City of San Mateo Law Library
City of San Mateo Municipal Code.

3.56.100 RECORDS.

It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter 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 or she may have been liable for the collection of and payment to the City, which records the Tax Collector shall have the right to inspect at all reasonable times.