Use of tax revenue - Deposit in special fund.
San José Municipal Code § 4.72.060
in effect4.72.060 - Use of tax revenue - Deposit in special fund.
A. All of the taxes collected under this chapter shall, subject to the provisions hereinafter set forth, be expended for the following:
1. Funding of a convention and visitors bureau for the City of San José, including a rental subsidy of city facilities for convention purposes.
2. Funding of the cultural grant program and fine arts division programs, including:
a. Funding of cultural grants, including the San José Symphony and the San José Museum of Art, and a rental subsidy for cultural use of city facilities; and
b. Funding the expenses of the fine arts division of the convention and cultural department, including but not limited to personal, nonpersonal, and equipment expenses, fringe benefits, and overhead.
3. Funding of the city's operating subsidy to the convention and cultural facilities of the City of San José.
B. The amount of moneys currently allocated to activities described in subparagraphs Al and 2 shall serve as the base year funding for purposes of calculating the amounts set forth in this paragraph. In subsequent fiscal years, beginning in 1981-82, the amount of tax receipts used to fund the activities described in subparagraphs Al and 2 herein, shall be the base-year funding plus fifty percent of the dollar increase in tax receipts over the base-year tax receipts, with a limit of twelve percent per annum increase over the funding of any previous year. Available funds shall be apportioned between the activities described in subparagraphs Al and 2 according to the annual decision of the city council. The remaining fifty percent plus any additional amount above the twelve percent limitation shall be used for the funding of the activity described in subparagraph A3. In the event of a decrease of revenues, the decrease will be apportioned on the same 50-50 basis, fifty percent to the activities described in subparagraphs Al and 2 in a proportion to be decided by the city council, and fifty percent to be the activities described in subparagraph A3. In the event of a decrease of revenues, the decrease will be apportioned on the same 50-50 basis, fifty percent to the activities described in subparagraphs Al and 2 in a proportion to be decided by the city council, and fifty percent to be the activities described in subparagraph A3.
C. All the taxes collected under this chapter shall be placed in the transient occupancy tax special fund established by Part 34 of Chapter 4.80 of the San José Municipal Code, and 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.
(Ords. 20553, 21015.)
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_4.72.060USTAREEPSPFUFetched: 11/1/2026