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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 4 Allocation of C&c Revenues

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

Cite as: San Jose Municipal Code Part 4 · Text as of 2026-10-04

4.55.400 - Allocation of C&C revenues - General.

C&C revenues shall be allocated among the purposes specified in Section 4.55.300 B. as set forth in this part without regard to district of origin.

(Ord. 27689.)

Exceptions & meaning →

4.55.410 - Allocation of C&C revenues for parks improvements and general improvements.

A. At least sixty-four percent (64%) of C&C revenues collected in any fiscal year, shall be allocated for parks improvements. The C&C revenues allocated for park improvements shall be referred to as the parks allocation.

B. Not more than thirty-six percent (36%) of the C&C revenues collected in any fiscal year may be allocated for general improvements. The C&C revenues allocated for general improvements shall be referred to as the general allocation.

(Ord. 27689.)

Exceptions & meaning →

4.55.420 - Distribution of parks allocation.

A. Each fiscal year, the parks allocation shall be deposited in the central fund and then shall be distributed according to the methodology set forth in this section.

B. The city council may appropriate up to fifteen percent (15%) of the parks allocation in the central fund to the general fund for parks maintenance costs or to a reserve account within the general fund established for parks maintenance costs.

C. Following the appropriation, if any, described in Subsection B, above, the city council may appropriate funds for fixed costs within the central fund or to the general fund. The amount appropriated for such fixed costs shall be subject to the annual determination of the city council.

D. The city council may appropriate up to and including, but not more than, thirty-four percent (34%) of the parks allocation remaining after the appropriations, if any, described in Subsections B. and C., above, for park improvements located in any part of the city, for natural open space area intended to be left in a natural state, or for San José Family Camp located in Tuolumne County, California.

E. The city council shall appropriate the parks allocation remaining after the appropriations, if any, described in Subsections B. and C., above, and the appropriation described in Subsection D. above, as follows:

  1. Twenty percent (20%) of such funds shall be equally appropriated to each district to meet the district's special needs.

  2. Eighty percent (80%) of such funds is to be appropriated to the districts, with the amount appropriated to each district as determined by the city council taking into consideration the following: neighborhood and community serving undeveloped park acres per population of one thousand; neighborhood and community serving developed park acres per population of one thousand; neighborhood and community serving developed park acres in good condition per population of one thousand; and square feet of neighborhood and community serving center space per population of one thousand.

F. Commencing on July 1, 1996, the city council may appropriate up to five percent (5%) of the amount appropriated to each district pursuant to Subsection E., above, for the purpose of parks maintenance costs for the park improvements located in the particular district.

(Ord. 27689.)

Exceptions & meaning →

4.55.430 - Distribution of general allocation.

A. Each fiscal year, the general allocation is to be appropriated for each category of general improvements as determined by the city council.

B. Of the amount of the general allocation allocated for the improvements listed in Section 4.55.300.B.4., the city council may appropriate up to fifteen percent (15%) of such allocation to the general fund for parks maintenance costs.

(Ord. 27689.)

Exceptions & meaning →

4.55.440 - Operating maintenance costs - General improvements.

A. Subject to the limitations set forth in this section, for each category of general improvements, not more than ten percent (10%) of the amount appropriated for such category of general improvements shall be expended for purposes of operating maintenance costs of the improvements included in such category. Expenditures of C&C revenues for operating maintenance costs of a particular general improvement are limited to a period of not more than five (5) years.

B. For purposes of this section, operating maintenance costs shall be limited to salary and nonpersonnel expenses including equipment costs associated with building and grounds maintenance necessary to preserve the value of the physical plant. Only those general improvements which were acquired or constructed with C&C revenues are eligible for the expenditure of C&C revenues for operating maintenance costs.

(Ord. 27689.)

Exceptions & meaning →

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