Ordinance 2002-1407 - Laserfiche WebLink

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B. Except in accordance with judicial order or as otherwise provided by law, the finance director shall not divulge or make known in any way any financial information obtained from any investigation conducted by the finance director, or disclosed in any document, report or return filed under the provisions of this chapter. C. The persons charged with the custody of such documents, reports, investigations and returns filed pursuant to this chapter shall not be required to produce any of them or evidence of any matters contained therein in any action or proceeding in any court, except on behalf of the finance director in any action or proceeding under the provisions of this chapter to which the finance director or the city is a party, or on behalf of any party to an action or proceeding under the provisions of this chapter when the report of facts shown thereby is directly involved in such action or proceeding, or pursuant to any judicial order in which event the court may require the production of and may admit in evidence so much of such returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. D. No provision of this section shall be construed to prohibit the delivery to a person or vendor or their duly authorized representative of a copy of any application, report, return or any other document kept, filed or maintained in connection with such person's or vendor's tax liability or other obligations under this chapter. Copies of such documents may be certified by the finance director and when so certified shall be evidence equal with the originals and may be received as evidence of their contents. E. Nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular report or returns and the contents thereof, nor to prohibit the inspection of any documents by the city attorney or any other legal representatives of the city. F. Notwithstanding the provisions of this section, the finance director may furnish to the taxing officials of the state or its political subdivisions, any other state or its subdivisions, or the United States any information contained in any application, report, return or any other document if the recipient jurisdiction agrees with the finance director to grant similar privileges to the city and if such information is to be used by the jurisdiction only for tax related purposes. Sec. 3.22.140. Expenditure of lodging taxes. The revenues from the lodging tax imposed by this chapter shall be budgeted, appropriated, and expended for operating and maintaining recreational and cultural facilities of the city and for any other lawful municipal purpose, as determined by the City Council from time to time.