Sec. 6.
(1) Information gained by the administrator, or any other city official, agent, or employee as a result of a return, investigation, hearing or verification required or authorized by this ordinance is confidential, except for official purposes in connection with the administration of the ordinance and except in accordance with a proper judicial order.
(2) Any person who divulges this confidential information, except for official purposes, is guilty of a violation of this ordinance and subject to a fine not exceeding $500.00 or imprisonment for a period not exceeding 90 days, or both, for each offense. In addition, an employee of the city who divulges this confidential information is subject to discharge for misconduct.
History: 1990, Act 100, Imd. Eff. June 13, 1990
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1161 - Short Title.
Section 141.1162 - Definitions.
Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.
Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.
Section 141.1166 - Confidentiality; Violation; Penalties.
Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.
Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1172 - Additional Assessment.
Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1175 - Grievance; Judicial Determination.