Pursuant to the provisions of Chapter 4.76 of the San José Municipal Code, exemption from payment of the Business Tax is hereby requested. For businesses that qualify for the Exemption Fee Program, there is an annual processing fee set each Fiscal Year (“FY”). FY 13-14 $0; FY 12-13: $38; FY 11-12; $37.
The Business Tax Hardship Exemption Program is available to sole proprietorships and "S" corporations, EXCLUDING LIMITED LIABILITY COMPANIES that are owned by one person or by husband/wife or domestic-partners ownership structures that have a) no employees and b) annual gross receipts at or below less than twice the current poverty level.
The term "poverty level" means the income amount established by the U.S. Department of Health and Human Services (
) as the poverty guideline for a single person multiplied by two for the calendar year in which the Business Tax is due. (Historic Poverty Levels for the income tax reporting year: 2013 - $11,490 x 2 = $22,980; 2012 - $11,170 x 2 = $22,340; 2011 - $10,890 x 2 = $21,780)
Please enter the required data from your Tax Federal Income Tax Form 1040 (Line 12) and Schedule C (Lines 1 & 31) or from Tax Form 1120S (Line1A)
Note: The aforementioned exemption codes represent a partial listing of all exemptions. The complete Business Tax Ordinance can be reviewed via www.sanjoseca.gov or purchased at the City Clerk's Office, 200 E Santa Clara Street, Wing 2, San José, California. Information, instructions, registration and remittance forms may be obtained at www.csjfinance.org, on the first floor Customer Service Center at San José City Hall, 200 East Santa Clara Street, or by calling (408) 535-7055.
I declare under penalty of perjury that the above statements are true. The City may audit records at any time for up to a three-year prior period. Thus, I should maintain adequate records to support the figures submitted for taxing purposes. If I failed to produce the requested documents, I understand the City of San José Finance Department may issue a tax assessment, up to a three-year prior period in which I was granted the exemption of the Business Tax plus applicable penalties, interest and other charges.
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