(a) General Rule. Except when required in an investigation by the Director of Finance or his or her delegate or agent into the amount of tax due under any section administered under this article or in any proceeding in which the Director or his duly authorized representative is a party before a court of competent jurisdiction to collect or ascertain the amount of such tax or pursuant to lawful process issued by a court of competent jurisdiction, no officer or employee of this City shall 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 Director by any section of this article or by any rule or regulation of the Director issued thereunder, or disclosed in any audit or investigation conducted under this article.
(b) Definitions. For purposes of this section, “disclosure” means the making known to any person in any manner whatsoever a return or return information.
(Ord. 1216. Passed 1-28-03.)