3.26 — UTILITY USERS' TAX
Moreno Valley Municipal Code · 2026-07 edition · updated 2026-10-02 · Moreno Valley
§ 3.26.010. Short title.¶
§ 3.26.020. Definitions.¶
§ 3.26.030. Constitutional, statutory, and other exemptions.¶
§ 3.26.040. Low income exemption.¶
§ 3.26.050. Telecommunication users' tax.¶
§ 3.26.060. Video users' tax.¶
§ 3.26.070. Electricity users' tax.¶
§ 3.26.080. Gas users' tax.¶
§ 3.26.090. Collection of tax from service users receiving direct purchase of gas or…¶
§ 3.26.100. Water tax.¶
§ 3.26.110. Sewer tax.¶
§ 3.26.120. Bundling taxable items with non-taxable items.¶
§ 3.26.130. Substantial nexus/minimum contacts.¶
§ 3.26.140. Duty to collect—Procedures.¶
§ 3.26.150. Collection penalties—Service suppliers.¶
§ 3.26.160. Actions to collect.¶
§ 3.26.170. Deficiency determination and assessment—Tax application errors.¶
§ 3.26.180. Administrative remedy—Non-paying service users.¶
§ 3.26.190. Additional powers and duties of the tax administrator.¶
§ 3.26.200. Records.¶
§ 3.26.210. Refunds.¶
§ 3.26.220. Appeals.¶
§ 3.26.230. No injunction/writ of mandate.¶
§ 3.26.240. Notice of changes to chapter.¶
§ 3.26.250. Effect of state and federal reference/authorization.¶
§ 3.26.260. Independent audit of tax collection, exemption, remittance, and expenditures.¶
§ 3.26.270. Remedies cumulative.¶
§ 3.26.280. Interaction with prior tax.¶
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