Liability for tax.

San José Municipal Code § 4.52.320

in effect

4.52.320 - Liability for tax. A. Any tax imposed on a telephone subscriber under the provisions of this chapter shall be deemed a debt owed by the telephone subscriber to the city until it has been paid to the city, except that payment to a service supplier is sufficient to relieve the subscriber from further liability for the tax. B. Any tax collected under the provisions of this chapter shall be deemed a debt owed to the City of San José by the person required to bill and remit such tax. C. With the exception of the requirement to bill telephone subscribers for the tax and to pursue the normal course of collection efforts for deficiencies in payment by telephone subscribers, nothing in this chapter shall impose any duty on a service supplier to enforce the collection of the tax hereinabove imposed. However, whenever a service supplier remits to the city funds collected as a tax imposed pursuant to this Chapter 4.52, the service supplier shall also provide the city with the name and address of any telephone subscriber who has not paid the tax for two (2) or more billing periods and shall state the amount of such tax remaining unpaid. A service supplier in compliance with this subsection shall, following the provision of its report, be relieved of any further duty under this chapter for billing and attempts to collect uncollected taxes from the telephone subscribers identified in the report identified in this subsection for the stated periods. The director may, at his or her discretion, then assume the responsibility to collect the taxes due for the stated periods, in which case, the director shall notify the telephone subscriber that the director has assumed the responsibility to collect the taxes due for the stated periods and may demand payment from the telephone subscriber of such taxes. D. A service supplier shall be obligated to bill and remit taxes collected consistent with the provisions of Sections 4.52.300 and 4.52.310. In the event a service supplier willfully refuses to bill or to remit those taxes collected in due course, the Service supplier shall be liable to the city in the amount of taxes that were to be collected, as determined by the director pursuant to Section 4.52.370. E. Any person owing money to the city, under the provisions of this chapter, shall be liable in any action brought in the name of the city for the recovery of such amount. (Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

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_CH4.52TELITA_PT3COTA_4.52.320LITAFetched: 11/1/2026