Skip to content

Title 4 — REVENUE, FINANCE AND BUSINESS TAXES

Part 3 — ELIGIBLE EXPENDITURES OF C&C REVENUES

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

4.55.300 - Eligible costs and improvements.

A.

C&C revenues shall be expended for the costs of acquisition, construction, reconstruction, replacement, remodeling, modification, alteration, enlargement, renovation, furnishing and refurnishing of the improvements listed in Subsection B., below, including non-construction costs, preventive capital maintenance and energy efficient capital improvements.

B.

The improvements eligible for the expenditure of C&C revenues are:

City public library facilities, equipment and materials, including land and interests in land, library buildings, furniture, books, circulating or reference nonbook library materials, furnishings, equipment, parking areas, streets and sidewalks adjacent to city public library facilities, and other works, properties, structures and facilities necessary or convenient for the public library system of the city. Expenditure may also be made for the leasing, renting and processing of books.

City fire protection facilities, including land and interests in land, fire stations, fire engines and trucks, other motorized and nonmotorized firefighting equipment, streets and sidewalks adjacent to the city fire protection facilities, and other works, properties, structures and facilities necessary or convenient for the fire protection of the city. Expenditures may be made for improvements listed in this Subsection B.2 which are located outside of the city except that expenditures for public streets and sidewalks may be made only for public streets and sidewalks situated in the city.

City public park, recreation areas and facilities, equipment and materials, including land and interests in land, swimming pools, courts, children's play areas, turf, sprinkler systems, community center and recreation buildings, streets and sidewalks adjacent to city park, playground and recreation facilities, and equipment for maintenance, security and recreation purposes at city parks, playgrounds and recreation facilities and other works, properties, structures and facilities necessary or convenient for public park, playground and recreation purposes; and for any of the facilities described in this Subsection B.3 constructed or installed within or upon any public school grounds or other public properties where the city is given a right to use the same for public playground or recreation purposes.

City maintenance yards for park, playground and recreation facilities, including land and interests in land, buildings, streets and sidewalks adjacent to city maintenance yards for park, playground and recreation facilities, and other structures or works necessary or convenient for the maintenance of the city park, playground and recreation facilities.

City public works maintenance facilities, including land and interests in land, buildings, streets and sidewalks adjacent to city public works maintenance facilities, and other structures and works necessary or convenient for the maintenance of the city's public works.

Communication facilities, including land and interests in land, buildings, structures, radio and other equipment, streets and sidewalks adjacent to city communication facilities, and other works, properties or structures necessary or convenient for the communication facilities of the city and also including a communication services study to determine the future communication facilities needs of the city.

General municipal improvements only as specified in an ordinance or resolution adopted by the city council.

C.

Subject to the limitations set forth in this chapter, C&C revenues may be expended on parks maintenance costs and operating maintenance costs.

(Ord. 27689.)

Exceptions & meaning →

4.55.310 - Interest earnings expenditures.

The city council in its discretion may transfer part or all of the interest earned on money deposited into the construction tax and property conveyance tax fund into any special fund or into the general fund.

(Ord. 27689.)

Exceptions & meaning →

4.55.320 - Public art expenditures.

The provisions of Chapter 22.08 of Title 22 of this Code, entitled "Art in Public Places," shall apply to the construction or reconstruction of park improvements.

(Ord. 27689.)

Exceptions & meaning →

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — San Jose Municipal Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.