Title 4 — REVENUE AND FINANCE1
Chapter 4.142 — COMMUNICATION SERVICES TAX
Ventura Municipal Code · 2026-09 edition · updated 2026-10-02 · Ventura
4.142.210 No increase in percentage tax or change in methodology without voter approval.¶
4.142.010 Short title.¶
4.142.020 Definitions.¶
4.142.030 Communication users’ tax.¶
4.142.040 Tax credits.¶
4.142.050 Commingling taxable items with nontaxable items.¶
4.142.060 Constitutional, statutory, and other exemptions.¶
4.142.070 Substantial nexus/minimum contacts.¶
4.142.080 Tax collection by service supplier.¶
4.142.090 Accurate geocoding of service users.¶
4.142.100 Filing return and payment.¶
4.142.110 Collection penalties – Service suppliers or self-collectors.¶
4.142.120 Deficiency determination and assessment – Tax application¶
4.142.130 Administrative remedy – Nonpaying service users.¶
4.142.140 Actions to collect.¶
4.142.150 Additional powers and duties of the tax administrator.¶
4.142.160 Records.¶
4.142.170 Refunds.¶
4.142.180 Appeals.¶
4.142.190 Penalties.¶
4.142.200 Remedies cumulative.¶
4.142.210 No increase in percentage tax or change in methodology without¶
4.142.220 Notice of changes to provisions of this chapter.¶
4.142.230 Future amendment to cited statute.¶
4.142.240 Severability.¶
4.142.250 Interaction with prior tax.¶
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