3.36 — UTILITY USERS TAX
Norwalk Municipal Code · 2026-07 edition · updated 2026-10-02 · Norwalk
§ 3.36.010. Short title.¶
§ 3.36.020. Purpose.¶
§ 3.36.030. Definitions.¶
§ 3.36.040. Constitutional, statutory, and other exemptions.¶
§ 3.36.050. Telecommunication users tax.¶
§ 3.36.060. Electricity users tax.¶
§ 3.36.070. Gas users tax.¶
§ 3.36.080. Collection of tax from service users receiving direct purchase of gas or…¶
§ 3.36.090. Bundling taxable items.¶
§ 3.36.100. Substantial nexus/minimum contact.¶
§ 3.36.110. Duty to collect—Procedures.¶
§ 3.36.120. Collection penalties—Service suppliers.¶
§ 3.36.130. Actions to collect.¶
§ 3.36.140. Deficiency determination and assessment—Tax application errors.¶
§ 3.36.150. Administrative remedy—Non-paying service users.¶
§ 3.36.160. Additional powers and duties of the Tax Administrator.¶
§ 3.36.170. Records.¶
§ 3.36.180. Refunds.¶
§ 3.36.190. Appeals.¶
§ 3.36.200. No injunction/writ of mandate.¶
§ 3.36.210. Notice of changes to chapter.¶
§ 3.36.220. Effect of State and Federal reference/authorization.¶
§ 3.36.230. No increase in tax percentage or change in methodology without voter…¶
§ 3.36.240. Independent audit of tax collection, exemption, remittance, and expenditure.¶
§ 3.36.250. Remedies cumulative.¶
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