(a) It shall be unlawful for any person or entity, for any officer, agent, servant, employee, of the City, to divulge or make known in any manner the tax return, or any part thereof, of any person or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income, or any particulars set forth or disclosed in any report, declaration or return required by law to be filed with the Tax Commissioner for the State of West Virginia, by any individual, firm, business, corporation or other entity imposing or concerning any tax, penalty, fee, cost, assessment, expenditure or exchange which is administered pursuant to the laws of the State of West Virginia or by any other rule or regulation of the Tax Commissioner of the State of West Virginia issued thereunder, or disclosed in any audit or investigation conducted by the Tax Commissioner of the State of West Virginia.
(b) "Unauthorized disclosure" shall mean the release to any persons of any tax information obtained by virtue of any reciprocity agreement between the City of Summersville and the State of West Virginia for the exchange of any information involving or related to taxation by any taxing authority, federal, state, county, municipal or international, unless:
(1) The person receiving the information is duly authorized by law, statute or ordinance to receive same and shall be using same only for the purpose of administering business and occupation taxes, sales tax, or liquor tax, or
(2) The person or entity who is the source of any and all such tax information has authorized, in writing, its release, thereby waiving any and all right to secrecy.