A. 
Information furnished to the Tax Collector under the provisions of this chapter shall be confidential. It is unlawful for the Tax Collector or any other person to disclose, permit the inspection of, or to permit the copying of any other statement or record furnished by any person under the requirements of this chapter or any abstract of such records made by the Tax Collector. It is not unlawful, however, to release the identity, business address, and telephone number of persons taxed or licensed under this chapter, the date on which any such license was issued or tax paid, the number assigned by the Tax Collector to any such license, the classification of such license or tax and the type of business or occupation licensed or taxed.
B. 
Nothing in this section shall be construed to prevent:
1. 
The disclosure to, or the examination of records and equipment by, another Town official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed under this chapter.
2. 
The disclosure of information and results of examination of records of particular taxpayers, or relating to the particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayer to the Town, or to a court of law in any proceeding where such disclosure has been ordered by the court.
3. 
The disclosure, after the filing of a written request to that effect, to the taxpayer, or to the taxpayer's successors, receivers, trustees, executors, administrators and assigns, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; however, the Town Attorney shall approve each such disclosure referred to in this subdivision, which approval may be withheld if the Town Attorney believes that the public interest would suffer.
4. 
The disclosure, at a public meeting or otherwise, of such information as may be necessary to permit the Council to act on any matter concerning a particular taxpayer under this chapter.
5. 
The disclosure of general statistics regarding taxes collected or business done in the Town.
6. 
The disclosure to State agencies of information as required by State law.
(Ord. 15, 1965; Ord. 269-99)
A person aggrieved by a decision of the Tax Collector or of another officer of the Town made under this chapter may appeal the decision to the Council pursuant to Chapter 1.30 of this code.
(Ord. 15, 1965; Ord. 269-99)