(A) All tax returns, schedules, exhibits, writings, or audit reports relating to such returns on file with the Village Treasurer are deemed to be confidential, except the Village Treasurer may divulge their contents to the following and no others:
(1) The person who filed the return;
(2) Officers, agents, or employees of the Internal Revenue Service or the State Department of Revenue;
(3) Officers, employees, or agents of the village auditors;
(4) Such other public officials of the village when deemed necessary; or
(5) When directed by court order.
(B) No persons having an administrative duty under this section shall make known in any manner the business affairs, operations, or information obtained by an investigation of records of any person on whom a tax is imposed by this section or the amount or source of income, profits, losses, expenditures, or any particulars thereof, set forth of disclosed in any return, or to permit any return or copy thereof to be seen or examined by any person, except as provided above.
(Ord. passed 12-4-2000) Penalty, see § 112.99