(a) The Finance Director, 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 Finance Director believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any tax 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 or person subject to the Municipality tax, is hereby directed and required to furnish, upon written request by the Finance Director, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Finance Director is hereby authorized to order anyone presumed to have knowledge of the facts involved in any investigation, to appear before the Finance Director and may examine anyone, so ordered under oath, concerning any Municipality income tax matter being investigated by the Finance Director. For this purpose, the Finance Director may compel the production and delivery of books, papers, records, and federal income tax returns to the Finance Director. The Finance Director may also compel the attendance of any or all involved persons at any hearing or review conducted by the Finance Director, whether as parties or witnesses, whenever he believes such persons have knowledge of the matter being investigated.
(c) The refusal to produce books, papers, records or federal income tax returns, or the refusal to submit to such examination by any employer or person or entity subject or presumed to be subject to the Municipality tax or by any officer, agent or employee of a person or entity subject to the Municipality tax or required to withhold Municipality tax or the failure of any person or entity to comply with the provisions of this section or with an order or subpoena of the Finance Director authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 183.99 hereof.
(d) Any information gained as a result of any Municipality tax returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes, or except in accordance with an appropriate judicial order. Any person divulging such information in violation of this chapter shall, upon conviction hereof, be deemed guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six (6) months or both for each offense. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of this Municipality who violates the provisions of this section, relative to the disclosure of confidential information, shall be guilty of an offense punishable by immediate dismissal.
(e) Any and all taxpayers shall retain all records necessary to conform with this Chapter 183 for a period of five years from the original due date of the tax return required to be filed. (Ord. 2013-37. Passed 11-20-13.)