Average number of employees - For new business - Defined - Computation.
San José Municipal Code § 4.76.040
in effect4.76.040 - Average number of employees - For new business - Defined - Computation.
A. The provisions of Section 4.76.030 to the contrary notwithstanding, in the case of a new business, "average number of employees," as used in this chapter, means the average number of employees employed in the city in the applicant's business in the period of time for which the business tax certificate is being issued, and shall be determined as follows: The applicant, if all or part of the tax imposed on the business is based on the average number of employees in such business, shall file with the director, with the application for a business tax certificate under the provisions of this chapter, a written statement, on forms furnished by the director, setting forth the estimate of the average number of employees which the applicant intends or expects will be employed in the city in applicant's business in the period of time for which the business tax certificate is to be issued. Any tax imposed hereunder on such business, based upon the average number of employees in such business, shall thereupon be calculated upon the basis of the estimate, and applicant shall thereupon pay such tax based upon such estimate.
B. At the end of the period for which the business tax certificate has been issued, the applicant shall file with the director a written statement showing the actual average number of employees employed in the city in applicant's business during such period, computed in accordance with Section 4.76.030 above. If the tax based on the actual average number of persons employed in such period exceeds the tax based on the number estimated at the time the business tax certificate was issued, the applicant shall thereupon pay the difference to the director.
If the tax based on the actual average number of persons employed in such period is less than the tax based on the number estimated at the time the business tax certificate was issued, the applicant shall be credited by the city a sum equal to the difference.
(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_PT1PUDE_4.76.040AVNUEMEWBUEFOMFetched: 11/1/2026