Ohio Code § 718.13

§ 718.13.

(A) Any information gained as a result of returns, investigations, hearings, or verifications

required or authorized by this chapter or by a charter or ordinance of a municipal

corporation levying an income tax pursuant to this chapter is confidential and not

a public record under section 149.43 of the Revised Code , and no person shall access or 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 municipal corporation as authorized by this

chapter or the charter or ordinance authorizing the levy.  The tax administrator of the municipal corporation or a designee thereof may furnish

copies of returns filed or otherwise received under this chapter and other related

tax information to the internal revenue service, the tax commissioner, and tax administrators

of other municipal corporations. (B) This section does not prohibit a municipal corporation from publishing or disclosing

statistics in a form that does not disclose information with respect to particular

taxpayers. (C) A municipal corporation may provide tax information related to municipal income tax

revenues derived from a transformational major sports facility mixed-use project district,

as authorized under section 123.281 of the Revised Code , to the department of taxation and the fiscal officer of a governmental agency, as

defined in division (F) of section 123.28 of the Revised Code , that owns, or holds a sufficient ownership in, a major sports facility located within

the territorial boundaries of a transformational major sports facility mixed-use project

district.