
              
                The Financial Hardship Exemption Program is designed to help single-person businesses
                in the City of San Jose 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. The program is
                aimed at helping single-person businesses through times of low cash flow.
              
              A financial hardship exemption is granted based on the poverty level guidelines instituted
              by the Federal Government. For example, if you are an existing business and believe
              your business’ gross receipts, schedule C of your federal 1040 tax returns, will be less than $21,660 you can qualify for the Financial Hardship Exemption Program during the renewal period. If you are a new business, you simply apply for the financial hardship exemption when initially applying for the business tax account.
              
                To qualify for the Financial Hardship Exemption Program, you must submit a completed
                Business Tax Hardship Exemption Request form. This form is available on our website
                at www.csjfinance.org under “Business Tax Forms and Information”. You can submit this
                form in person or mail to:
              
                City of San Jose
                Revenue Management
                200 E. Santa Clara St. 13th Floor
                San Jose, CA 95113
              
                If a new application, please do not forget to include the completed Business Tax
                Registration form, along with completed Business Tax Hardship Exemption Request
                form and the $38.00 financial hardship exemption processing fee (Your request will not
                be processed without payment of this fee).