Records.
San José Municipal Code § 4.52.350
in effect4.52.350 - Records.
A. Every service supplier required to collect and remit to the director any tax imposed by this chapter, shall keep and preserve for a period of three (3) years from the due date of remittance, all records as may be necessary to determine the amount of any tax such service supplier may have collected or been required to remit.
B. All such records shall be made available for inspection, audit or copying by the city's authorized representatives at any time during regular business hours upon written request by such representatives.
(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_4.52.350REFetched: 11/1/2026