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Title 3 — REVENUE AND FINANCE

Chapter 3.68 — UTILITY USERS TAX

Long Beach Municipal Code · 2026-09 edition · updated 2026-10-02 · Long Beach

3.68.010 - Utility users tax—Tax rate.

3.68.020 - Definitions.

3.68.030 - Electricity users tax.

3.68.040 - Gas users tax.

3.68.050 - Telephone users tax.

3.68.060 - Water users tax.

3.68.065 - Segregation of nontaxable charges.

3.68.070 - Exemption—Constitutional violation.

3.68.075 - Effect of State and federal authorization.

3.68.080 - Exemption—Application.

3.68.090 - Refund in lieu of exemption.

3.68.100 - Collection.

3.68.110 - Returns and remittances.

3.68.120 - Records.

3.68.130 - Delinquent payment penalty.

3.68.140 - Failure to pay—Administrative remedy.

3.68.150 - Collection action.

3.68.160 - Refunds.

3.68.170 - Independent audit.

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