San Mateo Municipal Code Ch. 5.09 Bureau of Business Taxes and Permits

For the statutory provisions regarding the legislative power of cities to license for revenue and regulation every kind of lawful business transacted within the City, see Cal. Gov. C.A. § 37101.

The bureau heretofore established, shall continue to function, provided that it shall hereafter be composed of the business Tax Collector and such employees of the City as he or she may select to serve with him. The board of review (sometimes referred to in this title as "board") is established and shall function and have the powers provided for in this title. The board of review shall consist of the finance director, or his or her designee, zoning administrator, or his or her designee, the chief of the fire department of the City, or his or her designee, the chief of the Police Department, or his or her designee, and the building official of the City, or his or her designee. A designee member shall serve at the pleasure of the officer appointing him.

prior code § 37.01

(a) Bureau. It shall be the duty of the bureau of business taxes and permits, and it shall have the power, to administer this title in accordance with the terms hereof.

(b) Board. It shall be the duty of the board of review, and it shall have the power to hear appeals of business tax and permit decisions as provided in this title, and to advise the Tax Collector and the City Manager on business tax and permit policies and problems.

(c) Business Tax Collector (hereafter Tax Collector). It shall be the duty of the business Tax Collector and he or she shall have the power, regularly and promptly to require the permitting and taxing of all businesses regulated under this title and to cause the collection of business taxes, and the prosecution of all persons violating any of the provisions hereof. The Tax Collector may promulgate rules and regulations regarding enforcement of the provisions of this title with approval by resolution of the Council. These rules and regulations shall be enforceable as part of this code.

(d) Business Tax Collector—Employees—Inspectors. The business Tax Collector, all business tax inspectors and employees of the finance department in the discharge of their official duties, and all police officers shall have and exercise the power, and it shall be their duty:

(1) To make arrests for the violation of the provisions of this title;

(2) To enter free of charge at any time any place of business for which a tax or permit is required, and to demand the exhibition of such tax certificate or permit for the current term from any person engaged or employed in the transaction of such business; and

(3) To require the holder of any free certificate or permit to write his or her signature and furnish his or her photograph and be fingerprinted for the purpose of comparison with the data in connection with the original tax certificate or permit.

prior code § 37.02

The tax review committee is established and shall function as an appellate board for hearing appeals of assessment of business tax as provided in chapter 5.18. The committee shall consist of the City Manager, or his or her designee, the City Clerk, or his or her designee, and the finance director, or his or her designee. A designee member shall serve at the pleasure of the officer appointing him.