It shall be unlawful for the Collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever information pertaining to the business affairs or operations, or other information, obtained by an investigation of records and equipment of any person required to obtain a business tax certificate or pay a business tax or of any other person visited or examined in the discharge of an 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, however, 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 the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed by the provisions of this chapter;
(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 taxpayers, and relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the City;
(d) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties; provided, however, the City Attorney shall approve each such disclosure, and the Collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
(e) The disclosure of the names and addresses of persons to whom business tax 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 in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for business taxes, or when acting upon any other matter;
(g) The disclosure of general statistics regarding taxes collected or business done in the City; or
(h) The disclosure of information and examination of records of any business tax certificate holder who is a litigant in any lawsuit involving the City and such information is relevant to the issues in such lawsuit.
(§ 2, Ord. 176-NS, eff. December 4, 1970)