(a) It shall be unlawful for any officer or employee of the city to release to any person any tax information obtained by virtue of a Reciprocal Exchange of Tax Information Agreement between the State of West Virginia and the City unless the person receiving the information is the authorized counsel of the State of West Virginia or the City and shall be using the information only for the purpose of administering business and occupation taxes or carrier income taxes, or the person who filed the return has authorized, in writing its release, thereby waiving his right to secrecy.
(b) This section 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.
(Ord. 2005-06-03. Passed 3-20-06.)