(a) The City Auditor or duly authorized agent or employee, is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person subject to the 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 to the City Auditor or duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
(b) The City Auditor, or duly authorized agent or employee, is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been resumed for taxation, and for this purpose may compel the production of books, papers and records and the attendance of all persons, whether as parties or witnesses, wherever it is believed such persons have knowledge of such income.
(c) The refusal to produce such books, papers, records or Federal Income Tax returns or State of Ohio income tax returns, or the refusal to submit to such examination by an employer, employee or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.
(d) 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.
(e) Any information gained as the result of the filing of any tax returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official tax purposes and except in accordance with proper judicial order. Any person divulging such information shall upon conviction thereof be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six (6) months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the City who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the City.
(f) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the City Auditor may determine the amount of the tax appearing to be due this Municipality from the taxpayer and shall send to such taxpayer a written statement showing the amount of the tax so determined, together with interest and penalties thereon, if any. Such assessment shall be collected in accordance with the Rules and Regulations.
(g) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six (6) years from the date his return is filed, or the withholding taxes are paid.
(Ord. 2004-26. Approved by voters 5-25-04.)