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Title 4 — REVENUE AND FINANCE

Chapter 4.28 — UTILITY USERS TAX

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

4.28.010 - Title.

4.28.020 - Definitions.

4.28.030 - Telephone users tax imposed.

4.28.040 - Electricity users tax imposed.

4.28.050 - Gas users tax imposed.

4.28.060 - Cable television users tax imposed.

4.28.070 - Alternate fuel users tax imposed.

4.28.080 - Exemptions.

4.28.090 - Collection of tax.

4.28.100 - Apportionment and tax credit.

4.28.110 - Maximum tax for commercial or industrial plants.

4.28.120 - Reporting and remitting—Examination of books, records, witnesses.

4.28.130 - Penalties and interest, failure to collect and report tax—Determination of…

4.28.140 - Failure to pay tax—Administrative remedy.

4.28.150 - Rules and regulations.

4.28.160 - Conflicts.

4.28.170 - Bad debts.

4.28.180 - Refund to the service user of taxes, penalties and/or interest erroneously or illegally collected.

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