Tax Requirements for BusinessES

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, FEES & Permits

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

Business Tax

All persons or companies conducting business in San José must obtain the business tax certificate, even if they do not have an office in the City. For forms and more information, see the Business Tax & Registration page.

Regulatory Permits

Some businesses must also pay for a regulatory permit when registering or renewing their business tax.

Examples include, but are not limited to:

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

*Please refer to the Handbill Objectors List to see where handbills may not be posted.

Cannabis Business Tax

Any person engaged in a cannabis business within San José must pay this tax. Registration and applications are handled by the City’s Division of Cannabis Regulation.

Hotel Taxes & Fees

Hotel operators must collect and pay:

• Transient Occupancy Tax
• Convention Center Facility District Tax
• Hotel Business Improvement District Fee

See the Hotel Taxes page for forms and instructions.

Utility Users Tax

The service user must pay the tax to their service supplier or master meter user when paying bills. See the Utility User Tax page for forms and more information.

Receiving Station Use Permit

This permit is needed to discharge septic tank waste at the San José-Santa Clara Regional Wastewater Facility Receiving Station. See Municipal Code Title 9 for details.

Real Property Taxes

• Conveyance Tax – Not charged if property is transferred between family members to meet a lender requirement, and the property is the main home. See Municipal Code 4.58 for details.
• Transfer Tax – For property transfers over $2.3 million starting July 1, 2025. See Municipal Code 4.59 for details.

Telephone Line Tax

Anyone with telephone service in San José must pay this tax through their provider. Please refer to the Telephone Line Taxes page for forms and more information.

Disposal Facility Tax

Every person or company operating solid waste facilities must pay a monthly disposal tax. See Municipal Code 4.78 for details.

Solid Waste Enforcement Fee

Businesses handling solid waste must pay a fee per ton:

 See Municipal Code 9.10 for details.

Franchise Fee – City Generated Zone Towing

Towing companies must pay this fee according to their Tow Service Agreement. Contact Code Enforcement for more information.