For both existing and new businesses, the City of San Jose offers a Financial Hardship Exemption Program.  Financial hardship exemption is granted based on the poverty level guidelines instituted by the Federal Government. The exemption is designed to help businesses owned by sole proprietors in the City of San José whose business income is at or falls below two times the poverty level income established by the United States Department of Health and Human Services.

If you desire to claim an exemption, please fill out the Business Tax Exemption form along with the Business Tax Registration Form and submit the forms with your payment. 

To see a list of exemptions, please refer to Municipal Code 4.76.6 or to the Business Tax Exemption Form.

If you are registering a new business, apply for the financial hardship exemption when you apply for your business tax account.