FINANCE UPDATE: Business Tax Amnesty Program Extended Through 06/30/2020
ALERT: In efforts to slow the spread of the novel coronavirus (COVID-19) and reduce the risk of contagion, the City of San Jose has decided to close City Hall until further notice. The Finance Department will have limited capacity to respond to your inquiries. We are asking you to be patient with receiving a response from us. There are many functions available online to meet your needs during this time. We apologize for the inconvenience.
What would you like to do?
- Register your business or rental property
- Pay your business tax
- Look up a business
- View business tax rates
- Update employee count/units/square footage
- Update account information
- Add a branch location
- Report business closure/move
- Apply for exemption
- Apply for refund
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.