Article 03 — UTILITY USER TAX
San Marino Municipal Code · 2026-09 edition · updated 2026-09-27 · San Marino
26.03.23: Notice Of Changes To Article¶
26.03.01: TITLE AND PURPOSE:¶
26.03.02: DEFINITIONS:¶
26.03.03: EXEMPTIONS:¶
26.03.04: TELECOMMUNICATIONS USER TAX:¶
26.03.05: VIDEO USER TAX:¶
26.03.06: ELECTRICITY USER TAX:¶
26.03.07: GAS USER TAX:¶
26.03.08: SERVICE USERS RECEIVING DIRECT PURCHASE OF GAS OR ELECTRICITY:¶
26.03.09: WATER USER TAX:¶
26.03.10: EFFECT OF COMMINGLING TAXABLE ITEMS WITH NONTAXABLE ITEMS:¶
26.03.11: SUBSTANTIAL NEXUS/MINIMUM CONTACTS:¶
26.03.12: DUTY TO COLLECT; PROCEDURES:¶
26.03.13: COLLECTION PENALTIES; SERVICE SUPPLIERS OR SELF- COLLECTORS:¶
26.03.14: DEFICIENCY DETERMINATION AND ASSESSMENT; TAX APPLICATION ERRORS:¶
26.03.15: ADMINISTRATIVE REMEDY; NONPAYING SERVICE USERS:¶
26.03.16: ACTIONS TO COLLECT:¶
26.03.17: ADDITIONAL POWERS AND DUTIES OF THE TAX ADMINISTRATOR:¶
26.03.14 of this article for all taxes (and applicable penalties and interest) owed and…¶
26.03.18: RECORDS:¶
26.03.19: REFUNDS/CREDITS:¶
26.03.20: APPEALS:¶
26.03.19 of this article), deficiency determination, assessment, or administrative…¶
26.03.21: NO INJUNCTION/WRIT OF MANDATE:¶
26.03.22: REMEDIES CUMULATIVE:¶
26.03.23: NOTICE OF CHANGES TO ARTICLE:¶
26.03.24: FUTURE AMENDMENT TO CITED STATUTE:¶
26.03.25: NO INCREASE IN TAX PERCENTAGE OR CHANGE IN METHODOLOGY WITHOUT VOTER…¶
26.03.26: TERMINATION OR SUSPENSION OF UTILITY USER TAX:¶
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