City of San Mateo Law Library
City of San Mateo Municipal Code.


In the case of persons (except bona fide employees of the person conducting such meeting) admitted free, or at reduced rates, to such places at which horse racing meetings or harness horse racing meetings are held or conducted within this city, at any time when, and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected, based on the price so charged to other persons for the same or similar accommodations to be paid by the persons so admitted.