3-11-6: CONFIDENTIALITY OF TAX DATA:
The Yerington room tax board, if such shall be created, or otherwise the Yerington city council, is authorized to inspect all records of persons liable for the transient lodging tax to determine compliance with this chapter. Any information or business data obtained thereby is declared confidential and must not be disclosed by any member, officer or employee of the room tax board or city unless the disclosure is authorized by affirmative action of a majority of the members of the room tax board or the city council. Continuing disclosure may be authorized under an agreement with the Nevada department of taxation for the exchange of information concerning taxpayers. (Ord. 11-04, 4-11-2011)