(a) General Rule. Except when required in an official investigation by the Tax Commissioner or in any proceeding in which the Town of Granville is a party before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in subsections (d) through (h), inclusive, of this article, it shall be unlawful for any officer, employee or agent of the Town of Granville to 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 Town of Granville by any provision of the Codified Ordinances of the Town of Granville, West Virginia imposing any tax administered under said ordinances or by any rule or regulation of the Town of Granville issued thereunder, or disclosed in any audit or investigation conducted under said ordinances. Unlawful disclosure of the information by any officer, employee or agent of the Town of Granville is subject to the sanctions set forth in this article.
(b) Definitions. For purposes of this article:
(1) Background file document. The term “background file document”, with respect to a written determination, includes the request for that written determination, any written material submitted in support of the request and any communication (written or otherwise) between the Town of Granville and any person or entity outside of the Town of Granville in connection with the written determination received before issuance of the written determination.
(2) Disclosure. The term “disclosure” means making known to any person in any manner whatsoever a return or return information.
(3) Inspection. The terms “inspection” and “inspected” means any examination of a return or return information.
(4) Return. The term “return” means any tax or information return or report, declaration of estimated tax, claim or petition for refund or credit or petition for reassessment that is required by, or provided for, or permitted under the provisions of the Codified Ordinances of the Town of Granville which is filed with the Town by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments or lists which are supplemental to, or part of, the return so filed.
(5) Return information. The term “return information” means:
A. A taxpayer’s identity; the nature, source or amount of his or her income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over assessments or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data received by, recorded by, prepared by, finished to or collected by the Town of Granville with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) or by any person under the provisions of the Codified Ordinances of the Town of Granville for any tax, additions to tax, penalty, interest, fine, forfeiture or other imposition or offense; and
B. Any part of any written determination or any background file document relating to such written determination. “Return information” does not include, however, data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of this code, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination or data used or to be used for determining such standards.
(6) Tax administration. The term “tax administration” means:
A. The administration, management, conduct, direction and supervision of the execution and application of the tax laws or related statutes of the Town of Granville and the development and formulation of tax policy relating to existing or proposed tax laws and related ordinances of the town; and
B. Includes assessment, collection, enforcement, litigation, publication and statistical gathering functions under the ordinances of the Town.
(7) Taxpayer identity. The term “taxpayer identity” means the name of a person with respect to whom a return is filed, his or her mailing address, his or her taxpayer identifying number or a combination thereof.
(8) Taxpayer return information. The term “taxpayer return information” means return information as defined in subdivision (5) of this subsection which is filed with, or furnished to, the Town of Granville by or on behalf of the taxpayer to whom such return information relates.
(9) Written determination. The term “written determination” means a ruling, determination letter, technical advice memorandum or letter or administrative decision issued by the Town of Granville.
(c) Criminal Penalty. Any officer, employee or agent (or former officer, employee or agent) of the Town of Granville who violates this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one thousand dollars or imprisoned for not more than thirty days, or both, together with costs of prosecution.
(d) Disclosure to Designee of Taxpayer. Any person protected by the provisions of this article may, in writing, waive the secrecy provisions of this section for such purpose and such period as he or she shall therein state. The Town may, subject to such requirements and conditions it may prescribe, thereupon release to designated recipients such taxpayer’s return or other particulars filed under the provisions of the ordinances of the Town, but only to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. However, return information shall not be disclosed to such person or persons if the Town determines that such disclosure would seriously impair administration of the Towns tax laws.
(e) Disclosure of Returns and Return Information for Use in Criminal Investigations.
(1) In general. Except as provided in subdivision (3) of this subsection, any return or return or information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a federal district court judge, federal magistrate or circuit court judge of this state, under subdivision (2) of this subsection, be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any federal agency, or of any agency of this State, who personally and directly engaged in:
A. Preparation for any judicial or administrative proceeding pertaining to the enforcement of a specifically designated state or federal criminal statute to which this State, the United States or such agency is or may be a party;
B. Any investigation which may result in such a proceeding; or
C. Any state or federal grand jury proceeding pertaining to enforcement of such a criminal statute to which this State, the United States or such agency is or may be a party. Such inspection or disclosure shall be solely for the use of such officers and employees in such preparation, investigation or grand jury proceeding.
(2) Application of order. Any United States attorney, any special prosecutor appointed under Section 593 of Title 28, United States Code, or any attorney in charge of a United States Justice Department Criminal Division organized crime strike force established pursuant to Section 510 of Title 28, United States Code, may authorize an application to a circuit court judge or magistrate, as appropriate, for the order referred to in subdivision (1) of this subsection. Any prosecuting attorney of this State may authorize an application to a circuit court judge of this state for the order referred to in said subdivision. Upon the application, the judge or magistrate may grant such order if he or she determines on the basis of the facts submitted by the applicant that:
A. There is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed;
B. There is reasonable cause to believe that the return or return information is or may be relevant to a matter relating to the commission of such act; and
C. The return or return information is sought exclusively for use in a state or federal criminal investigation or proceeding concerning such act and the information sought to be disclosed cannot reasonably be obtained under the circumstances, from another source.
(3) The Town may not disclose any return or return information under subdivision (1) of this subsection if it determines and certifies to the court that the disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
(f) Disclosure to Person Having a Material Interest. The Town may, pursuant to the ordinances of the Town, and upon such terms as it may require, disclose a return or return information to a person having a material interest therein; provided, that such disclosure shall only be made if the town determines, in its discretion, that the dlsclosure would not seriously impair administration of this Towns tax laws.
(g) Statistical Use. This section shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular returns and the items thereof.
(h) Disclosure of Amount of Outstanding Lien. If notice of lien has been recorded in any county clerks office, the amount of the outstanding obligation secured by such lien may be disclosed to any person who furnishes written evidence satisfactory to the Town that such person has a right in the property subject to the lien or intends to obtain a right in such property.
(Passed 1-27-09.)
CODIFIED ORDINANCES OF GRANVILLE