Chapter 5.20 PUBLIC UTILITIES This chapter is included in your selections. Sections: 5.20.010 Definitions. 5.20.020 Exemptions and deductions. 5.20.030 Allocation of income for cellular telephone service. 5.20.040 Rate change. 5.20.050 Occupation taxes on public utility. 5.20.060 Water utility businesses subject to tax. 5.20.070 Wastewater/sewer utility businesses subject to tax.