The Tax Administrator or a person having an administrative or clerical duty under the provisions of this Chapter shall not make known in any manner the business affairs, operations or information obtained by an investigation of records and equipment of a person required to file a return or pay a transient occupancy tax or a person visited or examined in the discharge of official duty or the amount or source of income, profits, losses or expenditures contained in a statement or application or permit a statement or application or a copy of either or a book containing an abstract or particulars to be seen or examined by any person. However, nothing in this Section shall be construed to prevent:
A. Disclosure to or examination of records and equipment by a City official, employee or agent for collecting taxes for the purpose of administering or enforcing the provisions or collecting the taxes imposed by this Chapter.
B. Disclosure, after filing a written request to the taxpayers, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information concerning tax paid, unpaid tax, amount of tax required to be collected or interest and penalties. However, the City Attorney shall approve each disclosure and the Tax Administrator may refuse to make a disclosure referred to in this subsection when, in the Tax Administrator's opinion, the public interest would suffer.
C. Disclosure of names and addresses of persons making returns.
D. Disclosure of general statistics regarding taxes collected or business done in the City. (Ord. 493-92, 4-13-92)