(A) No present or former employee or elected official of the City shall intentionally and without authorization by the City Manager inspect or divulge any information acquired by him or her of the affairs of any person, or information regarding the tax schedules, returns, or reports required to be filed with the City or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person’s business. This prohibition does not extend to information required in prosecutions for making false reports or returns for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own return. Further, this prohibition does not preclude any employee of the City from testifying in any court, or from introducing as evidence returns or reports filed with the City, in an action for violation of the City’s laws or in any action challenging the City’s laws.
(B) The Chief Financial Officer may disclose to the Kentucky Revenue Cabinet all information and right to inspect any of the books and records of the Chief Financial Officer if the Kentucky Revenue Cabinet grants to the Chief Financial Officer the reciprocal right to obtain information from the files and records of the Kentucky Revenue Cabinet and maintains the privileged character of the information so furnished to him.
(C) The City may publish statistics based on the information in a manner as not to reveal data respecting the gross receipts of any person.
(1995 Code, § 3.16.090) Penalty, see § 37.999