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Refunds - Credits.

San José Municipal Code § 4.66.320
in effect
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4.66.320 - Refunds - Credits. A. No refund shall be made of any tax collected pursuant to this chapter, except as provided in Section 4.66.330. B. No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution or other termination of a business. C. Any person entitled to a refund of taxes paid pursuant to this chapter may elect in writing to have such refund applied as a credit against such person's business taxes for the next calendar month. (Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)
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_CH4.66CABUTA_PT2GETAPR_4.66.320REREFetched: 11/1/2026

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4.66.320 | Corpus