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Chapter title and purpose.

San José Municipal Code § 4.72.010
in effect
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4.72.010 - Chapter title and purpose. A. This chapter shall be known as the "Transient Occupancy Tax Ordinance of the City of San José." B. The tax imposed under this chapter is solely for the purpose of raising revenue. This chapter is not enacted for regulatory purposes. (Prior code § 13000; Ord. 20553.)
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_CH4.72TROCTA_4.72.010CHTIPUFetched: 11/1/2026

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