San Mateo Municipal Code Ch. 5.18 Appeal and Review—revocation—refusal

If the Tax Collector, or bureau, or any member of the board has reason to believe that any business to which any permit has been issued pursuant to this title does not comply with any law of the state, or any portion of this code, or any rules and regulations described in Section 5.12.050, or any business refuses to submit any information requested pursuant to Section 5.06.105, and if within five (5) days after demand has been made therefor, the required information is not furnished, or the business is not made to conform with the requirements described above, the matter may be reported to the board by the Tax Collector.The board may issue an order to show cause, giving at least five (5) days' written notice by mail to the business concerned of a hearing to be held before the board at a time and place to be fixed in the notice, why the permit or certificate should be issued, or if issued, why it should not be suspended until the claimed violation has been corrected, or why the permit or certificate should not be revoked, or why a fee for inspection of the premises, in an amount specified in the notice, of not less than five (5) dollars nor more than $50.00, should not be fixed for payment by the business.The determination of the board shall be subject to appeal by any interested person to the Council.If the permit or certificate is revoked or suspended, the Tax Collector may, in his or her discretion, refund a portion of the tax or fee paid by the business. The portion is to be prorated for the period during which the business is inoperative due to the revocation or suspension, for the balance of the period covered by the certificate or permit.

prior code § 39.19

Any interested person may appeal any decision of the Tax Collector, Chief of Police, or bureau under this title, in writing to the board of review within 10 days after the date of decision. The board shall forthwith set the matter for hearing and cause written notice of the time and place thereof to be given by mail to the appellant, and, in any case, the affected business, not less than five (5) days prior to such hearing. At such hearing the appellant shall appear and offer evidence in support of his or her position. After such hearing, if proper showing is made entitling certificate appellant to relief, the board shall determine the proper fee or relief to be ordered and shall forthwith give written notice to the appellant and affected business of such determination and of the amount of any fee. The board shall cause written notice of its decision to be given by mail to the appellant and the affected business.

prior code § 39.20

Any interested person or the Tax Collector may request the tax review committee to review the information supporting the return or assessment of any business tax to determine what the correct business tax should be pursuant to this title. The committee shall forthwith set the matter for hearing and cause written notice of the time and place thereof to be given by mail to the appellant and the affected business not less than five days prior to the hearing. At the hearing, the appellant shall appear and offer evidence in support of his or her position. After the hearing the committee shall determine the correct tax to be paid. If a business fails to pay the tax determined by the committee within ten days of the committee's determination, the committee shall suspend the certificate of the business.

Within 10 days after written notice of any determination by the board of review, tax review committee, or city manager pursuant to this title, any interested person may appeal in writing to the Council for a review of the Board, Tax Review Committee, or Manager's decision by filing a written appeal with the City Clerk together with a filing fee of twenty-five dollars. The Council shall forthwith set the matter for hearing and cause notice of the time and place thereof to be given by mail to the appellant, and, in any case, the affected business, not less than five (5) days prior to such hearing. At the hearing the appellant shall appear and offer evidence in support of his or her appeal. The Council shall have the power to confirm, reverse, modify, or correct the determination of the board, committee, or manager in any regard. If proper showing is made entitling such appellant to a certificate or permit, the Council shall authorize the granting of the certificate or permit, or its continuation, as the case may be, on such terms and conditions as it shall determine and not inconsistent with this code, shall determine the proper fee or tax to be charged, and shall cause written notice to be given by mail to the appellant and the affected business of its determination and of the amount of the fee or tax, if any.

prior code § 39.21

The decision of the Tax Collector, or bureau or Chief of Police, in the absence of an appeal to the Tax Review Committee or Board of Review, the decision of the Board, Committee, or Manager, in the absence of an appeal to the Council, and the decision of the Council, in any review, shall be final and conclusive upon any and all persons affected thereby. Any fee or tax finally determined shall be due and payable as of the date the original fee or tax was due and payable, together with any penalties that may be due thereon; provided, however, that if the fee or tax is fixed in accordance with the original statement of an licensee appellant business, then no penalty shall attach to the fee or tax by reason of any delinquencies.

prior code § 39.22

The board of review and the Council shall have the power to issue orders to show cause, hear evidence, administer oaths, to certify to all official acts, and issue subpoenas for, and to examine and require the attendance of witnesses and the production of records and documents upon any hearing provided under this title. The Tax Collector shall have the power to administer oaths in the execution of any affidavit, return, statement, or certificate required by this title.

prior code § 39.23