Title 4 — REVENUE, FINANCE AND BUSINESS TAXES
San Jose Municipal Code · 2026-09 edition · updated 2026-09-29 · San Jose
Sections in this part
- Chapter 4.01 — ACCEPTANCE OF DONATIONS OF PERSONAL PROPERTY
- Chapter 4.04 — CONTRACT AUTHORITY
- Chapter 4.06 — RESERVED
- Chapter 4.08 — NONDISCRIMINATION REQUIREMENTS FOR CONTRACTS
- Chapter 4.10 — CONTRACTOR DEBARMENT
- Part 1 — PURPOSE
- Part 3 — DEBARMENT
- Part 4 — NOTICE
- Part 5 — INFORMAL MEETING WITH DEBARRING OFFICIAL
- Part 6 — ADMINISTRATIVE HEARING
- Part 7 — SCOPE OF DEBARMENT
- Chapter 4.12 — PROCUREMENTS OF GOODS AND SERVICES
- Part 2 — SCOPE AND AUTHORITY
- Part 3 — PROCUREMENT PROCEDURES
- Part 4 — AWARD OF CONTRACTS
- Part 5 — PROTEST PROCEDURES
- Part 6 — GENERAL PROVISIONS
- Chapter 4.13 — RESERVED
- Chapter 4.16 — UNCLAIMED AND SURPLUS PERSONAL PROPERTY
- Part 2 — UNCLAIMED PROPERTY
- Part 3 — DISPOSITION OF SURPLUS PROPERTY
- Chapter 4.20 — PROCEDURE FOR SELLING CITY-OWNED PROPERTY
- Chapter 4.24 — SETTLEMENT OF CLAIMS AND ACTIONS
- Chapter 4.28 — OFFICIAL TRAVEL
- Chapter 4.32 — JOINT POWER AGREEMENTS AND REVENUE BONDS
- Chapter 4.34 — LEASE FINANCINGS
- Part 2 — VOTE REQUIREMENT FOR APPROVAL OF A LEASE FINANCING
- Chapter 4.36 — AIRPORT IMPROVEMENT REVENUE FINANCING
- Chapter 4.38 — AIRPORT REVENUE BOND LAW
- Part 3 — BOND ISSUANCE
- Part 4 — CONSTRUCTION
- Chapter 4.40 — PROCEDURES FOR SECURING CREDIT FACILITIES FOR SAN JOSÉ CLEAN ENERGY
- Part 1 — PURPOSE AND CONSTRUCTION
- Part 2 — CREDIT FACILITIES FOR SAN JOSÉ CLEAN ENERGY
- Chapter 4.42 — TAX AND BUDGET PROCEDURE
- Chapter 4.46 — BUILDING AND STRUCTURE CONSTRUCTION TAX
- Chapter 4.47 — COMMERCIAL-RESIDENTIAL-MOBILEHOME PARK BUILDING TAX
- Chapter 4.50 — CIGARETTE TAX
- Part 1 — STATUTORY PROVISIONS
- Part 2 — LOCAL TAX PROVISIONS
- Chapter 4.52 — TELEPHONE LINE TAX
- Part 2 — IMPOSITION OF TAX
- Part 3 — COLLECTION OF TAX
- Part 4 — MISCELLANEOUS
- Chapter 4.54 — CONSTRUCTION TAX
- Chapter 4.55 — USE OF CONSTRUCTION TAX AND REAL PROPERTY CONVEYANCE TAX REVENUES
- Part 3 — ELIGIBLE EXPENDITURES OF C&C REVENUES
- Part 4 — ALLOCATION OF C&C REVENUES
- Chapter 4.58 — REAL PROPERTY CONVEYANCE TAX
- Chapter 4.59 — REAL PROPERTY TRANSFER TAX
- Chapter 4.60 — TRANSACTIONS AND USE TAX
- Chapter 4.62 — REAL PROPERTY TRANSFER TAX
- Chapter 4.64 — RESIDENTIAL CONSTRUCTION TAX
- Chapter 4.66 — CANNABIS BUSINESS TAX
- Part 1 — Purpose and Definitions
- Part 2 — GENERAL TAX PROVISIONS
- Part 3 — EXEMPTIONS
- Part 4 — ADMINISTRATION AND ENFORCEMENT
- Chapter 4.68 — ELECTRICITY, THERMAL ENERGY, GAS, TELEPHONE, AND WATER USE TAX
- Chapter 4.70 — TELECOMMUNICATIONS USERS TAX
- Part 3 — EXEMPTIONS
- Part 4 — IMPOSITION AND COLLECTION OF THE TAX
- Part 5 — REFUNDS AND APPEALS
