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Business Tax & Registration
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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 90 days of the commencement of business in San José.

When you pay your business tax, you will receive a certificate (also known as a business license), which is an official receipt for payment of tax. This certificate must be displayed in plain site at 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.

Due dates and penalties
  • Your business tax payment is due and payable on the 15th day of the calendar month in which the business began. 
  • If the tax is unpaid by the due date, a penalty of 25% will be added. 
  • If the tax is unpaid for one calendar month beyond the due date, an additional 25% penalty will be added. 
  • An interest rate of 1.5% a month will also be added to unpaid tax and penalties.