§ 20-234. Release of sales tax information.

Prior to the issuance by the county of a concession agreement, the concessionaire shall execute an irrevocable authorization providing that the state department of revenue may release all sales tax data pertaining to the concession to county officials under the condition that such sales tax data shall retain the same status of confidentiality with the county as it would otherwise have with the department of revenue. In the event of nonpayment of any fee due under this section including sums determined by the county upon audit to be due to it, all sales tax data received by the county under this subsection shall be free of the condition of confidentiality under which such information was originally received, and may be used in any enforcement action to collect the sums due under this section.

(Ord. No. 87-36, § 8.04, 11-16-87; Ord. No. 88-32, § I, 10-13-88; Ord. No. 2004-08, § I, 7-22-04; Ord. No. 2010-01, § I, 9-30-10)

Editor's note

Ord. No. 2010-01, § I, adopted Sept. 30, 2010, repealed former § 20-234, entitled "provision for new concessions", which derived from Ord. No. 87-36, § 8.03, adopted Nov. 16, 1987; Ord. No. 88-32, § 1, adopted Oct. 13 1988; and Ord. No. 2004-08, § I, adopted July 22, 2004. Furthermore Ord. No. 2010-01 renumbered §§ 20-235—20-240 as 20-234—20-239.