Failure to collect and report tax; determination of tax by director.
San José Municipal Code § 4.52.370
in effect4.52.370 - Failure to collect and report tax; determination of tax by director.
A. If any service supplier willfully refuses to make, within the time provided in this chapter, any report and remittance of taxes collected from telephone subscribers or any portion thereof required by this chapter, the director may inspect, audit, and copy records relevant and material to the service supplier's willful failure during the service supplier's regular business hours, upon written request and not less than five (5) business days notice.
B. As soon as the director is able to procure facts and information upon which to base the assessment of any tax imposed by this chapter, collected by any service supplier who has willfully refused to make such report and remittance, the director shall proceed to determine and assess against such service supplier the tax, interest and penalties provided by this chapter. In cases where such determination is made, the director shall give a notice of the amount so assessed by personally serving the notice, or by depositing it in the United States mail, postage prepaid, addressed to the service supplier to its registered agent for service of process in the State of California.
C. The service supplier may, within ten (10) days after the serving or mailing of such notice, make application in writing to the director for a hearing on the amount assessed. If application by the service supplier for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the director, shall become final and conclusive and immediately be due and payable. If such application is made, the director shall give not less than five (5) days written notice in the manner prescribed herein to the service supplier to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At the hearing, the service supplier may appear and offer evidence and/or legal authority as to why the specified tax, interest, and penalties should not be so fixed.
D. After such hearing, the director shall determine the proper tax to be remitted and shall thereafter give written notice to the service supplier in the manner prescribed herein of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable within fifteen (15) days.
(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)
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_CH4.52TELITA_PT3COTA_4.52.370FACORETADETADIFetched: 11/1/2026