Exemptions.
San José Municipal Code § 4.72.030
in effect4.72.030 - Exemptions.
A. No tax shall be imposed upon:
1. Any federal or state officer or employee when on official business;
2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
B. No exemption shall be granted except upon a claim therefor made at the time rent is collected, and under penalty of perjury, upon a form prescribed by the director of finance.
(Prior code § 13003.)
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_CH4.72TROCTA_4.72.030EXFetched: 11/1/2026