For the purposes of this article,
UNAUTHORIZED DISCLOSURE shall mean the release to any person of any tax information obtained by the city from the state Tax Commissioner unless the person receiving the information is the authorized counsel of the state and shall be using the information only for the purpose of administering business and occupation tax, sales tax from single location businesses, or liquor sales tax, or unless the person who filed the return has authorized, in writing, its release, thereby waiving his or her right to secrecy.
(Ord. 1110, passed 9-21-95)