§ 53-8. Information to be confidential.

(a)

Except in accordance with judicial order or as otherwise provided by law, the manager, and those working under the manager's supervision, shall not divulge any information gained from any investigation conducted under this chapter or disclosed in any document, report or any return filed in connection with the taxes levied under the provisions of this chapter.

(b)

The officials charged with the custody of such documents, reports or returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the manager in an action under the provisions of this chapter to which the manager is a party, or on behalf of any party to an action or proceeding under the provisions of this chapter or to punish a violator thereof when the report of facts shown by such report is directly involved in such action or proceeding, in any of which events the court may require the production of, and may admit in evidence, so much of said documents, reports or returns, or of the facts shown thereby, as are pertinent to the action or proceeding and no more.

(c)

Nothing contained in this chapter shall be construed to prohibit:

(1)

The delivery to a person or a duly authorized representative of a copy of any document, report or return filed in connection with that person's tax;

(2)

The publication of statistics so classified as to prevent the identification of particular documents, reports or returns and the items thereof;

(3)

The inspection by employees of the city under the control of the manager or by the city attorney or any other legal representative of the city of the document, report or return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding is contemplated or has been instituted under this chapter;

(4)

The manager, in the manager's discretion, from supplying and disclosing information gained from any investigation conducted under this chapter or reported, scheduled or disclosed in any document, report or return filed in connection with the taxes levied under the provisions of this chapter for inspection or copying to the executive director of the state department of revenue, to the commissioner of internal revenue of the United States Government, or to the official responsible for collecting similar taxes in any political subdivision of the state; provided, however, that such official or a political subdivision of the state similarly be permitted by law to disclose and supply information relating to the imposition and collection of similar taxes gained from person within or doing business within such political subdivision; and

(5)

The manager, in the manager's discretion, from supplying or disclosing information gained from any investigation conducted under this chapter or reported, scheduled or disclosed in any document, report or return filed in connection with the taxes levied under the provisions of this chapter for inspection or copying to any department of the city dealing with matters of taxation, revenue, trade, commerce, or licensing, or the auditing of any of the foregoing; provided, however, such disclosure shall be permitted only upon written request by the head of such department, and only to the representatives of such department designated in such written request as the individuals to receive and inspect such information on behalf of such department and such representatives shall not divulge such information except in accordance with judicial order or as otherwise provided by law.

(d)

Reports and returns shall be preserved for three (3) years and thereafter until the manager orders them destroyed.

(e)

The manager, those working under the manager's supervision, and those who receive information pursuant to subsection (c)(5), who shall divulge any information classified in this chapter as confidential in any manner, except in accordance with proper judicial order or as otherwise provided by law, shall be guilty of a violation of this chapter.

(Ord. No. 08-14, § 1, 1-6-14)