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Apportionment of special tax.

San José Municipal Code § 14.32.410
in effect
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14.32.410 - Apportionment of special tax. Any special tax imposed pursuant to this chapter shall be imposed on the property owner for the use of property as a hotel, and shall be apportioned as a percentage of rent charged by the hotel for the occupancy (as defined in Section 4.72.020.D of Chapter 4.72 of this Code) of the hotel rooms. (Ord. 28387.)
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=TIT14PUWOIM_CH14.32COCEFADIFIPR_PT4FO_14.32.410APSPTAFetched: 11/1/2026

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14.32.410 | Corpus