(a) The Superintendent of Taxation, or his or her authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or who the Superintendent believes is subject to, the provisions of this Chapter, for the purposes 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 Superintendent or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
(b) The Superintendent is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Superintendent and to examine such person under oath, concerning any income that 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 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) No employer, supposed employer, taxpayer or supposed taxpayer or any other such person shall refuse to appear before the Superintendent or his or her duly authorized agent, to submit to such examination and to produce the records requested. The refusal to produce books, papers, records or federal income tax returns or the refusal to submit to such examination by any employer or person subject to 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 Superintendent authorized hereby, shall be deemed a violation of this Chapter punishable as provided in § 890.18.
(d) Any information gained as the result of any return, investigation, hearings or verification required or authorized by this Chapter shall be 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 City as authorized by this Chapter. The Superintendent may furnish copies of returns filed under this Chapter to the Internal Revenue Service and to the State Tax Commission.
(1) Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of five hundred dollars ($500.00) or imprisonment for mot more than six months, or both.
(2) In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability under this Chapter for a period of six years from the date his or her return is filed with the Superintendent or the withholding taxes are paid to the Superintendent.
(Ord. O86-22, approved by voters 5-6-1986; Am. Ord. 2001-118, passed 12-18-2001; Am. Ord. O2004-28, passed 4-6-2004)