Except in the case of judicial proceedings or other proceedings necessary to collect
the occupation tax levied in this article, it shall be unlawful for any officer, employee,
agent or clerk of the city or any other person to divulge or make known in any manner
the amount of gross receipts or any particulars set forth or disclosed in any occupation
tax return required under this article. All contents of the return pertaining to the
determination of the amount of business tax shall be confidential and open only to
the officials, employees, agents or clerks of the city using such returns for the
purpose of this occupation tax levy and the collection of the tax. Independent auditors
or bookkeepers employed by the city shall be classed as employees. Nothing in this
article shall be construed to prohibit the publication by the city officials of statistics,
so classified as to prevent the identification of particular reports or returns and
items thereof, the inspection of the records or returns and items thereof or the inspection
of the records by duly qualified employees of the tax departments of the state, the
United States and other local governments.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)
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