A. Investigation Of Books And Records: For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the Director may hold investigations, examinations, audits and hearings concerning any matters covered by this City Tax Code and may investigate, examine, and audit any relevant books, papers, records, or memoranda of any person and may require the attendance of the person or any officer or employee of the person, or of any person having knowledge of the sales, and may take testimony and require proof of any information. The Director shall have power and authority to administer oaths to the persons.
B. Depositions: The Director or any party in an investigation or hearing before the Director may cause the deposition of witnesses residing within or without the State to be taken in the manner prescribed by law for like depositions in civil actions in courts of this State and to that end compel the attendance of witnesses and the production of books, papers, records or memoranda.
C. Subpoena By Director: If any taxpayer shall refuse voluntarily to furnish any of the foregoing information when requested by the Director, the Director may issue subpoenas to require the attendance and production by the taxpayer of any of the foregoing information in the taxpayer's possession, and may administer oath(s) and take testimony. Compliance with any subpoena issued may be enforced by application of the Director to the Municipal Court of the City, where enforcement may be in the same manner as contempt of court is enforced pursuant to chapter 11 of this Code.
D. Judicial Subpoena: If the Director is unable to secure from the taxpayer information relating to the correctness of the taxpayer's return or the amount of the taxes due by the taxpayer, the Director may apply to any Judge of the Municipal Court of the City for the issuance of subpoenas to the other persons as the Director believes may have knowledge in the premises.
Upon showing to the satisfaction of the court that the taxpayer cannot be found, or evades service of subpoena, or fails or refuses to produce records or give testimony, or is unable to furnish the records or testimony, the Judge shall have power, after service of summons upon the persons named in the petition of the Director, and after hearing, to cause the issuance of subpoenas under the seal of the court to the persons sought to be so summoned requiring them or any of them to appear before the Director and give testimony relating to the taxpayer's return or sales or purchases.
In the event any person so served with subpoena shall fail to respond thereto, the Judge may proceed against the person as in cases of contempt.
E. Issuance Of Subpoenas And Witness Fees: All subpoenas issued under the terms of this City Tax Code may be served by any person over the age of eighteen (18) years. The fees of witnesses for attendance and trial shall be the same as the fees of witnesses before the District Court, the fees to be paid when the witness is excused from further attendance.
When the witness is subpoenaed at the insistence of the Director, the fees shall be paid in the same manner as other expenses under the terms of this City Tax Code, and when a witness is subpoenaed at the instance of any party to any proceeding, the Director may require that the cost of service of the subpoena and the fee of the witness be borne by the party at whose instance the witness is summoned. In such case, the Director may require a deposit to cover the cost of the service and witness fees. A subpoena issued as aforesaid shall be served in the same manner as a subpoena issued out of a court of record. (1968 Code §3-95; Ord. 76-168; Ord. 91-130; Ord. 01-42; Ord. 04-178)