Refunds.
San José Municipal Code § 4.52.380
in effect4.52.380 - Refunds.
A. The director shall refund to the telephone subscriber any taxes collected by the service supplier in excess of the annual limit described in Section 4.52.210 C. In order to be eligible for the refund, the telephone subscriber must provide a written request for the refund along with proof of payment by the subscriber. Service suppliers are not authorized to provide refunds of any tax imposed by this chapter.
B. Any refund of taxes imposed by or collected pursuant to this Chapter 4.52 shall be subject to provisions of Chapter 4.82 of Title 4 of this Code.
(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)
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_CH4.52TELITA_PT3COTA_4.52.380REFetched: 11/1/2026