5.09.160 Administration.
A. Tourism Promotion Fund. A special fund called “the tourism promotion fund” shall be established for the purpose of promoting tourism within the City of Hood River. The tax administrator shall deposit 25 percent of all money collected under the provisions of this chapter to the credit of the tourism promotion fund. All moneys paid to this account shall be used for the promotion of tourism. The City is authorized to enter into a contract with Hood River County Chamber of Commerce or to otherwise act as the council may see fit to carry out this purpose. (Ord. 1727, 1996)
B. Records Required from Lodging Tax Collectors, etc. – Form. Every lodging tax collector shall keep guest records of room or space rentals, and accounting books and records of the room or space rentals. All these records shall be retained by the operator for a period of three years and six months after they come into being.
C. Examination of Records – Investigations. The tax administrator may examine, during normal business hours, the books, papers and records relating to room or space rentals of any lodging tax collector after notification to the lodging tax collector liable for the tax, and may investigate the business of the lodging tax collector to verify the accuracy of any return made, or if no return is made by the lodging tax collector, to ascertain and determine the amount required to be paid.
D. Confidential Character of Information Obtained – Disclosure Unlawful. Neither the tax administrator nor any person having an administrative or clerical duty under the provisions of this chapter shall 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 lodging 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:
1. The disclosure to or the examination of records and equipment by another City of Hood River official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;
2. The disclosure after the filing of a written request to that effect, to the taxpayer, or their receivers, trustees, executors, administrators, assigns and guarantors, if directly interested, or information as to any paid tax, any unpaid tax or amount of tax required to be collected, or interest, and penalties; provided, that the City Attorney approves each such disclosure. The tax administrator may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
3. The disclosure of the names and addresses of any persons to whom a transient occupancy registration certificate has been issued;
4. The disclosure of general statistics regarding taxes collected or business done in the City. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)