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Chapter title and purpose.

San José Municipal Code § 4.59.010
in effect
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4.59.010 - Chapter title and purpose. A. This Chapter 4.59 may be cited as the "San José Real Property Transfer Tax Ordinance." B. The tax imposed under this Chapter is solely for the purpose of raising revenue. This Chapter is not enacted for regulatory purposes. C. The tax imposed under this Chapter is a general tax and is in addition to the special tax imposed by Chapter 4.58 of the San José Municipal Code, referred to as the "San José Real Property Conveyance Tax." The revenues from this general tax shall be deposited into the City's general fund and may be used for any City purpose. (Res. 79325.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.59REPRTRTA_4.59.010CHTIPUFetched: 11/1/2026

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4.59.010 | Corpus