SJMC Chapter 4.76, modernized by Measure G in 2016, taxes every business operating in San Jose based on gross receipts and number of employees. The tax includes a small-business exemption, annual CPI indexing, and a base unit charge plus per-employee charges for larger employers.
San Jose Municipal Code Chapter 4.76, the Business Tax, was overhauled by voter-approved Measure G in November 2016. Every business operating within city limits, including home occupations, landlords, and contractors performing work in San Jose, must register and pay annually. The tax is a base amount plus per-employee charges, with rates tiered by gross receipts and employee count. Measure G added an exemption for very small businesses below a gross-receipts threshold and capped the per-employee charge for the largest companies, while indexing all amounts to CPI annually. Registration is handled by the San Jose Finance Department, with renewals due each year by the anniversary of first registration. Failure to register and pay penalties accrue monthly with interest.
Operating without a current SJMC 4.76 Business Tax certificate is a misdemeanor with penalties, interest, and back-tax liability. Misrepresenting gross receipts or employee counts can trigger DA referral for tax fraud and liens on business assets.
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San Jose, CA
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San Jose, CA
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