Except when required in any proceeding before a court of competent jurisdiction pursuant to subpoena to collect or ascertain the amount of tax, no officer or employee of the Town 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 particular set forth or disclosed in any report, declaration or return required to be filed with the Town imposing any tax administered pursuant to the ordinances of the Town.