A. In order to assist a successor business in determining its potential liability for taxes owed by an original business proposed to be voluntarily transferred to the successor, the Collector may provide forms for release of that information to the successor business. Such release form, when properly executed by both the original business and the successor business, shall enable the Collector to release the tax liability information to the successor business. The form shall provide for a hold harmless and indemnification clause in favor of the Collector and the City, and be subject to Section 13-12

B. Notwithstanding Section 14-510, or any other provision of the City Code relating to the confidentiality of taxes, the Collector may provide confidential tax information to a business that has seized property of the original business entity pursuant to Subsection A.(4) or A.(5) of Section 13-7, solely upon the representation to the Collector that the entity seizing such property voluntarily wishes to remit from the property seized taxes to the City of Phoenix, and under the circumstances the Collector deems appropriate to preserve the confidentiality of tax information other than the actual tax liability owed by the original business. (Ord. No. G-2075, § 1; Ord. No. G-2976, § 3; Ord. No. G-3192, § 4; Ord. No. G-5349, § 1, 2009)