5.16.160 Use of information on tax returns.
A. Except as otherwise provided in this chapter, all returns, reports and information required to be filed with the city under this chapter, and all information contained therein, shall be kept confidential and shall be subject to inspection only by:
1. Employees and agents of the city whose job responsibilities are directly related to such returns, reports and information;
2. The person supplying such returns, reports and information; and
3. Persons authorized in writing by the person supplying such returns, reports and information.
B. The city will release information described in subsection (A) of this section pursuant to subpoena, order of a court or administrative agency of competent jurisdiction, and where otherwise required by law to do so.
C. Notwithstanding subsection (A) of this section, the following information is available for public inspection:
1. The name and address of a person who holds a current city business license; and
2. Whether a holder of a city business license is more than 30 days delinquent in filing a return or remitting sales tax; and, if so, the number of returns not filed.
D. The city may publish the name of any seller that is delinquent in remitting sales tax, and the delinquent amount thereof. The city also may provide the public statistical information related to sales tax collections; provided, that no information identifiable to a particular seller is disclosed. (Ord. 01-38(SUB) § 2, 2001)