(a) The Director of Finance or his or her delegate, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal and State income tax returns of any employer or of any taxpayer or person subject to, or who the Director or his delegate believes is subject to the provisions of this chapter for the purposes 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 (10) calendar days following a written request by the Director or his or her delegate, 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 Director and his delegate are each 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 would 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 and State income tax returns and the attendance of all persons before him, whether as parties or witnesses whenever he believes such persons have knowledge of the income or information pertinent to the inquiry.
(Ord. C7-71. Passed 3-1-71. Ord. C27-05. Passed 4-4-05.)