Chapter 3.14 — UTILITY USERS TAX
Parlier Municipal Code · 2026-09 edition · updated 2026-09-27 · Parlier
3.14.010 - Short title.¶
3.14.020 - Special tax.¶
3.14.030 - Definitions.¶
3.14.040 - Communications users tax.¶
3.14.050 - Electricity users tax.¶
3.14.060 - Gas users tax.¶
3.14.070 - Collection of tax from service users receiving direct purchase of gas or electricity.¶
3.14.080 - Effect of commingling taxable items with non-taxable items.¶
3.14.090 - Constitutional and statutory exemptions.¶
3.14.100 - Accurate jurisdictional boundaries.¶
3.14.110 - Substantial nexus/minimum contacts.¶
3.14.120 - Temporary tax percentage reduction and reinstatement of tax percentage without election.¶
3.14.130 - Duty to collect and remit—Procedures.¶
3.14.140 - Filing return and payment.¶
3.14.150 - Collection penalties—Service suppliers or self-collectors.¶
3.14.160 - Deficiency determination and assessment—Tax application errors.¶
3.14.170 - Administrative remedy—Nonpaying service users.¶
3.14.180 - Actions to collect.¶
3.14.190 - Additional powers and duties of the tax administrator.¶
3.14.200 - Records.¶
3.14.210 - Refunds.¶
3.14.220 - Appeals.¶
3.14.210 of this chapter), deficiency determination, assessment, or administrative…¶
3.14.230 - Independent audit of tax collection, exemption, remittance, and expenditure.¶
3.14.240 - No injunction/writ of mandate.¶
3.14.250 - Remedies cumulative.¶
3.14.260 - Notice of changes to ordinance.¶
3.14.270 - Severability.¶
3.14.280 - Penalties.¶
3.14.290 - Future amendment to cited statute.¶
3.14.300 - Required findings every two years—Termination of utility users tax.¶
3.14.310 - Effect of state and federal reference—Authorization.¶
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