San Jose Municipal Code Part 4 Miscellaneous

A. The purpose of the tax imposed under this Chapter 4.52 is solely for the purpose of raising revenue for general municipal purposes and is not intended for regulation.

B. All taxes, penalties, and interest collected under this Chapter 4.52 shall be deposited in the general fund of the city.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

The director may adopt administrative rules and regulations consistent with provisions of this chapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative rules and regulations shall not impose a new tax; revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by California Government Code Section 53750(h)(2). The director shall hold a public hearing and allow public comment on any proposed rule or regulation prior to adoption thereof. The director shall provide not less than ten (10) days notice of such public hearing. A copy of such administrative rules and regulations shall be on file in the director's office. To the extent that the director determines that the tax imposed under this chapter shall not be collected in full for any period of time from any particular service supplier or telephone subscriber, that determination shall be considered an exercise of the director's discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Government Code Section 53750 or otherwise. The director is not authorized to amend the city's methodology for purposes of Government Code Section 53750 and the city does not waive or abrogate its ability to impose the telecommunications users tax in full as a result of promulgating administrative rulings or entering into agreements with service suppliers or telephone subscribers. Failure or refusal to comply with any rules and regulations promulgated by the director shall be deemed a violation of this chapter.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

Pursuant to Section 1215 of the City's Charter, as may be amended, the revenues from the tax imposed by this chapter shall be subject to the annual audit performed by the city's independent auditor of the city's municipal books, records, accounts and fiscal procedures and which is reported in the city's comprehensive annual financial report.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

This Chapter 4.52 shall become effective immediately upon the date that this ordinance is confirmed and approved by the voters of San José at the statewide general election on November 4, 2008.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

Chapter 4.52 of Title 4 of the San José Municipal Code may be repealed or amended by the city council without a vote of the people. However, as required by Chapter XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this Ordinance. The people of the City of San José affirm that any of the following actions shall not constitute an increase of the rate of a tax:

A. The restoration of the rate of the tax to a rate that is no higher than that set by this ordinance, if the city council has acted to reduce the rate of the tax; or

B. An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this ordinance; or

C. The establishment of a class of person that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this ordinance); or

D. The collection of the tax imposed by this ordinance, even if the city had, for some period of time, failed to collect the tax.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)