Title 4

Chapter 4.75

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

GENERAL FUND TRANSIENT OCCUPANCY TAX ON GOVERNMENT EMPLOYEES OF THE CITY

Sections:

  • 4.75.010 Purpose.

  • 4.75.020 Deposit of revenues in general fund.

  • 4.75.030 Definitions.

  • 4.75.040 Imposition and payment of tax by federal and state government employees when on official business.

  • 4.75.050 Reporting, collection, delinquent remittances, refund and actions to collect.

4.75.010 Purpose.

  • A. This chapter shall be known as the "General Fund Transient Occupancy Tax Ordinance on Government Employees of the City of San José."

  • B. The tax imposed under this chapter is solely for the purpose of raising revenue for municipal purposes and is not intended for regulation.

  • (Ord. 24520.)

4.75.020 Deposit of revenues in general fund.

All of the taxes, penalties and interest collected under this chapter shall be deposited in the general fund of the city.

(Ord. 24520.)

T4:217

SAN JOSÉ CODE

§ 4.75.030

4.75.030 Definitions.

For purposes of this chapter, the words set forth in this chapter shall have the same meaning set forth in Section 4.74.030 of Chapter 4.74. (Ord. 24520.)