(A) Confidentiality of information. Any information, including returns, documents, or payments made pursuant thereto, and any other information gained by the City Clerk/Treasurer, Finance Officer, or any other official, agent, or employee of the city as a result of any return, investigation, hearing, or verification required or authorized by this chapter, shall be confidential except in accordance with proper judicial order.
(B) Requirements to disclose information. The Finance Officer may disclose to the Commissioner of Revenue of the State, or his or her duly authorized agent, or to the Commissioner of the Internal Revenue Service, or his or her duly authorized agent, all information, and extend the right to inspect any of the books and records of the city to the Commissioner of the Revenue of the state and to the Commissioner of the Internal Revenue Service, who must grant to the city the reciprocal right to obtain information from the files and records of the Internal Revenue Service and maintain the privileged character of the information furnished to them.
(Ord. 01-07, passed 1-31-2007) Penalty, see § 110.99