103-05 Amend 128.2309 Confidential Nature of Info Obtained

Home Browse Search

~ , . PLACED ON 1ST r1UING & REFERRED TO THE COMMITTEE OF TH~ WHOLE 10/17/05. ORDINANCE NO. 103-05 BY: Cortigans Demro, Dever, Dunn, FitzGerald, Madigan, Seelie. AN EMERGENCY ORDINANCE to amend Section 128.2309 of the Lakewood Codified Ordinances, entitled "CONFIDENTIAL NATURE OF INFORMATION OBTAINED" for the purposes of expanding the Administrative Code to provide for the collection of municipal income taxes by the City of Lakewood Tax Department. WHEREAS, this Council by a vote of at least five (5) members elected thereto determines that this ordinance is an emergency measure, and that this ordinance shall take effect at the earliest date possible as set forth in ARTICLE III, SECTONS 10 and 13 of the SECOND AMENDED CHARTER OF THE CITY OF LAKEWOOD, and that it Is necessary for the imrnediate preservation of the public property, health and safety, and to provide for the usual daily operation of municipal departments in that the City will begin in-house tax collection beginning January 1, 2005. Now Therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, STATE OF OHIO Section 1. That Section 128.2309, "CONFIDENTIAL NATURE OF INFORMATION OBTAINED", which currently reads as follows: . Any inforrnation gained as the result of any returns, Investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes, or except In acCordance with proper judicial order. Any person divulging such information in violation of this Section, shall be fined not more than one thousand dollars ($1, 000) or Imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. Is here by Amended to read as follows: (a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, including returns or return information received frorn Federal, state or local taxing authorities pursuant to part (b) of this section, shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information In violation of this Section, shall be fined not more than one thousand dollars ($1, 000) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any ernployee of the City who violates the provisions of this section relative to the disclosure of confidentiai Information shall be guilty of an offense punishable by immediate dismissal. (b) The Director of Finance is hereby authorized to enter Into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other state and local taxing authorities, to provide for the disclosure and exchange by the Director of Finance and each of the aforementioned officials, of returns or return information under the jurisdiction of such official, for tax collection purposes. The Director of Finance Is further authorized to pay the costs of services, materials or information received pursuant to such agreements, and to charge such officials for services, materials or information supplied.