Except as otherwise required by law, the city shall endeavor not to divulge, release or make known in any manner any financial information submitted or disclosed to the city under the terms of this subchapter. Nothing in this section shall prohibit:
(A) The disclosure of general statistics in a form which would not reveal an individual seller's financial information; or
(B) Presentation of evidence to the court, or other tribunal having jurisdiction in the prosecution of any criminal or civil claim by the City Administrator or an appeal from the City Administrator for amount due the city under this subchapter; or
(C) The disclosure of information when such disclosure of conditionally exempt information is ordered under public records law procedures; or
(D) The disclosure of records related to a business' failure to report and remit the tax when the report or tax is in arrears for over six months or the tax exceeds $5,000. The City Council expressly finds and determines that the public interest in disclosure of such records clearly outweighs the interest in confidentiality under O.R.S. 192.501(5).
(Ord. 268, passed 9-4-2014)