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/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 shall, upon conviction, be subjected to a fine of not less than $100 nor more than $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 Internal Revenue Service, or his or her duly authorized agent, all such information and extend the right of the state and/or to said Commissioner of the Internal Revenue Service, but only upon the condition that such agency must grant the Tourism Commission the reciprocal right to obtain information form the files and records fo such other agency, and maintains the privileged character of the information so furnished to them by the Tourism Commission.
(Ord. 2014-002, passed 2-6-2014)