Title 3 — REVENUE AND FINANCE›Chapter 3.13 — COMMUNICATION USERS' TAX LAW

Article I — General

Vallejo Municipal Code · 2026-09 edition · updated 2026-09-30 · Vallejo

3.13.010 - Short title.¶

3.13.020 - Definitions.¶

3.13.030 - Constitutional, statutory, and other exemptions.¶

3.13.040 - Communication users' tax.¶

3.13.050 - Bundling taxable items with non-taxable items.¶

3.13.060 - Substantial nexus/Minimum contacts.¶

3.13.070 - Duty to collect—Procedures.¶

3.13.080 - Collection penalties—Service suppliers.¶

3.13.090 - Actions to collect.¶

3.13.100 - Deficiency determination and assessment—Tax application errors.¶

3.13.110 - Administrative remedy - Non-paying service users.¶

3.13.120 - Additional powers and duties of the tax administrator.¶

3.13.130 - Records.¶

3.13.140 - Refunds.¶

3.13.150 - Appeals.¶

3.13.160 - No injunction/Writ of mandate.¶

3.13.170 - Notice of changes to ordinance.¶

3.13.180 - Effect of state and federal reference/authorization.¶

3.13.190 - Independent audit of tax collection, exemption, remittance, and expenditure.¶

3.13.200 - Interaction with prior tax.¶

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Vallejo Municipal Code

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