.010 No reports or statements of an operator shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude Anaheim from collecting by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the City Auditor, or authorized agents of the City, who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the Tax due.
.020 Every operator shall keep and preserve for a period of not less than four years all records as may be necessary to determine the Tax, which records shall be made available upon demand of the City Auditor at all reasonable times. Each operator shall permit an examination of such books and records at a location within Anaheim. In the event the books and records cannot be made available within Anaheim, the operator shall reimburse Anaheim for the cost of all transportation, lodging, meals, portal-to-portal travel time, and other incidental costs reasonably incurred by Anaheim in conducting the audit.
.030 Confidential or proprietary information furnished to or secured by Anaheim from an operator pursuant to this section or contained in any audit report or findings made pursuant to this section shall be confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violations of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of information which disclosure is compelled by an order of court or other judicial process. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 5741 § 4; November 7, 2000; Ord. 5777 § 18; August 28, 2001.)