Amendment or repeal.
San José Municipal Code § 4.59.420
in effect4.59.420 - Amendment or repeal.
This Chapter may be amended or repealed by the City Council without a vote of the people. However, as required by Chapter XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this Chapter. The people of the City of San José affirm that the following actions shall not constitute an increase of the rate of a tax:
A. The restoration of the rate of the tax to a rate that is no higher than that set by this Chapter, if the City Council has acted to reduce the rate of the tax or to suspend the tax for a period of time;
B. An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this Chapter;
C. The establishment of a class of person that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this Chapter);
D. An action, including an amendment to this Chapter to clarify the provisions related to the CPI Index and adjustments to the Exemption Threshold;
E. Increasing the Exemption Threshold of the tax as set forth in Section 4.59.100 to an amount greater than $1,999,999.99 and then reducing the increased amount of the Exemption Threshold provided that the amount of the Exemption Threshold, as revised, shall not be lower than $1,999,999.99 or the Exemption Threshold as adjusted by the CPI Index, whichever is greater; or
F. The collection of the tax imposed by this Chapter, even if the City had, for some period of time, failed to collect the tax.
(Res. 79325.)
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_CH4.59REPRTRTA_4.59.420AMREFetched: 11/1/2026