Chapter 3.40 — UTILITY USER TAX

Sacramento County Municipal Code · 2026-09 edition · updated 2026-09-30 · Sacramento County

§ 3.40.010. Short Title.¶

§ 3.40.020. Tax Imposed.¶

§ 3.40.030. Disposition of Tax Revenue.¶

§ 3.40.040. Definitions.¶

§ 3.40.050. Constitutional Exemption.¶

§ 3.40.060. Exemptions.¶

§ 3.40.070. Electricity User Tax.¶

§ 3.40.080. Gas User Tax.¶

§ 3.40.090. Telephone User Tax.¶

§ 3.40.100. Cable Television Users Tax.¶

§ 3.40.110. Sewer Service User Tax.¶

§ 3.40.120. Interest and Penalty.¶

§ 3.40.130. Actions to Collect.¶

§ 3.40.140. Duty to Collect—Procedures.¶

§ 3.40.150. Additional Powers and Duties of Tax Administrator.¶

§ 3.40.160. Assessment—Administrative Remedy.¶

§ 3.40.170. Records.¶

§ 3.40.180. Refunds.¶

§ 3.40.190. Delays in Implementation.¶

§ 3.40.200. Severability.¶

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Sacramento County Municipal Code

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