The Director of Finance and Public Record or his duly authorized agent, is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the Ashland Municipal income tax, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish the Director, or his duly authorized agent, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
The Director, or his duly authorized agent, is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been returned for taxation, and for this purpose may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, wherever he believes such persons have knowledge of such income.
The refusal of such examination by any employer, employee or person subject or presumed to be subject to the Ashland Municipal income tax shall be deemed a violation of this chapter.
Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City for official purposes.
Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes and except in accordance with judicial order. No person shall divulge such information. (Ord. 62-72. Passed 12-5-72.)