2000 APRIL - Laserfiche WebLink

5.08.040 5.08.040 Statements And Records: A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. B. In the event that the Collector deems it necessary, the Collector may require that a licensee or applicant for license submit a verification by a cer- tified public accountant attesting to such financial information as may be necessary to ascertain the amount of license tax due, or at the option of the City, the Collector may examine the applicant's records or business transac- tions in order that the proper license tax may be computed, including, but not limited to, the most recently filed Fed- eral schedule C form if for a sole pro- prietorship, Federal form 1065 if for a partnership or Federal form 11/20/11205 for corporations. (Ord. 1550 § 3, 1992; Prior Code § 1-5.26) 5.08.050 Information Confidential: It is unlawful for the Collector or any person having an administrative duty under the provisions of this Title to make known in any manner whatever the business affairs, operations or infor- mation obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of in- come, 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; pro- vided, that nothing in this Section shall be construed to prevent: A. The public disclosure of: 1. The name of the owner, 2. Type of business ownership (e.g., sole proprietor, partnership or corpora- tion), 3. The name of the business licensed, 4. The place where such business is to be transacted and carried on, and 5. A copy of the business certificate with all financial information removed; B. The disclosure to, or the examina- tion of records and equipment by, an- other City official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Title, or collect- ing taxes imposed hereunder; C. The disclosure of information and results of examination of records of particular taxpayers, or relating to par- ticular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license 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, adminis- trators, 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, 119 (Pleasanton April 2000)