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Redwood City Municipal Code Chapter 32, Article IV <br />Sec. 32.87. - RECORDS TO BE KEPT FOR A PERIOD OF THREE YEARS: <br />It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this <br />Article to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the <br />amount of such tax as he may have been liable for the collection of any payment to the City, which records the <br />Tax Administrator shall have the right to inspect at all reasonable times. <br />The City, through its Tax Administrator, may issue an administrative subpoena to <br />compel an operator to deliver, to the Tax Administrator, copies of all records deemed <br />necessary by the Tax Administrator to establish compliance with this Article, including <br />the delivery of records in a common electronic format on readily available media if such <br />records are kept electronically by the operator in the usual and ordinary course of <br />business. As an alternative to delivering the subpoenaed records to the Tax <br />Administrator on or before the due date provided in the administrative subpoena, such <br />operator may provide access to such records outside the City on or before the due date, <br />provided that such person shall reimburse the City for all reasonable travel expenses <br />incurred by the City to inspect those records, including travel, lodging, meals, and other <br />similar expenses, but excluding the normal salary or hourly wages of those persons <br />designated by the City to conduct the inspection. <br />10 of 10 <br />Proposed Amendment