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Title 3 — REVENUE AND FINANCE

Chapter 3.18 — Utility Users Tax

Newark Municipal Code · 2026-09 edition · updated 2026-10-02 · Newark

3.18.010 - Ordinance title.

3.18.020 - Definitions.

3.18.030 - Exemptions.

3.18.040 - Telecommunications users tax.

3.18.050 - Video users tax.

3.18.060 - Electricity users tax.

3.18.070 - Gas users tax.

3.18.080 - Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.

3.18.090 - Bundling taxable items with non-taxable items.

3.18.100 - Substantial nexus/minimum contacts.

3.18.105 - Duty to collect—Procedures.

3.18.110 - Collection penalties—Service suppliers.

3.18.120 - Actions to collect.

3.18.130 - Deficiency determination and assessment—Tax application errors.

3.18.140 - Administrative remedy—Non-paying service users.

3.18.150 - Additional powers and duties of the tax administrator.

3.18.160 - Records.

3.18.170 - Refunds.

3.18.180 - Appeals.

3.18.190 - No injunction/writ of mandate.

3.18.200 - Notice of changes to ordinance.

3.18.210 - Effect of state and federal reference—Authorization.

3.18.220 - Independent audit.

3.18.230 - Remedies cumulative.

3.18.240 - Termination of utility users tax.

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