(a) The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Income Tax Administrator believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return has been made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish within ten days upon written request by the Income Tax Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to effect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this section or with any order or subpoena of the Income Tax Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.99.
(d) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, and no disclosure thereof shall be made except to municipal, county, state or federal taxing agencies or unless ordered by a court of competent jurisdiction, or unless disclosure is necessary to the conduct of a hearing before the Board of Review. Any appointed employee divulging such information in violation of this section shall be subject to dismissal. Any person divulging such information in violation of this section shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
(e) Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they are not available for inspection by anyone other than the following listed proper agents of the City for official purposes:
(1) The City Auditor
(2) The Tax Administrator
(3) Employees of the Income Tax Division
(4) City Law Director.
(f) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of three years from the date his or her return is filed, or the withholding taxes are paid. (Ord. 04-07. Passed 5-21-07.)