Business Tax Amnesty Program

About the Business Tax Amnesty Program

We are pleased to inform you that the City of San José is offering a Business Tax Amnesty Program. The Amnesty Program is a limited-time opportunity for businesses, persons, and entities that have never registered their business, are delinquent in paying taxes, or have underreported taxes to pay the principal tax amount in exchange for a waiver of associated penalties and interest.

The Amnesty Program aims to ease the financial burden and ensure ongoing compliance with the City’s ordinance. It is a limited-time opportunity for companies and persons who have never registered their business, are delinquent in paying taxes, or have underreported taxes (i.e., employee counts, square footage, or number of rental properties) to pay the principal tax amount in exchange for a waiver of associated penalties and interest. Business tax funds help to support a variety of essential City services, including Police, Fire, Parks, Recreation, Neighborhood Services, and San José Public Libraries.

Business Tax Requirements

San Jose Municipal Code requires that all individuals and entities, engaged in business in San Jose, register with the City and obtain a business tax certificate within 90 days of commencing business. Typical individuals and entities subject to business tax include, but are not limited to commercial property landlords, residential property landlords, retail outlets, wholesalers, manufacturers, service companies, self-employed professionals, independent contractors, and home-based businesses. The tax also applies to part-time operations.

What are the benefits of registering during the Amnesty period?

If you participate in the Amnesty Program, you will have all penalties and interest waived upon paying your principal business tax amount. In addition, you can take advantage of invaluable City services that assist business operators with navigating the plan review, permitting, and inspection processes. The City and various business associations offer coaching services for new entrepreneurs and seasoned business owners looking to start up, locate, or expand in San José. By registering your business, you will also have access to local professional associations and chamber of commerce organizations, which will help keep you informed of current and changing requirements for your line of business

Next Steps

If you need to register your business, or need to report having engaged in business in San Jose during the applicable tax period, please visit our website to complete a business tax registration form.

If you have any questions, please contact the City's business tax phone number at 408-535-7055 and select Option 2 to speak with a customer service representative.

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Translations for Business Tax Amnesty Letter