3.30.120 Records exempt from disclosure.
(1) Policy. Pursuant to ORS 192.502(16) and except as provided by subsection (2) of this section, no city of Maupin employee or agent, and no employee or agent of cities participating by ordinance or resolution under this chapter, may disclose the records, reports, and returns required by this chapter to be submitted to or inspected by the city to allow it to determine the amount of any transient tax payable or the amount of such taxes paid, to the extent that such information is in a form that would permit identification of the individual concern or enterprise.
(2) Authorized Use.
(a) Nothing in this section shall limit the use which the city may make of such information for regulatory purposes, or the admissibility of such information in any enforcement proceedings.
(b) In the event that the payment or delivery of taxes imposed under this chapter is delinquent by more than 60 days, the city shall disclose, upon the request of any person, the following information:
(i) The identity of the individual concern or enterprise that is delinquent more than 60 days in the payment or delivery of the fees;
(ii) The period for which the fees are delinquent; and
(iii) The actual or estimated amount of the delinquency. [Ord. 295 § 12, 2013.]