California § 72072.8. 72072.8. (Added by Stats. 1975, Ch. 291.)

California Statutes

§ 72072.8. — 72072.8. (Added by Stats. 1975, Ch. 291.)

California § 72072.8.

JurisdictionCalifornia

Code WATWater Code - WAT

Div. 20.DIVISION 20. MUNICIPAL WATER DISTRICTS

Part 8.PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS

Ch. 6.CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District

Art. 6.ARTICLE 6. Powers—Utility Tax

This text of California § 72072.8. (72072.8. (Added by Stats. 1975, Ch. 291.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Water Code - WAT Code § 72072.8. (2026).

Text

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

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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.