San Mateo Municipal Code Ch. 5.24 Business Tax

Every person conducting the business of auctioneer shall pay a business tax of one hundred dollars for the first day during which he or she conducts an auction sale, and fifty dollars for each subsequent day.

prior code § 43.10

(a) Persons conducting any of the following automotive-related business shall pay an annual business tax as follows:

(1) Public garage or parking lot, thirty dollars;

(2) New or used auto sales, seventy-five dollars;

(3) Auto repair shop, including body repair and painting, and excluding businesses engaged primarily in retail merchandising, thirty dollars;

(4) Gasoline service stations, eighty-five dollars;

(5) Auto upholstery shop, thirty dollars.

Should any person conduct more than one of the abovementioned businesses at a single location, he or she shall be liable for only the largest applicable license tax provided by this section.

(b) Records and Reports Required. Every used automobile dealer shall keep a record of the purchases, consignments, sales, and exchanges of each motor vehicle purchased, sold, consigned to be sold, or exchanged by such dealer and said record shall at all times be open to the inspection of the license Tax Collector, or Chief of Police, or any peace officer under his or her direction. Said record shall contain the name and address of the person, firm, or corporation from whom purchased, or received, the make, state license number, motor number, serial number, style and seating capacity of any used motor vehicle purchased or received.

prior code § 43.24

Every person conducting any fair or carnival, or other like or similar exhibition or amusement, shall pay a single business tax of thirty dollars for each of the following:

(1) Side show;

(2) Ferris wheel, merry-go-round, circle swing, dodger, lindyloop or similar mechanical device;

(3) Game of chance or skill;

(4) Booth or wagon from which food, candy, or soft drinks are sold; provided, however, that no tax shall be charged where it appears to the satisfaction of the bureau that no admission fee is charged therefor, or that the whole thereof is or will be given for benevolent purposes; and provided further, that no portion of any street shall be used for such purposes.

prior code § 43.13

Each person engaging in the business of selling Christmas trees and decorative vegetation or pumpkins upon a lot or premises for which no other valid retail sale business tax certificate is outstanding shall pay a tax of fifty dollars per season; in addition, each return shall be accompanied by a cash deposit of one hundred dollars to assure that the business removes all temporary structures, debris, and litter from the lot or premises where the business intends to operate. On the failure of the business to remove all temporary structures, debris, and litter from the lot or premises, after ceasing operation, the deposit will be forfeited to the City; otherwise, the building official shall cause the deposit to be refunded within fifteen days of written notice to the building official by the business that the operation has ended; provided, however, that no tax shall be charged or deposit required where it appears to the satisfaction of the City Manager that such sales are for the benefit of eleemosynary, philanthropic, or other nonprofit organizations in the City. Notwithstanding any other provisions of this code, the sale of Christmas trees or pumpkins shall be a temporary permitted use in residential zones for eleemosynary, philanthropic, and other nonprofit organizations only with a special permit obtained from the City Manager.

prior code § 43.35

Every person conducting the business of a circus, menagerie, wild west show, or any other like or similar exhibition given under, or surrounded or partially enclosed by, canvas, shall pay a tax of one hundred fifty dollars for the first day and thirty dollars for each additional day.

prior code § 43.12

Every person conducting the business of contractor shall pay an annual tax as follows:

(1) General contractor, one hundred dollars;

(2) All other contractors, forty dollars.

prior code § 43.29

Every person engaged in the business of conducting races or other contests of speed or endurance between horses or other animals within the City and from which the City does not collect a parimutuel tax pursuant to Section 3.44.022 of this code, shall pay a tax of one hundred dollars per day, in advance. In the event that the net proceeds of the holding of any such race or contest is wholly or substantially devoted to a charitable or public or patriotic object, the Council may, in its discretion and upon proper proof of such circumstances, waive the tax for such a day in whole or in part.

prior code § 43.32

Every person conducting the business of a hotel or roominghouse shall pay an annual business tax of thirty dollars plus two dollars and fifty cents for each room in excess of twelve used for rental to guests.

prior code § 43.11

Every person conducting the business of newspaper publishing shall pay an annual business tax as follows:

(1) Daily publishing, one hundred dollars;

(2) Other than daily publishing, seventy-five dollars.

Every person conducting the business of a pawnbroker shall pay an annual business tax of thirty dollars.

Every person conducting the business of a peddler, excepting peddlers of newspapers, periodicals and publications, shall pay an annual business tax of thirty dollars.

prior code § 43.05

Each person engaged in the profession of accountant, appraiser, architect, assayer, attorney, auditor, bacteriologist, certified public accountant, chemist or laboratory specialist or operator, chiropodist, chiropractor, civil engineer, dental laboratory specialist or operator, dentist, electrical engineer, geologist, hydraulic engineer, medical laboratory specialist or operator, oculist, optician, optometrist, osteopath, physician, structural engineer, surgeon, surveyor, and veterinarian, shall pay an annual business tax based upon the annual gross receipts of that person so applying for the calendar year preceding filing such application, in the same amounts provided for each respective class as set forth in Section 5.24.200.

prior code § 43.31

Every person conducting the business of operating a public dance or dancehall shall pay a business tax of thirty dollars per night in advance. Where dances are held four or more times per year, the tax shall be one hundred twenty dollars annually.

prior code § 43.15

Every person conducting the business of real estate broker or stockbroker shall pay an annual business tax of fifty dollars plus five dollars for each salesman associated with or employed by such broker.

