{"t": "Title 3 TAXATION AND FINANCE", "p": "/us/ca/cities/san-mateo/code/3", "et": "container", "dj": "/us/ca/cities/san-mateo/code/index.json", "fh": "/us/ca/cities/san-mateo/code/3/index.full.html", "sc": "Title 3", "sp": "library|City of San Mateo, Cal., Code|3", "c": [{"t": "Chapter 3.35 Claims", "p": "/us/ca/cities/san-mateo/code/3.35", "et": "container", "sc": "Chapter 3.35", "sp": "library|City of San Mateo, Cal., Code|3|3.35", "c": [{"t": "3.35.010 AUTHORITY.", "p": "/us/ca/cities/san-mateo/code/3.35.010", "et": "section", "sc": "Section 3.35.010", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.010"}, {"t": "3.35.020 Claims Required", "p": "/us/ca/cities/san-mateo/code/3.35.020", "et": "section", "sc": "Section 3.35.020", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.020"}, {"t": "3.35.030 Form of Claim", "p": "/us/ca/cities/san-mateo/code/3.35.030", "et": "section", "sc": "Section 3.35.030", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.030"}, {"t": "3.35.040 Claim Prerequisite to Suit", "p": "/us/ca/cities/san-mateo/code/3.35.040", "et": "section", "sc": "Section 3.35.040", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.040"}, {"t": "3.35.045 EXHAUSTION OF ADMINISTRATIVE REMEDIES.", "p": "/us/ca/cities/san-mateo/code/3.35.045", "et": "section", "sc": "Section 3.35.045", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.045", "c": [{"t": "(i)", "p": "/us/ca/cities/san-mateo/code/3.35.045#(i)", "et": "para", "sc": "Section 3.35.045(i)", "x": "exhaust any administrative remedies specified by any other provision of thi"}, {"t": "(ii)", "p": "/us/ca/cities/san-mateo/code/3.35.045#(ii)", "et": "para", "sc": "Section 3.35.045(ii)", "x": "pay the full amount owed, including applicable penalties and interest."}]}, {"t": "3.35.050 SUIT.", "p": "/us/ca/cities/san-mateo/code/3.35.050", "et": "section", "sc": "Section 3.35.050", "sp": "library|City of San Mateo, Cal., Code|3|3.35|3.35.050"}]}, {"t": "Chapter 3.38 PROPERTY TAXATION", "p": "/us/ca/cities/san-mateo/code/3.38", "et": "container", "sc": "Chapter 3.38", "sp": "library|City of San Mateo, Cal., Code|3|3.38", "c": [{"t": "3.38.010 TRANSFER OF CITY TAX FUNCTION.", "p": "/us/ca/cities/san-mateo/code/3.38.010", "et": "section", "sc": "Section 3.38.010", "sp": "library|City of San Mateo, Cal., Code|3|3.38|3.38.010"}]}, {"t": "Chapter 3.44 ADMISSIONS TAX\u2014HORSE RACING", "p": "/us/ca/cities/san-mateo/code/3.44", "et": "container", "sc": "Chapter 3.44", "sp": "library|City of San Mateo, Cal., Code|3|3.44", "c": [{"t": "3.44.010 DEFINITIONS.", "p": "/us/ca/cities/san-mateo/code/3.44.010", "et": "section", "sc": "Section 3.44.010", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.010", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.44.010#(a)", "et": "para", "sc": "Section 3.44.010(a)", "x": "\"Admission\" as used in this chapter means the right to enter a place where "}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.44.010#(b)", "et": "para", "sc": "Section 3.44.010(b)", "x": "\"Tax\" or \"taxes\" includes penalties, interest and costs."}]}, {"t": "3.44.020 TAX LEVY.", "p": "/us/ca/cities/san-mateo/code/3.44.020", "et": "section", "sc": "Section 3.44.020", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.020", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(a)", "et": "para", "sc": "Section 3.44.020(a)", "x": "Method. There shall be levied, assessed, collected and paid, a tax of fifty"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(b)", "et": "para", "sc": "Section 3.44.020(b)", "c": [{"t": "(1)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(b)(1)", "et": "para", "sc": "Section 3.44.020(b)(1)", "x": "Senior citizens of the age of sixty-five years or more;"}, {"t": "(2)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(b)(2)", "et": "para", "sc": "Section 3.44.020(b)(2)", "x": "Members of the armed forces of the United States in active duty status;"}, {"t": "(3)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(b)(3)", "et": "para", "sc": "Section 3.44.020(b)(3)", "x": "Persons admitted on tickets sold by a charitable, nonprofit organization, w"}], "x": "Reduced Admission Tax. The tax to be levied, assessed, collected and paid b"}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(c)", "et": "para", "sc": "Section 