(a) The Income Tax Director or any authorized employee is hereby authorized to examine the books, papers, records, and federal income tax returns of any employer, taxpayer, or person subject to, or whom the Income Tax Director believes is subject to, this chapter for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Income Tax Director or his duty authorized agent or employee, the means, facilities and opportunity for making these examinations and investigations that are hereby authorized.
(b) The Income Tax Director is authorized to order any person presumed to have knowledge of the facts to appear before him and may examine the person, under oath, concerning any income which was or should have been reported for taxation or any transactions tending to affect the income. For this purpose, the Income Tax Director may compel the production of books, papers, records and federal income tax returns; the refusal to submit to the examination by any employer or 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 Income Tax Director authorized hereby, shall be deemed a violation of this chapter.
(c) Any information gained as the result of any return, investigation, hearing, or verification required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. No person shall divulge this information.
(d) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.
(Ord. 62-04. Passed 11-22-04.)