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
Cite as: San Jose Municipal Code Title 4 · Text as of 2026-10-04
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Charter reference— For Charter provisions on fiscal administration generally, see Charter, Art. XII.
Chapter 4.06 — RESERVED¶
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Editor's note— Ord. 27980, § 8, adopted March 13, 2007, repealed Ch. 4.06, §§ 4.06.010 - 4.06.050, which pertained to contracting preferences for local and small businesses.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¶
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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¶
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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¶
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Editor's note— Ord. 27980, § 10, adopted March 13, 2007, repealed Ch. 4.13, in its entirety, which pertained to contracts for general services.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¶
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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¶
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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¶
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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¶
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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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