HomeMy WebLinkAboutORD NO 4744'
ORDINANCE NO. 7 .7 4744
ORDINANCE AMENDING CHAPTER 3.40 OF THE
BAKERSFIELD MUNICIPAL CODE BY ADDING SECTION
3.40.140 RELATING TO DISCLOSURE OF CONFIDENTIAL
INFORMATION.
BE IT ORDAINED by the Council of the City of Bakersfield as follows:
SECTION 1.
Chapter 3.40 of the Bakersfield Municipal Code is hereby amended by
adding Section 3.40.140 to read as follows:
Chapter 3.40 TRANSIENT LODGING TAX
3.40.140 Information confidential —Types of disclosures permitted.
It is unlawful for the collector or any person having an administrative duty
under the provisions of this chapter to make known in any manner whatever
information pertaining to the business affairs, operations, or other information
obtained by an investigation of records and equipment of any person required
to pay a transient lodging 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 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 section shall
be construed to prevent:
A. That 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 under this chapter.
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, to a court of law in a proceeding brought to determine
the existence or amount of any transient lodging tax liability of the particular
taxpayers to the city.
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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; provided further,
however, that the city attorney approves each such disclosure and that the
collector may refuse to make any disclosure referred to in this subsection when
in his opinion the public interest would suffer thereby.
E. The disclosure of the names and addresses of persons that are
required to pay a transient lodging tax, and the general type or nature of their
business.
F. The disclosure by way of public meeting or otherwise of such
information as may be necessary to the collector in order to permit it to be fully
advised as to the facts when a taxpayer files a claim for refund of transient
lodging taxes, or submits an offer of compromise with regard to a claim asserted
against him by the city for transient lodging taxes, or when acting upon any
other matter.
G. The disclosure of general statistics regarding taxes collected or
business done in the city.
H. The disclosure of information and examination of records of any
person required to pay a transient lodging tax or who is a litigant in any lawsuit
involving the city and such information is relevant to the issues in such lawsuit.
SECTION 2.
This Ordinance shall be posted in accordance with the provisions of the
Bakersfield Municipal Code and shall become effective thirty (30) days from and
after the date of its passage.
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HEREBY CERTIFY that the foregoing Ordinance was passed and adopted,
by the Council of the City of Bakersfield at a regular meeting thereof held on
NOV 2-0 7013 by the following vote:
NOES:
AB AIN:
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APPROVED:
P
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COUNCILMEMBER: RIVERA, MAXWELL, WEIR, SMI TH, ,
, _ . !, SULLIVAN, JOHNSON
COUNCILMEMBER: Npd�Q-
COUNCILMEMBER: wlor4_
COUNCILMEMBER:
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ROBERTA GAFFORD, CAkt I/
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
NOV 2 0 2013
Mayor
APPROVED AS TO FORM:
VIRGINIA GENNARO
City Attorney
B HU
t)' �---
JOSA H. RUDNICK
Deputy City Attorney
JHR:Isc
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AFFIDAVIT OF POSTING DOCUMENTS
STATE OF CALIFORNIA)
) ss.
County of Kern )
ROBERTA GAFFORD, being duly sworn, deposes and says:
That she is the duly appointed, acting and qualified City Clerk of the City of Bakersfield;
and that on the 22nd day of November, 2013 she posted on the Bulletin Board at City
Hall, a full, true and correct copy of the following: Ordinance No. 4744, passed by the
Bakersfield City Council at a meeting held on the 20th day of November, 2013 and
entitled:
ORDINANCE AMENDING CHAPTER 3.40 OF THE BAKERSFIELD
MUNICIPAL CODE BY ADDING SECTION 3.40.140 RELATING TO
DISCLOSURE OF CONFIDENTIAL INFORMATION.
ROBERTA GAFFORD
City Clerk and Ex Officio of the
Council of the City of Bakersfield
By.
DE TY 4Citqv Clerk
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