(A) The city has entered or will be entering into a reciprocal exchange of tax information agreement with the state pursuant to W. Va. Code 11-10-5d(i) and (j) and C.S.R. 110-26-16.
(B) (1) All tax information obtained from the state and from the city pursuant to the above agreement shall be confidential.
(2) Any tax information obtained by the city from the state shall be used only to the extent necessary in the administration and enforcement of the city tax laws and the state tax laws for the assessment and collection of taxes only.
(C) Any officer, employee, or agent of the city or any former officer, employee, or agent of the city who divulges facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be subject to a fine of not more than $1,000, or other amount deemed appropriate by the Municipal Court, or imprisonment for not more than one year, or both, together with costs of prosecution, in accordance with the same penalties proscribed by W. Va. Code 11-10-5d(c).
(D) Any officer, employee, or agent of the city or any former officer, employee, or agent of the city who makes unauthorized disclosure of information received from the State Tax Commission under authority of § 39.075 shall be subject to a fine of not more than $1,000, or other amount deemed appropriate by the Municipal Court, or imprisonment for not more than one year, or both, together with costs of prosecution, in accordance with the same penalties proscribed by W. Va. Code 11-10-5d(c).
(E) For the purposes of this code, UNAUTHORIZED DISCLOSURE means the release to any person of any tax information obtained by the city from the State Tax Commissioner unless:
(1) The person receiving the information is the authorized counsel of the state or city 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
(2) The person who filed the return has authorized, in writing, its release, thereby waiving his or her right to secrecy. (Those purposes outlined in W. Va. Code 11-10-5d.)
(F) Nothing herein shall be deemed or interpreted to provide for a new or additional private right or cause of action in the event of a violation or violations thereof, other than that which may exist under current law.
(Ord. passed 12-18-1998)