Chapter 3.14 — UTILITY USERS TAX

Westminster Municipal Code · 2026-07 edition · updated 2026-09-27 · Westminster

§ 3.14.010. Definitions.¶

§ 3.14.020. Constitutional exemptions.¶

§ 3.14.030. Telephone users tax.¶

§ 3.14.040. Electricity users tax.¶

§ 3.14.050. Gas user tax.¶

§ 3.14.060. Water users tax.¶

§ 3.14.070. Cable television users tax.¶

§ 3.14.080. Interest, penalty and collection costs.¶

§ 3.14.090. Action to collect.¶

§ 3.14.100. Duty to collect—Procedures.¶

§ 3.14.110. Additional power and duty of tax administrator.¶

§ 3.14.120. Assessment—Administrative remedies.¶

§ 3.14.130. Records.¶

§ 3.14.140. Refunds.¶

§ 3.14.150. Appropriation limit increase.¶

§ 3.14.160. Senior citizens—Exemption.¶

§ 3.14.170. Severability.¶

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Westminster Municipal Code

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