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Tax deemed debt to city.

San José Municipal Code § 4.76.800
in effect
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4.76.800 - Tax deemed debt to city. The amount of any business tax, penalties and interest imposed by the provisions of this chapter shall be deemed a debt to the city and any person carrying on any business without first having procured a business tax certificate under this chapter from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business. (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_4.76.800TADEDECIFetched: 11/1/2026

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4.76.800 | Corpus