Title 8 — FINANCE, REVENUE AND TAXATION›Chapter 2 — TAXATION
Article 9 — Utility Users' Tax
Modesto Municipal Code · 2026-09 edition · updated 2026-10-02 · Modesto
8-2.901 - Short Title.¶
8-2.902 - Definitions.¶
8-2.903 - Constitutional, Statutory, and Other Exemptions.¶
8-2.904 - Telecommunication Users' Tax.¶
8-2.905 - Electricity Users' Tax.¶
8-2.906 - Gas Users' Tax.¶
8-2.907 - Collection of Tax From Service Users Receiving Direct Purchase of Gas or Electricity.¶
8-2.908 - Video Users' Tax.¶
8-2.909 - Water Users' Tax.¶
8-2.910 - Bundling Taxable Items.¶
8-2.911 - Substantial Nexus/Minimum Contract.¶
8-2.912 - Duty to Collect Procedures.¶
8-2.913 - Collection Penalties—Service Suppliers.¶
8-2.914 - Actions to Collect.¶
8-2.915 - Deficiency Determination and Assessment—Tax Application Errors.¶
8-2.916 - Administrative Remedy—Non-Paying Service Users.¶
8-2.917 - Additional Powers and Duties of the Tax Administrator.¶
8-2.918 - Records.¶
8-2.919 - Refunds.¶
8-2.920 - Appeals.¶
8-2.921 - Refund—Annual Gross Income Less Than $8,700.00.¶
8-2.922 - No Injunction/Writ of Mandate.¶
8-2.923 - Notice of Changes to Ordinance.¶
8-2.924 - Effect of State and Federal Reference/Authorization.¶
8-2.925 - No Increase in Tax Percentage or Change in Methodology Without Voter…¶
8-2.926 - Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.¶
8-2.927 - Remedies Cumulative.¶
8-2.928 - Interaction With Prior Tax.¶
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