(a) The Tax Admninistrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer 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 upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examination and investigations as are hereby authorized.
(b) The Administrator is hereby authorized to order any person to appear at the office of the Administrator and 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. For this purpose the Administrator may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and federal income 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 Tax Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.99(a).
(d) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes or except in accordance with proper judicial order. No person shall divulge such information unless in compliance with this subsection. Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Chapter 718 of the Ohio Revised Code or by an ordinance of the Village is confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Village as authorized by said chapter or ordinance authorizing the tax. The Administrator may furnish copies of returns filed under this chapter to the internal revenue service and to the Tax Administrator.
(e) As used in this section "official duties" means a disclosure to an employee of the office of Department of Taxation, a member or employee of the Board of Review, or an employee of the Federal Internal Revenue Service. Disclosure to any other person shall be prima facie unlawful and a violation of this section.
(Ord. 05-114. Passed 5-5-05; Ord. 09-114. Passed 5-7-09.)