Earlier editions: 2026-09
San Jose Municipal Code Title 4 Revenue, Finance and Business Taxes
San Jose Municipal Code · 2026-10 edition · updated 2026-10-04 · San Jose
Sections in this part
- Chapter 4.01 — ACCEPTANCE OF DONATIONS OF PERSONAL PROPERTY
- Chapter 4.04 — CONTRACT AUTHORITY
- Chapter 4.08 — NONDISCRIMINATION REQUIREMENTS FOR CONTRACTS
- Part 1 — PURPOSE
- Part 2 — DEFINITIONS
- Part 3 — DEBARMENT
- Part 4 — NOTICE
- Part 5 — INFORMAL MEETING WITH DEBARRING OFFICIAL
- Part 6 — ADMINISTRATIVE HEARING
- Part 7 — SCOPE OF DEBARMENT
- Part 8 — MISCELLANEOUS
- Part 1 — DEFINITIONS
- Part 2 — SCOPE AND AUTHORITY
- Part 3 — PROCUREMENT PROCEDURES
- Part 4 — AWARD OF CONTRACTS
- Part 5 — PROTEST PROCEDURES
- Part 6 — GENERAL PROVISIONS
- Part 1 — GENERAL PROCEDURES
- 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
- Part 1 — DEFINITIONS
- Part 2 — VOTE REQUIREMENT FOR APPROVAL OF A LEASE FINANCING
- Chapter 4.36 — AIRPORT IMPROVEMENT REVENUE FINANCING
- Part 1 — GENERAL PROVISIONS
- Part 2 — DEFINITIONS
- Part 3 — BOND ISSUANCE
- Part 4 — CONSTRUCTION
- 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
- Part 1 — STATUTORY PROVISIONS
- Part 2 — LOCAL TAX PROVISIONS
- Part 1 — TITLE AND DEFINITIONS
- Part 2 — IMPOSITION OF TAX
- Part 3 — COLLECTION OF TAX
- Part 4 — MISCELLANEOUS
- Chapter 4.54 — CONSTRUCTION TAX
- Part 1 — PURPOSE AND DEPOSIT OF PROCEEDS
- Part 2 — DEFINITIONS
- 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
- 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
- Part 1 — TITLE AND PURPOSE
- Part 2 — DEFINITIONS
- 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 CITY
- Part 1 — PURPOSE AND DEFINITIONS
- 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
- Part 1 — DEFINITIONS
- Part 2 — TAX IMPOSED
- Part 3 — EXEMPTIONS FROM TAX
- Part 4 — REPORTING REQUIREMENTS
- Part 1 — TITLE AND PURPOSE
- Part 2 — DEFINITIONS
- 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 — AUTHORITY AND APPLICATION
- Part 2 — DEFINITIONS
- Part 3 — PRESENTATION AND PROCESSING OF TAX REFUND CLAIMS
- Chapter 4.84 — INSURANCE REQUIREMENTS FOR USE OR OCCUPANCY OF CITY-OWNED REAL PROPERTY
- Chapter 4.86 — USE TAX INCENTIVE PROGRAM
- Part 1 — PURPOSE AND GENERAL PROVISIONS
- 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
Cite as: San Jose Municipal Code Title 4 · Text as of 2026-10-04
Footnotes:
--- (1) ---
Charter reference— For Charter provisions on fiscal administration generally, see Charter, Art. XII.
Chapter 4.06 — RESERVED¶
Footnotes:
--- (3) ---
Editor's note— Ord. 27980, § 8, adopted March 13, 2007, repealed Ch. 4.06, §§ 4.06.010 - 4.06.050, which pertained to contracting preferences for local and small businesses. See also the Code Comparative Table.
Chapter 4.10 — CONTRACTOR DEBARMENT¶
Footnotes:
--- (4) ---
Editor's note— Ord. 30733, adopted March 22, 2022, amended Ch. 4.10, Parts 1 - 5, in effect replacing said chapter with Parts 1 - 8, as set out herein. Formerly, Ch. 4.10 pertained to the debarment of contractors from city contracts and derived from Ords. 25739 and 25780.
Chapter 4.12 — PROCUREMENTS OF GOODS AND SERVICES¶
Footnotes:
--- (5) ---
State Law reference— For statutory provisions requiring local agencies to adopt policies and procedures governing purchases of supplies and equipment, see Gov. Code § 54202; for Charter provisions on bid requirements for the purchase of supplies and equipment, see Charter § 1217.
Chapter 4.13 — RESERVED¶
Footnotes:
--- (6) ---
Editor's note— Ord. 27980, § 10, adopted March 13, 2007, repealed Ch. 4.13, in its entirety, which pertained to contracts for general services. See also the Code Comparative Table.
Chapter 4.16 — UNCLAIMED AND SURPLUS PERSONAL PROPERTY¶
Chapter 4.34 — LEASE FINANCINGS¶
Chapter 4.38 — AIRPORT REVENUE BOND LAW¶
Footnotes:
--- (11) ---
Charter reference— For Charter provisions on revenue bonds for airport facilities, see Charter § 1220; for the Revenue Bond Law of 1941, see Gov. Code § 54300 et seq.
Chapter 4.40 — PROCEDURES FOR SECURING CREDIT FACILITIES FOR SAN JOSÉ CLEAN ENERGY…¶
Chapter 4.50 — CIGARETTE TAX¶
Footnotes:
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Cross reference— For the state cigarette tax law, see Rev. and Tax. Code § 30001 et seq.
Chapter 4.52 — TELEPHONE LINE TAX¶
Chapter 4.55 — USE OF CONSTRUCTION TAX AND REAL PROPERTY CONVEYANCE TAX REVENUES¶
Chapter 4.66 — CANNABIS BUSINESS TAX¶
Footnotes:
--- (15) ---
Editor's note— Ord. 30273, § 1, adopted June 4, 2019, amended the title of ch. 4.66 from "Marijuana Business Tax" to "Cannabis Business Tax," as set out herein.
Chapter 4.70 — TELECOMMUNICATIONS USERS TAX¶
Chapter 4.76 — BUSINESS TAX¶
Footnotes:
--- (17) ---
Editor's note— Measure G (Ord. 2016.2), approved on Dec. 13, 2016 by a majority vote of the electorate, effective July 1, 2017, amended Ch. 4.76 in its entirety to read as herein set out. The former Ch. 4.76 pertained to business license taxes, and derived from Ords. 19306, 19672, 19799, 21275, 21518, 21734, 22267, 22534, 22612, 22702, 22772, 23152, 23674, 23985, 24038, 24133, 24211, 24402, 24753, 25182, 25473, 25645, 25714, 26035, 26059, 27157, 27787, 27790, 28431, 28599 and 29220. See the Code Comparative Table for a detailed analysis.
State Law reference— For statutory provisions authorizing cities to license businesses for purpose of revenue and regulations, see Gov. Code § 37101.
Chapter 4.78 — DISPOSAL FACILITY TAX¶
Chapter 4.79 — SAN JOSÉ LIBRARY AND READING PROTECTION ORDINANCE (LIBRARY PARCEL TAX)¶
Chapter 4.82 — TAX REFUND CLAIMS PROCEDURES¶
Chapter 4.88 — URBAN AGRICULTURE INCENTIVE ZONE¶
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