Confidential Nature of Information; Disclosure of Returns and Return Information
Codified Ordinances of Cleveland § 191.2309
in effect§ 191.2309 Confidential Nature of Information; Disclosure of Returns and Return Information
(a) Any information gained as a result of returns, investigations, hearings or verifications required or authorized by this chapter or RC Chapter 718 shall be confidential and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the City as authorized by this chapter.
(b) The Tax Administrator may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the State Tax Commissioner.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7713Fetched: 11/1/2026
