Earlier editions: 2026-09
Title 5 — BUSINESS LICENSES AND REGULATIONS
San Mateo Municipal Code Ch. 5.21 Payment Under Protest
San Mateo Municipal Code · 2026-10 edition · updated 2026-10-05 · San Mateo
Cite as: San Mateo Municipal Code Chapter 5.21 · Text as of 2026-10-05
5.21.010 RIGHT TO PAY UNDER PROTEST.¶
After any of the business taxes or permit fees provided for in this title are payable, any person may pay such fees or taxes under protest. A payment under protest is not a voluntary payment.
prior code § 54.01
5.21.020 PROTEST—FORM—CONTENTS.¶
The protest shall be in writing, specifying:
(1) Whether the entire payment is claimed to be void, or, if only part, what portion;
(2) The grounds on which the claim is founded.
Prior code § 54.02
5.21.030 PROTEST—NUMBERING—FILING.¶
The written protest shall be numbered by the Tax Collector and filed in his or her office.
Prior code § 54.03
5.21.040 PROTEST DETERMINATION.¶
Every tax payment under protest shall be considered to be an appeal of the tax determination and shall be subject to Sections 5.18.020 to 5.18.050 of this Title.
prior code § 54.04
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