Vernon |
Code of Ordinances |
THE CODE |
Chapter 5. BUSINESS LICENSE TAXES AND OTHER CITY TAXES. |
Article VIII. Utility Users’ Tax. |
§ 5.110. Title. |
§ 5.111. Purpose. |
§ 5.112. Definitions. |
§ 5.113. Effective date; maximum rate; sunset date. |
§ 5.114. Electricity users’ tax. |
§ 5.115. Gas users’ tax. |
§ 5.116. Water users’ tax. |
§ 5.117. Telecommunications users’ tax. |
§ 5.118. Video users’ tax. |
§ 5.119. Substantial nexus; minimum contacts. |
§ 5.120. Bundling taxable items with nontaxable items. |
§ 5.121. Exemptions. |
§ 5.122. Rate of utility users’ tax; termination, reduction or suspension of utility users’ tax. |
§ 5.123. Duty to collect; procedures. |
§ 5.124. Collection penalties. |
§ 5.125. Actions to collect. |
§ 5.126. Deficiency determination and assessment; tax application errors. |
§ 5.127. Administrative remedy; non-paying service users. |
§ 5.128. Additional powers and duties of the Tax Administrator. |
§ 5.129. Records. |
§ 5.130. Refunds. |
§ 5.131. Appeals. |
§ 5.132. Interaction with California Public Utilities Commission. |
§ 5.133. Amendment. |
§ 5.134. Future amendments to cited statutes. |
§ 5.135. Independent audit of tax collection, exemption, remittance and expenditure. |
§ 5.136. No injunction or writ of mandate. |
§ 5.137. Remedies cumulative. |
§ 5.138. [REPEALED] |