San Mateo Municipal Code Ch. 5.27 Enforcement

(a) If a tax certificate is not renewed by payment of the annual business tax by the 45th day after the tax becomes due, the Tax Collector shall add to the amount due, as a penalty, 5% thereof for each 30 days or fraction thereof after the 45th day that the tax is unpaid, provided that after 150 days from said 45th day, and after 7 days' notice from the Tax Collector, the penalty shall be 100% of the tax.

(b) Double Business Taxes. Notwithstanding any other provision of this title, any person who has conducted any business in this city for which a tax payment is required, without first having paid the business tax due, and after having received seven days' notice from the collector in any year of the need to pay the tax, shall pay a business tax as follows: If such a tax is payable in advance for a certain period the tax shall be double the amount otherwise required for such purpose and period, or double the amount otherwise required for the period during which the business has been conducted without paying the tax, whichever is the greater.

prior code § 42.01

The conviction and punishment of any person for transacting any business without a tax payment or a permit as required by this title shall not excuse or exempt such person from the payment of any tax or fee due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this title.

prior code § 42.03

The amount of any tax, fee, or penalty imposed by this title is a debt to the City. Any person carrying on any business, without first having procured a certificate or permit from the City to do so, is liable to an action in the name of city in any court of competent jurisdiction, for the amount of permit fee, tax, and penalties imposed on such business, and an attachment shall issue on a verified complaint without any bond or affidavit being given in behalf of the plaintiff.

prior code § 42.04

In any action brought under, or arising out of, any of the provisions hereof, the fact that a party thereto represented himself as engaged in any business or calling for which a certificate or permit is required, or that such party exhibited a sign indicating such business or calling, is conclusive evidence of the liability of such party to pay a tax or fee for such business.

prior code § 42.05