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Title 4 — REVENUE, FINANCE AND BUSINESS TAXES

Part 7 — CONSTRUCTION TAX AND PROPERTY CONVEYANCE TAX FUND

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

4.80.300 - Created.

There is hereby created and established the "construction tax and property conveyance tax fund."

(Prior code § 2700.320.)

Exceptions & meaning →

4.80.310 - Source of moneys - Accounting.

All taxes collected under Chapter 4.54, Construction Tax, and Chapter 4.58, Real Property Conveyance Tax, of the San José Municipal Code shall be deposited in the construction tax and property conveyance tax 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.

(Prior code § 2700.321.)

Exceptions & meaning →

4.80.320 - Expenditures.

Moneys in the construction tax and property conveyance tax fund shall be expended for the purposes set forth in Chapters 4.54 and 4.58 of the San José Municipal Code.

(Prior code § 2700.322.)

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