Business tax certificate not transferable - Amended business tax certificate for changed location - Change of business name.
San José Municipal Code § 4.76.300
in effect4.76.300 - Business tax certificate not transferable - Amended business tax certificate for changed location - Change of business name.
A. Business tax certificates issued pursuant to this chapter are not transferable or assignable to any other person, nor shall any tax paid by any person under the provisions of this chapter be applied in whole or in part to the payment of any tax due or to become due from any other person.
B. Every person issued a business tax certificate shall apply to the director for the issuance of an amended business tax certificate prior to changing the location of the principal place of business, business name, or business mailing address specified in the business tax certificate. Issuance of an amended business tax certificate shall be subject to the payment of the application fee specified in the schedule of fees and charges established by resolution of the city council.
C. It shall be unlawful for any person to sell, give or otherwise transfer to another person, or allow any other person to use or display, damage or remove, or to possess, except as authorized by this chapter, any business tax certificate issued to another person.
D. The transfer of the stock or assets of any business which results in a change in the control of the business shall constitute a change of ownership.
(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_4.76.300BUTACENOTRMEBUTACECHLOHABUNAFetched: 11/1/2026