A. A tax return made pursuant to this chapter and the facts and information disclosed in any examination of books and records of a taxpayer are not matters of public record and must be kept confidential, except:
1. as necessary in connection with official investigations or proceedings, whether judicial or administrative, involving taxes, penalties, or other amounts due under this chapter; or
2. pursuant to subpoena or court order; or
3. with the consent of the taxpayer; or
4. as otherwise provided in this section.
B. The mayor may permit the proper officer of the United States or of a state, territory, or possession of the United States, or of a municipality of the State of Alaska, or such officer's authorized representative, to inspect the tax returns, reports, or other information, if the other jurisdiction grants substantially similar privileges to the city or its representative or to counsel for the city, and if the mayor determines that the other jurisdiction provides adequate safeguards for the confidentiality of the returns and information, and the returns and information will be used for tax or law enforcement purposes only.
C. Nothing in this section shall prohibit the city or any officer or employee of the city from:
1. giving such facts or information in evidence in any court action involving the taxes or other amounts imposed by this chapter or a violation of the provisions hereof or involving another municipality or a department of the state and the taxpayer; or
2. giving such facts and information to the taxpayer or his or her duly authorized agent; or
3. publishing the amount of taxes collected from each taxpayer under this chapter; or
4. publishing other statistics presented in a manner that prevents the identification of individual returns or reports of items thereon; or
5. publishing delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with other relevant information that in the opinion of the mayor may assist in the collection of delinquent taxes.
(Ord. 2002-09, 2002)