(a) The Director of Taxation, 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 the tax 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 (10) calendar days following a written request by the Director 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 or any authorized employee is hereby authorized to order or subpoena any person to appear at the office of the Director and to examine any 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 and State 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.
(c) The refusal to produce books, papers, records and Federal and State tax returns, or the refusal of such examination 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 Director authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 880.99.
(d) Information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall not be deemed to be a public record, as defined in Ohio R.C. 149.43. Such information shall be confidential except for official tax purposes or except in accordance with proper judicial order. Any person divulging such information in violation of this chapter shall be subject to the penalty provided in Section 880.99. Each disclosure shall constitute a separate offense. In addition to the penalties, any employee of the City who violates this section relative to disclosure of confidential information shall be immediately dismissed from the service of the City, or if such employee is in the classified civil service, proper removal charges shall immediately be brought against such employee and other steps shall be taken in conformity to the rules and regulations of the civil service laws applicable thereto.
(Ord. 184-08. Passed 11-20-08.)