(A) The Commissioner, 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 Commissioner believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made; or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is directed and required to furnish upon written request by the Commissioner, or his or her duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are authorized herein.
(B) The Commissioner is authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income. For this purpose he or she may compel the production of books, papers, records, and federal income tax returns, and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she 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 an order or subpoena of the Commissioner authorized hereby shall be deemed a violation of this ordinance, punishable as provided in § 95.99.
(D) Any information gained as a result of any returns, investigations, verifications, or hearings before the Commissioner required by this chapter or authorized by the applicable rules and regulations shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction.
(E) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed, or the withholding taxes are paid.
(1980 Code, § 95.09) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003) Penalty, see § 95.99