Department agreement to provide information to fiscal officer;
electronic format; information may not be disclosed
Sec. 7.1. (a) "Fiscal officer" has the meaning set forth in
IC 36-1-2-7.
(b) The department shall enter into an agreement with the fiscal
officer of an entity that has adopted an innkeeper's tax, a food and
beverage tax, or an admissions tax under IC 6-9 to furnish the fiscal
officer annually with:
(1) the name of each business collecting the taxes listed in this
subsection; and
(2) the amount of money collected from each business.
(c) The agreement must provide that the department must provide
the information in an electronic format that the fiscal officer can use,
as well as a paper copy.
(d) The agreement must include a provision that, unless in
accordance with a judicial order, the fiscal officer, employees of the
fiscal officer, former employees of the fiscal officer, counsel of the
fiscal officer, agents of the fiscal officer, or any other person may not
divulge the names of the businesses, the amount of taxes paid by the
businesses, or any other information disclosed to the fiscal officer by
the department.
As added by P.L.178-2002, SEC.72.
Last modified: May 28, 2006