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Partial suspension of tax - Data centers.

San José Municipal Code § 4.46.039.12
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4.46.039.12 - Partial suspension of tax - Data centers. A. The collection of the tax imposed under this chapter to the extent not already suspended shall, with respect to construction of data centers, be reduced to the same rate as charged to structures used for industrial purposes under Section 4.46.050A.3 of this Code. B. For purposes of this section, "data centers" means data centers as defined in Section 20.200.265 of this Code. C. This section shall be effective from April 1, 2019 until March 31, 2024. (Ord. 29897.)
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_4.46.039.12PASUTAATCEFetched: 11/1/2026

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