Penalty for divulging confidential information.
Kansas City Code § 68-400
in effectSec. 68-400. - Penalty for divulging confidential information.
(a) Generally. Any information obtained as a result of any return investigation, hearing or verification required or authorized by this article shall be confidential except for official purposes. Any person otherwise willfully divulging such information shall be charged with an ordinance violation. In addition to such penalties, any officer or employee of the city who violates the provisions of this section relative to disclosure of confidential information shall be immediately dismissed from the service of the city.
(b) Statistical gathering functions. In addition to revenue division employees, the director may make returns and return information open to inspection by other authorized officers and employees of the finance department but only to the extent necessary to prepare economic or financial forecasts, projections, analyses, budgets, studies or other related statistical gathering functions and activities.
(c) Aggregate tax data. The director may compile and publish reports detailing aggregate tax information, data, and statistics. In no event shall any report or any information, data, or statistic be published except in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. In no event shall any information made available under this subsection include Federal Tax Information (FTI). For purposes of this subsection, FTI includes return or return information received directly from the Internal Revenue Service or obtained through an authorized secondary source. FTI also includes any information that is derived from federal return or return information received from the IRS or obtained through a secondary source.
(Code of Gen. Ords. 1967, § 32.162; Ord. No. 931336, 12-9-93; Ord. No. 190327, § 1, 5-2-19)
Source: City of Kansas City, Missouri, Code of Ordinances, Charter and Zoning and Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/mo/kansas_city/codes/code_of_ordinances?nodeId=COORKAMIVOII_CH68TA_ARTVIEAPRTA_S68-400PEDICOINFetched: 10/28/2026