Payment of tax by permittee.
San José Municipal Code § 4.77.030
in effect4.77.030 - Payment of tax by permittee.
A. Each Permittee operating a cardroom shall pay an annual minimum tax of one hundred fifty dollars ($150.00) per year, plus an additional tax in the amount of eighteen dollars ($18.00) per Employee based on the Average Number of Employees, not to exceed a maximum of twenty-five thousand dollars ($25,000) (hereinafter the "base tax").
B. In addition to the base tax, commencing January 1, 2021, each Permittee operating a cardroom with total annual gross revenues in excess of ten thousand dollars ($10,000) shall pay a monthly tax in an amount equal to sixteen and one-half percent (16.5%) of total monthly gross revenues. The tax does not apply to total annual gross revenues equal to or less than ten thousand dollars ($10,000).
(Ords. 24037, 24142, 24519, Measure K (Ord. 2010.1), adopted by electorate, 6-8-10, 2020.1.)
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_CH4.77CATA_4.77.030PATAPEFetched: 11/1/2026