Chapter 13.54 — TELECOMMUNICATION AND VIDEO USERS' TAX
Richmond Municipal Code · 2026-09 edition · updated 2026-09-29 · Richmond
13.54.010 - Short title.¶
13.54.020 - Definitions.¶
13.54.030 - Constitutional, statutory, and other exemptions.¶
13.54.040 - Telecommunication users' tax.¶
13.54.050 - Video users' tax.¶
13.54.060 - Bundling taxable items with nontaxable items.¶
13.54.070 - Substantial nexus/minimum contacts.¶
13.54.080 - Duty to collect—Procedures.¶
13.54.090 - Collection penalties—Service suppliers.¶
13.54.100 - Actions to collect.¶
13.54.110 - Deficiency determination and assessment—Tax application errors.¶
13.54.120 - Administrative remedy—Non-paying service users.¶
13.54.130 - Additional powers and duties of the tax administrator.¶
13.54.140 - Records.¶
13.54.150 - Refunds.¶
13.54.160 - Maximum tax payable.¶
13.54.170 - Appeals.¶
13.54.180 - No injunction/writ of mandate.¶
13.54.190 - Notice of changes to ordinance.¶
13.54.200 - Future amendment to cited statute.¶
13.54.210 - Independent audit of tax collection, exemption, remittance and expenditure.¶
13.54.220 - Interaction with prior tax.¶
13.54.230 - Remedies cumulative.¶
13.54.240 - No increase in tax percentage or change in methodology without voter approval.¶
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