Appendix 2021. Information confidential.

It shall be unlawful for the Tax Collector or any person having an administrative duty under the provisions of this Chapter:

(a)

To make known, in any manner whatsoever, information pertaining to:

(1)

The business affairs or operations of:

a.

Any person required to obtain a business tax certificate or pay a business tax; or

b.

Any other person visited or examined in the discharge of an official duty.

(2)

The amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application.

(b)

To permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.

Nothing in this section shall prevent or be construed to prevent:

(a)

The disclosure to, or the examination of records and equipment by, another County official, employee, or agent for the sole purpose of administering or enforcing any provisions of this Chapter or collecting taxes imposed by the provisions of this Chapter;

(b)

The disclosure of information to, or the examination of records by, federal or State officials or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or a court of law upon subpoena;

(c)

The disclosure of information and results of examinations of records of particular taxpayers and relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the County;

(d)

The disclosure of the names and addresses of persons to whom a business tax certificate has been issued and the general type or nature of their business;

(e)

The disclosure by way of public meeting or otherwise of such information as may be necessary when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted by the County for business taxes;

(f)

The disclosure of general statistics regarding taxes collected or business conducted in the County;

(g)

The disclosure of information and examination of records of a business tax certificate holder who is a litigant in any lawsuit involving the County and such information is relevant to the issues in such lawsuit.

(Rep. & Reen. Ord. 4396—3/5/02)