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October 5, 2000
Mr. Mark R. Henne
County Manager
Narrows, VA
The staff of the Freedom of
Information Advisory Council is authorized to issue advisory
opinions. The ensuing staff opinion is based solely on the
information presented in our telephone conversation of October 5,
2000.
Dear Mr. Henne:
This will confirm our telephone conversation of this date
concerning the release of business license tax information.
Specifically, you ask for a written advisory opinion whether, under
the Virginia Freedom of Information Act (FOIA), records in the
possession of the treasurer related to local license taxes assessed
in accordance with Chapter 37 (§ 58.1-3700 et seq.) of Title
58.1 may be released.
Generally, FOIA requires that all public records be open to
inspection and copying by any citizen of the Commonwealth, except
where FOIA provides an exemption from its application or where such
disclosure is prohibited by law (see §§ 2.1-342 and
2.1-342.01).
Subdivision A2 of § 2.1-342.01 provides an exemption for
state income, business, and estate tax returns, personal property
tax returns, scholastic and confidential records held pursuant to
§ 58.1-3.
Section 58.1-3 provides, in part:
A. Except in accordance with a proper judicial order or as
otherwise provided by law, the Tax Commissioner or agent, clerk,
commissioner of the revenue, treasurer, or any other state or
local tax or revenue officer or employee, or any former officer or
employee of any of the aforementioned offices shall not divulge any
information acquired by him in the performance of his duties with
respect to the transactions, property, including personal property,
income or business of any person, firm or corporation. Such
prohibition specifically includes any copy of a federal return or
federal return information required by Virginia law to be attached
to or included in the Virginia return. Any person violating the
provisions of this section shall be guilty of a Class 2
misdemeanor. The provisions of this subsection shall not be
applicable, however, to:
1. Matters required by law to be entered on any public
assessment roll or book;
2. Acts performed or words spoken or published in the line of
duty under the law;
B. Nothing contained in this section shall be construed to
prohibit the publication of statistics so classified as to prevent
the identification of particular reports or returns and the items
thereof or the publication of delinquent lists showing the names of
taxpayers who are currently delinquent, together with any relevant
information which in the opinion of the Department may assist in
the collection of such delinquent taxes. This section shall not be
construed to prohibit a local tax official from disclosing whether
a person, firm or corporation is licensed to do business in that
locality and divulging, upon written request, the name and address
of any person, firm or corporation transacting business under a
fictitious name. Additionally, notwithstanding any other provision
of law, the commissioner of revenue is authorized to provide, upon
written request stating the reason for such request, the Tax
Commissioner with information obtained from local tax returns and
other information pertaining to the income, sales and property of
any person, firm or corporation licensed to do business in that
locality. (Emphasis added)
As I read the above sections, the release of local license taxes
assessed against any person, firm or corporation is prohibited by
§ 58.1-3 and therefore is not required to be made public under
FOIA. A citizen seeking disclosure of information concerning an
identified taxpayer under FOIA is not entitled to that information
unless he can establish that it falls within a stated exception in
§ 58.1-3.[fn1]
Thank you for contacting this office. I hope that I have been of
assistance.
Footnotes:
1. National Rural Utilities v.
Greenlief, No. 12457, ltr. Op. At 2 (Fairfax Co. Cir. Ct. Feb.
24, 1992), 1981-82 Op. Atty. Gen. Va.
377, 1989 Op. Atty. Gen. Va. 304,
1992 Op. Atty. Gen. Va. 157.
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