Imposition of tax.
San José Municipal Code § 4.54.040
in effect4.54.040 - Imposition of tax.
An excise tax at the rates hereinafter set forth in this chapter is hereby imposed upon every person who constructs, or causes to be constructed, any building, or portion thereof, or any mobilehome lot in the city in which said person has an equity or title or other interest either as owner, lessee or otherwise.
(Prior code § 16002.)
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_CH4.54COTA_4.54.040IMTAFetched: 11/1/2026
