Article VI — UTILITY USERS TAX CODE
Santa Ana Municipal Code · 2026-09 edition · updated 2026-09-27 · Santa Ana
Sections in this part
- Sec. 35-151. - Short title.
- Sec. 35-152. - Purpose.
- Sec. 35-153. - Definitions.
- 20.3 of Title 47 of the Code of Federal Regulations and as set forth in the Mobile…
- Sec. 35-154. - Constitutional exemptions.
- Sec. 35-155. - Telephone users tax.
- Sec. 35-156. - Electricity users tax.
- Sec. 35-157. - Gas user tax.
- Sec. 35-158. - Collection of tax from service users receiving direct purchase of gas or…
- Sec. 35-159. - Water user tax.
- Sec. 35-160. - Decisions on amounts imposed.
- Sec. 35-161. - Duty to collect; procedures.
- Sec. 35-162. - Duty to remit—Procedures.
- Sec. 35-163. - Timely filing and remittance.
- Sec. 35-164. - Penalty and interest; delinquencies and deficiencies in collection and…
- Sec. 35-165. - Actions to collect.
- Sec. 35-166. - Tax administrator, ex officio collector of utility users taxes;…
- Sec. 35-167. - Assessment; administrative remedy.
- Sec. 35-168. - Records.
- Sec. 35-169. - Refunds.
- Sec. 35-170. - Low income household exemption.
- Sec. 35-171. - Violation; misdemeanor; remedies—Cumulative.
- Sec. 35-172. - Reserved.
- Sec. 35-173. - Right to administrative hearing; appeals.
- Sec. 35-174. - Nonpayment of tax—Bar to writ of mandate or other legal or equitable…
- Sec. 35-175. - Saving clause.
- Sec. 35-176. - Severability.
- Sec. 35-177. - Notice of changes to utility users tax code.
- Sec. 35-178. - Effect of state and federal reference/authorization.
- Sec. 35-179. - No increase in tax percentage or change in methodology without voter…
- Sec. 35-180. - Remedies cumulative.
- Sec. 35-181. - Interaction with prior tax.
- Sec. 35-182. - Ratification of prior tax.
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