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Chapter 3.36 — UTILITY USERS TAX

Sierra Madre Municipal Code · 2026-09 edition · updated 2026-09-27 · Sierra Madre

3.36.010 - Description and purpose.

3.36.020 - Definitions.

3.36.030 - Effect of state and federal authorization.

3.36.040 - Communication users' tax.

3.36.050 - Electricity users' tax.

3.36.060 - Tax on cogenerated electricity.

3.36.070 - Gas users tax.

3.36.080 - Collection of tax from service users receiving direct purchase of gas or electricity.

3.36.090 - Water and sewer users tax.

3.36.095 - Solid waste disposal users tax.

3.36.100 - Penalty and interest.

3.36.110 - Actions to collect.

3.36.120 - Duty to collect—Procedures.

3.36.130 - Additional power and duties of tax administrator.

3.36.140 - Assessment—Administrative remedy.

3.36.150 - Records.

3.36.160 - Refunds.

3.36.170 - Termination or suspension of utility users tax.

3.36.180 - Utility users tax rate.

3.36.190 - Bundling taxable and nontaxable charges.

3.36.200 - Exemptions.

3.36.210 - Reporting and remitting.

3.36.220 - No injunction or writ of mandate.

3.36.230 - Reserved.

3.36.240 - Amendment or repeal.

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