Refunds and procedures.
San José Municipal Code § 4.76.340
in effect4.76.340 - Refunds and procedures.
A. Whenever the amount of any business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the director, and the provisions of Chapter 4.82 are satisfied.
B. The director or the director's authorized agent shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant therefor refuses to allow such examination of claimant's books and business records after request by the director to do so.
C. In the event that the business tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain the amount set forth in the schedule of fees and charges established by resolution of the city council from the amount to be refunded to cover processing expenses.
D. The director shall initiate a refund of any business tax which has been overpaid or erroneously collected whenever the overpayment or erroneous collection is uncovered by a city audit of business tax receipts. In the event that the business tax was erroneously paid and the error is attributable to the city, the entire amount of the tax erroneously paid shall be refunded to the claimant. If the error is attributable to the claimant, the city shall retain the amount set forth in Subsection C., above from the amount to be refunded to cover processing expenses.
E. Under any of the following circumstances, no refund shall be made pursuant to this section unless and until the claimant surrenders to the director the business tax certificate evidencing payment of the tax for which refund is sought:
1. Where the tax was paid for a new business but the new business did not become operational within sixty days of the payment of the tax.
2. Where the tax was paid to renew a business tax certificate for a business not in existence at the time the tax was paid.
3. Where a business tax certificate was issued for a business for which another business tax certificate had been issued for the same time period.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)
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_CH4.76BUTA_PT2GETAPR_4.76.340REPRFetched: 11/1/2026