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(A) No person shall make known in any manner whatever the business affairs, operations or other information obtained by an investigation of the records or equipment of any applicant or certificant under this chapter or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any sworn statement or application, or to permit any sworn statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.
(B) Nothing in this section shall be construed to prevent:
(1) The disclosure of information to, or the examination of records and equipment by, a city official, employee or agent for collection of taxes, for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;
(2) The disclosure of information to, or the examination of records by, federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) The disclosure of information and results of examination of records of particular certificants, or relating to particular certificants, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular certificants to the city;
(4) The disclosure, after the filing of a written request to that effect, to the certificant, or to his/her successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any tax, whether paid, unpaid or required to be collected, and any interest and penalties thereon or any information in the certificant's application; (The collector may refuse to make any such disclosure if in his/her opinion the public interest would suffer thereby.)
(5) The disclosure to the city council, in a public meeting or otherwise, of facts concerning a matter to be acted on by the city council;
(6) The disclosure of general statistics regarding taxes collected or business conducted in the city;
(7) The disclosure of information and examination of records of any certificant who is a litigant in a lawsuit to which the city is a party and in which such information or records are relevant to the issues in the lawsuit; and
(8) The disclosure to the extent otherwise required by law.
(`64 Code, Sec. 16-15) (Ord. No. 2456, 2838)