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Chapter 3.32 — TELEPHONE, GAS, WATER AND ELECTRICITY USERS' TAX

Portola Valley Municipal Code · 2026-09 edition · updated 2026-09-27 · Portola Valley

3.32.010 - Definitions.

3.32.020 - State jurisdiction—Resolution of conflicts.

3.32.030 - Exemptions.

3.32.040 - Telephone users' tax—Imposed—Amount—Collection.

3.32.050 - Electricity users' tax—Imposed—Amount—Collection.

3.32.060 - Gas users' tax—Imposed—Amount—Collection.

3.32.070 - Water users' tax—Imposed—Amount—Collection.

3.32.075 - Temporary reduction in general tax and reinstatement of tax without election.

3.32.070 for a period not to exceed twelve months.

3.32.080 - Collection—Procedure.

3.32.090 - Collection—Actions.

3.32.100 - Recordkeeping by services suppliers.

3.32.110 - Tax administrator—Powers and duties.

3.32.120 - Late payment collection procedures—Penalty.

3.32.130 - Refunds.

3.32.140 - Operative date.

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