Tax Requirements for Business

The City of San José welcomes your business to our City. Our staff may provide you with information regarding certain City, county, state, or federal requirements. However, this information and referral service does not constitute final or complete interpretation of legal requirements, which you must obtain from the appropriate administering agency.

In addition, you may wish to consult with an attorney to ensure that your business meets all legal requirements.

Taxes & Permits

Depending on the type of business, there are different tax types that you will be required to pay. Each tax type has its own tax forms, rates, and filing deadlines.

Business Tax

All persons or companies conducting business in San José must obtain the business tax certificate, whether or not they have offices located in San José. Refer to the Business Tax & Registration page for forms and more information.

Regulatory Permits

All persons or companies conducting the following types of business in San José are required to pay for a regulatory permit along with their Business Tax.
Examples:

• Amusement Devices
• Christmas Tree Lots/Pumpkin Patches
• Circus/Carnival
• Handbill Distributor/Curb Painter *
• Peddler
• Second Hand Dealer

* Please refer to the Objectors list for addresses where handbills may not be posted.

Cannabis Business Tax

Any person engaged in a cannabis business within San José shall pay a Cannabis Business Tax. Information on the cannabis business registration and application process shall be made through the City of San Jose Division of Cannabis.

Hotel Taxes

Each hotel operator shall collect Transient Occupancy Tax, Convention Center Facility District Tax, and/or Hotel Business Improvement District Fee and remit this money to the City of San José. Refer to the Hotel Taxes page for forms and more information.

Utility Users Tax

The service user shall pay the tax to the service supplier or master meter user at the same time as and along with payment of the charges billed. Refer to the Utility User Tax page for forms and more information.

Receiving Station Use Permit

The Receiving Station Use Permit is to discharge septic tank cleaning in Receiving Station facilities at the San José /Santa Clara San José-Santa Clara Regional Wastewater Facility Receiving Station. Please refer to the San José Municipal Code Title 9 for more information.

Real Property Conveyance Tax

The tax imposed pursuant to this chapter shall not apply to any reconveyance of real property from a family member who obtained a legal interest in the real property solely to satisfy a lender's requirement in qualifying for a loan to purchase or refinance that property; and the property is the principal residence of the transferee. Please refer to the San José Municipal Code 4.58 for more information.

Telephone Line Tax

Each person who subscribes to Telephone Service within the City of San José shall pay this tax through your local provider. Please refer to Resolution No. 74528 for more information.

Disposal Facility Tax

Every person engaged in the business of operating a solid waste disposal facility shall pay a monthly disposal facility tax. For more information refer to San José Municipal Code 4.78.

Franchise Fee – City Generated Zone Towing

Towing companies are required to remit this form and pay the franchise fee pursuant to their Agreement for Tow service. For more information please contact City of San José Code Enforcement.