Tax payment.
San José Municipal Code § 4.52.310
in effect4.52.310 - Tax payment.
A. Tax revenues remitted to service suppliers by telephone subscribers shall be held for the city, and service suppliers shall remit the tax revenues collected to the director on a monthly basis on or before the 25th day of the month following the month in which they were collected.
B. In the event a telephone subscriber makes partial payment of the tax imposed by this Chapter 4.52, which has accrued for the billing period, absent express written direction by the telephone subscriber identifying those charges in dispute, such partial payment shall be applied to satisfy, in order: (1) charges due and owing to the service supplier for services and products; (2) applicable federal, state, and local sales and use taxes; (3) authorized pass through expenses, costs and other charges for which the service supplier may be directly liable for payment to federal and state governments including, but not limited to, Universal Service Tax (USF) charges; and (4) charges for which service suppliers are acting as mere conduits for collection and remittance including the City of San José tax imposed by this Chapter 4.52.
(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_4.52.310TAPAFetched: 11/1/2026