Title 4 — REVENUE, FINANCE AND BUSINESS TAXES

Part 34 — TRANSIENT OCCUPANCY TAX SPECIAL FUND

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

4.80.1900 - Established.¶

There is hereby created and established the "transient occupancy tax special fund."

(Ord. 20553.)

4.80.1910 - Source and transfer of moneys.¶

All revenues derived from the taxes collected under Chapter 4.72, Transient Occupancy Tax, shall be deposited in the transient occupancy tax special fund, and the director of finance shall establish and keep such accounts as may be necessary to account separately for the deposit of said taxes in said fund.

(Ord. 20553.)

Exceptions & meaning →

4.80.1920 - Expenditures.¶

Moneys in the transient occupancy tax special fund shall be expended for the purposes set forth in Chapter 4.72 of the San José Municipal Code.

(Ord. 20553.)

Exceptions & meaning →

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