The City of San Jose welcomes your business to our City. This guidline was developed by the Treasury Division of the City of San Jose to provide the business community with information regarding the Business Tax. If you conduct business in San Jose from an office located out of San Jose, you may be entitled to an apportioned tax rate. Although the City does not send renewal notices as a courtesy to the business community, San Jose Municipal Code 4.76.281 states that the City is not required to send notification to any person who is liable for the tax. Refer to the Tax Renewal Payment Schedule at the bottom of this page.
Most businesses pay additional tax increments based on the number of employees.
Commercial and residential landlords pay additional taxes based on total square footage and number of units, respectively. Refer to the Tax Rate schedule on the bottom of this page. Failure to comply with the Business Tax Ordinance is a misdemeanor violation. If you have been actively engaged in business without having paid the Business Tax, you may be liable for prior taxes, penalties and interest up to 3 years in addition to your current tax. When purchasing a business, new owners must register and pay the Business Tax.