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


Any interested person or the Tax Collector may request the tax review committee to review the information supporting the return or assessment of any business tax to determine what the correct business tax should be pursuant to this title. The committee shall forthwith set the matter for hearing and cause written notice of the time and place thereof to be given by mail to the appellant and the affected business not less than five days prior to the hearing. At the hearing, the appellant shall appear and offer evidence in support of his or her position. After the hearing the committee shall determine the correct tax to be paid. If a business fails to pay the tax determined by the committee within ten days of the committee's determination, the committee shall suspend the certificate of the business.