(A) The Director of Taxation, or any authorized employee, is hereby authorized to examine the books, papers, records and income tax returns of any operator subject to the tax levied by this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, of ascertaining the tax due under this chapter. Each person shall furnish, upon the written request of the Director or his duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations authorized herein.
(B) The Director is hereby authorized to order any person to appear in his office and to examine such person, under oath, concerning any transaction or receipt from any transaction which was or should have been returned for taxation under this chapter. For such purposes, the Director may compel the production of books, papers, records, income tax returns and the attendance of any person before him, whether as a party or a witness, whenever he believes that such person has knowledge of such transaction or receipt of such transaction pertinent to such inquiry.
(C) Any information gained as a result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except for official purposes or in accordance with judicial order. No person shall divulge such information otherwise.
(Ord. 70-77. Passed 4-18-77.)