Chapter 3.38 — COMMUNICATION USERS' TAX
Huntington Beach Municipal Code · 2026-07 edition · updated 2026-10-02 · Huntington Beach
§ 3.38.010. Short Title.¶
§ 3.38.020. Definitions.¶
§ 3.38.030. Constitutional, Statutory, and Other Exemptions.¶
§ 3.38.040. Communication Users' Tax.¶
§ 3.38.050. Bundling Taxable Items With Non-Taxable Items.¶
§ 3.38.060. Substantial Nexus/Minimum Contacts.¶
§ 3.38.070. Duty to Collect—Procedures.¶
§ 3.38.080. Collection Penalties—Service Suppliers.¶
§ 3.38.090. Actions to Collect.¶
§ 3.38.100. Deficiency Determination and Assessment—Tax Application Errors.¶
§ 3.38.110. Administrative Remedy—Non-Paying Service Users.¶
§ 3.38.120. Additional Powers and Duties of the Tax Administrator.¶
§ 3.38.130. Records.¶
§ 3.38.140. Refunds.¶
§ 3.38.150. Appeals.¶
§ 3.38.160. No Injunction/Writ of Mandate.¶
§ 3.38.170. Notice of Changes to Ordinance.¶
§ 3.38.180. Effect of State and Federal Reference/Authorization.¶
§ 3.38.190. Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.¶
§ 3.38.200. Interaction with Prior Tax.¶
§ 3.38.200 REVENUE AND FINANCE¶
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