§ 3.24.150. Records—Confidentiality

The administrator and his/her deputies or authorized representatives shall not 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 pay a tax under the provisions of this chapter. Nothing in this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of the chapter or auditing of accounts of the administrator; federal or state officials; a grand jury or court of law, upon subpoena, or a proceeding to determine the existence or amount of any tax liability of the particular taxpayer to the city. The disclosure of the names and addresses of persons to whom certificates have been issued and the general type of their business, together with the general statistics regarding business taxes collected or business done in the city, shall not prohibited hereunder.

(Ord. No. 333)