The Telephone Line Tax must be collected from telephone subscribers by service suppliers and remitted to the City of San José:

• The tax shall be added to the subscriber’s bill.
• The tax shall be stated separately on the bill as “Telephone Line Tax”. If your billing system prohibits this, please contact us at revenuecompliance@sanjoseca.gov.
• Service suppliers are responsible for ensuring taxes are billed and remitted correctly on behalf of the City. 

For full details, see Municipal Code 4.52 and Ordinance 74528.

Maximum Telephone Line Tax for Each Account in a Calendar Year:

• 2026:  $33,332.73
• 2025:  $32,503.79
• 2024:  $31,745.45
• 2023:  $30,893.53
• 2022:  $29,993.72

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