§ 3.20.230. Disposition of tax information.

Information in the possession of the city which was obtained by the city in the administration or enforcement of the provisions of this chapter and which discloses the particulars of the business or affairs of a seller or other person from whom the information is obtained is not a matter of public record, but may be disclosed to other municipalities, the state or the United States for purposes of investigations and law enforcement. Persons supplying information may be granted access to their records, if requested in writing and approved by the finance director. The information shall be kept confidential except when its production is required in an official investigation or an administrative or court proceeding. These restrictions do not prohibit the publication of general sales tax statistics and information or prohibit the publication of tax lists showing the names of sellers who are delinquent in the payment of taxes, the amount of the delinquency plus penalties and interest owed by the delinquent sellers. Information otherwise protected by this section may be furnished on a reciprocal basis to other municipalities, agencies of the state or the United States concerned with the enforcement of tax laws, and may be furnished to any person authorized in writing by the seller to receive or view the information. The names and business addresses of current sales tax licensees may be made available to the public. The city will release sales tax information otherwise protected by this section pursuant to subpoena, order of a court or administrative agency of competent jurisdiction and where otherwise required by law to do so.

(Ord. 04-10 § 2 (part), 2004).