California Law (Last Updated: March 4, 2014) |
Water Code - WAT |
Division 20. MUNICIPAL WATER DISTRICTS |
Part 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS |
Chapter 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District |
ARTICLE 6. Powers—Utility Tax |
Section 72072.9.
Latest version.
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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.
(Added by Stats. 1975, Ch. 291.)