Chapter 4.56. UTILITY USERS TAX  


§ 4.56.010. Short title.
§ 4.56.020. Definitions.
§ 4.56.030. Telephone tax.
§ 4.56.035. Exclusion of Internet access from telephone tax.
§ 4.56.040. Electricity tax.
§ 4.56.050. Gas tax.
§ 4.56.055. Collection of tax from service users receiving direct purchase of gas or electricity.
§ 4.56.060. Water tax.
§ 4.56.070. Video tax.
§ 4.56.075. Effect of commingling nontaxable with taxable items.
§ 4.56.080. Constitutional exemptions.
§ 4.56.090. Collection.
§ 4.56.100. Reporting and remitting.
§ 4.56.110. Penalty for delinquency.
§ 4.56.120. Actions to collect.
§ 4.56.130. Failure to pay—Administrative remedy.
§ 4.56.135. Assessments.
§ 4.56.140. Civil debt.
§ 4.56.150. Persons required to keep records.
§ 4.56.155. Additional power and duties of tax administrator.
§ 4.56.160. Refunds.
§ 4.56.165. Appeals.
§ 4.56.170. Severability.
§ 4.56.180. Resolution establishing adjusted tax rates and notice of changes to ordinance.
§ 4.56.190. Temporary rebates for extraordinary utility costs.
§ 4.56.200. Remedies cumulative.
§ 4.56.210. Exemptions—Eligibility.
§ 4.56.211. Exemptions—Application—Where to file and filing time.
§ 4.56.212. Exemptions—Application—Contents required.
§ 4.56.213. Exemptions—Application—Review and certification—Limitations on granting.
§ 4.56.214. Certified exemption—Service supplier notification required.
§ 4.56.215. Certified exemption—Discontinuance of billing.
§ 4.56.216. Certified exemption—Prior taxes to be collected.
§ 4.56.217. Certified exemption—Duration and termination.
§ 4.56.218. Certified exemption—Disqualification disclosure required—Investigation of noncompliance.
§ 4.56.219. Exemption—Continued eligibility—Investigation and discontinuance authorized when.
§ 4.56.220. Effective date of imposition.
§ 4.56.230. Effect of state and federal authorization.
§ 4.56.240. Independent audit.