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Title 3 — REVENUE AND FINANCE

Chapter 3.18 — UTILITY USERS' TAX

Loma Linda Municipal Code · 2026-07 edition · updated 2026-10-02 · Loma Linda

§ 3.18.010. Short title.

§ 3.18.020. Definitions.

§ 3.18.030. Exemptions.

§ 3.18.040. Telephone users' tax.

§ 3.18.050. Electricity users' tax.

§ 3.18.060. Tax on cogenerated electricity.

§ 3.18.070. Gas users' tax.

§ 3.18.080. Collection of tax from service users receiving direct purchase of gas or…

§ 3.18.090. Cable television users' tax.

§ 3.18.100. Water users' tax.

§ 3.18.110. Interest and penalty.

§ 3.18.120. Actions to collect.

§ 3.18.130. Duty to collect—Procedures.

§ 3.18.140. Additional powers and duties of tax administrator.

§ 3.18.150. Assessment—Administrative remedy.

§ 3.18.160. Records.

§ 3.18.170. Refunds.

§ 3.18.180. Termination or suspension of utility users' tax.

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