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City of San Mateo Municipal Code.

3.48.040 COLLECTION.

The fiscal director of the City shall collect the tax hereby imposed and deposit the same to the general fund. The collection may be delegated, in part, by agreement with the county of San Mateo to provide for payment to and through the county recorder upon recordation of the document of transfer upon such terms and conditions as shall be approved by the City Council.

(1) Penalty. The tax imposed by this chapter is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten percent of the amount of tax due shall accrue. In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of ten percent shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency. Interest shall accrue at the rate of one-half of one percent a month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become part of the tax.

(2) Tax as Debt. The amount of any tax, penalty and interest imposed by this chapter shall be deemed a debt to the City. Any person owing the tax to the City shall be liable to an action brought in the name of the City for the recovery of such amount. The provisions of this section shall not be deemed a limitation upon the City to bring any other action, whether criminal, at law, or in equity arising out of the failure to pay a tax, penalty, or interest imposed, or other failure to comply with the provisions of this chapter.