5.16.190 Information confidential.
It is unlawful for the finance officer or any person having an administrative duty under the provisions of this article to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person or business or any other person 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 to permit any statement, or copy of any statement or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided, however, that nothing in this section shall be construed to prevent the following:
A. 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 article or collecting taxes imposed hereunder;
B. The disclosure of information to, or the examination of records by federal or state officials, or the tax officials of any city or county or the tax officials of the city of Marina, and its auditors if a reciprocal arrangement exists or to a grand jury or a court of law, upon subpoena;
C. The disclosure of information and results of examination of records of particular taxpayers, or 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 penalty; further provided, however, that the city attorney approve each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;
E. The disclosure of the names and addresses of taxpayers pursuant to this article and the general type of nature of their business;
F. The disclosure by way of public meeting or otherwise of such information as 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 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. (Ord. 77-11 § 32, 1977)