(a) The City Treasurer shall, upon the written request of the State Tax Commissioner, allow the duly authorized agent of such Commissioner to inspect and make copies of the City business and occupation tax return filed by taxpayers of the City, for the purpose of securing information for State tax purposes.
(b) Except when required in an official investigation into the amount of tax due under any section of this article or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax, 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 Treasurer by any section of this article imposing any tax administered under this article.
Any person protected by the provision of this section may, in writing, waive the secrecy provisions of this subsection for such purpose and such period as he shall therein state, and the City Treasurer, if he so determines, may thereupon release to designated recipients such taxpayer's return or other particulars filed under the provisions of this article.
(Ord. 7812. Passed 1-4-83.)