Additional exemption - Construction in the enterprise zone.
San José Municipal Code § 4.64.034
in effect4.64.034 - Additional exemption - Construction in the enterprise zone.
A. The collection of the tax imposed under this chapter, to the extent not already suspended, shall be suspended and shall not be collected with respect to the construction of any dwelling units within that area designated as the "Expanded Enterprise Zone Target Areas" on that certain map entitled "Expanded Enterprise Zone Target Areas," on file with the clerk of the City of San José, which map is incorporated herein by reference. This section shall be effective until April 1, 2001. This exemption shall not apply to residential buildings or structures of four dwelling units or less.
B. The suspension of the collection of taxes, as hereinabove provided, shall not apply to any parcel of land or structure within said enterprise zone in which a member of the San José council, serving in that capacity, has a financial interest on June 22, 1993.
(Ords. 22443, 24148, 24417.)
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_CH4.64RECOTA_4.64.034ADEXONENZOFetched: 11/1/2026