Disposition and expenditure of funds.
San José Municipal Code § 4.46.090
in effect4.46.090 - Disposition and expenditure of funds.
A. All of the taxes collected under this chapter shall be expended for the acquisition of lands and interests in land for, and the construction, reconstruction, replacement, widening, modification and alteration (but not maintenance and repair) of existing and proposed city streets shown as arterials and major collectors on the Land Use/Transportation Diagram of the General Plan 1975, San José, California, dated December, 1975, as the same may be amended from time to time, including, but not by way of limitation, separation structures, bridges and culverts for such streets, and traffic-control and lighting systems therefor. As used above in this section, "maintenance and repair" means work done on existing streets to make the same useable and safe but which does not increase their capacity either as to volume of vehicular traffic or vehicular load above that for which they were theretofore designed.
B. All taxes collected under this chapter shall be placed in the "building and structure construction tax fund" which is hereby established, and shall be used for the purposes and in the manner set forth in this section. The director of finance shall establish and keep such accounts as may be necessary to account for said taxes.
(Prior code § 16207.)
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_4.46.090DIEXFUFetched: 11/1/2026