Chapter 3.46 — SERVICE USERS TAX REDUCTION AND MODERNIZATION ACT
San Bernardino Municipal Code · 2026-09 edition · updated 2026-09-30 · San Bernardino
§ 3.46.010 SHORT TITLE.¶
§ 3.46.020 DEFINITIONS.¶
§ 3.46.030 CONSTITUTIONAL, STATUTORY AND OTHER EXEMPTIONS.¶
§ 3.46.040 COMMUNICATION USERS TAX.¶
§ 3.46.050 BUNDLING TAXABLE ITEMS WITH NON-TAXABLE ITEMS.¶
§ 3.46.060 SUBSTANTIAL NEXUS/MINIMUM CONTACTS.¶
§ 3.46.070 DUTY TO COLLECT - PROCEDURES.¶
§ 3.46.080 COLLECTION PENALTIES - SERVICE SUPPLIERS.¶
§ 3.46.090 ACTIONS TO COLLECT.¶
§ 3.46.100 DEFICIENCY DETERMINATION AND ASSESSMENT - TAX APPLICATION ERRORS.¶
§ 3.46.150. Filing an application with the Tax Administrator and appeal to the City…¶
§ 3.46.110 ADMINISTRATIVE REMEDY - NON-PAYING SERVICE USERS.¶
§ 3.46.120 ADDITIONAL POWERS AND DUTIES OF THE TAX ADMINISTRATOR.¶
§ 3.46.130 RECORDS.¶
§ 3.46.140 REFUNDS.¶
§ 3.46.150 APPEALS.¶
§ 3.46.160 NO INJUNCTION/WRIT OF MANDATE.¶
§ 3.46.170 NOTICE OF CHANGES TO ORDINANCE.¶
§ 3.46.180 FUTURE AMENDMENT TO CITED STATUTE.¶
§ 3.46.190 INDEPENDENT AUDIT OF TAX COLLECTION, EXEMPTION, REMITTANCE AND EXPENDITURE.¶
§ 3.46.200 NO INCREASE IN TAX PERCENTAGE OR CHANGE IN METHODOLOGY WITHOUT VOTER APPROVAL.¶
§ 3.46.210 REMEDIES CUMULATIVE.¶
§ 3.46.220 INTERACTION WITH PRIOR TAX.¶
§ 3.46.230 VIOLATION - PENALTY.¶
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