Earlier editions: 2026-09
Title 4 — REVENUE, FINANCE AND BUSINESS TAXES›Chapter 4.70 — TELECOMMUNICATIONS USERS TAX
San Jose Municipal Code Part 1 Title and Purpose
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
4.70.010 - Ordinance title.¶
This chapter shall be known as the "telecommunications users tax" of the City of San José.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.020 - Purpose of tax and deposit of revenues in the general fund.¶
A. The purpose of the tax imposed under this Chapter 4.70 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 4.70 shall be deposited in the general fund of the city.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
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