3.44.020(c)", "c": [{"t": "(1)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(c)(1)", "et": "para", "sc": "Section 3.44.020(c)(1)", "x": "The sum of twenty-five cents of each such admission tax paid shall be depos"}, {"t": "(2)", "p": "/us/ca/cities/san-mateo/code/3.44.020#(c)(2)", "et": "para", "sc": "Section 3.44.020(c)(2)", "x": "The sum of twenty-five cents of each such admission tax paid shall be depos"}], "x": "Allocation of Receipts. The taxes paid and received shall be allocated here"}]}, {"t": "3.44.022 ELECTION PURSUANT TO SECTION 19610.3 OF THE BUSINESS AND PROFESSIONS CODE.", "p": "/us/ca/cities/san-mateo/code/3.44.022", "et": "section", "sc": "Section 3.44.022", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.022", "c": [{"t": "(1)", "p": "/us/ca/cities/san-mateo/code/3.44.022#(1)", "et": "para", "sc": "Section 3.44.022(1)", "x": "This election does not apply to horse racing conducted during the annual co"}, {"t": "(2)", "p": "/us/ca/cities/san-mateo/code/3.44.022#(2)", "et": "para", "sc": "Section 3.44.022(2)", "x": "This election shall be effective as of Saturday, September 25, 1982, and th"}, {"t": "(3)", "p": "/us/ca/cities/san-mateo/code/3.44.022#(3)", "et": "para", "sc": "Section 3.44.022(3)", "x": "If for any reason either the election by the Tanforan Racing Association, o"}]}, {"t": "3.44.024 STATEMENT\u2014ACCOUNT\u2014PAYMENT.", "p": "/us/ca/cities/san-mateo/code/3.44.024", "et": "section", "sc": "Section 3.44.024", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.024"}, {"t": "3.44.025 ELECTION PURSUANT TO SECTION 19610.3 OF THE BUSINESS AND PROFESSIONS CODE\u2014SAN MATEO COUNTY FAIR ASSOCIATION.", "p": "/us/ca/cities/san-mateo/code/3.44.025", "et": "section", "sc": "Section 3.44.025", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.025", "c": [{"t": "(1)", "p": "/us/ca/cities/san-mateo/code/3.44.025#(1)", "et": "para", "sc": "Section 3.44.025(1)", "x": "This election shall be effective as of August 20, 1984, and that effective "}, {"t": "(2)", "p": "/us/ca/cities/san-mateo/code/3.44.025#(2)", "et": "para", "sc": "Section 3.44.025(2)", "x": "If for any reason either the election by the San Mateo County Fair Associat"}]}, {"t": "3.44.030 REDUCED ADMISSION CHARGE.", "p": "/us/ca/cities/san-mateo/code/3.44.030", "et": "section", "sc": "Section 3.44.030", "sp": "library|City of San Mateo, Cal., Code|3|3.44|3.44.030"}, {"t": "3.44.040 PLACE OF 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Seismic upgrading, gender modifications, Americans with Disa"}]}, {"t": "3.56.040 EXEMPTIONS.", "p": "/us/ca/cities/san-mateo/code/3.56.040", "et": "section", "sc": "Section 3.56.040", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.040", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.56.040#(a)", "et": "para", "sc": "Section 3.56.040(a)", "x": "Any person as to whom, or any occupancy as to which, it is beyond the power"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.56.040#(b)", "et": "para", "sc": "Section 3.56.040(b)", "x": "Occupancy of rooms by officers or employees of a legal entity which has a w"}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.56.040#(c)", "et": "para", "sc": "Section 3.56.040(c)", "x": "No such exemptions shall be claimed or granted except upon a written claim "}]}, {"t": "3.56.050 OPERATOR DUTIES.", "p": "/us/ca/cities/san-mateo/code/3.56.050", "et": "section", "sc": "Section 3.56.050", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.050"}, {"t": "3.56.060 REGISTRATION.", "p": "/us/ca/cities/san-mateo/code/3.56.060", "et": "section", "sc": "Section 3.56.060", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.060", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.56.060#(a)", "et": "para", "sc": "Section 3.56.060(a)", "x": "The name of the operator;"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.56.060#(b)", "et": "para", "sc": "Section 3.56.060(b)", "x": "The address of the hotel;"}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.56.060#(c)", "et": "para", "sc": "Section 3.56.060(c)", "x": "The date upon which the certificate was issued; and"}, {"t": "(d)", "p": "/us/ca/cities/san-mateo/code/3.56.060#(d)", "et": "para", "sc": "Section 3.56.060(d)", "x": "\"This Transient Occupancy Registration Certificate signifies that the perso"}]}, {"t": "3.56.070 REPORTING\u2014REMITTING.", "p": "/us/ca/cities/san-mateo/code/3.56.070", "et": "section", "sc": "Section 3.56.070", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.070"}, {"t": "3.56.080 PENALTIES\u2014INTEREST.", "p": "/us/ca/cities/san-mateo/code/3.56.080", "et": "section", "sc": "Section 3.56.080", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.080", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.56.080#(a)", "et": "para", "sc": "Section 3.56.080(a)", "x": "Original Delinquency. 