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Exemptions - Teachers - Conditions.

San José Municipal Code § 4.76.730
in effect
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4.76.730 - Exemptions - Teachers - Conditions. The provisions of this chapter shall not require the payment of a tax for the teaching of musical, artistic or educational subjects when the following conditions exist: A. The teaching is done at the residence of the teacher or at the residence of the pupil; and B. The teacher employs no assistants, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching. (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_PT5EX_4.76.730EXEAONFetched: 11/1/2026

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