(a) The Clerk, or any authorized employee, is authorized to examine the books, papers, records, and federal income tax returns of any employer or of any taxpayer or person subject to, or believed to be subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made or, if no return has been made, to ascertain the tax due under this chapter. Every employer, supposed employer, taxpayer, or supposed taxpayer is directed and required to furnish, within ten days following a written request by the Clerk or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are authorized.
(b) The Clerk is 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 the inquiry.
(c) The refusal to produce books, papers, records, and federal income tax returns, or the refusal to submit to examination by any employer or person subject or presumed to be subject to the tax 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 any order or subpoena of the Clerk authorized shall be deemed a violation of this chapter, punishable as provided in Section 181.99.
(d) Any information gained as the result of any returns, investigations, hearings, or verifications 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 such information.
(e) Every taxpayer shall retain all records necessary to compute his tax liability for a period of three years from the date his return is filed or the withholding taxes are paid.
(Ord. 88-27. Passed 12-20-88.)