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Every penalty imposed and such interest as accru"}]}, {"t": "3.56.090 FAILURE TO COLLECT AND REPORT\u2014TAX DETERMINATION.", "p": "/us/ca/cities/san-mateo/code/3.56.090", "et": "section", "sc": "Section 3.56.090", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.090"}, {"t": "3.56.100 RECORDS.", "p": "/us/ca/cities/san-mateo/code/3.56.100", "et": "section", "sc": "Section 3.56.100", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.100"}, {"t": "3.56.110 REFUNDS.", "p": "/us/ca/cities/san-mateo/code/3.56.110", "et": "section", "sc": "Section 3.56.110", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.110", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.56.110#(a)", "et": "para", "sc": "Section 3.56.110(a)", "x": "An operator may claim a refund or take as credit against taxes collected an"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.56.110#(b)", "et": "para", "sc": "Section 3.56.110(b)", "x": "A transient may obtain a refund of taxes overpaid or paid more than once or"}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.56.110#(c)", "et": "para", "sc": "Section 3.56.110(c)", "x": "No refund shall be paid under the provisions of this section unless the cla"}]}, {"t": "3.56.120 Actions to Collect.", "p": "/us/ca/cities/san-mateo/code/3.56.120", "et": "section", "sc": "Section 3.56.120", "sp": "library|City of San Mateo, Cal., Code|3|3.56|3.56.120", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.56.120#(a)", "et": "para", "sc": "Section 3.56.120(a)", "x": "Debt deemed owed to City. 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The notice inviting bids shall describe the project t"}, {"t": "(2)", "p": "/us/ca/cities/san-mateo/code/3.60.040#(a)(2)", "et": "para", "sc": "Section 3.60.040(a)(2)", "x": "Opening of Bids. All bids shall be sealed, identified as such and submitted"}, {"t": "(3)", "p": "/us/ca/cities/san-mateo/code/3.60.040#(a)(3)", "et": "para", "sc": "Section 3.60.040(a)(3)", "x": "Award. The City Council may, in its discretion, waive any minor irregularit"}, {"t": "(4)", "p": "/us/ca/cities/san-mateo/code/3.60.040#(a)(4)", "et": "para", "sc": "Section 3.60.040(a)(4)", "x": "Rejection. The City Council may, it in its discretion, reject all bids rece"}], "x": "City Council Award Procedure. The following procedures shall apply:"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.60.040#(b)", "et": "para", "sc": "Section 3.60.040(b)", "x": "Non-City Council Awards. An open market procedure may be used without the r"}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.60.040#(c)", "et": "para", "sc": "Section 3.60.040(c)", "x": "Professional Services. Notwithstanding the above procedures, agreements wit"}]}, {"t": "3.60.050 EXCEPTIONS.", "p": "/us/ca/cities/san-mateo/code/3.60.050", "et": "section", "sc": "Section 3.60.050", "sp": "library|City of San Mateo, Cal., Code|3|3.60|3.60.050", "c": [{"t": "(a)", "p": "/us/ca/cities/san-mateo/code/3.60.050#(a)", "et": "para", "sc": "Section 3.60.050(a)", "x": "where any emergency exists affecting or threatening to affect the public he"}, {"t": "(b)", "p": "/us/ca/cities/san-mateo/code/3.60.050#(b)", "et": "para", "sc": "Section 3.60.050(b)", "x": "where calling for bids is impracticable, unavailing, or impossible and the "}, {"t": "(c)", "p": "/us/ca/cities/san-mateo/code/3.60.050#(c)", "et": "para", "sc": "Section 3.60.050(c)", "x": "to the placement of insurance coverage;"}, {"t": "(d)", "p": "/us/ca/cities/san-mateo/code/3.60.050#(d)", "et": "para", "sc": "Section 3.60.050(d)", "x": "to franchises awarded by the City Council;"}, {"t": "(e)", "p": 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