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

5.06.010 TAX PAYMENT AND CERTIFICATE REQUIRED.

It is unlawful for any person, either for himself or for any person, to commence or carry on any business in the City, without first having paid the applicable business taxes and having obtained the tax certificate provided for in this title as proof of payment to the City, to do so, or without complying with any and all regulations of such business, contained in this title.