Article VI — Utility Users Tax.
Salinas Municipal Code · 2026-09 edition · updated 2026-09-27 · Salinas
Sections in this part
- Sec. 32-45. - Short title.
- Sec. 32-46. - Definitions.
- 20.3 of Title 47 of the Code of Federal Regulations and as set forth in the Mobile…
- Sec. 32-47. - Constitutional, statutory, and other exemptions.
- Sec. 32-48. - Senior citizen exemption.
- Sec. 32-49. - Telecommunication users' tax.
- Sec. 32-50. - Electricity users' tax.
- Sec. 32-51. - Gas users' tax.
- Sec. 32-52. - Collection of tax from service users receiving direct purchase of gas or…
- Sec. 32-53. - Video users' tax.
- Sec. 32-54. - Water users' tax.
- Sec. 32-55. - Bundling taxable items.
- Sec. 32-56. - Substantial nexus/minimum contact.
- Sec. 32-57. - Duty to collect procedures.
- Sec. 32-58. - Collection penalties-service suppliers.
- Sec. 32-59. - Actions to collect.
- Sec. 32-60. - Deficiency determination and assessment-tax application errors.
- Sec. 32-61. - Administrative remedy-non-paying service users.
- Sec. 32-62. - Additional powers and duties of the tax administrator.
- Sec. 32-63. - Records.
Section 913.¶
Sec. 32-63.2. - Appeals.¶
Sec. 32-63.3. - No injunction/writ of mandate.¶
Sec. 32-63.4. - Notice of changes to ordinance.¶
Sec. 32-63.5. - Effect of state and federal reference/authorization.¶
Sec. 32-63.6. - No increase in tax percentage or change in methodology without voter…¶
Sec. 32-63.7. - Independent audit of tax collection, exemption, remittance, and…¶
Sec. 32-63.8. - Remedies cumulative.¶
Sec. 32-63.9. - Interaction with prior tax.¶
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