161.09 INVESTIGATIVE POWERS OF TAX ADMINISTRATOR; PENALTY FOR DIVULGING CONFIDENTIAL INFORMATION.

   (a)    The Tax Administrator, or any authorized employee, 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 Tax Administrator 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 due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Tax Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   (b)    The Tax Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation, or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal 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.

   (c)    The refusal to produce books, papers, records and Federal income tax returns, or 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 Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 161.12.

   (d)    Any information gained as the 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 for official purposes or as provided in subsection (e) of this ordinance. This section does not prohibit the publication of statistics in a manner which does not disclose information with respect to individual taxpayers.

   (e)   The tax administrator may disclose confidential information as described in subsection (d) hereof to the Internal Revenue Service, the State Tax Commissioner or his designee, or officer of a municipal corporation charged with the duty of enforcing a tax provided for by Ohio Revised Code Chapter 718, acting within the scope of the authority of the requesting agency, or in accordance with a proper judicial order.

   (f)    Whoever violates this section by improperly disclosing confidential information is guilty of a misdemeanor of the first degree. In addition, any employee of the City of Cuyahoga Falls who violates the provisions of this section relating to the disclosure of confidential information is subject to dismissal.

   (g)    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. 69-2011. Passed 7-25-11.)