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San Jose |
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Code of Ordinances |
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Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
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Chapter 4.68. ELECTRICITY, THERMAL ENERGY, GAS, TELEPHONE, AND WATER USE TAX |
| § 4.68.010. Purpose. |
| § 4.68.020. Definitions. |
| § 4.68.030. California Public Utilities Commission jurisdiction. |
| § 4.68.040. Exemptions. |
| § 4.68.050. Electricity users tax. |
| § 4.68.060. Thermal energy users tax. |
| § 4.68.070. Gas users tax. |
| § 4.68.080. Telephone users tax. |
| § 4.68.090. Water users tax. |
| § 4.68.100. Submetered electrical energy, thermal energy, gas or water. |
| § 4.68.110. Collection of tax by service supplier. |
| § 4.68.113. Monthly remittance of tax by service supplier. |
| § 4.68.115. Quarterly remittance of tax by service supplier. |
| § 4.68.117. Tax return by service supplier. |
| § 4.68.120. Authority of director. |
| § 4.68.130. Recordkeeping requirements. |
| § 4.68.140. Delinquent remittance by service supplier or master meter user. |
| § 4.68.150. Delinquent payment by service user. |
| § 4.68.160. Assessment by director. |
| § 4.68.170. Payment. |
| § 4.68.180. Bankruptcies and refusals. |
| § 4.68.190. Reserved. |
| § 4.68.200. Action by city. |
| § 4.68.210. Refunds and procedures. |
| § 4.68.220. Compliance required. |