Chapter 3.44 — SERVICE USERS TAX
San Bernardino Municipal Code · 2026-09 edition · updated 2026-09-30 · San Bernardino
§ 3.44.010 DEFINITIONS.¶
§ 3.44.020 CONSTITUTIONAL EXEMPTIONS.¶
§ 3.44.025 PUBLIC SCHOOLS EXEMPTION.¶
§ 3.44.030 RESERVED.¶
§ 3.44.040 RESERVED.¶
§ 3.44.050 ELECTRICITY USERS TAX.¶
§ 3.44.060 GAS USERS TAX.¶
§ 3.44.065 APPLICATION OF CITY USERS TAX.¶
§ 3.44.070 DELINQUENT TAXES - PENALTIES.¶
§ 3.44.080 LIABILITY OF SERVICE USER - DEBT OF SERVICE PROVIDER.¶
§ 3.44.090 DUTY TO COLLECT - PROCEDURES.¶
§ 3.44.100 ADDITIONAL POWERS AND DUTIES OF THE DIRECTOR OF FINANCE AND MANAGEMENT…¶
§ 3.44.110 ASSESSMENT - ADMINISTRATIVE REMEDY.¶
§ 3.44.120 RECORDS.¶
§ 3.44.130 OVERPAYMENT, EXTRA PAYMENT - REFUNDS.¶
§ 3.44.131 UTILITY USERS TAX REBATE PROGRAM.¶
§ 3.44.135 REFUNDS BY SERVICE PROVIDED.¶
§ 3.44.140 REFUNDS - LOW INCOME RESIDENTS OF MOBILE-HOME PARKS WITH MASTER METERS.¶
§ 3.44.144 EXEMPTION FOR HOUSEHOLD SERVICE USERS - LOW INCOME.¶
§ 3.44.150 VIOLATION - PENALTY.¶
§ 3.44.160 SETTING ASIDE INCREASE.¶
§ 3.44.170 REVIEW OF TAX UPON SERVICE CHARGE INCREASE.¶
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