Appendix 6511. Records.

(a)

It is the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of four (4) years, all records as may be necessary to determine the amount of such tax for which the operator may be or may have been liable. The tax administrator shall have the right to inspect all such records at all reasonable times.

(b)

All tax returns and information furnished by any operator pursuant to this chapter shall be confidential and shall not be open to public inspection nor the specific contents thereof disclosed by any officer or employee except as necessary in the performance of official duty pursuant to this chapter, or in the course of any proceeding, hearing or litigation involving the existence or amount of the tax liability of such operator, or with the written consent of the operator or his authorized representative.

(Ord. No. 66, 9-19-84; Ord. No. 05-332, §§ 5, 6, 6-8-2005)