{"data":{"id":"us-ca/wat-72072.9","jurisdiction":"us-ca","citation":"WAT § 72072.9","heading":"","body":"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.","path":["Water Code - WAT","DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]","PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS [72000. - 72077.]","CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District [72060. - 72077.]","ARTICLE 6. Powers—Utility Tax [72072. - 72072.12.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ba0e168c2e85234b4fc50322c3080ad07ee9eb56622a893f1491ef7e580e588b","source_id":"us-ca","stale":false,"prev":"us-ca/wat-72072.8","next":"us-ca/wat-72072.10"},"notice":"GroundRules: Original legal text. Not legal advice."}