Administrative agreements.
San José Municipal Code § 4.52.390
in effect4.52.390 - Administrative agreements.
A. Upon a proper showing of good cause, the director may enter into administrative agreements, with appropriate conditions, to vary from the strict requirements of this chapter and thereby: (1) conform to the billing procedures of a particular service supplier so long as said agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter; or (2) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit to the city.
B. Upon a proper showing of good cause, the director is authorized to execute a non-disclosure agreement approved as to form by the city attorney to protect the confidentiality of telephone subscriber information pursuant to California Revenue and Tax Code Sections 7284.6 and 7284.7.
C. Upon a proper showing of good cause, the director is authorized to execute a non-disclosure agreement approved as to form by the city attorney to protect the confidentiality of proprietary service supplier information.
D. A copy of each agreement authorized by this Section 4.52.390 shall be on file in the director's office, except that if the agreement provides for confidentiality and nondisclosure of portions of such agreement, those portions of the agreement shall be excluded from the public records maintained by the director of finance's office.
(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)
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_CH4.52TELITA_PT3COTA_4.52.390ADAGFetched: 11/1/2026