§ 3.08.150. Sales tax returns— Confidential information.

A.

All sales tax returns filed with the city including gross sales, total nontaxable sales, and net taxable sales figures shown thereupon are declared to be confidential and such shall be kept from inspection of all persons except the city manager, employees of the city whose duty is to process such returns and data, and the city attorney and staff; provided, nevertheless, upon the advice of the city attorney, the city manager may present to the city council in executive session any return if the purpose of such presentation is primarily for the purpose of informing the council regarding the process of legal action against the person whose return or tax remittance is in question. The confidentiality established by this section shall continue for as long as the seller who filed the return fully complies with the provisions of this chapter.

B.

It is unlawful for any city official or employee to divulge to another person any information obtained from any return filed with the city or from any data obtained from any such returns unless such other person receiving such information is a person permitted to view such returns under the terms of this chapter. Notwithstanding the foregoing, the city manager or a city employee may disclose the names and addresses of registered sellers and the amount of sales tax in fact remitted by a registered seller.

C.

The city shall safely keep the returns referred to in this chapter and all data taken therefrom secure from public inspection and secure from all private inspection except as in the chapter provided; and the city may, after the expiration of six years from the date any such return has been filed, destroy the return.

D.

The use of such returns in a criminal or civil action brought to enforce the terms of this chapter against any person shall not be deemed a violation of this chapter; and the city in its prosecution of any such action may allege, prove and produce any return theretofore filed by and on behalf of the defendant including any data obtained from such return or returns, other provisions of this chapter to the contrary notwithstanding.

E.

Nothing contained in this chapter shall be construed to prohibit the delivery to a person, or duly authorized representative, of a copy of any return or report filed by him or her, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof.

(Prior code § 6.01.150)