5.73.100 Confidentiality.

City Code Section

(Added by Ordinance No. 185827; amended by Ordinance Nos. 187339 and 187610, effective April 1, 2016.)  It is unlawful for any City employee, agent or elected official, or for any person who has acquired financial information pursuant to Chapter 5.73 or the Division’s administrative rules to divulge, release or make known in any manner any financial information submitted or disclosed to the City under the terms of the Arts Education and Access Income Tax, unless otherwise required by law.  This Section does not prohibit:

A.  Disclosure to the taxfiler or authorized representative of the taxfiler; 

B.  Disclosure of general statistics in a form which would prevent the identification of financial information regarding an individual taxfiler;

C.  Disclosure to the City Attorney’s Office to obtain payment on unpaid accounts or to receive legal advice; or

D.  Disclosure to an outside collection agency for collection of any unpaid account balance receivable.  Assignment to an outside collection agency permits the Division to collect a reasonable collection fee, above and beyond any amount otherwise owed to the Division;

E.  Disclosure as otherwise required by law.