(A) It is unlawful for the Collector or any person having an administrative duty pursuant to the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by investigation of the records and equipment of any person required to obtain a license tax or any other person visited or examined in the discharge of an official duty or the amount or source of income, profits, losses, expenditures or any particular thereof set forth in 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; provided, however, the provisions of this section shall not be construed to prevent:
(1) The disclosure to, or the examination of records and equipment by, another city official, employee or agent for the collection of taxes or for the sole purpose of administering or enforcing any provision of this chapter or collecting taxes imposed by the provisions of this chapter;
(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 with such other city or county, or to a grand jury or court of law upon subpoena;
(3) The disclosure of information and results of the 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 license tax liability of the particular taxpayers to the city;
(4) The disclosure, after the filing of a written request to such effects, to the taxpayer him or herself or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information relating to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, including interest and penalties; provided, however, the City Attorney shall approve such disclosure, and the Collector may refuse to make any disclosure set forth in this subsection when, in his or her opinion, the public interest would suffer thereby;
(5) The disclosure of the names and addresses of persons to whom licenses 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 Council in order to permit it to be fully advised of the facts when a taxpayer files a claim for refund of license taxes or submits an offer of compromise with regard to a claim asserted against him or her by the city for license taxes or when acting upon any other matter; and
(7) The disclosure of general statistics regarding rates collected or business done in the city.
(B) The provisions of this section shall be subject to the applicable provisions of the California Public Records Act
(Cal. Gov’t Code Title I, Division 7, Chapter 3.5, §§ 6250 et seq.).
(`78 Code, § 5.02.200.)