8.52.170 Confidentiality of monthly reports and associated documents.
A. Documents in the possession of the Borough by operation of this chapter are available to the public for inspection and copying subject to subsection (B) of this section and FNSBC 1.16.010.
B. If a seller makes a showing satisfactory to the director that a report, record, application or other information submitted by the seller would, if made public, divulge information entitled to protection as trade secrets under state law, the Borough will treat the record, report, application, or other information as confidential. This showing requires, but is not limited to, the seller’s certification under oath that:
1. Public disclosure would tend to affect adversely the seller’s competitive position; and
2. The records, reports, application or other information submitted would divulge sales figures, processes, techniques or other financial data of the seller that are entitled to protection as trade secrets under state law.
C. It is unlawful for any person to divulge to another any documents or information obtained from any records or documents filed with the Borough that have been determined by the director to be confidential unless otherwise provided by state law or this chapter.
D. The director shall maintain all records and information deemed confidential under this section secure from public inspection and release.
E. The director shall not destroy any materials submitted to the Borough under this chapter until at least six years have elapsed since the submission of such materials.
F. Notwithstanding other provisions of this chapter, the Borough may, even for records deemed confidential:
1. Compile and publish general statistical records concerning the data submitted by seller;
2. Release names, owners, mailing addresses, any past penalty or interest assessments under this chapter, and the filing status of seller to the public. Filing status for this purpose includes whether a seller is exempt, delinquent, or current in remittal of taxes;
3. Provide any records to an auditor, collection agency or attorney, acting as an agent of the Borough, for the review and use in performing services for the Borough;
4. Exchange confidential information about a seller with another jurisdiction, which has a similar tax, if that other jurisdiction has similar provisions protecting the confidentiality of the seller’s records;
5. Release records with the permission of the seller; and
6. Use any records in any criminal or civil action brought under this chapter.
G. Hearings conducted by the director are public. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.170.)