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Title 4 — REVENUE, FINANCE AND BUSINESS TAXES›Part 1 — TITLE AND PURPOSE

Chapter 4.79 — SAN JOSÉ LIBRARY AND READING PROTECTION ORDINANCE (LIBRARY PARCEL T

San Jose Municipal Code · 2026-09 edition · updated 2026-09-29 · San Jose

4.79.010 - Title and purpose.

A.

This chapter shall be known as the San José Library and Reading Protection Ordinance.

B.

The library parcel tax imposed under this chapter in 1994 is a special tax pursuant to Section 4 of Article XIII A of the California Constitution and is solely for the purpose of raising revenue necessary to maintain and enhance neighborhood library services in the City of San José. The library parcel tax is not an ad valorem tax on real property nor a transaction tax nor a sales tax on the sale of real property.

C.

The intent in adopting this chapter is to continue funding for neighborhood library services provided by the existing tax which expires on June 30, 2015.

D.

This chapter shall be subject to Title 1, "General Provisions," of the San José Municipal Code, as amended, except to the extent that a provision of this chapter conflicts with a provision set forth in Title 1, in which case the provision of this chapter shall control.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

Exceptions & meaning →

4.79.020 - Deposit and use of proceeds.

A.

The proceeds of the Library Parcel Tax imposed under this Chapter shall be deposited in a special fund to be known as the San José Library Parcel Tax Fund.

B.

The proceeds of the Library Parcel Tax imposed under this Chapter shall be expended only for Library purposes, including the following:

the acquisition of library books and materials and related costs to maintain Library collections at all Libraries;

the development and delivery of homework and educational programs for all age groups to support literacy and lifelong learning;

the repair, equipping and staffing of Libraries; and

the cost of collection and administration of the Library Parcel Tax.

C.

Interest which accrues from moneys in the Library Parcel Tax Fund shall be credited to this fund.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Ord. 30069.)

Exceptions & meaning →

4.79.030 - Library parcel tax capital fund established; source and use of moneys.

A.

There is hereby created and established the "Library Parcel Tax Capital Fund."

B.

There shall be deposited into this fund moneys transferred from the Library Parcel Tax Fund or from any other funds which may be expended on the capital purposes set forth in Section 4.79.020. Moneys deposited into this fund from the Library Parcel Tax Fund may be transferred back into the Library Parcel Tax Fund.

C.

Interest which accrues from moneys in the Library Parcel Tax Capital Fund shall be credited to this fund.

(Ord. 30069.)

Part 2 - DEFINITIONS

Exceptions & meaning →

4.79.200 - Definitions.

The definitions set forth in this part shall govern the application and interpretation of this chapter.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.202 - Acre.

"Acre" means the land area of an assessor parcel as shown on an assessor parcel map, or if the land area is not shown on an assessor parcel map, the land area shown on the applicable final map or other parcel map recorded with the County of Santa Clara.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.204 - Assessor parcel; parcel.

"Assessor parcel" or "parcel" means a unit of real estate with an assigned County of Santa Clara Assessor's Parcel number as shown on the most current official assessment roll of the County of Santa Clara Assessor.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.206 - Commercial parcel.

"Commercial parcel" means an assessor parcel on which is located a facility engaged in a commercial use. Examples of such facilities include: shopping malls, shopping centers, strip malls, commercial business districts, retail stores, department stores, discount stores, supermarkets, restaurants, fast food eateries, theaters, hotels, motels, service stations, car washes, recreational facilities (athletic clubs, country clubs, card rooms, golf courses, fitness centers, etc), social clubs, fraternal order clubs, private community centers, parking facilities associated with commercial uses, stand alone parking facilities, or other establishment engaged in commercial activities.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.208 - Condominium/townhouse parcel.

"Condominium/townhouse parcel" means an assessor parcel on which a condominium or townhouse unit has been constructed for residential use.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.210 - CPI index.

"CPI Index" means the Consumer Price Index, All Urban Consumers, published by the U.S. Department of Labor, Bureau of Labor Statistics for the San Francisco-Oakland-San José area, with all items included.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.212 - Fiscal year.

"Fiscal year" means the period starting July 1 and ending on the following June 30.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.214 - Governmental entity.

"Governmental entity" means an agency or department of the federal government, the State of California, a county, city, district, public authority, public agency, and any other political subdivision or public corporation in the State of California.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.216 - Industrial parcel.

"Industrial parcel" means an assessor parcel on which is located a facility engaged in industrial or manufacturing uses. Examples of such facilities include: manufacturing plants, food and beverage processing plants, warehouses, storage facilities, wholesale facilities and parking facilities associated with facilities engaged in industrial or manufacturing uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.218 - Land use classification.

"Land use classification" means each of the land use classifications defined in this chapter and referred to in Exhibit A of this chapter for purposes of setting the library parcel tax rates.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.220 - Multi-family residential parcel.

"Multi-family residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, have been constructed or on which is located one or more mobile homes. This land use classification excludes "other residential parcels."

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.222 - Neighborhood library; library.

"Neighborhood library" or "library" means any of the City of San José libraries including the Dr. Martin Luther King Jr. Library.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.224 - Other residential parcel.

"Other residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, are located for purposes of any of the following: farm labor camp dwellings in an urban location, fraternity, sorority, boarding, or rooming houses, summer cabins, or camps and campgrounds.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.226 - Person.

"Person," unless it otherwise appears from the context as used, means and includes any natural person, firm, association, organization, partnership, business trust, company, or corporation.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.228 - Professional parcel.

"Professional parcel" means an assessor parcel on which is located a facility engaged in professional uses. Examples of such facilities include: banks, office buildings, medical offices and clinics, hospitals, including skilled nursing facilities and convalescent hospital facilities, research and development facilities or any parking facilities associated with these uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.230 - Research and development facility.

"Research and development facility" means an establishment or facility engaged in industrial or scientific research, product design, development and testing, and limited manufacturing necessary for the production of prototypes.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.232 - Single-family parcel.

"Single-family parcel" means an assessor parcel on which only one (1) single-family unit has been constructed.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.234 - Unit.

"Unit" means a structure constructed primarily for human habitation, which may be an individual detached residential unit, an individual attached residential unit within a duplex, triplex, fourplex, townhome, or condominium structure, an individual apartment unit, or a mobile home or other dwelling unit.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

4.79.236 - Vacant parcel.

"Vacant parcel" means an assessor parcel which is unimproved.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Exceptions & meaning →

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