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Time of payment - Refunds.

San José Municipal Code § 4.54.070
in effect
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4.54.070 - Time of payment - Refunds. The amount of tax imposed for the construction of any building, or portion thereof, shall be due and payable at the time a building permit is issued to construct the same, and the amount of tax imposed for the construction of any mobilehome lot shall be due and payable at the time a permit is issued to construct and install electrical or plumbing equipment to service such mobilehome lot, whichever permit is issued first; provided, that there shall be a refund of the tax in the event the permit expires or is revoked before the facilities for which it is issued are constructed or installed. (Prior code § 16004.)
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_4.54.070TIPAEFFetched: 11/1/2026

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