ARTICLE 6. Powers—Utility Tax

Article 6 added by Stats. 1975, Ch. 291.

§§ 72072–72072.12 · 13 sections

• § 72072 In addition to the powers otherwise provided for improvement districts under this division, the board shall have the power to levy a utility tax, as provided…
• § 72072.1 Nothing in this article shall be construed as imposing a tax upon any person when the imposition of such tax upon that person would be in violation of the…
• § 72072.2 Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain an…
• § 72072.3 The board hereby is authorized to impose a tax upon every person using water within any of the improvement districts established by this chapter or on every…
• § 72072.4 The tax imposed in this article shall be collected from the service user by the service supplier. The amount collected in one month shall be remitted to the…
• § 72072.5 The taxes imposed by this article shall be collected, insofar as practicable, at the same time as, and along with, the charges made in accordance with the…
• § 72072.6 Taxes collected from the service user which are not remitted to the board on or before the due dates provided in this article are delinquent.
• § 72072.7 Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows: (a)…
• § 72072.8 Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user: (a) Any service user…
• § 72072.9 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…
• § 72072.10 The board shall enforce the provisions of this article and may prescribe, adopt and enforce rules and regulations relating to the administration and…
• § 72072.11 Whenever the amount of any tax has been overpaid or paid more than once or had been erroneously or illegally collected or received by the board, it may be…
• § 72072.12 Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount…