{"code":"WAT","codeName":"Water Code","section":"72072.9","citation":"Wat. Code, § 72072.9","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]","url":"https://blackletter.si/water-code/division-20"},{"name":"PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS [72000. - 72077.]","url":"https://blackletter.si/water-code/division-20/part-8"},{"name":"CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District [72060. - 72077.]","url":"https://blackletter.si/water-code/division-20/part-8/chapter-6"},{"name":"ARTICLE 6. Powers—Utility Tax [72072. - 72072.12.]","url":"https://blackletter.si/water-code/division-20/part-8/chapter-6/article-6"}],"history":"Added by Stats. 1975, Ch. 291.","effective":null,"html":"<p>Any tax required to be paid by a service user under the provisions of this article shall be deemed a debt owed by the service user to the district. Any tax collected from a service user which has not been remitted to the board shall be deemed a debt owed to the district by the person required to collect and remit such tax. Nothing in this article shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the utility users tax imposed by this article. Amounts uncollected by a service supplier shall be referred to the board for collection.</p>","text":"Any tax required to be paid by a service user under the provisions of this article shall be deemed a debt owed by the service user to the district. Any tax collected from a service user which has not been remitted to the board shall be deemed a debt owed to the district by the person required to collect and remit such tax. Nothing in this article shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the utility users tax imposed by this article. Amounts uncollected by a service supplier shall be referred to the board for collection.","otherVersions":[],"url":"https://blackletter.si/water-code/powers-utility-tax-72072-9","source":"California Legislative Information bulk export (pubinfo)"}