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ATTY/ORD.0015/CC ORD AMENDING REDWOOD CITY MUNI CODE CHAPTER 32, ARTICLE IV, SECTION 32.87 (TRANSIENT OCCUPANCY TAX) REV: 12-15-25 MI Page 1 of 2 ORDINANCE NO. 2558 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDWOOD CITY AMENDING REDWOOD CITY MUNICIPAL CODE CHAPTER 32, ARTICLE IV, SECTION 32.87 (RECORDS TO BE KEPT FOR A PERIOD OF THREE YEARS) TO ADDRESS ISSUANCE OF ADMINISTRATIVE SUBPOENAS FOR UNIFORM TRANSIENT OCCUPANCY TAX WHEREAS, the City of Redwood City (“City”) has established a Transient Occupancy Tax, codified in Redwood City Municipal Code, Chapter 32, Article IV (“Transient Occupancy Tax Ordinance”); and WHEREAS, Section 32.87 of the Transient Occupancy Tax Ordinance requires operators to keep records for a period of three (3) years and authorizes the Tax Administrator to inspect the records at all times; and WHEREAS, the City desires to amend Section 32.87 to authorize the Tax Administrator to issue such administrative subpoenas; and WHEREAS, these amendments to the Transient Occupancy Tax Ordinance will not impose a new tax, extend an existing tax, or increase an existing tax. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF REDWOOD CITY HEREBY ORDAINS AS FOLLOWS: Section 1. The recitals set forth above are true and correct, and are hereby incorporated herein by this reference as if fully set forth in their entirety. Section 2. The City Council of the City of Redwood City adopts the Ordinance by adding the text shown in double underline (example) and deleting the text shown in strikeout (example), as shown below. Wording in brackets ([example]) is informational only and is not to be included in the published ordinance. Section 3. Section 32.87 of Article IV of Chapter 32 of the Redwood City Municipal Code is hereby amended to read as follows: Sec. 32.87. - RECORDS TO BE KEPT FOR A PERIOD OF THREE YEARS: It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Article to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of any payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times. The City, through its Tax Administrator, may issue an administrative subpoena to compel an operator to deliver, to the Tax Administrator, copies of all records