(a) The City Auditor or duly authorized agent or employee is hereby authorized to examine the books, papers and records of any employer, taxpayer, or person subject to the tax, or believed to be subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return or declaration made, or, if no return or declaration was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to the City Auditor or duly authorized agent or employee, within fifteen (15) days following a written request the means, facilities and opportunity for making such examination and investigation as are hereby authorized.
(b) The City Auditor and/or duly authorized agent or employee thereof, is hereby authorized to subpoena any person, employer, or employee to appear before the City Auditor and/or duly authorized agent or employee thereof, and may examine any person, employer or employee, 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 City Auditor and/or duly authorized agent or employee thereof may compel the production of Federal Income Tax Returns or State of Ohio income tax returns, books, papers, records and the attendance of all persons before the City Auditor and/or duly authorized agent or employee thereof whether as a party or a witness, whenever the City Auditor and/or duly authorized agent or employee thereof believes that such persons have knowledge of such income or information pertinent to such inquiry. If necessary, the City Auditor and/or duly authorized agent or employee thereof is authorized to conduct such examinations and inquiries at a taxpayer’s place of business.
(c) The refusal to produce such books, papers, records or Federal Income Tax returns or State of Ohio income tax returns, or the refusal to submit to such examination by any employer or persons subject to or presumed to be subject to the tax imposed by this chapter by any officer, agent or employee or the failure of any person to comply with the provisions of this Section or with any order or subpoena of the City Auditor authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 191.08 hereof.
(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 for official purposes. Nothing set forth herein shall, however, prevent the City from pursuing enforcement of this chapter or the collection of any tax determined due in any Court of competent jurisdiction.
(e) Any information acquired as the result of the filing of any tax returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official tax purposes and except in accordance with proper judicial order. Any person divulging such information shall be deemed guilty of a misdemeanor of the third degree (which is a fine not to exceed five hundred dollars ($500.00) and/or imprisonment not to exceed 60 days) upon conviction thereof. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the City who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the City. Nothing set forth herein shall prevent the City from pursuing enforcement or collection of any tax determined due in any Court of competent jurisdiction.
(f) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed, or the withholding taxes are paid.
(Ord. 01-02-2004. Passed 1-6-04.)