I have a single unit in San Jose.  Up until July, 2017, this was not locally taxed.  However, I received a notice that San Jose implemented a tax on all rental units, even for landlords that had 2 or fewer units in the city.  It is just under $200/year.  Just an FYI if you haven't gotten a notice. 

Thanks @Jennifer L. , I just recieved this notice from City of Riverside as well after a recent 4 unit purchase.  Definitely didnt see that coming