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City of San Mateo Municipal Code.


Each person engaged in the profession of accountant, appraiser, architect, assayer, attorney, auditor, bacteriologist, certified public accountant, chemist or laboratory specialist or operator, chiropodist, chiropractor, civil engineer, dental laboratory specialist or operator, dentist, electrical engineer, geologist, hydraulic engineer, medical laboratory specialist or operator, oculist, optician, optometrist, osteopath, physician, structural engineer, surgeon, surveyor, and veterinarian, shall pay an annual business tax based upon the annual gross receipts of that person so applying for the calendar year preceding filing such application, in the same amounts provided for each respective class as set forth in Section 5.24.200.