§ 7-421. DIVULGING OF INFORMATION FORBIDDEN.

No officer or employee of the city having an administrative duty under this article shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any seller or any other person visited or examined in the discharge of official duty, or the amount or source of income profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Council may, by resolution, authorize examination of the returns by federal or state officers or employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. (Orig. Ord. 3669; Am. Ord. 5311, 1958).