Every person, retailer, or jobber engaged in managing, operating or carrying on a business of selling at retail any goods, wares, merchandise or things of value; or engaged in managing, operating or carrying on any trade, profession, occupation, service, calling, or business in this city, shall pay an annual business tax based upon their annual gross receipts, as follows:

The tax provided for in this section shall be based upon the gross receipts of the business for the calendar year immediately preceding the filing of the return.In the event the business has not been conducted for that preceding year, it shall file an estimate of gross receipts expected for the calendar year for which the certificate is to be issued, and the tax shall then be based on that estimate.Any remaining tax due under the provisions of Section 5.12.010 shall be paid within thirty days after the end of the period for which the certificate has been issued.

prior code § 43.01

Each person conducting the business of private school shall pay an annual business license tax of $50.00.

Every person conducting a business or a charity fund-raising event of producing live performances, the exhibition of motion pictures in establishments not principally devoted to such exhibition, lectures, entertainment, shows, contests or exhibitions not otherwise specifically required herein to pay a business tax shall pay an annual business tax of $200.00.When such a business or charity fund-raising event will be conducted for a period of 60 days or less, the business tax shall be in the amount of $50.00.Provided, however, that every operator or sponsor of a show or exhibition with commercial sales for profit shall pay a business tax as follows:

(1) On all shows and exhibitions conducted for profit, with commercial sales by individual exhibitors and sales booths, the tax shall be:

(A) For each sponsor or operator thereof, a daily tax of $20.00 up to a maximum of $140.00 for any one show or exhibition;

(B) For each exhibit booth or exhibitor conducting sales under such sponsorship, a tax of five dollars for the duration of any one show or exhibition.

(2) On all shows and exhibitions conducted by a charitable organization as a charity fund-raising event, with commercial sales by individual exhibitors and sales booths, the rates shall be:

(A) For each charity sponsor or operator thereof, a daily tax of $10.00 up to a maximum of $70.00 for any one show or exhibition;

(B) For each exhibit booth or exhibitor conducting sales under such sponsorship, a tax of five dollars for any one show or exhibition.

(3) The sponsors or operators of all shows and exhibitions, whether profit-making or charitable, shall obtain their business tax certificate by payment of the tax prior to the opening of the show or exhibition. Thereafter, they shall collect all taxes due hereunder from each of their exhibitors who have engaged in sales of merchandise as part of the show or exhibition and remit the same with a brief accounting of the number of exhibitors and amount of taxes due and paid within ten days of the close of said show or exhibition.

prior code § 43.16

Every person conducting the business of solicitor shall pay a business tax of seventy-five dollars per quarter and five dollars per day for each person in excess of two employees within the City in such business.

prior code § 43.06

(a) Each vendor of racing forms shall pay a business tax for horse racing or harness racing meets, or a meeting including both, as follows:

(1) A tax of ten dollars for each day during such meeting, for selling any racing form under one title or name, and

(2) A tax of two dollars and fifty cents for each day during such meeting, for the privilege of selling each racing form under any title in addition to the first, and

(3) A tax of ten dollars for the entire period of such meeting for each person employed in such business within the City;

Where any such meeting extends over a period of fewer than thirty days:

(1) A tax of five dollars for each day during such meeting for selling any racing form under one title or name, and

(2) A tax of one dollar and fifty cents for each day during such meeting, for selling each racing form under any title in addition to the first, and

(3) A tax of ten dollars for the entire period of such meeting for each person employed in such business within the City.

(b) All taxes payable under the terms set forth in this section shall be paid at the rates in this section provided, in advance, to include the entire number of racing days granted by the duly constituted authority, prior to the issuance of any certificate herein provided for.

prior code § 43.09

Every person conducting the business of street vendor shall pay a business tax of ten dollars per day. Such person shall first also obtain a permit stating the location at which such business may be carried on, provided no permit shall be issued for carrying on such a business within one thousand feet of the boundary line of any school yard, public park, or public playground.

prior code § 43.07

Every person conducting the business of a temporary vendor shall pay a business tax of twenty dollars per day, and the sum of five dollars per day for each person employed within city in such business in excess of three persons.

prior code § 43.08

Every person driving, operating or maintaining any vehicle, trailers included, upon any street in the City in connection with any business of hauling, draying, moving or similar operation, which business is not otherwise taxed under other provisions of this title, shall pay an annual business tax of thirty dollars for each such vehicle.

prior code § 43.03

Every person who has paid a vehicle business tax under the provisions of Section 5.24.280, or has paid a business tax under any other provisions of this title, may also obtain a vehicle license sticker for purposes of identification and for use of city facilities upon payment of the sum of two dollars for each vehicle to be used for such purposes.

prior code § 43.04

Every person conducting the business of water company shall pay an annual business tax of 1.35% of gross receipts from all business conducted within the City of San Mateo.