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City of San Mateo Municipal Code.


(a) Persons conducting any of the following automotive-related business shall pay an annual business tax as follows:

(1) Public garage or parking lot, thirty dollars;

(2) New or used auto sales, seventy-five dollars;

(3) Auto repair shop, including body repair and painting, and excluding businesses engaged primarily in retail merchandising, thirty dollars;

(4) Gasoline service stations, eighty-five dollars;

(5) Auto upholstery shop, thirty dollars.

Should any person conduct more than one of the abovementioned businesses at a single location, he or she shall be liable for only the largest applicable license tax provided by this section.

(b) Records and Reports Required. Every used automobile dealer shall keep a record of the purchases, consignments, sales, and exchanges of each motor vehicle purchased, sold, consigned to be sold, or exchanged by such dealer and said record shall at all times be open to the inspection of the license Tax Collector, or Chief of Police, or any peace officer under his or her direction. Said record shall contain the name and address of the person, firm, or corporation from whom purchased, or received, the make, state license number, motor number, serial number, style and seating capacity of any used motor vehicle purchased or received.