164.28 CONFIDENTIALITY.

   (a)   Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this Chapter is confidential. No person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality. The Tax Administrator of the Municipality or a designee thereof may furnish copies of returns filed or otherwise received under this Chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and Tax Administrators of other municipal corporations.

   (b)   This Section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.

   (c)   Whoever violates this Section by improperly disclosing confidential information is guilty of a misdemeanor of the first degree. In addition, any employee of the City of Cuyahoga Falls who violates the provisions of this Section relating to the disclosure of confidential information is subject to dismissal.

(Ord. 93-2015. Passed 11-23-15.)