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City of San Mateo Municipal Code.


Upon a person filing a business tax return for the first time in the City, or for a newly established business, he or she shall furnish to the bureau, for its guidance in ascertaining the amount to be paid by the applicant business, a written return under penalty of perjury, upon a form provided by the bureau, setting forth such information as may be therein required as may be necessary properly to determine the amount of the license tax to be paid by the business.

If the amount of the tax to be paid by the business is based upon the average number of persons employed, or upon the gross receipts of its business, it shall estimate the average number of persons to be employed in its business, or the gross receipts of its business, as the case may be, for the period to be covered by the return. This estimate, if accepted by the bureau as a reasonable one, shall be used in determining the amount of tax to be paid by the business; provided, however, the amount of the tax so determined shall be tentative only, and such business shall, within thirty days after the expiration of the period for which a tax certificate may have been issued, furnish the bureau with a statement under penalty of perjury upon a form furnished by it, showing the exact number of persons employed in such business, or the exact gross receipts of such business, as the case may be, during the period of such certificate, and the tax for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal of certificates for other businesses, after deducting from the payment found to be due, the amount paid at the time such first certificate was issued. The bureau shall not issue to any such business another certificate for the same, or any other business, until that business shall have furnished to it the written statement and paid the tax as hereinabove required.