It shall be unlawful for the City Clerk or any person having an administrative duty under the provisions of this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to pay the registration certificate fee, 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 statement or application, or to permit any statement or application, or copy of either, in any book containing any abstract or particulars thereof to be seen or examined by any person. Nothing in this section shall be construed to prevent:
A. The disclosure to, or the examination of records and equipment by, another City official, employee, or agent for collection of registration certificate fees for the sole purpose of administering or enforcing any provisions of this Chapter, or collecting registration certificate fees imposed hereunder;
B. 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;
C. The disclosure of information and results of examination of records of particular certificate holders, or relating to particular certificate holders, to a court of law in a proceeding brought to determine the existence or amount of any registration certificate fee liability of the particular certificate holder to the City;
D. The disclosure, after the filing of a written request to that effect, to a certificate holder, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid fee, any unpaid registration certificate fee or amounts of fees required to be collected, interest and penalty; provided however, that the City Attorney approve each such disclosure and that the City Clerk may refuse to make any disclosure referred to in this paragraph when in his or her opinion the public interest would suffer thereby;
E. The disclosure of the names and addresses of persons to whom certificates have been issued, and the general type or nature of their business;
F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the Mayor and Common Council in order to permit it to be fully advised as to the facts when a certificate holder files a claim for refund of registration certificate fees, or submits an offer of compromise with regard to a claim asserted against him or her by the City for registration certificate fees, or when acting upon any other matter;
G. The disclosure of general statistics regarding fees collected or business done in the City.
(Ord. MC-817, 1-07-92; Ord. MC-302, 9-07-83)