Business tax certificate - Required.
San José Municipal Code § 4.76.170
in effect4.76.170 - Business tax certificate - Required.
A. There are hereby imposed upon all persons engaged in business in the city business taxes in the amounts hereinafter in this chapter prescribed. It shall be unlawful for any person to commence, transact or carry on any business in the city not excluded by this chapter without first having procured a business tax certificate from the city to do so, or without complying with any and all provisions contained in this chapter. The carrying on of any business without complying with any and all provisions of this chapter shall constitute a separate violation of this chapter for each and every day that such business is so carried on.
B. The business tax certificate required to be obtained and the business tax required to be paid are declared to be required pursuant to the taxing power of the city solely for the purpose of obtaining revenue and are not regulatory permit fees.
(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_PT2GETAPR_4.76.170BUTACEEQFetched: 11/1/2026