PURPOSE AND DEPOSIT OF PROCEEDS

SJ-MC tit. 4, ch. 4.55, pt. 1

in effect

San José Municipal Code § 4.55.010 Purpose.

4.55.010 - Purpose. Notwithstanding the provisions of Sections 4.54.090, 4.54.100, 4.58.230 and 4.58.235, the provisions of this chapter shall govern the expenditure of the taxes collected pursuant to Chapter 4.54, the San José Construction Tax Ordinance and pursuant to Chapter 4.58, the San José Real Property Conveyance Tax Ordinance. (Ord. 27689.)

San José Municipal Code § 4.55.020 Deposit of proceeds.

4.55.020 - Deposit of proceeds. A. All taxes collected under Chapters 4.54 and 4.58 of this Code shall be placed in the "construction tax and property conveyance tax fund" established by Section 4.80.300. B. The director of finance shall establish and keep such accounts as may be necessary to account for said taxes. (Ord. 27689.)

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_CH4.55USCOTAREPRCOTARE_PT1PUDEPRFetched: 11/1/2026