Alameda |
Code of Ordinances |
Chapter III. FINANCE AND TAXATION |
Article II. TAXATION |
Division IX. TAXES |
Appendix 3-59. UTILITY USERS TAX. |
§ 3-59.1. Title and Purpose. |
§ 3-59.2. Definitions. |
§ 3-59.3. Constitutional, Statutory, Senior and Low Income Exemptions. |
§ 3-59.4. Telecommunication Users Tax. |
§ 3-59.5. Video Users Tax. |
§ 3-59.6. Electricity Users Tax. |
§ 3-59.7. Gas Users Tax. |
§ 3-59.8. Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity. |
§ 3-59.9. Effect of Commingling Taxable Items with Nontaxable Items. |
§ 3-59.10. Substantial Nexus/Minimum Contacts. |
§ 3-59.11. Duty to Collect; Procedures. |
§ 3-59.12. Collection Penalties; Service Suppliers or Self-Collectors. |
§ 3-59.13. Deficiency Determination and Assessment; Tax Application Errors. |
§ 3-59.14. Administrative Remedy; Non-paying Service Users. |
§ 3-59.15. Actions to Collect. |
§ 3-59.16. Additional Powers and Duties of the Tax Administrator. |
§ 3-59.17. Records. |
§ 3-59.18. Refunds/Credits. |
§ 3-59.19. Appeals. |
§ 3-59.20. No Injunction/Writ of Mandate. |
§ 3-59.21. Remedies Cumulative. |
§ 3-59.22. Notice of Changes to Ordinance. |
§ 3-59.23. Future Amendment to Cited Statute. |
§ 3-59.24. Rate Review and Audit of Tax Collection, Exemption, Remittance and Expenditure. |
§ 3-59.25. No Increase in Tax Percentage or Change in Methodology Without Voter Approval; Amendment or Repeal. |