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Earlier editions: 2026-09

Title 14 — PUBLIC WORKS AND IMPROVEMENTS›Chapter 14.32 — CONVENTION CENTER FACILITIES DISTRICT FINANCING PROCEDURE

San Jose Municipal Code Part 5 Collection of the Special Tax

San Jose Municipal Code · 2026-10 edition · updated 2026-10-04 · San Jose

Cite as: San Jose Municipal Code Part 5 · Text as of 2026-10-04

14.32.500 - Special tax due with transient occupancy tax.

All special taxes imposed pursuant to this chapter shall be due and remitted with the operator's payment of the transient occupancy tax as set forth in Section 4.72.080 of Chapter 4.72 of this Code. In the event that the property owner is not the operator, the property owner shall cause the operator to remit the special taxes imposed pursuant to this chapter with the operator's payment of the transient occupancy tax.

(Ord. 28387.)

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San Jose Municipal Code

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