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Chapter 3.35 — UTILITY USERS' TAX

Scotts Valley Municipal Code · 2026-09 edition · updated 2026-09-27 · Scotts Valley

3.35.010 - Purpose.

3.35.015 - Definitions.

3.35.020 - Exemptions.

3.35.030 - California Public Utilities Commission jurisdiction.

3.35.040 - Electricity users' tax.

3.35.050 - Gas users' tax.

3.35.060 - Submetered electrical or gas energy.

3.35.070 - Collection and remittance.

3.35.080 - Authority of director.

3.35.090 - Recordkeeping requirements.

3.35.100 - Delinquent remittance.

3.35.100 (B)(1).

3.35.110 - Delinquent tax—Service user.

3.35.120 - Assessment of delinquent taxes by director.

3.35.130 - Appeal procedure.

3.35.140 - Recovery of debt owed city.

3.35.150 - Bankruptcies and refusals.

3.35.160 - Payment of delinquent taxes.

3.35.170 - Refunds.

3.35.180 - Annual review—Sunset clause.

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