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MAKE An APPOINTMENT

Last scheduled appointment is at 4:00pm. Counter is closed from 12-1pm.
If you are experiencing difficulty scheduling an appointment, please call
408-535-7055. Click Option 2 for Business Tax.

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BUSINESS TAX PROGRAM OVERVIEW

Every person or company conducting business in San José must register for a Business Tax Certificate. Payment is due within 90 days of starting business in San José. After you register and pay, you will receive a Business Tax Certificate, which is an official receipt for payment of the tax.

Remember to display your certificate at your place of business at all times. This certificate does not indicate clearance for zoning, fire code, occupancy, or any other city, county, state or federal permit or license, which may be required for your type of business.

Municipal Code & Business Operations

The San José Municipal Code regarding business operations can be found under Chapter 4.76. Although the City does issue renewal notices as a courtesy to businesses, the law specifically provides that notification is not required (Code Section 4.76.281).

It is your responsibility to pay the tax on the due date whether or not you have received a renewal notice.

Due Dates and Penalties

  • Your business tax payment is due and payable on the 15th day of the calendar month in which the business began.
  • If the tax is unpaid by the due date, a penalty of 25% will be added.
  • If the tax is unpaid for one calendar month beyond the due date, an additional 25% penalty will be added.
  • An interest rate of 1.5% a month will also be added to unpaid tax and penalties.

$4 administrative fee

California Senate Bill No. 1186 imposes an additional state fee of $4 on any applicant for a local business license or equivalent instrument or permit, or renewal thereof, for purposes of increasing disability access and compliance with construction-related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws, as specified. Under federal and state law, compliance with disability access laws is a serious and significant
responsibility that applies to all California building owners and tenants with buildings open to the public. You may obtain information about your legal obligations and how to comply with disability access laws at the following agencies:

  • On October 2, 2019, Governor Newsom signed Senate Bill 205 (SB205) into law. SB205 intends for businesses to demonstrate enrollment with the National Pollutant Discharge Elimination System (NPDES) permit program. You may obtain information about your legal obligations and how to comply with environmental laws at the following agencies:

  • California Water Board
  • United states Environmental Protection Agency