Title 4

San Jose Zoning Code · 2026-06 edition · ingested 2026-07-07 · San Jose

REVENUE, FINANCE AND BUSINESS TAXES*

Chapters:

ters:
4.01 Acceptance of Donations of Personal Property
4.04 Contract Authority
4.06 Reserved
4.08 Nondiscrimination Requirements for Contracts
4.10 Contractor Debarment
4.12 Procurements of Goods and Services
4.13 Reserved
4.16 Unclaimed and Surplus Personal Property
4.20 Procedure for Selling City-Owned Property
4.24 Settlement of Claims and Actions
4.28 Official Travel
4.32 Joint Power Agreements and Revenue Bonds
4.34 Lease Financings
4.36 Airport Improvement Revenue Financing
4.38 Airport Revenue Bond Law
4.40 Procedures for Securing Credit Facilities for San José Clean Energy Operations
4.42 Tax and Budget Procedure
4.46 Building and Structure Construction Tax
4.47 Commercial - Residential - Mobilehome Park Building Tax
4.50 Cigarette Tax
4.52 Telephone Line Tax
4.54 Construction Tax
4.55 Use of Construction Tax and Real Property Conveyance Tax Revenues
4.58 Real Property Conveyance Tax
4.59 Real Property Transfer Tax
4.60 Transactions and Use Tax
4.62 Real Property Transfer Tax
4.64 Residential Construction Tax
4.66 Cannabis Business Tax
4.68 Electricity, Thermal Energy, Gas, Telephone, and Water Use Tax
4.70 Telecommunications Users Tax
4.72 Transient Occupancy Tax
4.74 General Fund Transient Occupancy Tax
4.75 General Fund Transient Occupancy Tax on Government Employees of the City
4.76 Business Tax
4.77 Cardroom Tax
4.78 Disposal Facility Tax
4.79 San José Library and Reading Protection Ordinance (Library Parcel Tax)

*Charter reference— For Charter provisions on fiscal administration generally, see Charter, Art. XII.

T4:1

2025-Supplement 3

SAN JOSÉ CODE

  • 4.80 Funds

  • 4.82 Tax Refund Claims Procedures

  • 4.84 Insurance Requirements for use or Occupancy of City-Owned Real Property

  • 4.86 Use Tax Incentive Program

  • 4.88 Urban Agriculture Incentive Zone

  • 4.90 Industrial Development Authority

  • 4.95 Funding of Sports Facility Construction

  • 4.100 Minimum Wage Ordinance

  • 4.101 Opportunity to Work Ordinance

T4:2

2025-Supplement 3

REVENUE, FINANCE AND BUSINESS TAXES