Chapter 4.38 — COMMUNICATIONS USERS TAX
Glendale Municipal Code · 2026-07 edition · updated 2026-10-02 · Glendale
§ 4.38.010. Definitions.¶
§ 4.38.020. Communications users tax.¶
§ 4.38.030. Effect of commingling taxable items with nontaxable items.¶
§ 4.38.040. Exemptions.¶
§ 4.38.050. Constitutional, statutory and other exemptions.¶
§ 4.38.060. Substantial nexus—Minimum contacts.¶
§ 4.38.070. Duty to collect and remit—Procedures.¶
§ 4.38.080. Filing return and payment.¶
§ 4.38.090. Collection penalties—Service suppliers or self collectors.¶
§ 4.38.100. Actions to collect.¶
§ 4.38.110. Deficiency determination and assessment—Tax application errors.¶
§ 4.38.120. Administrative remedy—Nonpaying service users.¶
§ 4.38.130. Additional powers and duties of the tax administrator.¶
§ 4.38.140. Records.¶
§ 4.38.150. Refunds.¶
§ 4.38.160. Appeals.¶
§ 4.38.170. Disposition of funds.¶
§ 4.38.180. No injunction—Writ of mandate.¶
§ 4.38.190. Remedies cumulative.¶
§ 4.38.200. Notice of changes to ordinance.¶
§ 4.38.210. Future amendment to cited statute.¶
§ 4.38.220. Independent audit of tax collection, remittance, and expenditure.¶
§ 4.38.230. Interaction with prior tax.¶
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