Chapter 3.10 — UTILITY USERS TAX
Sebastopol Municipal Code · 2026-09 edition · updated 2026-10-02 · Sebastopol
3.10.260 Annual rate review and independent audit of tax collection, exemption,¶
3.10.280 Repealed.¶
3.10.010 Title.¶
3.10.020 Definitions.¶
3.10.030 Constitutional and statutory exemptions.¶
3.10.040 Telecommunications users tax.¶
3.10.050 Video users tax.¶
3.10.060 Electricity users tax.¶
3.10.070 Gas users tax.¶
3.10.080 Collection of tax from service users receiving direct purchase of¶
3.10.090 Refuse collection users tax.¶
3.10.100 Effect of commingling taxable items with nontaxable items.¶
3.10.110 Substantial nexus/minimum contacts.¶
3.10.130 Duty to collect – Procedures.¶
3.10.140 Collection penalties – Service suppliers or self-collectors.¶
3.10.150 Deficiency determination and assessment – Tax application¶
3.10.160 Administrative remedy – Nonpaying service users.¶
3.10.170 Actions to collect.¶
3.10.180 Additional powers and duties of the Tax Administrator.¶
3.10.190 Records.¶
3.10.200 Refunds/credits.¶
3.10.210 Appeals.¶
3.10.220 No injunction/writ of mandate.¶
3.10.230 Remedies cumulative.¶
3.10.240 Notice of changes to chapter.¶
3.10.250 Future amendment to cited statute.¶
3.10.260 Annual rate review and independent audit of tax collection,¶
3.10.270 No increase in tax percentage or change in methodology without¶
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