(A) The reports required by this chapter shall be in form prescribed by the Administrator and shall contain all essential information, date and figures, upon which the license fees required by this chapter are computed. Every person required to pay any license fee provided by this chapter shall be required to make all books, records and accounts upon which information required by this chapter is based, available to the Administrator, his or her agents or employees, for the purpose of examination, audit or verification. If any license or employer subject to the provisions of this chapter shall voluntarily submit copies of income tax returns for examination, then case no further examination or audit will be required until and unless there is re-examination or audit made by the taxing authority to whom the return was made. The Administrator may dispense with examination of the books, records, accounts or tax returns of the licensee in any case where the Administrator is furnished with a certificate of an attorney at law, a licensed public accountant or the sworn statement of any other accountant or bookkeeper of the licensee stating that the amount of tax reported conforms to the income tax return filed by the licensee for the applicable period.
(B) Nothing shall prevent or preclude the Administrator from conducting an examination and audit of the books, records and accounts, as herein provided at any time he or she may have reasonable grounds to believe that the licensee has not correctly reported and paid the license fees due under the provisions of the chapter.
(C) All information obtained by the Administrator or any of his or her agents or employees, or any other official or employee of the county, from any reports, examination or audit of books, accounts, income tax returns or any other source, in the administration of this chapter, shall be treated and considered as confidential and privileged except for official purposes, unless otherwise treated by judicial decree or specific provision of law, and shall not be open to inspection by the public.
(D) It is further provided that the Administrator or any county official or employee shall have the right to disclose to the commonwealth’s Commissioner of Revenue, or his or her duly authorized agent or employee, any of the information protected herein, provided reciprocal right to information concerning any person liable for license fees under the provisions of this chapter is made available to the county by the state authorities. The county may publish statistics based upon information obtained in the administration of this chapter so long as the published statistics do not reveal the identity of any licensee.
(2001 Code, § 110.08) (Ord. passed 6-8-1999)