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<br />ATTY/ORD.0015/CC ORD AMENDING REDWOOD CITY MUNI CODE CHAPTER 32, ARTICLE IV, SECTION 32.87 (TRANSIENT OCCUPANCY TAX) <br />REV: 12-15-25 MI <br />Page 1 of 2 <br />ORDINANCE NO. _____ <br /> <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDWOOD <br />CITY AMENDING REDWOOD CITY MUNICIPAL CODE CHAPTER 32, <br />ARTICLE IV, SECTION 32.87 (RECORDS TO BE KEPT FOR A PERIOD <br />OF THREE YEARS) TO ADDRESS ISSUANCE OF ADMINISTRATIVE <br />SUBPOENAS FOR UNIFORM TRANSIENT OCCUPANCY TAX <br /> <br />WHEREAS, the City of Redwood City (“City”) has established a Transient <br />Occupancy Tax, codified in Redwood City Municipal Code, Chapter 32, Article IV <br />(“Transient Occupancy Tax Ordinance”); and <br /> <br />WHEREAS, Section 32.87 of the Transient Occupancy Tax Ordinance requires <br />operators to keep records for a period of three (3) years and authorizes the Tax <br />Administrator to inspect the records at all times; and <br /> <br />WHEREAS, the City desires to amend Section 32.87 to authorize the Tax <br />Administrator to issue such administrative subpoenas; and <br /> <br />WHEREAS, these amendments to the Transient Occupancy Tax Ordinance will <br />not impose a new tax, extend an existing tax, or increase an existing tax. <br /> <br />NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF REDWOOD CITY <br />HEREBY ORDAINS AS FOLLOWS: <br /> <br />Section 1. The recitals set forth above are true and correct, and are hereby <br />incorporated herein by this reference as if fully set forth in their entirety. <br /> <br />Section 2. The City Council of the City of Redwood City adopts the Ordinance <br />by adding the text shown in double underline (example) and deleting the text shown in <br />strikeout (example), as shown below. Wording in brackets ([example]) is informational <br />only and is not to be included in the published ordinance. <br /> <br />Section 3. Section 32.87 of Article IV of Chapter 32 of the Redwood City <br />Municipal Code is hereby amended to read as follows: <br /> <br />Sec. 32.87. - RECORDS TO BE KEPT FOR A PERIOD OF THREE YEARS: <br /> <br />It shall be the duty of every operator liable for the collection and payment to the <br />City of any tax imposed by this Article to keep and preserve, for a period of three <br />(3) years, all records as may be necessary to determine the amount of such tax as <br />he may have been liable for the collection of any payment to the City, which records <br />the Tax Administrator shall have the right to inspect at all reasonable times. <br /> <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 <br />7.B. - Page 5 of 6 <br />182