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. ~ ~~3~9 <br />~ ~~ ,r <br />2 j The busi n.ess shall keep such records as are .necessary to <br />ascertain the amount of tax due. from that business under .section 3.82 <br />end shahl retain ,these records for three years after the tax i s due. <br />3 ~ A duty under subsection ~ 1 ~ or ~ 2 ~ of this section i s' enforce- <br />r able by writ of mandamus under ORS 34. X10, and fai 1 ure to di scha~rge the. <br />duty i s~ puni shabl a .under secti an 3.992. <br />4 ~ Particular i nfiormati on. obtained only by audit under sub- <br />secti on ~ 1 ~ of this section may ~e disclosed o.n]y to: ~ . <br />a ~ City personnel necessarily involved i n ~ col.1 ecti ng the <br />tax a~scertai ned by the ~ audi t; <br />b} Agencies and parties who are .entitled to the i nforma~ <br />tion under a lawfully issued. subpoena; <br />c~ Courts of .l aw i n praceedi ngs to ascertain the existence <br />or amount of tax liability of the audited business or to enforce <br />payment of the tax ascertained by the .audit; <br />d~ The propri etor~ and manager of the audited business and <br />their successors i n interest, provided the di scl asure i s requested <br />. i n writing by the party to whom the i nformati vn i s disclosed. <br />Section 10. There, i s hereby added to the Eugene Code, 191 ,anew' section <br />numbered 3.828, .and reading: . <br />3.828 Business Tax--A eal Board <br />~ ~ There i s hereby establ i shed a busi Hess tax appeal, board <br />to review grievances arising out of administration ~of the tax. <br />2 ~ ~ The board consists of the fol l vwi ng members: ~ . <br />a~ A representative of the city attorney` s office appointed <br />~. ~ by the city attorney; <br />b ~ A representati ve of the City Manager ` s Office appointed <br />by the City Manager. . <br />c~ The city auditor; <br />d ~ Two members of the pub 1 i c appo i nted b the ma or a~n~d <br />., y Y <br />. subs ect to ~conf ~ rmati on by the counc ~ l who shat 1 serve fio r two- <br />year terms, except that of the initial members of the board, one <br />of~ whom shall be appointed for a one-year term, and one fora <br />two-yeas term. <br />3} ~A position on the board left vacant by a public member during <br />h.i s or her term ~of office shal 1 be f~ 1.1 ed. by appointment for the remai nd~er <br />of the term. <br />Ordinance .. 1~ <br />