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Rental or lease of residential and nonresidential real estate and mobilehome parks.

San José Municipal Code § 4.76.400
in effect
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4.76.400 - Rental or lease of residential and nonresidential real estate and mobilehome parks. Every person in the city engaged in the business of renting or leasing any residential or nonresidential real estate or mobilehome parks shall pay a business tax based on the number of rental units, square footage of space, or lots held for rental as described in this part; provided, however, that if such person is engaged in a single business operation involving a single business entity or name wherein a single set of accounting records, bank accounts, and the like are maintained, owes a business tax calculated pursuant to both Part 3 and Part 4, the amount of the business tax paid to the city shall be the greater of the two calculations. (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_PT4TABAOTAVNUEM_4.76.400RELERENOREESMOPAFetched: 11/1/2026

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4.76.400 | Corpus