- Part 6 — MISCELLANEOUS
- Part 7 — TAX CAP
- Chapter 4.72 — TRANSIENT OCCUPANCY TAX
- Chapter 4.74 — GENERAL FUND TRANSIENT OCCUPANCY TAX
- Chapter 4.75 — GENERAL FUND TRANSIENT OCCUPANCY TAX ON GOVERNMENT EMPLOYEES OF THE
- Chapter 4.76 — BUSINESS TAX
- Part 2 — GENERAL TAX PROVISIONS
- Part 3 — TAXES ON AVERAGE NUMBER OF EMPLOYEES BASIS
- Part 4 — TAXES ON BASIS OTHER THAN AVERAGE NUMBER OF EMPLOYEES
- Part 5 — EXEMPTIONS
- Part 6 — ADMINISTRATION AND ENFORCEMENT
- Chapter 4.77 — CARDROOM TAX
- Chapter 4.78 — DISPOSAL FACILITY TAX
- Part 2 — TAX IMPOSED
- Part 3 — EXEMPTIONS FROM TAX
- Part 4 — REPORTING REQUIREMENTS
- Chapter 4.79 — SAN JOSÉ LIBRARY AND READING PROTECTION ORDINANCE (LIBRARY PARCEL T
- Part 3 — IMPOSITION AND COLLECTION OF TAX
- Part 4 — REFUNDS AND APPEALS
- Part 5 — OVERSIGHT AND REPORTING
- Part 6 — EXEMPTIONS
- Part 7 — MISCELLANEOUS
- Chapter 4.80 — FUNDS
- Part 1 — AIRPORT FUNDS
- Part 5 — COMMUNITY DEVELOPMENT BLOCK GRANT FUND
- Part 6 — RESERVED
- Part 7 — CONSTRUCTION TAX AND PROPERTY CONVEYANCE TAX FUND
- Part 8 — CONVENTION AND CULTURAL AFFAIRS FUND AND CONVENTION AND CULTURAL AFFAIRS
- Part 9 — RESERVED
- Part 10 — RESERVED
- Part 11 — EMMA PRUSCH MEMORIAL PARK IMPROVEMENT FUND
- Part 12 — MUNICIPAL WATER SYSTEM OPERATING FUND
- Part 13 — GENERAL PURPOSE PARKING FUND AND GENERAL PURPOSE PARKING CAPITAL FUND
- Part 14 — GIFT TRUST FUND
- Part 15 — RESERVED
- Part 16 — RESERVED
- Part 17 — MUNICIPAL GOLF COURSE FUND
- Part 18 — RESERVED
- Part 21 — RESERVED
- Part 22 — RESERVED
- Part 23 — RESERVED
- Part 24 — RESERVED
- Part 25 — SANITARY SEWER FUND
- Part 26 — RESERVED
- Part 27 — RESERVED
- Part 28 — SPECIAL GAS TAX STREET IMPROVEMENT FUND
- Part 29 — VEHICLE MAINTENANCE AND OPERATING FUND
- Part 30 — RESERVED
- Part 31 — RESERVED
- Part 32 — RESERVED
- Part 33 — RESERVED
- Part 34 — TRANSIENT OCCUPANCY TAX SPECIAL FUND
- Part 35 — UNDERGROUND UTILITY FUND
- Part 36 — BENEFIT FUND
- Part 37 — BUSINESS IMPROVEMENT DISTRICT FUND
- Part 38 — LOW AND MODERATE INCOME HOUSING FUND
- Part 39 — LAKE CUNNINGHAM PARK FUND
- Part 40 — ECONOMIC DEVELOPMENT ADMINISTRATION LOAN FUND
- Part 43 — STATE DRUG FORFEITURE FUND
- Part 44 — FEDERAL DRUG FORFEITURE FUND
- Part 45 — HOME INVESTMENT PARTNERSHIPS PROGRAM TRUST FUND
- Part 46 — CITY OF SAN JOSÉ HOUSING TRUST FUND
- Part 47 — INTEGRATED WASTE MANAGEMENT FUND
- Part 48 — RESERVED
- Part 49 — STORM SEWER SERVICE CHARGE FUND
- Part 50 — RESERVED
- Part 51 — RESERVED
- Part 52 — EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT TRUST FUND
- Part 53 — SAN JOSÉ ARENA CAPITAL RESERVE FUND
- Part 54 — CONTINGENT LIEN DISTRICT FUND
- Part 55 — FEDERAL GRANT FUND
- Part 56 — IMPROVEMENT DISTRICT FUND
