Chapter 4.45 — ENVIRONMENTAL RESERVE TAX
4.50 — UTILITY USERS TAX
Seal Beach Municipal Code · 2026-07 edition · updated 2026-09-27 · Seal Beach
§ 4.50.005. Purpose.¶
§ 4.50.010. Definitions.¶
§ 4.50.015. Constitutional and Statutory Exemptions.¶
§ 4.50.020. Low Income Senior Citizen.¶
§ 4.50.025. Telecommunication Users Tax.¶
§ 4.50.030. Electricity Users Tax.¶
§ 4.50.035. Gas Users Tax.¶
§ 4.50.045. Effect of Commingling Taxable Items with Nontaxable Items.¶
§ 4.50.050. Substantial Nexus/Minimum Contacts.¶
§ 4.50.055. Duty to Collect—Procedures.¶
§ 4.50.060. Collection Penalties—Service Suppliers or Self-Collectors.¶
§ 4.50.065. Deficiency Determination and Assessment—Tax Application Errors.¶
§ 4.50.070. Administrative Remedy—Nonpaying Service Users.¶
§ 4.50.075. Actions to Collect.¶
§ 4.50.080. Additional Powers and Duties of the Tax Administrator.¶
§ 4.50.085. Records.¶
§ 4.50.090. Refunds/Credits.¶
§ 4.50.095. Appeals.¶
§ 4.50.100. No Injunction/Writ of Mandate.¶
§ 4.50.105. Remedies Cumulative.¶
§ 4.50.110. Notice of Changes to Chapter.¶
§ 4.50.115. Future Amendment to Cited Statute.¶
§ 4.50.120. Penalties.¶
§ 4.50.125. Annual Rate Review and Independent Audit of Tax Collection, Exemption,…¶
§ 4.50.130. No Increase in Tax Percentage or Change in Methodology Without Voter…¶
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