(a) The Tax Administrator, or the Tax Administrator’s designee or duly authorized agent, is authorized to examine the books, papers, and records of any employer, or of any taxpayer or person subject to the tax, for the purpose of determining whether or not the filing of a return is required, verifying the accuracy of any return made, or, if no return is made, to ascertain the tax due.
Every such employer, supposed employer, taxpayer or supposed taxpayer is directed and required to furnish to the Tax Administrator or the Tax Administrator’s designee or duly authorized agent within ten calendar days following a written request by the Tax Administrator or the Tax Administrator’s designee or duly authorized agent, the books, papers, and records as requested and the means, facilities and opportunity for making such examination in the investigation as are hereby authorized by Chapter 183.
The Tax Administrator, or the Tax Administrator’s designee or duly authorized agent shall have the power to issue subpoenas to enforce compliance with Section 183.10.
(b) The Tax Administrator, or the Tax Administrator’s designee or duly authorized agent is authorized to examine any person, employer or employee concerning any income which was or should have been reported for taxation. For this purpose, the Tax Administrator or the Tax Administrator’s designee or duly authorized agent, may compel by subpoena the production of books, papers and records and the attendance of all persons before the Tax Administrator or the Tax Administrator’s designee or duly authorized agent, whether as parties or witnesses, whenever the Tax Administrator or the Tax Administrator’s designee or duly authorized agent believes such persons have knowledge of such income.
(Ord. 2006-50. Passed 6-27-06.)
(c) The refusal to allow such examination on the part of any employer, employee, or person subject to or presumed to be subject to the tax shall be deemed in violation of this chapter.
(d) Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City for official purposes.
(Ord. 2004-84. Passed 12-17-04.)
(e) Any information gained as the result of filing any tax returns or any 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. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to individual taxpayers, nor prohibit the access to income tax data by the City Administration for economic development planning and analysis, and budgeting and fiscal analysis.
No employee of the Finance Department or agent or contractor providing services to the Finance Department shall disclose to the general public or to any other Municipal Department data concerning individual earnings or profits earned by an individual or by a business entity. Any person divulging such information shall on conviction thereof, be deemed guilty of a first degree misdemeanor, and shall be subject to a fine or penalty of not more than $1,000.00 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any City employee who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from the services of the City. (Ord. 2008-25. Passed 4-8-08.)