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

3.52.010 SALES TAX—AMOUNT.

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the City at the rate of ninety-five one-hundredths of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date of this chapter.