San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.76. BUSINESS TAX |
Part 6. ADMINISTRATION AND ENFORCEMENT |
§ 4.76.920. Application of chapter - Payment of tax.
A.
If approved by a majority of the voters at the November 2016 general election, the provisions of this chapter shall go into effect on July 1, 2017. Persons engaged in business in the city with a business tax payment due date on or after July 1, 2017, shall be responsible for calculating and paying the business tax pursuant to this chapter.
B.
Prior to the operative date of this chapter, the city will make available an online filing system. The failure to provide an online filing system for whatever reason, including, without limitation, technical failure, shall not excuse either the obligation to file an application for a business tax certificate or pay the business tax, including any interest and penalties, in a timely manner as required under this chapter.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)