San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.76. BUSINESS TAX |
Part 4. TAXES ON BASIS OTHER THAN AVERAGE NUMBER OF EMPLOYEES |
§ 4.76.420. Rental or lease of nonresidential real estate - Defined.
A.
As used in this chapter, nonresidential real estate shall be defined as any commercial or industrial real estate, buildings or structures including, but not limited to, real estate used for warehousing, storage, or parking lots.
B.
As used in this chapter, the business of rental or lease of nonresidential real estate shall be defined as every person engaged in the business of renting or leasing nonresidential real estate as a lessor or sublessor in the city.
C.
As used in this chapter, "square foot" or "square feet" shall be defined as the area measured in square feet of all nonresidential buildings and structures including each and every floor, mezzanine, basement, cellar or subterranean levels and all land used for parking to the extent that charges are levied for such parking.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)