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COLLECTION OF THE SPECIAL TAX

SJ-MC tit. 14, ch. 14.32, pt. 5
in effect

San José Municipal Code § 14.32.500 Special tax due with transient occupancy tax.

14.32.500 - Special tax due with transient occupancy tax. All special taxes imposed pursuant to this chapter shall be due and remitted with the operator's payment of the transient occupancy tax as set forth in Section 4.72.080 of Chapter 4.72 of this Code. In the event that the property owner is not the operator, the property owner shall cause the operator to remit the special taxes imposed pursuant to this chapter with the operator's payment of the transient occupancy tax. (Ord. 28387.)
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=TIT14PUWOIM_CH14.32COCEFADIFIPR_PT5COSPTAFetched: 11/1/2026

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