Except when disclosure is required by law or in connection with the collecting and enforcing the payroll and self-employment tax, no city officer or employee shall disclose to any person outside of the Collector’s office any information learned from any return or other information filed by any taxpayer under this chapter. City officers and employees enforcing this chapter and collecting taxes shall not seek information that is irrelevant to the payroll and self-employment tax.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)