Business Tax & Registration
Business Tax
All persons or companies conducting business in San José must obtain the business tax certificate, whether or not they have offices located in San José. This tax is required within
45 days of the commencement of business in San José.
When you pay your business tax, you will receive a certificate (sometimes called business license), which is an official receipt for payment of tax. This certificate must be displayed conspicuously in your place of business. This certificate does not indicate clearance for zoning, fire code, occupancy, or any other City, county, state or federal permit or license, which may be required for your type of business.
Municipal Code & Business Operations
The San José Municipal Code regarding business operations can be found under
Chapter 4.76. Although the City does issue renewal notices as a courtesy to businesses, the law specifically provides that notification is not required (Code Section 4.76.281). It is your responsibility to pay the tax on the due date whether or not you have received a renewal notice.
Each subsequent annual business tax payment is due and payable on the 15th day of the calendar month in which the business began.Should the tax remain unpaid by the due date, a penalty of 25% is assessed. Should the tax remain unpaid for a period exceeding one calendar month beyond the due date, an additional 25% penalty is assessed. The interest rate of 1.5% a month will also be assessed on unpaid tax and penalties.
Business Improvement District (BID)
A Business Improvement District (BID) is authorized by state law and created by the City Council. Its purpose is to promote and improve a specific area for the benefit of businesses within the area. The BID fee is a benefit assessment. In San José, the City assesses all business tax payers a BID fee annually, based on anticipated benefits.
Currently the City has two Business Improvement Districts
Where to submit payment
Business Tax forms, relevant back-up for all exemptions, and payment can be paid either by mail or in person.
By mail:
City of San José – Finance Department
Attention: Payment Processing
200 E. Santa Clara St.
13th Floor
San José, CA 95113
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In person:
City of San José -
Customer Service Window 1 or 2
200 E. Santa Clara St.
1st Floor
San José, CA 95113
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| By Phone: (408) 535-7055 |
Email: Business Tax
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