San Mateo Law Library
City of San Mateo Municipal Code.

5.24.230 VENDOR—RACING FORMS.

(a) Each vendor of racing forms shall pay a business tax for horse racing or harness racing meets, or a meeting including both, as follows:

(1) A tax of ten dollars for each day during such meeting, for selling any racing form under one title or name, and

(2) A tax of two dollars and fifty cents for each day during such meeting, for the privilege of selling each racing form under any title in addition to the first, and

(3) A tax of ten dollars for the entire period of such meeting for each person employed in such business within the City;

Where any such meeting extends over a period of fewer than thirty days:

(1) A tax of five dollars for each day during such meeting for selling any racing form under one title or name, and

(2) A tax of one dollar and fifty cents for each day during such meeting, for selling each racing form under any title in addition to the first, and

(3) A tax of ten dollars for the entire period of such meeting for each person employed in such business within the City.

(b) All taxes payable under the terms set forth in this section shall be paid at the rates in this section provided, in advance, to include the entire number of racing days granted by the duly constituted authority, prior to the issuance of any certificate herein provided for.