§ 12.45.160. Confidentiality of records.

A.

Records of financial transactions kept by persons and businesses required pursuant to this chapter for the purpose of collecting and administering this vehicle tax shall be considered confidential and shall not be disclosed to any person except employees and agents of the municipality and only for official purposes.

1.

It is the duty of the chief fiscal officer to safety keep tax returns filed under this chapter, all data taken therefrom, and all financial information obtained from an inspection of the rental agency's records in accordance with this chapter secure from public and private inspection except as provided by this section.

2.

Records of rental agencies shall not be disclosed except upon court order, when necessary to enforce the provisions of or to collect the taxes due under this chapter, or for inspection by the mayor, chief fiscal officer, municipal attorney, internal auditor, municipal assessor, or assembly in the performance of their official duties.

B.

This section does not prohibit the municipality from compiling and publishing statistical information concerning the data submitted provided no identification of particular tax returns or rental agency information, data, or financial information is made.

C.

This section shall not prohibit the chief fiscal officer from sharing information obtained from tax returns, documents, records, and/or reports filed with the municipality pursuant to this chapter with any local, state, or federal government agency for the purpose of enforcing this chapter or for tax purposes of the other government agency, provided the chief fiscal officer determines the other government agency provides adequate safeguards for the confidentiality of the shared information and that it will be used for tax purposes only.

(AO No. 2000-116(S), § 3, 7-18-00; AO No. 2009-78, § 2, 7-7-09; AO No. 2015-48, § 15, 5-14-15 )