Laserfiche WebLink
147 <br /> <br />records and equipment of any person required to obtain a license, <br />or pay a license tax, or any other person visited or examined in <br />the discharge of official duty, or the amount or source of <br />income, profits, losses, expenditures, or any particular thereof <br />to be seen or examined by any person. Ail gross receipts <br />statements or estimates required by this chapter shall be <br />confidential and are hereby declared not to be public records. <br />Any unauthorized disclosure or use of such information by any <br />officer, agent or employee of the city shall be subject to the <br />penalty provisions of this Code in addition to any other <br />penalties provided by law. Provided that nothing in this section <br />shall be construed to prevent: <br /> <br /> (1) The disclosure to, or the examination of records and <br />equipment by, another city official, employee, or agent for <br />collection of taxes for the sole purpose of administering or <br />enforcing any provisions of this chapter, or collecting taxes <br />imposed hereunder; <br /> <br /> (2) The disclosure of information to, or the examination of <br />records by, federal or state officials, or the tax officials of <br />another city or county, if a reciprocal arrangement exists, or to <br />a grand jury or court of law, upon subpoena; <br /> <br /> (3) The disclosure of information and results of examination of <br />records of particular taxpayers, to a court of law in a <br />proceeding brought to determine the existence or amount of any <br />license tax liability of the particular taxpayers to the city; <br /> <br /> (4) The disclosure after the filing of a written request to <br />that effect, to the taxpayer himself or herself, or to his or her <br />successors, receivers, trustees, executors, administrators, <br />assignees and guarantors, if directly interested, of information <br />as to the items included in the measure of any tax paid, any <br />unpaid tax or amounts of tax required to be collected, interest <br />and penalties. <br /> <br /> (5) The disclosure of the names and business <br />persons to whom licenses are currently issued, <br />type or nature of their business; <br /> <br />addresses of <br />and the general <br /> <br /> (6) The disclosure by way of public meeting or otherwise of <br />such information as may be necessary to the city council in order <br />to permit it to be fully advised as to the facts when a taxpayer <br />files an appeals claim for fee-exemption, license reinstatement, <br />refund of forfeited fees or bonds, compromise with regard to a <br />claim asserted against him or her by the city for license taxes, <br />or when acting upon any other matter; <br /> <br /> (7) The disclosure of general statistics regarding taxes <br />collected or business done in the city. <br /> <br />- 47 - <br /> <br /> <br />