GENERAL FUND TRANSIENT OCCUPANCY TAX ON GOVERNMENT EMPLOYEES OF THE CITY

SJ-MC tit. 4, ch. 4.75

in effect

San José Municipal Code § 4.75.010 Purpose.

4.75.010 - Purpose. A. This chapter shall be known as the "General Fund Transient Occupancy Tax Ordinance on Government Employees of the City of San José." B. The tax imposed under this chapter is solely for the purpose of raising revenue for municipal purposes and is not intended for regulation. (Ord. 24520.)

San José Municipal Code § 4.75.020 Deposit of revenues in general fund.

4.75.020 - Deposit of revenues in general fund. All of the taxes, penalties and interest collected under this chapter shall be deposited in the general fund of the city. (Ord. 24520.)

San José Municipal Code § 4.75.030 Definitions.

4.75.030 - Definitions. For purposes of this chapter, the words set forth in this chapter shall have the same meaning set forth in Section 4.74.030 of Chapter 4.74. (Ord. 24520.)

San José Municipal Code § 4.75.040 Imposition and payment of tax by federal and state government employees when on official business.

4.75.040 - Imposition and payment of tax by federal and state government employees when on official business. A. Each transient who is a federal or state government employee on official business is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator for the privilege of occupancy in any hotel. B. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. C. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient ceasing occupancy in the hotel. D. If for any reason the tax due is not paid to the operator of the hotel, the director of finance may require that such tax shall be paid directly to the director of finance. (Ord. 24520.)

San José Municipal Code § 4.75.050 Reporting, collection, delinquent remittances, refund and actions to collect.

4.75.050 - Reporting, collection, delinquent remittances, refund and actions to collect. Except for the provisions of Section 4.75.040 regarding exemptions, the provisions of Chapter 4.75 shall apply with respect to reporting, collection, delinquent remittances, refund and actions by the city to collect the tax imposed by this chapter. (Ord. 24520.)

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_CH4.75GEFUTROCTAGOEMCIFetched: 11/1/2026