Exemptions - Business conducted at certain city facilities.
San José Municipal Code § 4.76.740
in effect4.76.740 - Exemptions - Business conducted at certain city facilities.
A. Any business that is conducted at the California Theatre, Center for the Performing Arts, San José Civic Auditorium, San José Convention Center, or other city owned convention or cultural facilities pursuant to authorization or permission (by contract, permit, or otherwise) by the city to use or occupy any of such facilities for the purpose of conducting such business therein shall, but only to the extent such business is conducted therein, be exempt from payment of any business tax on such business conducted therein. This exemption applies only to business conducted at such facilities, and to the extent that any business to which this exemption applies also involves or includes the conducting of business at locations in the city other than such facilities, the business conducted at such other locations shall remain subject to payment of the business tax imposed under this chapter. This exemption shall not apply to any business conducted at such facilities pursuant to a contract with the city having a term in excess of one year and providing for the conducting of such business at such facilities during the term of such contract.
B. The exemption provided for in this section shall not be deemed or construed to apply to construction, repair, custodial, or maintenance work done at such facilities. The provisions of Section 4.76.610 shall not apply with respect to the exemption provided for in this section.
(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_PT5EX_4.76.740EXUSCOCEFAFetched: 11/1/2026