No business license issued pursuant to the provisions of this chapter, or the payment of any business license tax required under the provisions of this chapter, shall be construed as authorizing the conduct or continuance of any illegal business, or of a legal business in an illegal manner, or the conduct of a business without complying with all the provisions of city and state and federal laws, including, but not limited to, certificate of occupancy requirements, zoning compliance, or a permit from any board, commission, department, or other office of the city.
(1976 Code § 7-1.701; Ord. 588 § 2)
A. 
The city shall not be bound by the mistake of the tax collector or employees of the city in issuing business licenses contrary to the terms of this chapter.
B. 
Failure to comply with the provisions of this chapter shall constitute grounds for the refusal, suspension or revocation of the business license.
C. 
If a business license is issued and thereafter the business license holder is in violation of any certificate of occupancy requirements, zoning regulations, or other city permits, the business license is voidable and subject to suspension and/or revocation.
(1976 Code § 7-1.702; Ord. 588 § 2)
The tax collector may suspend any business license issued when it shall appear that a business is being conducted or premises used in violation of the provisions of any law of the United States, the state, the county of San Mateo, or the city, or the premises are being used for a purpose wholly or partially foreign to that for which the business license was issued. In such event the tax collector shall, in writing, immediately notify the license holder of such suspension. When a business license has been suspended as provided in this section, all rights of the person affected to engage in such business at the premises where the violation occurred shall be suspended effective upon receipt of the notice of suspension. If no appeal is filed pursuant to MMC § 7.05.370 and § 7.05.380, the suspension shall become a permanent revocation effective thirty days from receipt of the notice of suspension.
(1976 Code § 7-1.703; Ord. 588 § 2)
The tax collector may revoke any business license issued when a business is conducted or premises used in violation of the provisions of any law of the United States, the state, the county of San Mateo, or the city. In such event, the tax collector shall, in writing, immediately notify the license holder of such proposed revocation and the reasons therefor. When a business license is proposed to be revoked as provided in this section, all rights of the person affected to engage in such business at the premises where the violation occurred shall be revoked effective thirty days from receipt of the notice of revocation unless such proposed revocation is appealed pursuant to MMC § 7.05.370 and § 7.05.380.
(1976 Code § 7-1.704; Ord. 588 § 2)
A. 
Any person aggrieved by the action of the tax collector suspending, revoking, or denying a business license may appeal to the city manager in accordance with MMC § 7.05.380. For purposes of this section, revocation shall include a decision to deny an application to renew a business license.
B. 
There shall be no right of appeal as to the determination of the amount of any tax, fee, or penalties due, nor shall there be any right to appeal as to any determination concerning business classification or refunds.
(1976 Code § 7-1.705; Amended by Ord. 698 § 1; Ord. 588 § 2)
A. 
An aggrieved person may appeal the decision of the tax collector to the city manager within fifteen days after notice thereof by filing with the tax collector a written notice of appeal. The notice of appeal shall briefly state the grounds relied upon for appeal. If such appeal is made within the time prescribed, the tax collector shall cause the matter to be set for hearing before the city manager within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten working days' notice in writing of the time and place of hearing. The findings and determination of the city manager at such hearing shall be final and conclusive. No such determination shall conflict with any substantive provision of this chapter. Within five working days after such findings and determination are made, the tax collector shall give written notice thereof to the appellant.
B. 
The decision of the city manager shall be final and is reviewable only by petition to the Superior Court pursuant to Code of Civil Procedure Section 1094.5.
(1976 Code § 7-1.706; Amended by Ord. 698 § 1; Ord. 588 § 2)
A. 
Should any provision of this chapter be determined to be invalid or unenforceable in particular circumstances by any court of competent jurisdiction, then such determination shall not affect any other provision of this chapter and all such other provisions shall remain in full force and effect.
B. 
Any action or proceedings wherein the validity of the adoption of the tax ordinance provided for in this chapter is contested, questioned, or denied, shall be commenced within six months from the date of an enactment of the ordinance; otherwise the adoption and approval of the ordinance, and all activities and proceedings in relation thereto and authorized thereby, shall be held to be valid and in every respect legal and incontestable.
(1976 Code § 7-1.707; Ord. 588 § 2)