San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.76. BUSINESS TAX |
Part 6. ADMINISTRATION AND ENFORCEMENT |
§ 4.76.800. Tax deemed debt to city.
Latest version.
The amount of any business tax, penalties and interest imposed by the provisions of this chapter shall be deemed a debt to the city and any person carrying on any business without first having procured a business tax certificate under this chapter from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)