(a) Except as
specifically provided, it shall be unlawful for any official or employee
of the City to make known information obtained pursuant to this Chapter
concerning the business financial affairs or operations of any person.
(b) The City Council
may authorize an examination of any return or audit of a specific
taxpayer made pursuant to this Chapter by authorized agents of the
Federal Government, the State of Arizona, or any political subdivisions.
(c) The Tax Collector
may provide to an Arizona county, city, or town any information concerning
any taxes imposed in this Chapter relative to the taxing ordinances
of that county, city, or town.
(d) Successors,
receivers, trustees, personal representatives, executors, guardians,
administrators, and assignees, if directly interested, may be given
information by the Tax Collector as to the items included in the measure
and amounts of any unpaid tax, interest, and penalties required to
be paid.
(e) Upon a written
direction by the City Attorney or other legal advisor to the City
designated by the City Council, officials or employees of the City
may divulge the amount and source of income, profits, leases, or expenditures
disclosed in any return or report, and the amount of such delinquent
and unpaid tax, penalty, or interest, to a private collection agency
having a written collection agreement with the City.
(f) The Tax Collector
shall provide information to appropriate representatives of any Arizona
city or town to comply with the provisions of A.R.S. Section 42-6003,
A.R.S. Section 42-6005, and A.R.S. Section 42-6056.
(g) The Tax Collector
may provide information to authorized agents of any other Arizona
governmental agency involving the allocation of taxes imposed by Section
___-435 upon publishing and distribution of periodicals.
(h) The Tax Collector
may provide information regarding the enforcement and collection of
taxes imposed by this Chapter to any governmental agency with which
the City has an agreement.
