(a) Disclosure prohibited. An officer, an employee, or an agent of the state who has access to tax information in the course of service to or employment by the state may not disclose the information to any other person unless the disclosure is made for one (1) of the following purposes:
(1) To provide the following information to a county or city on an annual basis, when the county or city needs the information for the administration of its local prepared food and beverages tax, room occupancy tax, vehicle rental tax, or heavy equipment rental tax:
a. The name, address, and identification number of retailers who collect the sales and use taxes imposed under [G.S. ch. 105, art. 5] and may be engaged in a business subject to one (1) or more of these local taxes.
b. The name, address, and identification number of a retailer audited by the department regarding the sales and use taxes imposed under [G.S. ch. 105, art. 5], when the department determines that the audit results may be of interest to the county or city in the administration of one (1) or more of these local taxes.
(Ord. No. 2008-21, 11-5-08)