Chapter 3.38 TELECOMMUNICATION USERS’ TAX REDUCTION AND MODERNIZATION
This chapter is included in your selections.
Sections:
- 3.38.010 Chapter title.
- 3.38.020 Definitions.
- 3.38.030 Constitutional, statutory, and other exemptions.
- 3.38.040 Telecommunication users’ tax.
- 3.38.050 Bundling taxable items with nontaxable items.
- 3.38.060 Substantial nexus/minimum contacts.
- 3.38.070 Duty to collect – Procedures.
- 3.38.080 Collection penalties – Service suppliers.
- 3.38.090 Actions to collect.
- 3.38.100 Deficiency determination and assessment – Tax application errors.
- 3.38.110 Administrative remedy – Nonpaying service users.
- 3.38.120 Additional powers and duties of the tax administrator.
- 3.38.130 Records.
- 3.38.140 Refunds.
- 3.38.150 Appeals.
- 3.38.160 No injunction/writ of mandate.
- 3.38.170 Notice of changes to ordinance.
- 3.38.180 Future amendment to cited statute.
- 3.38.190 Independent audit of tax collection, exemption, remittance, and expenditure.
- 3.38.200 Interaction with prior tax.
- 3.38.210 Remedies cumulative.