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San Jose Ca.Gov
File #: 25-1280    Version: 1
Type: Consent Agenda Status: Agenda Ready
File created: 11/24/2025 In control: City Council
On agenda: 12/9/2025 Final action:
Title: Business Tax and Business Improvement Districts Assessment Amnesty Programs.
Attachments: 1. Memorandum, 2. (a) Ordinance, 3. (b) Ordinance

...Title

Business Tax and Business Improvement Districts Assessment Amnesty Programs.

...Recommendations

(a) Approve an ordinance authorizing the Director of Finance or her designee to administer a Business Tax Amnesty Program which forgives taxpayers who pay certain past due business taxes from liability for the remaining past due business taxes, interest, and penalties.

(b) Approve an ordinance authorizing a Business Improvement District Assessment Amnesty Program for the Downtown, Japantown, Tully Road, and Monterey Corridor Business Improvement Districts, and any new Business Improvement Districts established on or prior to December 31, 2026, to run concurrently with the Business Tax Amnesty Program.

CEQA: Not a Project, File No. PP17-004, Government Funding Mechanism, or Fiscal Activity with no commitment to a specific project which may result in a potentially significant physical impact on the environment. (Finance)