Chapter 14 — FINANCE AND TAXATION
Article VIII — UTILITY USERS TAX
La Palma Municipal Code · 2026-09 edition · updated 2026-10-02 · La Palma
Sec. 14-221. - Description and purpose.¶
Sec. 14-222. - Definitions.¶
Sec. 14-223. - General exemptions.¶
Sec. 14-224. - Special exemption; very low income.¶
Sec. 14-225. - Telephone users tax.¶
Sec. 14-226. - Electricity users tax.¶
Sec. 14-227. - Tax on cogenerated electricity.¶
Sec. 14-228. - Gas users tax.¶
Sec. 14-229. - Collection of tax from service users receiving direct purchase of gas or…¶
Sec. 14-230. - Cable television users tax.¶
Sec. 14-231. - Interest and penalty.¶
Sec. 14-232. - Actions to collect.¶
Sec. 14-233. - Duty to collect; procedures.¶
Sec. 14-234. - Additional power and duties of Tax Administrator.¶
Sec. 14-235. - Assessment; administrative remedy.¶
Sec. 14-236. - Records.¶
Sec. 14-237. - Refunds.¶
Sec. 14-238. - Severability.¶
Sec. 14-239. - Annual review of utility users tax; temporary reduction of tax.¶
Sec. 14-240. - CAP/Maximum tax payable.¶
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