Any information, including returns, documents, or payments made pursuant hereto and any other information gained by the Tourism Commission or any other official, agent, or employee of the city or the Tourism Commission as a result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except in accordance with proper judicial order, or as reasonably necessary in order to prosecute civil or criminal litigation for collection of the tax imposed herein.
(A) Any person or agent divulging such information in violation of the law or the provisions of this section shall, upon conviction, be subjected to a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
(B) Provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the state, or his or her duly authorized agent, or the Commissioner of the Internal Revenue Service, or his or her duly authorized agent, all such information, but only upon the condition that such agency, when allowed by law and the regulations of that agency, grants the Tourism Commission the reciprocal right to obtain information from the files and records of such other agency, and maintains the privileged character of the information so furnished to them by the Tourism Commission.
(Ord. 2015-12-03(A), passed 12-3-15)