Any information gained as result of any returns, investigations and verifications relating to lodging transactions, as well as the business of any person required to collect the tax imposed by this chapter and coming into the possession of the City, its agents and employees, shall be held confidential. No disclosures thereof shall be made, except for official purpose or as ordered by a court of competent jurisdiction. Any person divulging such information shall be guilty of a misdemeanor of the first degree, punishable by a maximum fine of one thousand dollars ($1,000.00) or imprisonment for not more than six (6) months or both. In addition to the above penalty, any employee of this City who violates the provision of this section relative to the disclosure of confidential information shall be guilty of an offense of immediate dismissal. The failure of a person to receive or procure a return or other required form shall not excuse him from filing said report or from paying the lodging excise tax.
(Ord. 69-15. Passed 8-10-15.)