(a) All returns and tax statements made by taxpayers to City officers shall be regarded as confidential and, except in compliance with judicial order, the written waiver of this right on confidentiality by the taxpayer, or as may be required by proper administration hereof, the City Recorder, his agents and employees, and former City recorders, agents and employees, shall not divulge facts or information obtained in the administration of this article.
(b) Any officer, employee or agent of the City or any former officer, employee or agent of the City who shall divulge facts or information obtained from returns or tax statements other than for the purposes of administering such tax or providing tax information to the State Tax Commissioner shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars or imprisonment for not more than one year, or both, together with costs of prosecution.
(c) Any officer, employee, or agent of the City or any former officer, employee, or agent of the City who shall make unauthorized disclosure of information received from the State Tax Commissioner under authority of this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars or imprisonment for not more than one year, or both, together with costs of prosecution.
(d) For the purpose of this section, “unauthorized disclosure” shall mean the release to any person of any tax information obtained by the City from the State Tax Commissioner unless (1) the person receiving the information is the authorized counsel of the State or City and shall be using the information only for the purpose of administering State or City Taxes, including the Business and Occupation Tax, Sales Tax from single location businesses, or Liquor Sales Tax, or (2) the person who filed the return has authorized, in writing, its release, thereby waiving any right to secrecy. (passed by Council March 15, 1993)