Time of payment.
San José Municipal Code § 4.64.060
in effect4.64.060 - Time of payment.
A. The amount of tax imposed for the construction of any one-family dwelling, dwelling unit or units 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).
B. Notwithstanding the foregoing provisions, the time of payment of the tax may be deferred to a time not later than the date the city authorizes the installation of the electrical meter for the one-family dwelling, dwelling unit or units or mobilehome lot for which the tax is due, upon receipt by the city from the person to whom such permit was issued of a surety bond in a form satisfactory to the city attorney securing the payment of the tax on a date before the city authorizes the installation of the electrical meter for the one-family dwelling, dwelling unit or units or mobilehome lot for which the tax is due.
C. Furthermore, notwithstanding any and all of the foregoing provisions, the time of payment may be deferred to a date certain by the city council upon adoption of a resolution finding that immediate occupancy is in the public interest and that said council intends that any such tax due and owing shall be paid by city or exempted. City shall authorize the installation of said electrical meters and shall authorize the occupancy of said dwellings upon adoption of said resolution.
(Prior code § 16104; Ord. 20706.)
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_CH4.64RECOTA_4.64.060TIPAFetched: 11/1/2026