(A) Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a:

1. (1) tax authorized under Article 5 or Article 7;
2. (2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

3. (3) fee the measure of which is:

   1. (a) gross proceeds of sales of goods or services; or
   2. (b) paid admissions to a place of amusement.

(B) Nothing in this section prohibits the:

1. (1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them;
2. (2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application;
3. (3) sharing of data between public officials or employees in the performance of their duties.