No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Collector, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. The Collector or other employees of the City shall not have right of access to, nor examine records which are not pertinent to ascertaining the amount of license tax due. Records which report confidential business clientele information shall not be made available, nor examined by City personnel unless persons subject to the provisions of this Title shall make no other means of verifying gross receipts available to the City.
All persons subject to the provisions of this Title shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places. In the event such records cannot be made available within the City of Anaheim or within a distance of fifty miles therefrom, the operator of the business is hereby required to reimburse the City for the cost of all transportation, lodging, meals, portal-to-portal travel time and other incidental costs reasonably incurred by City in performing the audit. Businesses which provide products, merchandise, services or entertainment characterized by an emphasis on matter depicting, describing or relating to specified sexual activities or specified anatomical parts ("adult" products, merchandise, services or entertainment) are directed to, and shall comply with, the provisions of Section 18.54.025 of this Code to the extent applicable.
The information furnished or secured pursuant to this section, Section 3.04.150 or Section 3.04.240 of this Title shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this Title, in addition to any other penalties provided by law. Nothing in this section shall be construed to prevent:
(1) The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Title, collecting taxes imposed hereunder, or performing any duty required by law;
(2) 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 court of law, upon subpoena;
(3) The disclosure of information and results of examination of records of particular taxpayers, or 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 city;
(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;
(5) The disclosure of the names and addresses of persons to whom business tax certificates have been issued, and the general type or nature of their business;
(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter; and
(7) At the City's discretion, the disclosure of general statistics regarding taxes collected or business done in the City, subject to payment for costs incurred in collecting such statistics. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5399 § 2; October 5, 1993.)