171.15 INCOME TAX DEPARTMENT CONFIDENTIALITY.

   (a)   All employees of the City Income Tax Department shall maintain complete confidentiality over all data and statistical information compiled by them in their capacity as employees of the City Income Tax Department, subject to the exceptions provided for in this chapter. This chapter shall apply only to the City income tax, and not to any other tax data gathered by such employees in the normal course of their employment. All confidential information may be subject to Court Order or subpoena, or may be disclosed upon a proper release executed by the affected taxpayer.

   (b)   The following statistical data may be transmitted to another City Department for internal administrative purposes: information that may be obtained from a separate source, including names, addresses and telephone numbers.

   (c)   The following statistical data may be transmitted to another City Department for internal administrative purposes: data regarding the collective payroll withholding taxes of a business entity located within the City, as long as such business entity involves more than one individual for whom the withholding tax payments are being generated.

   (d)   The following statistical data may be transmitted to another City Department for internal administrative purposes: data regarding the number of employees and the total payroll taxes generated by all employees of a business entity located within the City as long as the business entity employs more than one individual at any time. This data shall only include the total number of employees and the combined total payroll taxes, and shall not include earnings or payroll taxes of individual employees of such business entity.

   (e)   No employee of the City Income Tax Department shall disclose to the general public or to any other City Department data concerning individual earnings or profits earned by an individual or by a business entity. No statistical or administrative data shall be disseminated or disclosed to members of the general public.

   (f)   Upon proper release, individual data, including confidential data, may be released. The City Income Tax Department shall maintain a copy of the release after such data has been disclosed.
(Ord. 2003-96E. Passed 12-23-03.)