Ohio Code § 5715.49

§ 5715.49.

(A) Except as provided in division (B) or (C) of this section, no former or present county

auditor or member of a county board of revision shall divulge, except in the performance

of official duties or upon the order of the department of taxation, or when called

upon to testify in any court or proceeding, any information acquired in the exercise

of the powers vested by the laws relating to taxation, or while claiming to exercise

any such powers, as to the transactions, property, or business of any person, company,

firm, corporation, association, or partnership.  Whoever violates this section shall thereafter be disqualified from acting in any

official capacity in connection with the assessment or collection of taxes or recoupment

charges. (B) Division (A) of this section does not prohibit a county auditor from divulging the

name and business address of a vendor, a vendor's license number, or information regarding

the active or inactive status of a vendor's license issued by the county auditor pursuant

to section 5739.17 of the Revised Code . (C) Division (A) of this section does not prohibit a county auditor from divulging to

the executive director of a convention and visitors' bureau operating in the county

the tax return information of a hotel subject to a lodging tax levied by the county

pursuant to section 5739.09 of the Revised Code .