San Jose Ca.Gov
File #: 19-623    Version: 1
Type: Strategic Support Status: Agenda Ready
File created: 7/29/2019 In control: City Council
On agenda: 8/13/2019 Final action:
Title: Actions Related to the Business Tax and Business Improvement District Assessments Amnesty Programs and Amendment to Title 4 of the San José Municipal Code for Business Tax Financial Hardship Exemptions.
Attachments: 1. Memorandum, 2. Presentation, 3. (a) Ordinance, 4. (b) Ordinance, 5. (c) Ordinance, 6. Memorandum from Foley, 8/13/2019, 7. Memorandum from Jones, 8/13/2019

...Title

Actions Related to the Business Tax and Business Improvement District Assessments Amnesty Programs and Amendment to Title 4 of the San José Municipal Code for Business Tax Financial Hardship Exemptions.

...Recommendations

(a) Approve an ordinance authorizing the Director of Finance 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 an Amnesty Program for the Downtown and Japantown Business Improvement District Assessments, to run concurrently with the Business Tax Amnesty Program.

(c) Approve an ordinance amending Sections 4.76.115 and 4.76.120 of Chapter 4.76 of Title 4 of the San José Municipal Code to broaden the definitions of small business and small business owner in order to expand the eligibility requirements for the Business Tax Financial Hardship Exemptions to include trusts under certain circumstances.

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)