Ordinance No. 18400 - Laserfiche WebLink

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~g4oo 2} The business shall keep such retards as are necessary to ascertain the amount of tax due from that business under section 3.812 and shat 1 retain these records for three years after the tax i s due. 3} A duty under subsection ~1} or ~2} of this section is enforce- abl e by writ of mandamus under OR5 34.110, and failure to discharge the duty is punishable under section 3.992. 4} Particular information abtai ned only by audit under sub section ~1} of this section may be disclosed only to: a} City personnel necessary 1y involved i n co11 ecti ng the tax ascertained by the audit; b} Rgenci es and parties who are entitled to the i nforma- tion under a lawfully issued subpoena; c } Courts of 1 aw i n proceedings to ascertain the existence or amount of tax liability of the audited business or to enforce payment of the tax ascertained by the audit; d} The propi retor and manager of the audited business and their successors i n interest, pravi ded the di scl asure i s requested i n writing by the party to whom the information i s di sc1 osed. Section 14. There is hereby added to the Eugene Code, 1971, a near section numbered 3.528, and reading: 3.825 Business Tax--R eal Board 1} There is hereby established a business tax appeal board to review grievances arising out of administration of the tax. 2} The baard shall consist of the following members: a } A representat i ve of the city attorney's office appointed by the city attorney; b} A representative of the City Manager's Office appointed by the City Manager. c} The city auditor; d} T d} Two members of the public appointed by the mayor and subject to confirmation by the council who shall serve far two- year terms, except that of the initial members of the board, one of whom shat 1 be appointed for cone-year term, and one for a two-year term; 3} A position on the board left vacant by a public member during his or her term of office shat 1 be filled by appointment for the remainder of the term. ORDINANCE--15