- Part 57 — MULTI-SOURCE HOUSING FUND
- Part 58 — PUBLIC WORKS PROGRAM SUPPORT FUND
- Part 59 — SAN JOSÉ ARENA ENHANCEMENT FUND
- Part 60 — SAN JOSÉ/SANTA CLARA TREATMENT PLANT FUND
- Part 61 — SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
- Part 62 — SAINT JAMES PARK MANAGEMENT DISTRICT FUND
- Part 63 — SAN JOSÉ CLEAN ENERGY OPERATING FUND
- Part 64 — INCLUSIONARY FEE FUND
- Part 65 — RENTAL STABILIZATION PROGRAM FEE FUND
- Part 66 — PUBLIC SAFETY AND INFRASTRUCTURE BOND FUND
- Part 67 — NEIGHBORHOOD SECURITY ACT BOND FUND
- Part 68 — PARKS AND RECREATION BOND PROJECTS FUND
- Part 69 — BRANCH LIBRARIES BOND PROJECTS FUND
- Part 70 — DIRIDON STATION AREA IMPACT FEE FUND
- Part 71 — CORONAVIRUS RELIEF FUND
- Part 72 — BUILDING DEVELOPMENT FEE PROGRAM FUND
- Part 73 — PLANNING DEVELOPMENT FEE PROGRAM FUND
- Part 74 — CITYWIDE PLANNING FEE PROGRAM FUND
- Part 75 — FIRE DEVELOPMENT FEE PROGRAM FUND
- Part 76 — PUBLIC WORKS DEVELOPMENT FEE PROGRAM FUND
- Part 77 — PUBLIC WORKS SMALL CELL PERMITTING FEE PROGRAM FUND
- Part 78 — AMERICAN RESCUE PLAN FUND
- Part 79 — AFFORDABLE HOUSING IMPACT FEE FUND
- Part 80 — HOMELESS HOUSING, ASSISTANCE, AND PREVENTION FUND
- Part 81 — ICE CENTRE EXPANSION BOND FUND
- Part 82 — BUILDING HOMES AND JOBS ACT FUND
- Part 83 — SAN JOSÉ POWER OPERATING FUND
- Part 84 — SAN JOSÉ OPIOID RESPONSE FUND
- Part 85 — EVERGREEN BENEFIT ASSESSMENT DISTRICT FUND
- Part 86 — EVERGREEN CREEK ASSESSMENT DISTRICT FUND
- Part 87 — SHEA HOMES ADVANCE ASSESSMENT DISTRICT FUND
- Part 88 — SILICON VALLEY BRIDGE ASSESSMENT DISTRICT FUND
- Part 89 — SILVER CREEK ASSESSMENT DISTRICT FUND
- Part 90 — WILLOW GLEN COMMUNITY BENEFIT IMPROVEMENT DISTRICT FUND
- Part 91 — ALAMEDA COMMUNITY BENEFIT IMPROVEMENT DISTRICT FUND
- Part 92 — VRF MEASURE B PAVEMENT MAINTENANCE FUND
- Part 93 — INTERSTATE 280/WINCHESTER TRAFFIC IMPACT FEE FUND
- Part 94 — US-101/OAKLAND/MABURY TRAFFIC IMPACT FEE FUND
- Part 95 — NORTH SAN JOSÉ TRAFFIC IMPACT FEE FUND
- Part 96 — EVERGREEN-EAST HILLS TRAFFIC IMPACT FEE FUND
- Part 97 — STATE GAS TAX PAVEMENT MAINTENANCE FUND
- Part 98 — VTA MEASURE B PAVEMENT MAINTENANCE FUND
- Chapter 4.82 — TAX REFUND CLAIMS PROCEDURES
- Part 3 — PRESENTATION AND PROCESSING OF TAX REFUND CLAIMS
- Chapter 4.84 — INSURANCE REQUIREMENTS FOR USE OR OCCUPANCY OF CITY-OWNED REAL
- Chapter 4.86 — USE TAX INCENTIVE PROGRAM
- Chapter 4.88 — URBAN AGRICULTURE INCENTIVE ZONE
- Part 2 — APPLICATION AND CONTRACT PROCESS
- Chapter 4.90 — INDUSTRIAL DEVELOPMENT AUTHORITY
- Chapter 4.95 — FUNDING OF SPORTS FACILITY CONSTRUCTION
- Chapter 4.100 — MINIMUM WAGE ORDINANCE
- Chapter 4.101 — OPPORTUNITY TO WORK ORDINANCE
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