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Page 1 of 3 <br />City of Redwood City 1017 Middlefield Road, Redwood City, CA. 94063 Tel: 650-780-7000 www.redwoodcity.org <br />STAFF REPORT <br />To the Honorable Mayor and City Council <br />From the City Manager <br />DATE: December 22, 2025 <br />SUBJECT <br />Introduce an amendment to Redwood City Municipal Code Chapter 32, Article IV, Section 32.87 (Records <br />to be Kept for a Period of Three Years) to give the City’s Tax Administrator (Finance Director) the authority <br />to issue administrative subpoenas to compel compliance with the City’s Uniform Transient Occupancy Tax <br />(TOT). No changes to the existing tax structure are proposed. <br />SUMMARY <br />Redwood City assesses a 12% transient occupancy tax (TOT) on the rent charged to guests by hotel <br />operators. The TOT generates $5.0 million in revenue per year for the City’s General Fund. Establishments <br />subject to the TOT are required to maintain records for three years to substantiate the amount of tax <br />owed and make those records available to the City for review. <br />The proposed changes to the ordinance would give the City’s Tax Administrator (Finance Director) the <br />ability to issue administrative subpoenas to compel operators to deliver such records and ensure <br />compliance with the City’s TOT regulations. A similar provision is in place for the City’s Communications <br />User Tax (CUT) and Utility User Tax (UUT). <br />RECOMMENDATION <br />Waive first reading and introduce an ordinance amending Redwood City Municipal Code Chapter 32, <br />Article IV, Section 32.87 (Records to be Kept for a Period of Three Years) of the Redwood City Municipal <br />Code to address issuance of administrative subpoenas for Uniform Transient Occupancy Tax. <br />STRATEGIC PLAN GUIDING PRINCIPLE <br />Excellence in Government Operations <br />10.A. - Page 1 of 5 <br />786