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(1) The tax administrator shall deposit all money collected pursuant to section 3.772 to 3.792 of this code to the credit of the fund receiving room tax revenues.

(2) Every operator shall keep guest records of room rentals and accounting books and records of the rentals. All these records the operator shall retain for three years and six months after they come into being.

(3) The tax administrator or any person authorized in writing by the tax administrator may examine during normal business hours the books, papers, and accounting records relating to room rentals of any operator liable for the tax, after notification to the operator and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid by the operator.

(4) Neither the tax administrator nor any person having an administrative or clerical duty under sections 3.776 to 3.804 of this Code may 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 transient occupancy registration certificate, or pay a transient room 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 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. Nothing in this subsection shall prevent, however:

(a) The disclosure to, or the examination of records and equipment by another City of Eugene official, employee, or tax-collecting agent for the sole purpose of administering or collecting the tax.

(b) The disclosure, after the filing of a written request to that effect, to the taxpayer or the taxpayer’s receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to any such tax paid, any such tax unpaid or the amount of any such tax required to be collected, together with interest and penalties thereon provided the city attorney approves each such disclosure. The tax administrator may refuse to make any such disclosures referred to in this paragraph when in the tax administrator’s opinion the public interest would suffer thereby.

(c) The disclosure of the names and addresses of any persons to whom transient occupancy registration certificates have been issued.

(d) The disclosure of general statistics regarding taxes collected or business done in the city.

(Section 3.798 added by Ordinance No. 1782, enacted March 24, 1975; amended by Ordinance No. 19651, enacted November 20, 1989; and administratively amended by Ordinance No. 20113, enacted April 6, 1998, effective May 6, 1998.)