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City of Hercules, CA
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Municipal Code
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Title 8 Finance, Revenue and Taxation
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Chapter 8 UTILITY USERS EXCISE TAX
Chapter 8
UTILITY USERS EXCISE TAX
Article 1
General
Sec. 8-8.101
Short title.
Sec. 8-8.102
Definitions.
Article 2
Taxes Imposed And Tax Rate
Sec. 8-8.201
Telecommunication Users Tax.
Sec. 8-8.202
Electricity Users Tax.
Sec. 8-8.203
Gas Users Tax.
Sec. 8-8.204
Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.
Sec. 8-8.205
Water Users Tax.
Sec. 8-8.206
Video Users Tax.
Article 3
Procedures
Sec. 8-8.301
Constitutional, Statutory, and Other Exemptions.
Sec. 8-8.302
Bundling Taxable Items.
Sec. 8-8.303
Substantial Nexus/Minimum Contact.
Sec. 8-8.304
Duty to Collect Procedures.
Sec. 8-8.306
Collection Penalties—Service Suppliers.
Sec. 8-8.307
Deficiency Determination and Assessment—Tax Application Errors.
Sec. 8-8.308
Administrative Remedy—Nonpaying Service Users.
Sec. 8-8.309
Actions to Collect.
Sec. 8-8.310
Additional Powers and Duties of the Tax Administrator.
Sec. 8-8.311
Records.
Sec. 8-8.312
Refunds.
Sec. 8-8.313
Appeals.
Sec. 8-8.314
No Injunction/Writ of Mandate.
Sec. 8-8.315
Remedies Cumulative.
Sec. 8-8.316
Notice of Changes to Chapter.
Sec. 8-8.317
No Increase in Tax Percentage or Change in Methodology without Voter Approval—Amendment or Repeal.
Sec. 8-8.318
Termination of Tax.
Sec. 8-8.319
Interaction with Prior Tax.
Article 4
Continuation Of Increase To Utility Users Tax Rate
Sec. 8-8.401
Purpose.
Sec. 8-8.402
Use of Additional Tax Proceeds.
Sec. 8-8.403
Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.
Sec. 8-8.404
Oversight by Finance Commission.
Sec. 8-8.405
[Blank]
Sec. 8-8.406
Duties.
Sec. 8-8.407
Effective Date.
Sec. 8-8.408
Amendments.
Sec. 8-8.409
Termination of Two Percent (2%) Increase.
Article 5
Miscellaneous Provisions.
Sec. 8-8.501
Severability.
Sec. 8-8.502
Effect of State and Federal Reference/Authorization.
Sec. 8-8.503
Limitation of Actions.