§ 4.66.420. Exemptions - Occasional transactions.

A.

The provisions of this chapter shall not apply to persons having no fixed place of business within the City of San José who come into the city for the purpose of transacting a specific item of business at the request of a specific patient, client or customer, provided that such person does not come into the city for the purpose of transacting business on more than five days during any calendar year.

B.

For any person not having a fixed place of business within the City of San José who comes into the city for the purpose of transacting business and who is not exempt as provided in Subsection A. of this section, the business tax payable by such person may be apportioned by the director in accordance with Section 4.66.520.

(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)