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City of San Mateo Municipal Code.

5.24.110 HORSE RACING.

Every person engaged in the business of conducting races or other contests of speed or endurance between horses or other animals within the City and from which the City does not collect a parimutuel tax pursuant to Section 3.44.022 of this code, shall pay a tax of one hundred dollars per day, in advance. In the event that the net proceeds of the holding of any such race or contest is wholly or substantially devoted to a charitable or public or patriotic object, the Council may, in its discretion and upon proper proof of such circumstances, waive the tax for such a day in whole or in part.