Exemptions.
San José Municipal Code § 4.46.030
in effect4.46.030 - Exemptions.
The tax imposed under this chapter shall not apply to the following:
A. The City of San José, the United States or any agency or instrumentality thereof, the state of California, or any county, city and county, district or any political subdivision of the state, or any other governmental agency;
B. Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state;
C. Reconstruction or repair of a building or structure, or portion thereof, which was damaged or destroyed by earthquake, fire, flood, or other cause over which the owner had no control (provided that compliance with any building code or other ordinance requirement of the city or of any other applicable law shall not be deemed a cause over which the owner has no control), but only if:
1. Such reconstruction or repair is done pursuant to a building permit issued within one year after such damage or destruction; and
2. The number of square feet in the building or structure is not increased. If the number of square feet in the building or structure is increased, then the tax imposed under this chapter shall apply to the valuation determined and used by the building official under the provisions of Chapter 17.04 of this Code in computing the building permit fee attributable to such increased floor area;
D. Rehabilitation of substandard housing in the city under a special federal, state or local public agency grant or loan program for the rehabilitation of such substandard housing but only to the extent of such grant or loan;
E. Construction of any building or structure for which application for a building permit was made prior to August 1, 1976, and solely by reason of administrative error no building permit was issued prior to August 1, 1976. Requests for exemption under this subsection shall be made to the city council whose determination shall be final and conclusive;
F. Construction of a building or structure, or portion thereof if it or the site on which it is or will be situated is designated as a landmark pursuant to Chapter 13.48 of this Code and if such construction is done pursuant to a historic preservation permit (HP permit) issued pursuant to said Chapter 13.48 of this Code.
(Prior code § 16206; Ords. 18626, 18369, 18241.)
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_CH4.46BUSTCOTA_4.46.030EXFetched: 11/1/2026