3.05.150 Applications and returns confidential.
(1) The applications, returns and any information required of any taxpayer, including any audits or investigations made by the Director of Finance or his agent, shall not be disclosed for inspection or copying if such disclosure would (i) be prohibited to such persons by law; or (ii) violate the taxpayer’s right to privacy or result in unfair competitive disadvantage to the taxpayer. This section does not prohibit the City or its agents from:
(a) Giving such facts or information in evidence in any court action involving the tax imposed hereunder or involving a violation of this chapter; or
(b) Giving such facts and information to the person paying the tax or his duly authorized agent; or
(c) Publishing statistics so classified as to prevent the identification of particular returns and reports of items thereof; or
(d) Permitting its records to be audited and examined by the proper state officer, his agents and employees.
(2) The City consents to the inspection of such records as necessary by the State Department of Revenue. [Ord. 3557 § 13, 2002; Ord. 3437 § 2, 2000; Code 1970 § 3.02.150.]