Partial suspension - Tenant improvement and equipment installations.
San José Municipal Code § 4.46.039.10
in effect4.46.039.10 - Partial suspension - Tenant improvement and equipment installations.
A. The collection of the tax imposed under this chapter to the extent not already suspended shall, with respect to construction of tenant improvement and equipment installations, be reduced to the same rate as charged to structures used for industrial purposes under Section 4.46.050A.3 of this Code.
B. Tenant improvement and equipment installations means:
1. Tenant improvements to office, research and development uses, as defined in Section 20.200.818 of this Code;
2. Tenant improvements to data centers uses, as defined in Section 20.200.265 of this Code;
3. Installation of solar photovoltaic systems, as defined in Section 20.200.1165 of this Code.
C. This section shall be effective retroactively from April 1, 2017 until March 31, 2019.
(Ords. 29032, 29374, 29897.)
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_CH4.46BUSTCOTA_4.46.039.10PASUENIMEQINFetched: 11/1/2026