Payment - Penalty for delinquency; and grace period for new residential landlords of 1 or 2 rental units.
San José Municipal Code § 4.76.290.5
in effect4.76.290.5 - Payment - Penalty for delinquency; and grace period for new residential landlords of 1 or 2 rental units.
Section 4.76.290 notwithstanding, every person engaged in the business of renting or leasing residential real estate of fewer than three (3) rental units in the City for which the business tax is owed for the first time as of July 1, 2017, shall have a grace period until June 29, 2018 to apply for and secure a valid business tax certificate from the City and pay the business tax without incurring penalties and interest. In the event that payment of the business tax is made after June 29, 2018, interest and penalties will accrue in accordance with the provisions of Section 4.76.290 A. retroactive to July 1, 2017.
(Ords. 29848, 30058.)
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_PT2GETAPR_4.76.290.5PAENDEGRPENERELA12REUNFetched: 11/1/2026