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Imposition of tax.

San José Municipal Code § 4.64.040
in effect
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4.64.040 - Imposition of tax. An excise tax, at the rates thereinafter set forth in this chapter, is hereby imposed, in addition to that imposed by Chapter 4.54 of this Code, upon every person who constructs, or causes to be constructed, any one-family dwelling, dwelling unit or units, or any mobilehome lot in the city, in which said person has an equity or title or other interest either as owner, lessee or otherwise. (Prior code § 16102.)
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_CH4.64RECOTA_4.64.040IMTAFetched: 11/1/2026

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