(A) No officer or employee of the city nor the Board shall divulge or otherwise make known in any manner any particulars disclosed in any return required by this chapter, or any information concerning the affairs of the person making the return acquired from the person's records, officers or employees while performing an examination or audit, except in connection with a proceeding involving taxes due under this chapter from the person making a return. Nothing herein contained shall be construed to prohibit the Board from publishing statistics so classified as not to disclose the identity of particular returns and the contents thereof.
(B) Notwithstanding the provisions of division (A) above, the Board may enter into an agreement providing for the administration and collection of the tax imposed by this chapter with the Minnesota Department of Revenue and its officers and agents.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015)