Sections:

• 3.52.010 Exercise of license revenue power.
• 3.52.020 Definitions.
• 3.52.030 Purpose for utility tax revenues.
• 3.52.040 Utility business license.
• 3.52.050 Utility businesses subject to tax – Amount.
• 3.52.060 Cellular telephone service – Income allocation and administration.
• 3.52.070 Tax rate change.
• 3.52.080 Exemption.
• 3.52.090 License tax year.
• 3.52.100 Deductions.
• 3.52.110 Monthly installments.
• 3.52.120 Taxpayer’s records.
• 3.52.130 Applications and returns confidential.
• 3.52.140 Failure to make returns or pay the tax in full.
• 3.52.150 Overpayment of tax.
• 3.52.160 Appeal to Hearing Examiner.
• 3.52.170 False returns.
• 3.52.180 Tax delinquency unlawful acts.
• 3.52.190 Noncompliance – Penalty.
• 3.52.200 Customer utility tax relief.
• 3.52.210 Customer utility tax relief qualifications.
• 3.52.220 Claim filing procedures.
• 3.52.230 Consumer Price Index changes.
• 3.52.240 Designated official to administer, make rules.
• 3.52.250 Severability.