731.21  RETURNS AND INFORMATION CONFIDENTIAL; WAIVER.
   (a)   Except when required in an official investigation into the amount of tax due under any article administered under this article or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in the reciprocal exchange of tax information agreement between the State and the City, no officer or employee of the City shall 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 City or the State Tax Commissioner by any regulation imposing any tax administered under this article.
   (b)   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 Commissioner, 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.
   (c)   This section shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular reports and the items thereof.
(Ord. 17-005.  Passed 6-5-17.)