City & Cnty. of S.F. v. Homeaway.com, Inc.

*1120I. INTRODUCTION

The City and County of San Francisco, along with the city tax collector and treasurer (collectively, the City), obtained an order from the superior *1121court granting their petition to enforce an administrative subpoena. The subpoena requires HomeAway.com, Inc. (HomeAway) to disclose data about rental transactions involving accommodations located in San Francisco that were arranged using a HomeAway Web site.

On appeal, "[w]e review de novo the question whether the subpoena meets the standards for enforcement. [Citation.]" ( *904State ex rel. Dept. of Pesticide Regulation v. Pet Food…