(A) Special account. The City Recorder shall deposit all money collected pursuant to this subchapter to the credit of the Transient Occupancy Account. The City Recorder shall report annually the status of this account on June 30 of each year.
(B) Records required from operators and the like; form. Every operator shall keep guest records of room sales and accounting books and records of the room sales. All records shall be retained by the operator for a period of three years and six months after they come into being.
(C) Examination of records; investigations. The City Recorder or any person authorized in writing by him or her may examine, during normal business hours, the books, papers, and accounting records relating to room sales of any operator after notification to the operator liable for the tax and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid. To assist in this process, the City Recorder may request certified copies of annual tax return covering operator.
(D) Confidential character of information obtained; disclosure unlawful. It shall be unlawful for the City Recorder or any person having an administrative or clerical duty under the provisions of this subchapter to make known in any manner whatever the business affairs, operators, or information obtained by an investigation of records and equipment of any person required to obtain a transient occupancy registration certificate, or pay a transient occupancy tax, 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, or any book containing any abstract or particulars thereof to be seen or examined by any person, provided that nothing in this division (D) shall be construed to prevent:
(1) The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this subchapter; or collecting taxes imposed hereunder;
(2) The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to any paid tax, any unpaid tax or amount of tax required to be collected, or interest, and penalties; further provided; however, that the City Attorney approves each such disclosure and that the City Recorder may refuse to make any disclosure referred to in this division (D) when in his or her opinion the public interest would suffer thereby;
(3) The disclosure of the names and addresses of any persons to whom transient occupancy registration certificates have been issued; or
(4) The disclosure of general statistics regarding taxes collected or business done in the city.
(Ord. 378, passed 10-10-1994)