Except when required in an official investigation or hearing or proceeding to ascertain or collect the amount of tax due, or pursuant to an exemption listed in W. Va. Code § 11-10-5d, it shall be unlawful for any officer or employee of the City to 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 particulars set forth or disclosed in any report, declaration or return required to be filed with the Director of Finance by any article of this chapter imposing any tax administered under this article, or by any rule or regulation of the Director of Finance issued thereunder.
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 shall therein state, and the Director of Finance, if he so determines, may thereupon release to designated recipients such taxpayer's return or other particulars filed under the provisions of the tax articles administered under the provisions of this article.
(Ord. 1-7-03.)