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

5.66.130 Records of Compliance

The Host shall retain records documenting the compliance with these requirements for a period of three years after each period of Short-Term Rental, including but not limited to records showing payment of transient occupancy taxes. Upon reasonable notice, the Host shall provide any such documentation to City upon request for the purpose of inspection or audit to the City Manager or his/her designee.