§ 3.20.230. Confidentiality.

It shall be unlawful for the Tax Administrator or any person having an administrative or clerical duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a lodging tax registration certificate or pay a lodging tax, or any other person visited or examined in the discharge of official duty; or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application; or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided, that nothing in this subsection shall be construed to prevent:

(A)

Disclosure to the examination of records and equipment by a City official, employee or agent for collecting taxes for the purpose of administering or enforcing the provisions or collecting the taxes imposed by this chapter;

(B)

Disclosure, after filing a written request, to the taxpayers, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information concerning tax paid, unpaid tax, amount of tax required to be collected or interest and penalties. However, the City Attorney shall approve each disclosure referred to in this section and the Tax Administrator may refuse to make any disclosure referred to in this paragraph when, in her or his opinion, the public interest would suffer thereby;

(C)

Disclosure of names and addresses of persons to whom lodging tax registration certificates have been issued;

(D)

Disclosure of general statistics regarding taxes collected or business done in the City.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)