A.   Tax Commission:
      1.   Prior to January 1, 1971, the Board of County Commissioners shall contract with the Tax Commission to perform all functions incident to the administration and operation of this Chapter. (1973 Code §4.76.100)
      2.   The Tax Commission shall enforce the provisions of this Chapter and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement hereof.
      3.   The Tax Commission may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (1973 Code §4.76.010)
   B.   Administrative Assistants: The Tax Commission may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this Chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed hereby. (1973 Code §4.76.020)
   C.   Records Kept by Taxpayers:
      1.   Every seller, every retailer and every person storing, using or otherwise consuming in this County tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Tax Commission may require. Every such seller, retailer or person who files the returns required under this Chapter shall keep such records for not less than four (4) years from the making of such records unless the Tax Commission, in writing, sooner authorizes their destruction.
      2.   Every such seller, retailer or person who fails to file the returns required under this Chapter shall keep such record for not less than eight (8) years from the making of such records unless the Tax Commission, in writing, sooner authorizes their destruction. (1973 Code §4.76.030)
   D.   Reports for Administering Use Tax: In administration of the use tax, the Tax Commission may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report shall:
      1.   Be filed when the Tax Commission requires.
      2.   Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale and such other information as the Tax Commission may require. (1973 Code §4.76.050)
   E.   Investigation:
      1.   Authority: The Tax Commission, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. (1973 Code §4.76.040)
      2.   Confidentiality:
         a.   It is a misdemeanor for any member or official or employee of the Tax Commission to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not connected with the Tax Commission.
The Governor may, however, by general or special order, authorize examination of the records maintained by the Tax Commission under this Chapter by other State officers, by tax officers of another state, by the Federal government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
         b.   Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. (1973 Code §4.76.060)