(a) Investigations by Tax Commissioner.
(1) The Tax Commissioner or any of his authorized agents is hereby authorized to examine the books, papers, records and federal income tax returns of any employer, taxpayer or any person subject to, or whom the Tax 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 or withholding due under this chapter.
(2) Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, within ten (10) days following a written request of the Tax Commissioner or his duly authorized agent or employee, the means, facilities and opportunities for making such examinations and investigations as are hereby authorized.
(b) Subpoena of Records and Persons.
(1) The Tax Commissioner is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Commissioner and to examine such person, under oath, concerning any income which was or should have been reported for taxation, or withheld, or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal, state, county, school district and municipal 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.
(2) The Tax Commissioner’s order to examine any document mentioned in the preceding paragraph shall state whether the examination is to be at the office of the taxpayer or at the office of the Tax Commissioner.
(3) The Tax Commissioner may order the appearance before him, or his duly authorized agent(s), of any party whom he believes to have any knowledge of a taxpayer's income or withholdings, or any information pertaining to the taxpayer under investigation, whether or not the individual so ordered has actual custody of the records of the taxpayer being investigated. The Tax Commissioner is specifically authorized to order the appearance of the local manager or representative of any taxpayer.
(4) Persons required to attend any hearings shall be notified not less than ten (10) days prior to the time of the hearing. The notice shall show the time and place of the hearing and what books, papers or records the witness is to make available at such hearing.
(5) The notice shall be served by the Tax Commissioner, or his duly authorized agent, by delivering it to the person named personally, or by leaving the notice at his usual place of business or residence, or by mailing it to the person by regular mail addressed to his usual place of business or residence, or by registered or certified mail, return receipt requested, addressed to his usual place of business or residence.
(c) Penalty for Non-Compliance. The failure or refusal to produce books, papers, records and federal income tax returns, 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 Tax Commissioner authorized hereby shall be deemed a violation of this chapter punishable as provided in Section 171.12.
(d) Retention of Records. 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 taxes required to be withheld are paid.
(e) Information by Landlords.
(1) Within thirty (30) days after a new tenant occupies rental property of any kind within the Village, all owners of rental property who rent to tenants of apartments, rooms, office complexes, warehouse operations and other rental accommodations shall file with the Tax Commissioner a report showing the name, address and telephone number, if available, of each such tenant who occupies an apartment, room or other rental property within the Village.
(2) Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Village, the owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of vacation from the rental property and a forwarding address, if known.
(f) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no person shall disclose such information except in accordance with proper judicial order or in connection with the performance of that person’s official duties or the official business of the municipal corporation as authorized by this chapter.
(g) Any person divulging such information in violation of this section shall be fined not more than fifty dollars ($50.00) for the first offense or imprisoned not more than six (6) months, or both, for each subsequent offense. Each disclosure shall constitute a separate offense.
(h) In addition to the above penalty, any employee of the Village who violates the provisions of this section relative to the disclosure of confidential information shall be charged with an act of insubordination subject to immediate dismissal.
(Ord. 2004-18. Passed 9-20-04.)