(a) The City Income Tax Administrator or duly authorized agent or employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer, or any taxpayer or person subject to the tax, or believed to be subject to the provisions of this Ordinance and the Rules and Regulations adopted by the Council of the City of Bucyrus, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax or withholdings due. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the City Income Tax Administrator or duly authorized agent or employee, within thirty (30) days following a written request by the City Income Tax Administrator or duly appointed agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
(b) The City Income Tax Administrator or duly appointed agent or employee, is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been reported for taxation, or withheld, and for this purpose may compel the production of books, Federal income tax returns, papers and records and the attendance of persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income.
(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 to, or presumed to be subject to the tax, or by any officer, agent or employee of a persons 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 City Income Tax Administrator authorized hereby, shall be deemed a violation of this Ordinance, punishable as provided in Section 185.08.
(d) Tax returns, investigations, hearings 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 of Bucyrus 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 Ordinance shall be confidential, except for official 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 of Bucyrus who violates the provisions of this section relative to disclosure of confidential information shall be immediately dismissed from the service of the City. (Ord. 57-2003. Passed 12-30-03.)