Chapter 3.20 ELECTRIC UTILITY TAX This chapter is included in your selections. Sections: 3.20.010 Purpose – Authority. 3.20.020 Definitions. 3.20.030 Levy of tax. 3.20.040 Payment due. 3.20.050 Recordkeeping. 3.20.060 Right of entry and inspection of records. 3.20.070 Refund. 3.20.080 Delinquency. 3.20.090 Violations. 3.20.100 Deductions. 3.20.110 Penalty.