Business taxes - Amount - Effective dates.
San José Municipal Code § 4.76.440
in effect4.76.440 - Business taxes - Amount - Effective dates.
A. Beginning on July 1, 2017, every person engaged in the business of renting or leasing residential real estate, nonresidential real estate, or mobilehome parks within the city shall annually pay to the director the following prescribed tax:
1. Businesses in categories classified in Section 4.76.410 (rental or lease of residential real estate): a minimum business tax of one hundred ninety-five dollars per year plus an additional per rental unit tax per year in the amounts set forth below over two rental units, not to exceed a maximum of one hundred fifty thousand dollars per year, subject to annual adjustments set forth in Section 4.76.450.
Number of Rental Units (Residential) | Tax per Rental Unit
1 - 2 | $ 0
3 - 35 | $10
36 - 100 | $15
101 - 500 | $20
501 + | $25
2. Businesses in categories classified in Section 4.76.420 (rental or lease of nonresidential real estate): a minimum business tax of one hundred ninety-five dollars per year plus an additional per rental unit tax per year in the amount of two and one-half cents per square foot, not to exceed one hundred fifty thousand dollars per year, subject to annual adjustments set forth in Section 4.76.450.
3. Businesses in categories classified in Section 4.76.430 (rental or lease of mobilehome parks): a minimum business tax of one hundred ninety-five dollars per year plus an additional per rental lot tax per year in the amount of ten dollars per rental lot over two lots, not to exceed a maximum of one hundred fifty thousand dollars per year, subject to annual adjustments set forth in Section 4.76.450.
Number of Lots (Mobilehome Parks) | Tax per Lot
1 - 2 | $ 0
3 or more | $10
(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_PT4TABAOTAVNUEM_4.76.440BUTAMOFFDAFetched: 11/1/2026