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Imposition - Tax not exclusive.

San José Municipal Code § 4.46.040
in effect
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4.46.040 - Imposition - Tax not exclusive. A. An excise tax, at the rate hereinafter set forth in this chapter is hereby imposed upon every person who constructs, erects, enlarges, alters, repairs, moves, improves, or converts (hereinafter collectively referred to as "constructs"), or causes to be constructed, any building or structure, or portion thereof, in the city, in which said person has an equity or title or other interest either as owner or lessee or otherwise, where such construction requires the issuance of a building permit under Chapter 17.04 of this Code. B. The tax imposed under this chapter is in addition to the taxes imposed under Chapters 4.54 and 4.64 of this Code. (Ord. 16202.)
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_4.46.040IMAXNOEXFetched: 11/1/2026

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