(a) Examination of Taxpayers Records. 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 Administrator believes is subject to, the provisions of this Chapter 880, to verify the accuracy of any return made or, if no return was made, to ascertain the tax due under this Chapter 880. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) Appearance Orders to Taxpayers. 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 affect such income. For this purpose the Administrator 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) Result of Refusal to Submit Information. The refusal to produce books, papers, records and Federal Income Tax Returns or 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 Administrator authorized hereby shall be deemed a violation of this chapter and shall be punishable as provided in Section 880.99.
(d) Confidential Nature of Information. Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this Chapter 880 shall be confidential, except for official purposes or except in accordance with proper judicial order, which includes the exchange of information between City departments for the purpose of collecting the City income tax. No person shall divulge such information.
(e) Retention of Records. Every taxpayer shall retain all records necessary to compute the taxpayer's tax liability for a period of five years from the date the taxpayer's return is filed or the withholding taxes are paid.
(f) Employer Submission of Quarterly List of Independent Contractors upon Request. Any business operating within City limits shall be required, upon request of the Tax Administrator, to submit a quarterly list of independent contractors to the Administrator.
(Ord. 72-15. Passed 9-28-15.)