(a) The Commissioner of City Income Tax is hereby charged with the enforcement of this chapter and is hereby authorized, subject to the approval of City Council, to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns and payments.
(Ord. 4664. Passed 5-11-94.)
(b) The Commissioner or his or her authorized agent or employee is hereby authorized to examine the books, papers and records of any employer or supposed employer, or of any taxpayer or supposed taxpayer, in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax imposed by this chapter. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give to the Commissioner or to his or her duly authorized agent or employee the means, facilities and opportunities for such examinations and investigations as are hereby authorized. The Commissioner is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation and to this end may compel the production of books, papers or witnesses whom he or she believes to have knowledge of such income.
(c) Any information gained by the Commissioner or by any other official or agent of the City as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. No person or agent shall divulge such information contrary to this subsection.
(Ord. 4315. Passed 11-22-83.)