§ 5.18.540. Returns/records/audit—Returns—Confidentiality requirement—Exceptions.

A.

Returns which include remittance in full of all sales taxes due and which are timely and properly filed with the borough for the purposes of complying with the terms of this chapter and all data obtained from such returns are confidential, and such returns and data obtained therefrom shall be kept from inspection by all private persons. Nothing contained in this section shall be construed to prohibit the audit and investigation by the borough of any return filed under this chapter or of the books and records of any seller required to file any return under this chapter.

B.

Nothing contained in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular buyers or sellers, nor to prohibit the furnishing of information on a reciprocal basis to other agencies or political subdivisions of the state or the United States concerned with the enforcement of tax laws.

C.

Nothing contained in this section shall be construed to prohibit the disclosure through enforcement action proceedings or by public inspection or publication of the name, estimated balance due, and current status of payments, and filings of any seller or agent of any seller required to collect sales taxes or file returns under this chapter, who fails to file any return and/or remit in full all sales taxes due within 30 days after the required date for that business. Entry into any agreement whether pursuant to the provisions of this chapter or otherwise shall not act as any prohibition to disclosure of the records of that seller as otherwise provided in this chapter.

D.

A prospective lessee or purchaser of any business or business interest may inquire as the obligation or tax status of any business upon presenting to the mayor a release of tax information request signed by the registered owner of the business.

(Ord. No. 91-11, § 1, 1991; Ord. No. 90-48, § 1(part), 1990; Ord. No. 87-10, § 2, 1987; Ord. No. 84-74, § 1(part), 1985)