7.02.230 Confidentiality.

City Code Section

(Amended by Ordinances 185312, 187339 and 191745, effective June 5, 2024.)

  1. A.  In accordance with ORS 314.835, except as otherwise specifically provided by Oregon law or Section 7.02.240 and related rules or written policies, it is unlawful for the Revenue Division or any officer or employee of the division to divulge or make known in an manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of any tax, surcharge or fee imposed under the Business License Law.   
  2. B.  It is unlawful for any City employee, agent or elected official, or for any person who has acquired information pursuant to Subsection 7.02.240 B., to divulge, release or make known in any manner any information submitted or disclosed to the City under the terms of the Business License Law for any purpose other than that specified in the provisions of law authorizing the use or disclosure. 
  3. C.  No subpoena or judicial order shall be issued compelling the division or any of its officers or employees, or any person who has acquired information pursuant to Section 7.02.240 or any other provision of state or City law, to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxfiler’s liability for any tax, surcharge or fee imposed under the Business License Law is to be adjudicated by the court from which such process issues. 
  4. D.  As used in this Section: 
    1. 1.  “Officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person.
    2. 2.  “Particulars” includes, but is not limited to, a taxfiler’s name, address, telephone number, Social Security number, employer identification number or other taxfiler identification number, the amount of refund claimed by or granted to a taxfiler, and whether a report or return has been filed.