3.44.125 Applications and returns confidential.
A. The applications and returns made to the City Manager pursuant to this chapter or any audit or investigation made by the City Manager may not be made public, nor are they subject to the inspection of any person except as herein provided. This section does not prohibit the City or its agents from:
1. Giving such facts or information in evidence in any court action involving the tax imposed hereunder or involving a violation of this chapter;
2. Giving such facts and information to the person paying the tax or his duly authorized agent;
3. Publishing statistics so classified as to prevent the identification of particular returns and reports of items thereof; or
4. Permitting its records to be audited and examined by the proper state officer, his agents and employees.
B. The City consents to the inspection of such records as necessary by the State Department of Revenue. [Ord. 167 § 1, 1998.]