Chapter 3.12 UTILITY TAX This chapter is included in your selections. Sections: 3.12.010 Scope and intent. 3.12.020 Definitions. 3.12.030 Amount. 3.12.040 Payment. 3.12.050 Deductions. 3.12.060 Record keeping. 3.12.070 Overpayment credit or refund. 3.12.080 Delinquency penalty and collection. 3.12.090 Changes to Town boundaries by annexation. 3.12.100 Rules and regulations.