Conviction for chapter violation - Taxes not waived.
San José Municipal Code § 4.76.890
in effect4.76.890 - Conviction for chapter violation - Taxes not waived.
The conviction and punishment of any person for failure to pay the required business tax shall not excuse or exempt such person from any civil action for the business tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.
(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_PT6ADEN_4.76.890COCHVIAXNOWAFetched: 11/1/2026
