Suspension - Special incentive industrial use tenant improvements.
San José Municipal Code § 4.46.039.8
in effect4.46.039.8 - Suspension - Special incentive industrial use tenant improvements.
A. The collection of the tax imposed under this chapter, to the extent not already suspended, shall be suspended and the tax shall not be collected with respect to the construction or installation of any special incentive industrial use tenant improvements.
B. For purposes of this section "special incentive industrial use tenant improvements" means the interior improvements created for the purpose of industrial or research and development uses located in a vacant building or vacant portion of a vacant building.
C. For purposes of this section "building" means a building for which a building permit was issued prior to April 1, 2002.
D. For purposes of this section "vacant" means that portion of a building which is unoccupied at the time that the application for the permit for the improvements is made.
E. This section shall be effective until April 30, 2008.
(Ords. 26614, 27008, 27437, 27894.)
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_CH4.46BUSTCOTA_4.46.039.8SUPEININUSTEIMFetched: 11/1/2026