A. Except as otherwise provided by this City Tax Code, the Director shall not produce any return or document submitted by a taxpayer or divulge any information obtained from a return or other document submitted by a taxpayer except as: 1) ordered by a court or as otherwise provided by law, or 2) may be necessary or useful to resolve any matter arising under this City Tax Code.
B. The Director may release information contained on any license.
C. The Director may release returns or other documents or divulge information obtained from returns or other documents to the following persons:
1. The taxpayer and any person designated by the taxpayer.
2. The City Attorney and any person designated by the City Attorney, for the purpose of assisting the Director in the administration of the City Tax Code.
3. The City Auditor and any person designated by the City Auditor, for the purpose of an audit, provided that the City Auditor commits not to include taxpayer information or information that identifies, or permits the identification of, a taxpayer, in an audit or any other report, and further commits not to release any return or report to any person not authorized to receive that information under the City Tax Code.
4. Any external auditor engaged by the City, and any person designated by the external auditor, for the purpose of an audit, provided that the external auditor commits not to include taxpayer information, or information that identifies, or permits the identification of, a taxpayer, in an audit or any other report, and further commits not to release any return or report to any person not authorized to receive that information under this City Tax Code.
5. Any person authorized to receive taxpayer information under an agreement to exchange information entered into between the Director and a governmental entity responsible for the administration of the tax laws of that governmental entity. The agreement must provide that the taxpayer information disclosed is subject to the restrictions on disclosure that are mandated in this section.
D. It is unlawful for any employee of the Department of Finance or for any other employee of the City who is engaged in the administration of this City Tax Code to be employed, directly or indirectly, to: 1) prepare any tax return or document required by this City Tax Code, 2) advise, prepare materials or data, or to audit the books of any person who owes or may owe tax imposed by this City Tax Code, or 3) prepare records or documents that will or may be used for any purpose under this City Tax Code.
E. The Director may release statistics based upon information gathered from returns and documents filed under this City Tax Code if the statistics do not identify, or permit the identification of, any taxpayer.
F. Except as provided in this section, it is unlawful for any person wilfully to divulge a return or document, or information obtained from a return or document, submitted by the taxpayer. (1968 Code §3-93; Ord. 76-168; Ord. 87-158; Ord. 91-161; Ord. 01-42; Ord. 08-218)