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Chapter 7 — UTILITY USER'S TAX

Irvine Municipal Code · 2026-09 edition · updated 2026-10-02 · Irvine

Sec. 2-9-701. - Purpose.

Sec. 2-9-702. - Definitions.

Sec. 2-9-703. - Exemptions.

Sec. 2-9-704. - Telephone users tax.

Sec. 2-9-705. - Electricity users tax.

Sec. 2-9-706. - Reserved.

Sec. 2-9-707. - Gas users tax.

Sec. 2-9-708. - Reserved.

Sec. 2-9-709. - Nonpayment of taxes, administrative remedy, interest and penalty.

Sec. 2-9-710. - Actions to collect.

Sec. 2-9-711. - Duty to collect; procedures.

Sec. 2-9-712. - Reserved.

Sec. 2-9-713. - Additional powers and duties of Director of Administrative Services.

Sec. 2-9-714. - Records and director of administrative services review rights.

Sec. 2-9-715. - Appeal.

Sec. 2-9-716. - Refunds.

Sec. 2-9-717. - Tax in addition to other city taxes.

Sec. 2-9-718. - Reserved.

Sec. 2-9-719. - Violations.

Sec. 2-9-720. - Operative date.

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