5.10.150 Administration.
A. Every tax collector must keep records of each transaction involving rent and/or the collection of the TLT. All records must be retained for a minimum of three years and six months.
B. The tax administrator or agent may examine, during normal business hours, all records of a tax collector relating to the receipt of rent and TLT and remittance of tax and may obtain copies of the records to audit returns.
C. The tax administrator shall have the power to enforce this chapter, conduct audits, and to adopt rules, regulations and forms consistent with this chapter. Rules and regulations of general application shall be mailed to all registered transient lodging providers. The tax administrator may also issue written interpretations on request of a transient lodging tax collector. As to the transient lodging tax collector to whom the interpretation is issued, the city will act consistently with the interpretation until it is withdrawn, and the city shall provide 30 days’ written notice prior to the withdrawal of an interpretation.
D. Except as otherwise required by law, the city shall maintain the confidentiality of information provided by transient lodging tax collectors. Nothing in this section shall be construed to prevent or prohibit:
1. The disclosure to, or the examination of, financial records by city officers, employees, or agents for the purpose of administering or enforcing the terms of this chapter, or collecting taxes imposed under the terms of this chapter;
2. The disclosure to the tax collector or his/her authorized representative of financial information, including amounts of transient lodging taxes, penalties, or interest, after filing of a written request by the tax collector or his/her authorized representative and approval of the request by the finance director;
3. The disclosure of the names and addresses of any person to whom this chapter applies;
4. The disclosure of general statistics in a form which would prevent the identification of financial information regarding any particular tax collector’s return or application;
5. The disclosure of financial information to the city attorney or other legal representative of the city to the extent the tax administrator deems disclosure or access necessary for the performance of the duties of advising or representing the tax administrator, the finance department, or the city; or
6. Disclosures required by ORS Chapters 192, 297, or 320. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 4994, 2015).