(A) No present or former Commissioner or employee or members of the Tourist and Convention Commission or city or any other person shall divulge any information acquired by him or her of the affairs of any person or information regarding tax schedules, returns or reports required to be filed with the Commission or other proper official, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required to prosecutions for making false reports or any other infraction of this article, nor does it extend to any matter which is in any way made a matter of public record, nor does it preclude furnishing any taxpayer or his or her properly authorized agent with information respecting his or her own report. Further, this prohibition does not preclude the Tourist and Convention Commission or any employee of the Commission or city from testifying in any court, or from introducing as evidence returns or reports filed with the Commission or city, in an action for violation of state or federal tax laws.
(B) Every restaurant, as defined in this article, shall keep records, receipts, invoices and other pertinent papers in a form as the City Clerk may require for not less than four years from the making of the records unless the City Clerk in writing sooner authorizes their destruction. The City Clerk or his or her agent may have access to all of the records to the extent necessary to determine proper compliance with this article.
(C) The tax provided for in this article is levied, commencing on 2-1-1995. The first report and remittance of tax due from restaurant operators shall be on 3-20-1995.
(1977 Code, § 20-303) (Ord. 94-18, passed 9-9-1995)