(A) Except as otherwise provided in this subchapter, it shall be unlawful for the City Recorder or any other city employee or agent, to disclose the contents of any city return or any other report utilized to calculate the amount of the tax payable to the city to the extent that such information is in a form which would permit identification of the individual, concern or enterprise.
(B) Nothing in this section shall be construed to prevent the following:
(1) The release of the information which is required to be released by ORS 192.502(18) or any successor law of similar import, regarding the identity of taxpayers who are over 60 days delinquent in payment of taxes and the amount of such delinquent taxes;
(2) The disclosure or the examination of required operator records, city returns and any other information by any city official, employee or agent for the purpose of administering, defending or enforcing any provisions of this subchapter or collecting tax debt;
(3) The disclosure after the receipt a written request for the disclosure, signed by or on behalf of the operator or its successor in interest or any representative authorized in writing by the operator, as to any tax debt paid by the operator, or any tax debt owed by the operator including default interest, compound default interest and fraud penalties; and copies of city returns and other documents filed by the operator under this subchapter;
(4) The disclosure of general statistics regarding taxes collected or business done in the city;
(5) Financial reporting or auditing required by applicable law or the terms of any bonded indebtedness incurred by the city; and
(6) Any other disclosure required by law or ordered by any court of competent jurisdiction.
(Ord. 2003-01, passed 2-4-2003)