7.02.240 Persons to Whom Information May be Furnished.

City Code Section

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

  1. A.  The Revenue Division may:
    1. 1.  Furnish any taxfiler, representative authorized to represent the taxfiler under ORS 305.239 or person designated by the taxfiler under ORS 305.193, upon request of the taxfiler, representative or designee, with a copy of the taxfiler’s tax return filed with the division for any year, or with a copy of any report filed by the taxfiler in connection with the return, or with any other information the division considers necessary.
    2. 2.  Publish lists of taxfilers who are entitled to unclaimed tax refunds.
    3. 3.  Publish statistics so classified as to prevent the identification of income or any particulars contained in any report or return.
    4. 4.  Disclose a taxfiler’s name, address, telephone number, refund amount, amount due, Social Security number, employer identification number or other taxfiler identification number to the extent necessary in connection with collection activities or the processing and mailing of correspondence or of forms for any report or return required in the administration of any local tax. 
  2. B.  Only to the extent necessary to meet the business purpose of the disclosure, the division also may disclose and give access to information described in Subsection 7.02.230 A. to: 
    1. 1. The Commissioner of Internal Revenue or authorized representative, for tax administration and compliance purposes only.
    2. 2. The Oregon Department of Revenue or authorized representative, for tax administration and compliance purposes only.
    3. 3. For tax administration and compliance purposes, the proper officer or authorized representative of any of the following entities that has or is governed by a provision of law that meets the requirements of any applicable provision of the Internal Revenue Code as to confidentiality:
      1. a. A state;
      2. b. A city, county or other political subdivision of a state;
      3. c. The District of Columbia; or
      4. d. An association established exclusively to provide services to federal, state or local taxing authorities.
    4. 4. The City Attorney, the attorney’s assistants and employees, or other legal representatives of the City, to the extent the division deems disclosure or access necessary for the performance of the duties of advising or representing the division, including but not limited to instituting legal actions on unpaid accounts.    
    5. 5. The attorney, the attorney’s assistants and employees, or other legal representatives of a local government that the City administers a tax for, to the extent the division deems disclosure or access is necessary for consultation and advice in tax administration of the local government’s tax. Any disclosure under this paragraph may be made only pursuant to a written agreement between the division and the city, county, or other subdivision that ensures the confidentiality of the information disclosed.
    6. 6. The proper officer or authorized representative of a city, county, or other subdivision of this state, to the extent the division deems disclosure or access necessary for purposes of administration of a tax on behalf of the city, county, or other subdivision. Any disclosure under this paragraph may be made only pursuant to a written agreement between the division and the city, county, or other subdivision that ensures the confidentiality of the information disclosed.
    7. 7. Prosper Portland or its authorized representative, for the purposes of economic and business development, the name and address of active businesses, and statistics so classified as to prevent the identification of income or other particulars contained in any report or return.
    8. 8. The Portland Housing Bureau or its authorized representative, for the purposes of official correspondence and to manage the Residential Rental Registration Program, the name and address of active businesses filing a Schedule R and Schedule R information. This information may be used to maintain the inventory of residential rental housing within the City for the bureau’s use and for statistical purposes and trending analysis, but may not otherwise be shared publicly.      
    9. 9. The authorized representative of any subdivision of the City, for the purposes of official correspondence or developing funding proposals, the name and address of active businesses, and statistics so classified as to prevent the identification of income or other particulars contained in any report or return.
    10. 10. The Auditor or their authorized representative, to the extent pursuant to City Charter, Chapter 2, Article 5.
    11. 11. The Revenue Division Appeals Board (appeals board), per Section 7.02.295, is authorized to receive relevant tax information for the purpose of considering and issuing decisions with respect to appeals of taxfilers to Revenue Division actions increasing tax due or reducing a refund of taxes paid. The appeals board is a public body subject to Oregon public meeting laws in ORS 192.610 to 192.705. ORS 192.660(2)(f) authorizes an executive session meeting to privately consider records or information that are exempt by law from public disclosure. Tax information is exempt from public disclosure.
    12. 12. The City Bureau of Technology Services or its authorized representative, for the purpose of managing access, security and communications.
    13. 13. Authorized City procurement employees and agents, for the purpose of determining whether a potential City vendor is in compliance with the requirements of PCC 5.33.500 A.4.a. and b.
    14. 14. City Printing and Distribution employees and agents, for the purpose of printing and mailing notices that may contain confidential information.
    15. 15. City Treasury and Central Accounting employees and agents, for the purpose of performing functions related to the issuance of refunds.
    16. 16. City Payroll employees and agents, for the purpose of reconciling withholding of City employees.
    17. 17. Other persons, partnerships, corporations and other legal entities, and their employees, to the extent the division deems disclosure or access necessary for the performance of such others’ duties under contracts or agreements between the division and such legal entities, in the division’s administration of the tax laws.
  3. C.  Each officer or employee of the division and each person described or referred to in Subsections B.4. to 17. of this Section to whom disclosure or access to the tax information is given under Subsection B. of this Section or any other provision of law, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of Sections 7.02.230 and 7.02.730, relating to penalties for the violation of Section 7.02.230, and shall as a condition of employment or performance of duties execute a certificate for the division, in a form prescribed by the division, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of Section 7.02.230.

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