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Title 2

Chapter 3.32

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

3.32.020 Constitutional exemptions.

3.32.030 Communications user tax.

3.32.050 Electricity user tax.

3.32.060 Additional electricity user tax.

3.32.070 Gas user tax.

3.32.080 Additional gas user tax.

3.32.090 Cable television user tax.

3.32.100 Penalty and interest.

3.32.110 Actions to collect.

3.32.120 Procedure for collecting.

3.32.130 Additional powers and duties of city collector.

3.32.140 Assessments-Utility users tax appeals board-Administrative remedies.

3.32.150 Records.

3.32.160 Refunds.

3.32.170 Low income citizen refunds and credits.

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