(a) Secrecy of Returns. Except when required in an official investigation into the amount of tax due under any provision of this ordinance or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in this section, no officer or employee of this City shall divulge or make known in any manner the tax, return, or any part thereof, of any individual, firm or corporation, 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 to be filed with the City by this section or obtained from, or furnished by, the State of West Virginia under the provisions of this Section.
This subsection shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular reports and the items thereof.
(b) Reciprocal Exchange.
(1) The City may permit the Tax Commissioner of West Virginia, or his authorized representative, to inspect reports, declarations or returns filed with the City or may furnish to such officer or representative a copy of any such document provided the State grants substantially similar privileges to the City.
(2) The City shall, upon written request of the State Tax Commissioner, allow the duly authorized agent of such Tax Commissioner to inspect and make copies of the City's business and occupation tax returns filed by taxpayers of the State for the purpose of securing information for State tax purposes, provided the State allows the City the right to inspect or make copies of the State business and occupation tax returns of taxpayers subject to the City's business and occupation tax ordinance.
(3) The Mayor of the City of Vienna is authorized to enter into such agreements as the State of West Virginia may require in order to implement and make effective the provisions hereof.
(1-27-83)