(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, including returns or return information received from Federal, state or local taxing authorities pursuant to part (b) of this section, shall be confidential except for official tax purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this Section, shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(b) The Director of Finance is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other state and local taxing authorities, to provide for the disclosure and exchange by the Director of Finance and each of the aforementioned officials, of returns or return information under the jurisdiction of such official, for tax collection purposes. The Director of Finance is further authorized to pay the costs of services, materials or information received pursuant to such agreements, and to charge such officials for services, materials or information supplied.
(Ord. 71-10. Passed 11-1-10.)