Chapter 3.14 — UTILITY USERS TAX
Menlo Park Municipal Code · 2026-09 edition · updated 2026-10-02 · Menlo Park
§ 3.14.010. Short title.¶
§ 3.14.020. Definitions.¶
§ 3.14.030. Communications users tax.¶
§ 3.14.040. Electricity users tax.¶
§ 3.14.050. Gas users tax.¶
§ 3.14.060. Collection of tax from service users receiving direct purchase of gas or¶
§ 3.14.070. Water users tax.¶
§ 3.14.080. Effect of commingling taxable items with non-taxable items.¶
§ 3.14.090. Constitutional and statutory exemptions.¶
§ 3.14.100. Accurate jurisdictional boundaries.¶
§ 3.14.110. Substantial nexus/minimum contacts.¶
§ 3.14.120. Maximum tax.¶
§ 3.14.130. Temporary tax percentage reduction and reinstatement of tax percentage¶
§ 3.14.140. Duty to collect and remit—Procedures.¶
§ 3.14.150. Filing return and payment.¶
§ 3.14.160. Collection penalties—Service suppliers or self-collectors.¶
§ 3.14.170. Deficiency determination and assessment—Tax application errors.¶
§ 3.14.180. Administrative remedy—Nonpaying service users.¶
§ 3.14.190. Actions to collect.¶
§ 3.14.200. Additional powers and duties of the tax administrator.¶
§ 3.14.210. Records.¶
§ 3.14.220. Refunds.¶
§ 3.14.230. Appeals.¶
§ 3.14.240. Independent audit of tax collection, exemption, remittance, and expenditure.¶
§ 3.14.250. No injunction/writ of mandate.¶
§ 3.14.260. Remedies cumulative.¶
§ 3.14.270. Notice of changes to ordinance.¶
§ 3.14.280. Severability.¶
§ 3.14.290. Penalties.¶
§ 3.14.300. Future amendment to cited statute.¶
§ 3.14.310. Required findings every two years—Termination of utility users tax.¶
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