Chapter 3.16 — UTILITY USERS’ TAX
San Luis Obispo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Luis Obispo
3.16.010 Short title and purpose.¶
3.16.020 Definitions.¶
3.16.030 Constitutional, statutory, and other exemptions.¶
3.16.040 Telecommunication users’ tax.¶
3.16.050 Electricity users’ tax.¶
3.16.060 Gas users’ tax.¶
3.16.070 Collection of tax from service users receiving direct purchase of¶
3.16.080 Video users’ tax.¶
3.16.090 Water users’ tax.¶
3.16.100 Bundling taxable items.¶
3.16.110 Substantial nexus/minimum contact.¶
3.16.120 Duty to collect procedures.¶
3.16.130 Collection penalties—Service suppliers.¶
3.16.140 Actions to collect.¶
3.16.150 Deficiency determination and assessment—Tax application¶
3.16.160 Administrative remedy—Nonpaying service users.¶
3.16.170 Additional powers and duties of the tax administrator.¶
3.16.180 Records.¶
3.16.190 Refunds.¶
3.16.200 Appeals.¶
3.16.210 No injunction/writ of mandate.¶
3.16.220 Notice of changes to chapter.¶
3.16.230 Effect of state and federal reference/authorization.¶
3.16.240 No increase in tax percentage or change in methodology without¶
3.16.250 Remedies cumulative.¶
3.16.260 Interaction with prior tax.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code