| § 4.28.010. Title. |
| § 4.28.020. Definitions. |
| § 4.28.030. Telephone users tax imposed. |
| § 4.28.040. Electricity users tax imposed. |
| § 4.28.050. Gas users tax imposed. |
| § 4.28.060. Cable television users tax imposed. |
| § 4.28.070. Alternate fuel users tax imposed. |
| § 4.28.080. Exemptions. |
| § 4.28.090. Collection of tax. |
| § 4.28.100. Apportionment and tax credit. |
| § 4.28.110. Maximum tax for commercial or industrial plants. |
| § 4.28.120. Reporting and remitting—Examination of books, records, witnesses. |
| § 4.28.130. Penalties and interest, failure to collect and report tax—Determination of tax by tax administrator, appeal, records, refunds, actions to collect, violations, infraction. |
| § 4.28.140. Failure to pay tax—Administrative remedy. |
| § 4.28.150. Rules and regulations. |
| § 4.28.160. Conflicts. |
| § 4.28.170. Bad debts. |
| § 4.28.180. Refund to the service user of taxes, penalties and/or interest erroneously or illegally collected. |