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 by this article, on every person
using water within any of the improvement districts established by
this chapter or on every person using water within the service area
of any retail water purveyor within any such improvement district.
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 Constitution of the United States or the
Constitution of this state.
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 authorization from the commission to
comply with the provisions of this article.
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 person using water within the
service area of any retail water purveyor within any such
improvement district, at the rate and in the manner provided in this
article. The tax imposed by this section shall be a percentage of the
charges made for such use of water and shall be paid by the person
paying for such water.
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 board on or before the last day of
the following month.
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 regular billing practice of the
service supplier. If the amount paid by a service user to a service
supplier is less than the full amount of the charge and the tax which
has accrued for the billing period, a proportionate share of both
the charge and the tax shall be deemed to have been paid.
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) Any service supplier who fails to remit any tax imposed by
this article within 30 days after receipt of written notice from the
board of such failure shall pay a penalty of 10 percent of the amount
of the tax.
(b) If the board determines that the nonpayment of any remittance
due under this article is due to fraud, a penalty of 25 percent of
the amount of the tax shall be added thereto in addition to the
penalty stated in subdivision (a).
(c) In addition to the penalties imposed in this section, any
service supplier who fails to remit any tax imposed by this part,
shall pay interest at the rate of 1 percent per month, or fraction
thereof, on the amount of the tax exclusive of penalties, from the
date on which the remittance first became delinquent until paid.
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 who fails to pay any tax imposed by this
article within 90 days of the date of receipt of notice of the amount
of tax due from the service supplier shall pay a penalty of 10
percent of the amount of the unpaid tax.
(b) In addition to the penalty imposed in this section, any
service user who fails to pay any tax imposed by this article, shall
pay interest at the rate of 6 percent per annum, exclusive of
penalties, from the date on which the remittance first became
delinquent until paid, and a collection charge of five dollars ($5)
for each delinquent account.
(c) The penalties, interest, and collection charges imposed by
this section shall not be billed or collected by the service
supplier, but shall be determined and collected by the board.
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 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.
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 enforcement of this article. The board
shall not prescribe, adopt or enforce any rule or regulation which
has the effect, directly or indirectly, of altering the terms and
conditions of service of a service supplier serving the general
public. Rules and regulations prescribed and adopted by the board
shall not be inconsistent with procedures established from time to
time by a service supplier serving the general public for the purpose
of billing, collecting and accounting for charges in the conduct of
its business.
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 refunded, provided that a claim
therefor in writing is filed with the board within two years of the
date of payment.
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 overpaid, paid more than once, or
erroneously or illegally collected or received when it is established
in a manner prescribed by the board that the service user from whom
the tax has been collected did not owe the tax; provided, however,
that neither a refund nor a credit shall be allowed unless the amount
of the tax so collected has either been refunded to the service user
or credited to charges subsequently payable by the service user to
the person required to collect and remit.
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 by this article, on every person
using water within any of the improvement districts established by
this chapter or on every person using water within the service area
of any retail water purveyor within any such improvement district.
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 Constitution of the United States or the
Constitution of this state.
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 authorization from the commission to
comply with the provisions of this article.
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 person using water within the
service area of any retail water purveyor within any such
improvement district, at the rate and in the manner provided in this
article. The tax imposed by this section shall be a percentage of the
charges made for such use of water and shall be paid by the person
paying for such water.
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 board on or before the last day of
the following month.
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 regular billing practice of the
service supplier. If the amount paid by a service user to a service
supplier is less than the full amount of the charge and the tax which
has accrued for the billing period, a proportionate share of both
the charge and the tax shall be deemed to have been paid.
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) Any service supplier who fails to remit any tax imposed by
this article within 30 days after receipt of written notice from the
board of such failure shall pay a penalty of 10 percent of the amount
of the tax.
(b) If the board determines that the nonpayment of any remittance
due under this article is due to fraud, a penalty of 25 percent of
the amount of the tax shall be added thereto in addition to the
penalty stated in subdivision (a).
(c) In addition to the penalties imposed in this section, any
service supplier who fails to remit any tax imposed by this part,
shall pay interest at the rate of 1 percent per month, or fraction
thereof, on the amount of the tax exclusive of penalties, from the
date on which the remittance first became delinquent until paid.
