Earlier editions: 2026-09
Title 4 — REVENUE, FINANCE AND BUSINESS TAXES›Chapter 4.55 — USE OF CONSTRUCTION TAX AND REAL PROPERTY CONVEYANCE TAX REVENUES
San Jose Municipal Code Part 1 Purpose and Deposit of Proceeds
San Jose Municipal Code · 2026-10 edition · updated 2026-10-04 · San Jose
Cite as: San Jose Municipal Code Part 1 · Text as of 2026-10-04
4.55.010 - Purpose.¶
Notwithstanding the provisions of Sections 4.54.090, 4.54.100, 4.58.230 and 4.58.235, the provisions of this chapter shall govern the expenditure of the taxes collected pursuant to Chapter 4.54, the San José Construction Tax Ordinance and pursuant to Chapter 4.58, the San José Real Property Conveyance Tax Ordinance.
(Ord. 27689.)
4.55.020 - Deposit of proceeds.¶
A. All taxes collected under Chapters 4.54 and 4.58 of this Code shall be placed in the "construction tax and property conveyance tax fund" established by Section 4.80.300.
B. The director of finance shall establish and keep such accounts as may be necessary to account for said taxes.
(Ord. 27689.)
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