3.01.502 Information confidential.
It shall be unlawful for the finance director or designee, or any person having an administrative duty pursuant to the provisions of this chapter, to make known in any manner whatever the business affairs, operations, or financial information obtained by an investigation of the records of any person required to obtain a business tax certificate, or pay a business tax, or any other person visited or examined in the discharge of the official duty of the finance director, or of the amount or source of income, profits, losses, or expenditures, or any particular thereof, set forth in any statement or application, or amended statement or application, or copy of either, or in any book containing any abstract or particulars therein to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent:
A. Disclosure to, or the examination of records and equipment by, another city official, employee, or agent for the collection of taxes for the sole purpose of administering or enforcing the provisions of this chapter or collecting the business taxes imposed by the provisions of this chapter;
B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, if the reciprocal arrangement exists, or to a grand jury or court of law upon a subpoena;
C. The disclosure of information and the results of examination or records or particular taxpayers, or relating to particular taxpayers, to a court of law for proceedings brought to determine the existence of the amount of any business tax liability of such particular taxpayers of the city;
D. The disclosure, after the filing of a written request to the effect, to the taxpayer, or to the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors if directly interested, of information as to items included in the measure of any paid business tax, any unpaid business tax, or any amount of business tax required to be collected, including interest and penalties; further provided, however, that the city attorney shall approve each such disclosure, and the finance director or designee may refuse to make any disclosure referred to in this subsection when, in their opinion, the public interest would suffer thereby;
E. The disclosure of the names and business address of persons to whom business tax certificates have been issued and the general type and nature of their business;
F. The disclosure, by way of public meeting or otherwise, of such information as may be necessary to the city council in order to permit the city council to be fully advised as to the facts if a taxpayer files a claim for the refund of business taxes, or submits an offer of compromise with regard to a claim asserted against them by the city for business taxes, or when acting upon any other similar matter; and
G. The disclosure of general statistics regarding business taxes collected or business done in the city. (Ord. 1202 § 2, 1991)