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City of San Mateo Municipal Code.


Each person engaging in the business of selling Christmas trees and decorative vegetation or pumpkins upon a lot or premises for which no other valid retail sale business tax certificate is outstanding shall pay a tax of fifty dollars per season; in addition, each return shall be accompanied by a cash deposit of one hundred dollars to assure that the business removes all temporary structures, debris, and litter from the lot or premises where the business intends to operate. On the failure of the business to remove all temporary structures, debris, and litter from the lot or premises, after ceasing operation, the deposit will be forfeited to the City; otherwise, the building official shall cause the deposit to be refunded within fifteen days of written notice to the building official by the business that the operation has ended; provided, however, that no tax shall be charged or deposit required where it appears to the satisfaction of the City Manager that such sales are for the benefit of eleemosynary, philanthropic, or other nonprofit organizations in the City. Notwithstanding any other provisions of this code, the sale of Christmas trees or pumpkins shall be a temporary permitted use in residential zones for eleemosynary, philanthropic, and other nonprofit organizations only with a special permit obtained from the City Manager.