(a) General Rule. It shall be unlawful for any officer, employee or agent of this Municipality to divulge or make known in any manner the tax return, or any part thereof, of any person or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income, or any particulars set forth or disclosed in any report, declaration or return required to be filed with the Tax Commissioner by any section of this code imposing any tax administered under this article or by any rule or regulation of the Tax Commissioner issued hereunder, or disclosed in any audit or investigation conducted under this article.
(b) Except when required in an official investigation by the Tax Commissioner into the amount of tax due under any section administered under this code or in any proceeding in which the Tax Commissioner is a party before a court of competent jurisdiction to collector ascertain the amount of such tax.
(c) Tax returns and return information obtained from the Tax Commissioner pursuant to an exchange of information agreement, which is in the possession of any officer, employee, agent or representative of any municipal governmental entity is subject to the confidentiality and disclosure restrictions set forth in this article:
Provided: that such officers, employees or agents may disclose the information in an official investigation, by a local or municipal governmental authority or agency charged with the duty and responsibility to administer the tax laws of the jurisdiction, into the amount of tax due under any lawful municipal tax administered by that authority or agency, or in any proceeding in which the municipal governmental subdivision, authority or agency is a party before a court of competent jurisdiction to collect or ascertain the amount of the tax.
(d) Criminal Penalties. Unlawful disclosure of the information by any officer, employee or agent of any municipal subdivision will result in, such officer, employee or agent being guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one thousand dollars together with costs of prosecution.
(e) Disclosure to Designee of Taxpayer. Any person protected by the provision of this article may, in writing, waive the secrecy provisions of this section for such purpose and period as he shall therein state. The Tax Commissioner may, subject to such requirements and conditions as he or she may prescribe, thereupon release to designated recipients such returns of the taxpayer, or other particulars filed under the provisions of this article, but only to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person.
(f) Exchange with Municipalities. The Tax Commissioner shall, upon the written request of the Mayor or governing body of any West Virginia municipality, allow the duly authorized agent of the municipality to inspect and make copies of the state business and occupation tax return filed by taxpayers of the municipality and any other sales and services tax return information and health care provider tax return information as may be reasonably requested by the municipality. Such inspection or copying shall include disclosure to the authorized agent of the municipality for tax administration purposes of all available return information from files of the Tax Department relating to taxpayers who transact business within the municipality. The Tax Commissioner shall be permitted to inspect or make copies of any tax return and any return information or other information related thereto in the possession of any municipality or its employees, officers, agents or representatives that has been submitted to or filed with the municipality by any person for any tax including, but not limited to, the municipal business and occupation tax, public utility tax, municipal license tax, tax on purchases of intoxicating liquors, and municipal amusement tax.
(W. Va. Code 11-10-5d; Ord. 2003-05. Passed 11-4-03.)