In the NT Jesus is called god at least twice, John 20:28; Heb 1:8.

NOTE as many times as Moses is called god in the OT, Ex 4:16; 7:1.

The reason why people are sometimes called gods is explained by Jesus himself in John 10:

“It is written in your own Scriptures that God said to certain leaders of the people, I say, you are gods! [citing Ps 82]

According to the Cambridge Bible for Schools and Colleges commentary:

In the Scriptures (Ps 82:6) even unjust rulers are called gods on the principle of the theocracy, that rulers are the delegates and representatives of God. (comp. Exodus 22:28, where judges are also called gods).

NOTE: the parallels between Psalm 82:6 sons of the Most High, with the saints of the Most High in Dan 7.18, 22, 25(2x), 27 and Jesus the Son of the Most High, Luke 1.32!

Similar to the office of a prophet, these human gods revealed the will and authoritiy of the one God by warning, exhorting, encouraging and sometimes predicting future events.

For example, Mat 1.22 says that the LORD God spoke through the prophet Isaiah concerning the miraculous procreation of the Messiah.

In Acts 1.16 Peter says to the “Brothers, the Scripture had to be fulfilled, which the Holy Spirit spoke beforehand by the mouth of David concerning Judas, who became a guide to those who arrested Jesus.” Cp. Acts 4.25

And Acts 3.18 adds:

But the things which God previously announced by the mouths of all the prophets, that His Christ would suffer, He has fulfilled in this way.

Unfortunately, most Jews then and now still do not believe Jesus was that prophet foretold by Moses himself in Deut 18, the Davidic descednant foretold by Nathan the prophet in 2Sam 7 and Yahweh’s Anointed Son of Ps 2.

Yet, David himself, in the spirit, foresaw his future descendant as his superior, my lord (adoni not Adonai) in Ps 110.1 and Ps 45 gives him the title god.

NOTE: all current translations of this Psalm 45:6 incorrectly render the text as God instead of god. Which would make 2 Gods!

The Revised Jerusalem Bible notes that “since judges are also similarly addressed [as gods in Ps 82.6] the small letter, god, may be more appropriate” in Ps 45.6.

Marrianne Thompson, The God of the Gospel of John, p. 32.

In some instances theos or elohim predicates a God-given privilege or function of an individual, with the exact nature of that privilege or function determined from context.

In Psalm 45:7, elohim certainly refers to the king.

And The NET Bible adss that “the Davidic king is God’s vice-regent on earth,” i.e., “a person appointed by a ruler or head of state to act as an administrative deputy.”

The Interpreter’s Bible, Volume 4, p. 237.

The “ruler” and “head of state” being God the Father and His uniquely procreated human Son His “administrative deputy.”

So to sum up:

• Yes, Jesus is sometimes called god but not the one God Almighty;
• This follows a biblical practice taught by Jesus himself where personal agents/spokesmen for the one God are sometimes called gods because they speak, act in the place of the one God;
• The Father alone remains capital the only true, capital G God Almighty, the head of State hence:

The God and Father of our lord Jesus: Eph 1.3; 1 Pet 1.3!