Except when required in an official investigation into the amount of tax due under any article administered under this Chapter Three or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided herein, no officer or employee of this City shall divulge or make known in any manner the tax return, or any part thereof of any individual, firm or corporation, 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 State Tax Commissioner, or the City by any article of this Chapter Three
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Any person protected by the provisions of this article may, in writing, waive the secrecy provisions of this article for such purpose and such period as he shall therein state, and the Finance Director, if he so determines, may thereupon release to designated recipients such taxpayer's return or other particulars filed under the provisions of the tax articles administered under the provisions of this article.
This section shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular reports and the items thereof.
(Ord. 582. Passed 1-4-83.)