(a) Tax information subject to this agreement shall include reports, declarations and returns, or copies thereof, filed with the Tax Commissioner or the appropriate municipal authorities, provided that:
(1) This information is limited to business and occupation tax and income tax on sales from single location business and liquor sales tax; and
(2) This information shall be furnished only to the extent necessary for the administration of the requesting party’s tax laws.
(b) Under no circumstances shall the tax information exchange include any information or data secured from the federal government, from another state or the District of Columbia, or from any other municipality or local government unit.
(Ord. passed 10-27-1992)