SJMC Chapter 4.74 imposes a 10% Parking Tax on the gross receipts of every commercial parking lot, garage, and valet operator in San Jose. Operators collect from customers, file monthly returns with the Finance Department, and remit, with audits and penalties for non-collection.
San Jose Municipal Code Chapter 4.74 imposes a Parking Tax of 10 percent on every fee charged for parking at a commercial lot, garage, or valet operation within city limits. Operators collect from customers at point of sale and remit monthly to the Finance Department, with returns due by the last day of the following month. Operators must register, post rates, and keep transaction records for at least four years. Residential parking, free parking, and parking incidental to retail purchases under defined conditions are excluded. The tax funds general city services. State law cleanups clarified treatment of monthly contract parking and valet add-ons.
Failure to collect, file, or remit the SJMC 4.74 Parking Tax is a misdemeanor with penalties up to 25% plus interest. Operators who collect but fail to remit face conversion charges; chronic violators go to the City Attorney.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
San Jose, CA
San Jose Municipal Code Title 7 (Animal Care and Control) requires dogs in public places, city parks, and trails to be on a leash no longer than six feet, re...
San Jose, CA
San Jose imposes no general restriction on year-round lawn ornaments, statuary, or religious displays on private residential property. The sign code (SJMC Ch...
San Jose, CA
San Jose has no city ordinance specifically regulating residential inflatable holiday displays. Size, height, and motor noise are not restricted by the munic...
San Jose, CA
San Jose has no ordinance limiting the duration, brightness, or hours of residential holiday lighting. The general nuisance provisions in SJMC Title 6 and th...
San Jose, CA
A built-in outdoor kitchen in San Jose typically requires multiple permits: a building permit for any structural roof or counter exceeding the patio cover ex...
San Jose, CA
San Jose does not have a dedicated ordinance for backyard smokers, pellet grills, or wood-fired ovens. Use is governed by the multifamily balcony restriction...
See how San Jose's parking tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.