Kotzebue |
Code of Ordinances |
Title 3. REVENUE AND FINANCE |
Chapter 3.40. EXCISE TAX ON CIGARETTES AND TOBACCO PRODUCTS |
§ 3.40.250. Confidentiality of records.
A.
All tax returns, documents, records and/or reports filed with the city pursuant to the provisions of this chapter and all data obtained from such tax returns, documents, records and/or reports are confidential and may not be released for inspection by any person except the city manager, finance director, city attorney, internal auditor or the city council; provided, however, that such data may be released upon court order.
B.
It is the duty of the finance director to safely keep tax returns, documents, records and/or reports and all data taken thereof secure from public and private inspection, expect as provided by this chapter.
C.
This section does not prohibit the city from compiling and publishing statistical evidence concerning the data submitted; provided, that no identification of particular tax returns, documents, records and/or reports is made. Nothing in this section shall be deemed to prohibit the internal auditor from examining the tax returns, documents, records and/or reports; provided, that no information obtained from specific or identifiable tax returns shall be made available to persons other than those authorized to review them under subsection A. of this section.
(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)