880.09  INVESTIGATIVE POWERS OF THE TAX ADMINISTRATOR; 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, within ten days after written request by the Tax Administrator, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
   (b)   The Tax Administrator, or his or her authorized representative, is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, or the Internal Revenue Service District Director, the State of Ohio Tax Commissioner and the heads of other state and local taxing authorities, providing for the disclosure and exchange, for the purposes of tax collection only, of returns or return information in their respective jurisdictions.
   (c)   The Tax Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been reported 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 or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
   (d)   The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to such examinations, 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.  The penalty shall be as provided in Section 880.99.
   (e)   Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this section shall be confidential, except for official tax collection purposes, or in accordance with a proper judicial order, or in accordance with subsection (b) hereof.  Any person divulging such information in violation of this section shall, upon conviction thereof, be subject to the penalty provided in Section 880.99.
   (f)   Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the withholding taxes are paid.
(Ord. 92-11.  Passed 7-1-91.)