A. All tax returns filed under this chapter, all data obtained from such tax returns, and all financial information obtained from an inspection of records in accordance with this chapter are confidential and may not be released except upon court order, when necessary to enforce the provisions of or to collect the taxes due under this chapter and except for inspection by the manager, the director, the municipal attorney, the city’s auditor in the performance of their official duties, or by a state or federal agency in the enforcement of a state or federal law.

B. Except when necessary to the performance of their official duties to enforce the provisions of or to collect taxes due under this chapter, no person may divulge to another any information, data or financial information of an operator, an operator’s records or a tax return filed under this chapter unless the person receiving such information, data or financial information is a person authorized by this chapter or in writing by the operator to inspect the tax return, information, data or financial information.

C. It is the duty of the director to keep tax returns, all data taken therefrom, and all financial information obtained from an inspection of the operator’s records secure from public and private inspection except as provided by this chapter.

D. This section does not prohibit the city from compiling and publishing statistical information concerning the data submitted, provided no identification of particular tax returns or operator information, data or financial information is made. [Ord. 97-22 § 2.]