Firebaugh Municipal Code § 10-14 Administration

[Ord. #212, S14]

The finance director shall deposit all moneys collected pursuant to this chapter to the credit of the general fund.

[Ord. #212, S14]

Every operator renting guest rooms in this city shall keep such records, receipts, invoices, and other pertinent papers in such form as the finance director may require. All records shall be retained by the operator for a period of three years and six months after they come into being.

[Ord. #212, S14]

The finance director or any person authorized in writing by him may examine the books, papers, records and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or if no return is made by the person, to ascertain and determine the amount required to be paid.

[Ord. #212, S14]

In administration of the tax the finance director may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of guest rooms which are subject to the tax. The reports shall be filed when the finance director requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the finance director may require.

[Ord. #212, S14]

It shall be unlawful for the finance director or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a transient occupancy registration certificate, or pay a transient occupancy tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this subsection shall be construed to prevent:

a. The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter; or collecting taxes imposed hereunder,

b. The disclosure of information to, or the examination of records by, federal, or state officials, or the tax officials of another city, or county, or city and county, if a reciprocal arrangement exists; or to a grand jury or court of law, upon subpoena;

c. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the city.

d. The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest, and penalties; further provided, however, that the city attorney approves each such disclosure and that the finance director may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

e. The disclosure of the names and addresses of persons to whom transient occupancy registration certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom such certificates have been issued, and the general type or nature of their business;

f. The disclosure to the legislative body by way of public meeting or otherwise of such information as may be necessary in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter;

g. The disclosure of general statistics regarding taxes collected or business done in the city.

[Ord. #212, S14]

Neither the finance director nor any person having an administrative duty under this chapter shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any operator or any person visited or examined in the discharge of official duty or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, and upon submitting written proof of their interest, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest and penalties.