San Mateo Municipal Code Ch. 5.06 General Requirements

It is unlawful for any person, either for himself or for any person, to commence or carry on any business in the City, without first having paid the applicable business taxes and having obtained the tax certificate provided for in this title as proof of payment to the City, to do so, or without complying with any and all regulations of such business, contained in this title.

prior code § 38.01

Tax certificates shall be renewed annually by payment of the annual business tax provided for in this title.

A separate tax certificate must be obtained for each and every branch establishment or separate place of business in which a business is carried on.

prior code § 38.02

All taxes and permit fees provided herein to be paid annually shall be due and payable and be effective as follows:

(1) Business Taxes. As established by resolution of the Council or, in the case of a new business, prior to its commencement. They shall be valid only for the period of the certificate issued.

(2) Permits. On July 1st of each year. If payable semi-annually, they shall be due and payable on the first day of July and the first day of January of each year. If payable quarterly, they shall be due and payable on the first day of July, the first day of October, the first day of January and the first day of April of each year. They shall be valid only for the period issued.

prior code § 38.03

The payment of a tax required by this title, and its acceptance by the City, and the issuance of a certificate to any person, shall not entitle the holder thereof to carry on any business in or on any building or premises designated in such certificate in the event that such building or premises are situated in a locality in which the conduct of such a business is in violation of any law, or the business itself is illegal.

prior code § 38.05

No certificate issued under any provision of this title shall be in any manner transferred or assigned, or authorize any person, other than the person named in the certificate, to carry on the business therein named or to transact such business in any place other than the place or location therein named, without the written consent of the bureau endorsed thereon. At the time such certificate is assigned or transferred, or the place or location for the carrying on of such business is changed, the person applying for such a transfer or change shall pay to the bureau a fee of one dollar for each assignment or transfer.

prior code § 39.26

Every person having a certificate or permit under the provisions of this title, and carrying on a business at a fixed place of business, shall keep such certificate or permit posted and exhibited, while in force, in some conspicuous part of said place of business.Every person having such a certificate or permit and not having a fixed place of business, or having a free permit, shall carry such a certificate or permit with him or her at all times while carrying on the business for which the same was issued.

prior code § 39.28

No affidavit, return, statement, or certificate required under any provision of this title shall be conclusive upon the City, or any department, bureau, officer, or agent thereof, and whenever it appears to the satisfaction of the bureau, or any member or officer thereof, and he or she has reason to believe that a return, affidavit, statement, or certificate does not set forth the true facts required by this title, the bureau or officer may withhold the issuance of a certificate or permit therefor until such time as the business furnishes satisfactory evidence of the truth of the return, statement, affidavit, or certificate.

prior code § 37.02

Ord. 1984-5, §§ 5, 15, 1984

Notices required under this title to be given shall be deemed to have been served when the same have been deposited at San Mateo in the United States mail enclosed in a sealed envelope, postage prepaid, addressed to such person at his or her place of business as the address of the same appears in the records of the bureau, and if no such address appears, then to his or her last known address, and if there be no last known address, then addressed to him or her at the City of San Mateo.

prior code § 39.24

Ord. 1984-5, §§ 5, 15, 1984

(a) Any affidavit, declaration, return, statement, and certificate, and any other documents required by this title to be filed, shall be deemed confidential in character and shall not be subject to public inspection, and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this title. Any officer or employee of this city who wilfully violates any provision of this section is guilty of a misdemeanor or infraction as charged pursuant to Chapter 1.04, and such violation shall be cause for discharge from the City's service.

(b) EXCEPTION. Persons charged with the administration of this title are authorized to allow inspection of affidavits, declarations, returns, statements, certificates, and any other documents required by this title to be filed by a business license tax consultant hired by a business association or hired by the City to assist in establishing a downtown benefit assessment district, provided, however, that said consultant is hired shall be required to keep confidential the contents of such affidavits, declarations, returns, statements, certificates and other documents. Allowance of such inspection shall not be a violation of subsection (a) hereof. It is unlawful for a consultant to provide the contents of any affidavits, declarations, returns, statements, certificates, or other documents obtained from city to any other person.

prior code § 39.25

The council, the board of review, the tax review committee, the Tax Collector, and any person designated as an agent by any of the above-listed persons for such an inspection may, at any time during normal business hours, for the purpose of enforcing the provisions of this title, inspect the accounts, books, papers, and documents of any business that holds any permit or tax certificate of the City or that has filed a permit application or business tax return with the City. Any person shall produce under the seal of the City his or her authority to make such an inspection.The council, board of review, the tax review committee, or Tax Collector may, upon 5 days written notice, require any business that holds a permit or tax certificate issued by the City or that has filed a permit application or business tax return with the City to produce any accounts, books, papers, or documents at any location in the City that the Council, board of review, or Tax Collector may designate in writing, for the purpose of enforcing this title.No person conducting an inspection or review pursuant to this section may reveal the information obtained from such an inspection or review to anyone not charged with the administration or enforcement of the provisions of this title.

Compliance with applicable rules and regulations of San Mateo County, including any fees paid to the county and any permits issued by the county, shall be in addition to, not in satisfaction of, any and all other conditions, taxes, fees, licenses, permits, and requirements of this code.

Ord. 1984-5, §§ 7, 18, 1984

(a) Non-profit organizations that are exempt from business taxes pursuant to Government Code Section 37101(c) shall file, prior to the commencement of their activities in San Mateo and annually thereafter on a date as requested by the Finance Department, the following information on forms provided by the City: organization name; address; mailing address; phone number; names of owners/directors/manager; person to contact in emergencies; basis of tax exemption and I.D. number; zoning information; and such other information as required by the Finance Department or City Manager.

(b) For non-profit organizations that are in existence on the effective date of this ordinance, they shall have 90 days to file the information required by subdivision (a).

(c) This section shall apply to non-profit organizations that occupy offices or other building facilities in the City of San Mateo for more than a 30-day period in a year.