It is unlawful for the collector or any individual having an administrative duty under the provisions of this title to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any entity required to submit such information to the collector, or any other entity examined or visited in the discharge of official duty, or the amount of source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, to be seen or examined by any individual. Provided, that nothing in this section shall be constructed to prevent:
A. Disclosure to, or 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 title, or collecting taxes imposed thereunder;
B. Disclosure of information to, or 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. Disclosure of information and/or the results of an examination of records of a particular taxpayer, or relating to a particular taxpayer, in judicial proceedings brought to determine the existence and/or the amount of any tax liability of the particular taxpayer to the city or to the city attorney for the defense of the city or any employee or official thereof, against a claim filed by the taxpayer against the city of any employee or official thereof;
D. Disclosure after filing of a written request to that effect, to the taxpayer himself, 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 paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his/her opinion the public interest would suffer thereby;
E. Disclosure of nonfinancial information and account status, including but not limited to balances due, business name(s) and address(es), the name(s) and address(es) of officers of corporations and members of partnerships to whom tax certificates have been issued, and the general type, profession, and/or nature of such business;
F. Disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for a refund of taxes, or submits an offer of compromise with regard to a claim asserted against him/her by the city for delinquent taxes, or when acting upon any other matter;
G. Disclosure of general statistics regarding taxes collected or business done in the city;
H. Disclosure of information and records as may be required under state law applicable to chartered cities or required by subpoena served on the city. (Ord. 9517 § 1 (part), 1995: prior code § 6016)