Suspension - Small businesses.
San José Municipal Code § 4.54.039.6
in effect4.54.039.6 - Suspension - Small businesses.
A. The collection of fifty percent (50%) of the tax imposed under this chapter, to the extent not already suspended, shall be suspended and the tax shall not be collected with respect to construction of small business improvements.
B. Small business improvements means any improvement of 3,000 square feet or less, either as new construction or as tenant improvement, intended to be used by a business entity having 35 or fewer total employees.
C. In cases where the total square footage of small business improvement exceeds 3,000, the tax suspension allowed under this section shall be applicable to the first 3,000 square feet of improvements.
D. This section shall be effective until November 30, 2007.
(Ords. 27265, 27753.)
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_CH4.54COTA_4.54.039.6SUMABUFetched: 11/1/2026