3.12.220 Confidentiality.
The city recorder or a person having an administrative or clerical duty under the provisions of this chapter shall not make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of a person required to file a return or pay a transient occupancy tax or a person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, or expenditures contained in a statement or application, or permit a statement or application, or a copy of either, or a book containing an abstract or particulars to be seen or examined by any person. However, nothing in this section shall be construed to prevent:
(1) Disclosure to, or 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.
(2) Disclosure, after filing a written request to the taxpayer, 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 and the city recorder may refuse to make a disclosure referred to in this subsection when, in the city recorder’s opinion, the public interest would suffer.
(3) Disclosure of names and addresses of persons making returns.
(4) Disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 1650 § 22, 1982)