8.765 Administration.
(1) Park Improvement Fund. The Chief Financial Officer shall deposit all of the proceeds of the car rental tax as they are received into the Park Improvement Fund. The Park Improvement Fund shall be used for the purpose of financing capital improvements within the Leisure Services Plan for the City of Medford for development of park facilities.
(2) Records Required from Operators; Form. Every operators shall keep accounting books and records of the rentals. All such records and books shall be retained by the operators for a period of three years and six months after they come into being.
(3) Examination of Records; Investigations. The Chief Financial Officer or any person authorized in writing by him may examine during normal business hours, the books, papers and accounting records relating to rentals of any operators after notification to the operators liable for the tax and may investigate the business of the operators in order to verify the accuracy of any return made, or if no return is made by the operators, to ascertain and determine the amount required to be paid. To assist in this process, the Chief Financial Officer may request certified copies of annual tax returns covering operators.
(4) Confidential Character of Information Obtained - Disclosure Unlawful. It shall be unlawful for the Chief Financial Officer or any person having an administrative or clerical duty under the provisions of this ordinance to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a Car Rental Tax Registration Certificate, or pay a car rental 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 to permit 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 subsection shall be construed to prevent:
(a) The disclosure to, or the examination of records and equipment by another City of Medford official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this ordinance; or collecting taxes imposed hereunder.
(b) The disclosure after the filing of a written request to that effect, to the taxpayer himself, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to any paid tax, any unpaid tax or amount of tax required to be collected, or interest, and penalties; further provided, however, that the city attorney approves each such disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;
(c) The disclosure of the names and addresses of any persons to whom Car Rental Registration Certificates have been issued.
(d) The disclosure of general statistics regarding taxes collected or business done in the city.