For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.

TAXES ON BASIS OTHER THAN AVERAGE NUMBER OF EMPLOYEES

SJ-MC tit. 4, ch. 4.76, pt. 4
in effect

San José Municipal Code § 4.76.400 Rental or lease of residential and nonresidential real estate and mobilehome parks.

San José Municipal Code § 4.76.410 Rental or lease of residential real estate - Defined.

San José Municipal Code § 4.76.420 Rental or lease of nonresidential real estate - Defined.

San José Municipal Code § 4.76.430 Rental or lease of mobilehome parks - Defined.

San José Municipal Code § 4.76.440 Business taxes - Amount - Effective dates.

San José Municipal Code § 4.76.450 CPI adjustments.

San José Municipal Code § 4.76.460 Rental or lease of real property to exempt organizations, businesses or entities.

San José Municipal Code § 4.76.470 Real property - Description requirements.

San José Municipal Code § 4.76.480 Water companies.

San José Municipal Code § 4.76.485 CPI adjustments.

San José Municipal Code § 4.76.490 Solid waste disposal facilities.

San José Municipal Code § 4.76.495 Suspension of business tax on solid waste disposal facilities.

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_PT4TABAOTAVNUEMFetched: 11/1/2026