Pursuant to the provisions of Chapter 4.76 of the San José Municipal Code, exemption from payment of the Business Tax is hereby requested.
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.
Business Tax is due. (Historic Poverty Levels for the income tax reporting year: 2016 - $11,880 x 2 = 23,760; 2015 - $11,770 x 2 = 23,540; 2014 - $11,670 x 2 = $23,340; 2013 - $11,490 x 2 = $22,980;). Please enter the required data from your Federal Income Tax Form 1040 (Line 12) and Schedule C (Lines 1 & 31) or from Tax Form 1120S (Line 1A)
The Business Tax Hardship Exemption Program for Small Business Owners is available to sole proprietorships and “S” corporations (excluding “C” corporations) that are owned by one person or by husband/wife or domestic-partners, whose ownership structures have (a) no employees AND (b) annual household income at or below less than four times the current poverty level.
The term "poverty level" means the income amount established by the U.S. Department of Health and Human Services (www.hhs.gov/) as the poverty guideline for a single person multiplied by (4) for the calendar year in which the Business Tax is due.
Every person who is honorably discharged or honorably relieved from the military, naval, or air service of the United States and who is a resident of this state, may distribute circulars, and hawk, peddle and vend any goods, wares or merchandise owned by him or her, except spirituous, malt, or vinous or other intoxicating liquor. Attach a copy of discharge paper(s).
Any institution, organization, or association established for charitable purposes only. Attach a copy of Form #23701d from the State of California or letter from IRS regarding non-profit status.
Peddles goods or wares made or produced solely by him/her.
Artists and crafts persons who sell only their own designed, hand-produced goods and wares.
(A). Sales of goods and wares in the artists or craftsperson's dwelling under San José Municipal Code Section 20.08.101 for a period of no more that four consecutive days twice in any calendar year; OR
(B). Continuous sale of goods and wares on an annual basis at only one (retail) location so long as the retail value of inventory at such location does not exceed two thousand dollars ($2,000.00).
(A). Every natural person at the age of sixty-five (65) years or older whose annual gross receipts from any and all business $6,000 or less. Attach a copy of driver's license or photo-identification with proof of age and enter the required data from your Federal Income Tax Form 1040 (Line 12)
(B). Every natural person of the age sixty-six (66) years or older. Attach a copy of driver's license or photo-identification with proof of age.
Teaching of musical, artistic, or educational subjects; at the residence of teacher or pupil; employs no assistants; no advertising signs at residence; does not make a general practice of selling merchandise in connection with the teaching.
TRANSIENT MARKETERS AT PUBLIC MARKETS ALSO KNOWN AS FLEA MARKETS): Any person whose rental agreement for space at a public market location covers a term of one month or less and the space so rented is used for not more than three (3) days per week. Attach a copy of the current receipt/contract from the flea market.
Operation of a day care home for 14 or fewer children under the age of eighteen years. Attach a copy of State day care license.
Any family member who receives compensation for providing care services to another family member who is ill and/or elderly.
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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