Sections:

• 3.36.010 Title.
• 3.36.020 Purpose.
• 3.36.030 Definitions.
• 3.36.040 Constitutional exemptions.
• 3.36.050 Other exemptions.
• 3.36.060 Telephone user tax.
• 3.36.070 Electricity user tax.
• 3.36.080 Gas user tax.
• 3.36.090 Waste hauling user tax.
• 3.36.100 Water user tax.
• 3.36.110 Interest and penalty.
• 3.36.120 Actions to collect.
• 3.36.130 Duty to collect – Procedures.
• 3.36.140 Additional powers and duties of tax administrator.
• 3.36.150 Assessment – Administrative remedy.
• 3.36.160 Records.
• 3.36.170 Refunds.
• 3.36.180 Schedule of implementation.
• 3.36.190 Termination or suspension of utility user tax.
• 3.36.200 Jurisdiction of the California Public Utilities Commission.
• 3.36.210 Severability.