San Mateo Municipal Code Ch. 5.12 Tax Return Filing—issuance of Certificate

Upon a person filing a business tax return for the first time in the City, or for a newly established business, he or she shall furnish to the bureau, for its guidance in ascertaining the amount to be paid by the applicant business, a written return under penalty of perjury, upon a form provided by the bureau, setting forth such information as may be therein required as may be necessary properly to determine the amount of the license tax to be paid by the business.If the amount of the tax to be paid by the business is based upon the average number of persons employed, or upon the gross receipts of its business, it shall estimate the average number of persons to be employed in its business, or the gross receipts of its business, as the case may be, for the period to be covered by the return. This estimate, if accepted by the bureau as a reasonable one, shall be used in determining the amount of tax to be paid by the business; provided, however, the amount of the tax so determined shall be tentative only, and such business shall, within thirty days after the expiration of the period for which a tax certificate may have been issued, furnish the bureau with a statement under penalty of perjury upon a form furnished by it, showing the exact number of persons employed in such business, or the exact gross receipts of such business, as the case may be, during the period of such certificate, and the tax for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal of certificates for other businesses, after deducting from the payment found to be due, the amount paid at the time such first certificate was issued. The bureau shall not issue to any such business another certificate for the same, or any other business, until that business shall have furnished to it the written statement and paid the tax as hereinabove required.

prior code § 39.01

None of the business taxes provided for in this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the State. In any case where a business tax is believed by a business tax certificate holder or applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Tax Collector for an adjustment of the business tax. Such application may be made before, at, or within one year after the payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business, his or her gross receipts, and such other information as the Tax Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Tax Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory or, if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged the Tax Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by the provisions of this chapter. Should the Tax Collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of the applicant's business in the City or at the end of each fiscal year, a sworn statement of the gross receipts and pay the amount of business tax therefore; provided, however, no additional business tax during any one calendar year shall be required after the business tax certificate holder shall have paid an amount equal to the annual business tax as prescribed in this chapter.

The Tax Collector may review any return filed pursuant to this chapter and may request or inspect any documents or accounts as provided for in this title or in rules and regulations promulgated pursuant to this title to determine what the correct tax due is. If the Tax Collector determines that too much tax was paid, he or she shall cause the overpayment to be paid to the business affected within 10 days. If he or she determines that too little tax was paid, he or she shall require immediate payment of the additional amount due, plus a penalty of fifty percent of the additional amount due. If the payment is not made within ten days of notice to the business of the additional amount due, the Tax Collector shall report the matter to the tax review committee pursuant to Chapter 5.18.

(a) No certificate or permit to conduct the business of a food establishment or to operate or maintain a food vending machine or food vending vehicle shall be issued unless the applicant therefor has made the premises where such food establishment is to be conducted, or has made the food vending machine or the food vending vehicle conform in all respects with any and all requirements of the laws of the State, and of this code, the Building Department, the Fire Department and the sanitary rules and regulations of the San Mateo County Department of Health Services which are then in force for the operation and maintenance of such establishments, machines and vehicles. Evidence of compliance with said rules and regulations in form of reports from the San Mateo County Department of Health Services, and from the Fire Department and Building Division of the City shall be presented to the bureau before any application for a tax certificate or permit to operate or conduct such establishment, vending machine or vehicle, shall be granted.

(b) Further provided that the Health Officer shall post permits to operate for any Food Establishment in accordance with the rules of the San Mateo County Department of health services, and no such permit may be removed without the approval of the health officer.

prior code § 39.16

Any person filing an initial or renewal return hereunder for any business wherein entertainment as defined in Section 27.64.210(5)(c) will be provided shall disclose that fact in said return.

prior code § 43.01.5

In all cases, the applicant for the renewal of an expired certificate shall render to the bureau, for its guidance in ascertaining the amount of the tax to be paid by the business a written return under penalty of perjury upon a form to be provided by the bureau, setting forth such information concerning the business during the preceding year as may be required by the bureau to enable it to ascertain the amount of the tax to be paid by the business pursuant to the provisions of this title.

prior code § 39.08

All returns on which a tax is to be paid shall be referred to the Tax Collector. He or she shall have the power in the first instance to determine whether the returns comply with the provisions of this title, and to approve or reject them. If he or she finds that the return does not comply, he or she shall reject it. If it is rejected, the business may appeal as provided in this title.If the Tax Collector determines that the return complies with this title, that all applicable sections of this code have been complied with, and full payment of all business taxes due has been made, he or she shall issue the business a certificate of payment.

prior code § 39.09

Every business required to have a certificate under this title shall file a return with the bureau, and upon approval of the return and the payment of the prescribed tax, the bureau shall issue to such business a certificate which shall contain:

(1) The names of the person to whom the certificate is issued;

(2) The business;

(3) The place where such business is to be carried on;

(4) The date of the expiration of the certificate;

(5) A receipt for the amount of tax paid for such certificate; and

(6) Such other information as the bureau shall determine.

prior code § 41.01

The bureau shall issue to each person to whom a certificate is issued, an identification card for each employee who is engaged in the regular conduct of his or her business where deemed necessary by bureau. This identification card shall be in such a form as the bureau shall determine and shall be carried by each employee at all times while carrying on the business for which it was issued, and each employee shall produce and exhibit the same on demand.

prior code § 41.03

Every person required to have a free permit under this title shall make application for the same to the bureau and upon determination that the application is meritorious, the bureau shall issue to this person a free permit, which shall contain the matters required by Section 5.12.100 and such other information as the bureau shall determine.

prior code § 41.02

All applications for free certificates and permits shall be referred to the City Manager, and he or she shall have the power in the first instance to determine the merits of such applications, and whether applicants under the law are entitled thereto, and to approve or reject any of these applications. If he or she approves any such application, he or she shall issue to the applicant a free permit or certificate. If he or she rejects such an application, the applicant shall have the right to appeal at the times and in the manner provided in this title. A separate permit or certificate shall be required for each person intending to exercise any right under this section.

prior code § 39.14

Payment of reasonable costs for processing free certificates and permits shall be required in accordance with the provisions of this title or as may be otherwise provided by resolution.

prior code § 39.15

The bureau shall make a charge of five dollars for each duplicate certificate or permit issued to replace any certificate or permit issued under the provisions of this title, which may have been lost or destroyed; an applicant for replacement shall make satisfactory proof of such loss.

prior code § 39.27