Extension of payment date - City office closure.
San José Municipal Code § 4.76.270.5
in effect4.76.270.5 - Extension of payment date - City office closure.
A. In any year that the city offices are closed, by action of the city council, during the period of December 24 through January 1, the taxes imposed under this chapter shall be due as follows:
1. Business taxes which are paid on an annual basis, pursuant to Section 4.76.270.A., which would be due on the first day of the year, shall be deemed timely if payment is made on or before seven days after the due date.
2. Business taxes which are paid on a monthly basis, pursuant to Section 4.76.270.C., which would be due on December 31, shall be deemed timely if payment is made on or before seven days after the due date.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)
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_PT2GETAPR_4.76.270.5EXPADAFFCLFetched: 11/1/2026