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A. Records Required from Local Tax Trustee. Every local tax trustee shall keep records of each transaction involving rent and/or collection of TLT. All records shall be retained for at least three (3) years and six (6) months.

B. Examination of Records – Investigations. The Tax Administrator or agent may examine all records of a local tax trustee relating to the receipt of rent and TLT and to the remittance of tax. Such records may be examined during normal business hours and the Tax Administrator or agent may obtain copies of the records to audit returns.

C. Authority of Tax Administrator. The Tax Administrator shall have the authority to adopt rules, regulations, and forms necessary to enforce this chapter and conduct audits. Rules and regulations of general application shall be mailed to all registered transient lodging providers.

D. Confidential Character of Information Obtained – Disclosure Unlawful. The City shall maintain the confidentiality of information provided by a transient lodging tax collector. Nothing in this subsection shall be construed to prevent:

1. The disclosure to, or the examination of records and equipment by, another City official, employee or agent for collection of taxes for the purpose of administering or enforcing any provisions of this chapter or collecting City business license fees.

2. Disclosure of information to the transient lodging tax collector and the transient lodging tax collector’s agents.

3. The disclosure of the names and addresses of any persons to whom certificates of authority have been issued.

4. The disclosure of general statistics regarding taxes collected or business done in the City.

5. Disclosures required by Chapter 192 ORS.

6. Disclosures required by Chapter 297 ORS.

1Code reviser’s note: Ord. 3201 adds this section as Section 4.24.150. The section has been editorially renumbered to prevent duplication of numbering.

(Ord. 3201 § 1, replaced, 08/20/2021)