Chapter 3.45 — COMMUNICATION USERS' TAX
Hawthorne Municipal Code · 2026-07 edition · updated 2026-10-02 · Hawthorne
§ 3.45.010. Short title.¶
§ 3.45.020. Definitions.¶
§ 3.45.030. Constitutional, statutory and other exemptions.¶
§ 3.45.040. Communication users' tax.¶
§ 3.45.050. Bundling taxable items with nontaxable items.¶
§ 3.45.060. Substantial nexus/minimum contacts.¶
§ 3.45.070. Senior/disabled exemption.¶
§ 3.45.080. Duty to collect—Procedures.¶
§ 3.45.090. Collection penalties—Service suppliers.¶
§ 3.45.100. Actions to collect.¶
§ 3.45.110. Deficiency determination and assessment—Tax application errors.¶
§ 3.45.120. Administrative remedy—Nonpaying service users.¶
§ 3.45.130. Additional powers and duties of the tax administrator.¶
§ 3.45.140. Records.¶
§ 3.45.150. Refunds.¶
§ 3.45.160. Appeals.¶
§ 3.45.170. No injunction/writ of mandate.¶
§ 3.45.180. Notice of changes to provisions.¶
§ 3.45.190. Effect of state and federal reference/authorization.¶
§ 3.45.200. Independent audit of tax collection, exemption, remittance and expenditure.¶
§ 3.45.210. Interaction with prior tax.¶
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