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 who fails to pay any tax imposed by this
article within 90 days of the date of receipt of notice of the amount
of tax due from the service supplier shall pay a penalty of 10
percent of the amount of the unpaid tax.
(b) In addition to the penalty imposed in this section, any
service user who fails to pay any tax imposed by this article, shall
pay interest at the rate of 6 percent per annum, exclusive of
penalties, from the date on which the remittance first became
delinquent until paid, and a collection charge of five dollars ($5)
for each delinquent account.
(c) The penalties, interest, and collection charges imposed by
this section shall not be billed or collected by the service
supplier, but shall be determined and collected by the board.
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 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.
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 enforcement of this article. The board
shall not prescribe, adopt or enforce any rule or regulation which
has the effect, directly or indirectly, of altering the terms and
conditions of service of a service supplier serving the general
public. Rules and regulations prescribed and adopted by the board
shall not be inconsistent with procedures established from time to
time by a service supplier serving the general public for the purpose
of billing, collecting and accounting for charges in the conduct of
its business.
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 refunded, provided that a claim
therefor in writing is filed with the board within two years of the
date of payment.
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 overpaid, paid more than once, or
erroneously or illegally collected or received when it is established
in a manner prescribed by the board that the service user from whom
the tax has been collected did not owe the tax; provided, however,
that neither a refund nor a credit shall be allowed unless the amount
of the tax so collected has either been refunded to the service user
or credited to charges subsequently payable by the service user to
the person required to collect and remit.
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 by this article, on every person
using water within any of the improvement districts established by
this chapter or on every person using water within the service area
of any retail water purveyor within any such improvement district.
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 Constitution of the United States or the
Constitution of this state.
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 authorization from the commission to
comply with the provisions of this article.
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 person using water within the
service area of any retail water purveyor within any such
improvement district, at the rate and in the manner provided in this
article. The tax imposed by this section shall be a percentage of the
charges made for such use of water and shall be paid by the person
paying for such water.
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 board on or before the last day of
the following month.
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 regular billing practice of the
service supplier. If the amount paid by a service user to a service
supplier is less than the full amount of the charge and the tax which
has accrued for the billing period, a proportionate share of both
the charge and the tax shall be deemed to have been paid.
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) Any service supplier who fails to remit any tax imposed by
this article within 30 days after receipt of written notice from the
board of such failure shall pay a penalty of 10 percent of the amount
of the tax.
(b) If the board determines that the nonpayment of any remittance
due under this article is due to fraud, a penalty of 25 percent of
the amount of the tax shall be added thereto in addition to the
penalty stated in subdivision (a).
(c) In addition to the penalties imposed in this section, any
service supplier who fails to remit any tax imposed by this part,
shall pay interest at the rate of 1 percent per month, or fraction
thereof, on the amount of the tax exclusive of penalties, from the
date on which the remittance first became delinquent until paid.
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 who fails to pay any tax imposed by this
article within 90 days of the date of receipt of notice of the amount
of tax due from the service supplier shall pay a penalty of 10
percent of the amount of the unpaid tax.
(b) In addition to the penalty imposed in this section, any
service user who fails to pay any tax imposed by this article, shall
pay interest at the rate of 6 percent per annum, exclusive of
penalties, from the date on which the remittance first became
delinquent until paid, and a collection charge of five dollars ($5)
for each delinquent account.
(c) The penalties, interest, and collection charges imposed by
this section shall not be billed or collected by the service
supplier, but shall be determined and collected by the board.
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 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.
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 enforcement of this article. The board
shall not prescribe, adopt or enforce any rule or regulation which
has the effect, directly or indirectly, of altering the terms and
conditions of service of a service supplier serving the general
public. Rules and regulations prescribed and adopted by the board
shall not be inconsistent with procedures established from time to
time by a service supplier serving the general public for the purpose
of billing, collecting and accounting for charges in the conduct of
its business.
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 refunded, provided that a claim
therefor in writing is filed with the board within two years of the
date of payment.
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 overpaid, paid more than once, or
erroneously or illegally collected or received when it is established
in a manner prescribed by the board that the service user from whom
the tax has been collected did not owe the tax; provided, however,
that neither a refund nor a credit shall be allowed unless the amount
of the tax so collected has either been refunded to the service user
or credited to charges subsequently payable by the service user to
the person required to collect and remit.
