Chapter 3.40 — Utility User’s Tax[6 ]
San Pablo Municipal Code · 2026-07 edition · updated 2026-09-27 · San Pablo
§ 3.40.010. Definitions.¶
§ 3.40.020. Telephone users tax.¶
§ 3.40.030. Electricity users tax.¶
§ 3.40.040. Gas users tax.¶
§ 3.40.050. Collection of tax from service users receiving direct purchase of gas or…¶
§ 3.40.060. Water users tax.¶
§ 3.40.070. Video users tax.¶
§ 3.40.080. Effect of commingling taxable items with non-taxable items.¶
§ 3.40.090. Exemptions.¶
§ 3.40.100. Substantial nexus/minimum contacts.¶
§ 3.40.110. Duty to collect and remit—Procedures.¶
§ 3.40.120. Filing return and payment.¶
§ 3.40.130. Collection penalties—Service suppliers or self-collectors.¶
§ 3.40.140. Actions to collect.¶
§ 3.40.150. Deficiency determination and assessment—Tax application errors.¶
§ 3.40.160. Administrative remedy—Nonpaying service users.¶
§ 3.40.170. Additional powers and duties of the tax administrator.¶
§ 3.40.180. Records.¶
§ 3.40.190. Refunds.¶
§ 3.40.200. Appeals.¶
§ 3.40.210. Disposition of funds.¶
§ 3.40.220. No injunction/writ of mandate.¶
§ 3.40.230. Remedies cumulative.¶
§ 3.40.240. Notice of changes to ordinance.¶
§ 3.40.245. Temporary reduction in tax rate.¶
§ 3.40.250. Future amendment to cited statute.¶
§ 3.40.260. Changes without voter approval.¶
§ 3.40.270. Severability.¶
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