4.17.250 Confidential and nonconfidential tax information.
A. The following information is publicly available information:
1. Names and addresses of business owners who filed tax returns under this chapter;
2. Whether a business is registered to collect taxes under this chapter in the city of Bethel;
3. Whether a business is current in filing tax returns and in remitting taxes due under this chapter, and the number of returns not filed; and
4. Names and exemption numbers of those entities which have received a tax-exempt number from the city of Bethel relating to taxes due under this chapter.
B. The city of Bethel may permit any authorized representative of any federal, state or other local government agency to inspect and copy any tax returns filed and reports prepared under this chapter, if the other governmental agency provides substantially similar access to the city of Bethel, files a timely request in accordance with the city’s public request for information procedures, and if the city of Bethel determines that the other governmental agency provides adequate safeguards to the confidentiality of the tax returns and reports.
C. Except as otherwise provided in this section, tax forms and their contents are confidential and shall not be disclosed by the finance department except:
1. In connection with efforts by the city of Bethel to collect the tax;
2. In response to a subpoena issued by a court, state agency or governmental board or commission;
3. In connection with legislative inquiry specifically authorized by the assembly;
4. In connection with the city of Bethel audits for purposes of verifying city of Bethel accounting practices;
5. In compilation of statistics and studies by the finance department for public distribution, so long as information from individual businesses is not identifiable as to source. [Ord. 12-09 § 2.]