Any information or materials filed with the Occupational License/Net Profit Division pursuant to this chapter or received as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be and remain strictly confidential. Any person or agent divulging such information to any unauthorized party shall be guilty of a class A misdemeanor and subject to fines and imprisonment as set out in KRS 67.790. However, such persons may disclose to the state commissioner of revenue or his duly authorized agent all such information and right to inspect any of the books and records of the city if the state commissioner of revenue grants to the city the reciprocal right to obtain information from the files and records of the state department of revenue and maintains the privileged character of the information so furnished to him.
(Ord. 51, 2021, passed 4-23-21)