Title 3 — TAXATION AND FINANCE
Chapter 3.52 — SALES AND USE TAX
San Mateo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Mateo
3.52.010 SALES TAX—AMOUNT.¶
3.52.020 SALES TAX—PLACE OF CONSUMMATION OF RETAIL SALES. For the purposes of this¶
3.52.030 SALES TAX—APPLICABILITY OF STATE CODE. Except as hereinafter provided, and except¶
3.52.040 SALES TAX—SUBSTITUTIONS FOR NAMES IN STATE CODE. Wherever, and to the extent¶
3.52.050 SALES TAX—RETAILER'S PERMIT.¶
3.52.060 SALES TAX—EXCLUSION FROM GROSS RECEIPTS. There shall be excluded from the gross¶
3.52.065 SALES TAX—EXCLUSION FROM GROSS RECEIPTS. There shall be excluded from the gross¶
3.52.070 USE TAX—AMOUNT.¶
3.52.080 USE TAX—APPLICABILITY OF STATE CODE. Except as hereinafter provided, and except¶
3.52.090 USE TAX—SUBSTITUTIONS FOR NAMES IN STATE CODE. Wherever, and to the extent¶
3.52.100 USE TAX—EXEMPTIONS. There shall be exempt from the tax due under this section:¶
3.52.105 USE TAX—EXEMPTIONS. There shall be exempt from the tax due under this section:¶
3.52.110 AMENDMENTS.¶
3.52.120 ENJOINING COLLECTION FORBIDDEN.¶
3.52.130 EFFECTIVE DATE.¶
3.52.140 APPLICATIONS OF PROVISIONS RELATING TO EXCLUSIONS AND EXEMPTIONS. The¶
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