(a) The Director, or any of his authorized agents, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or taxpayer or any person subject to or whom the Director believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax or withholdings due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon the written request of the Director, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Director is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Director and to examine such person, under oath, concerning any income which was or should have been returned for taxation, or withheld, 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, 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 to submit to 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 181.12.
(d) Every taxpayer shall retain all records necessary to compute his tax liability for a period of three years from the date his return is filed, or the taxes required to be withheld are paid.
(Ord. 273B. Passed 8-24-78.)
(Ord. 273B. Passed 8-24-78.)
(e) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no disclosure thereof shall be made except to municipal, County, State or Federal taxing agencies, or, except for official purposes, or except in accordance with proper judicial order. Disclosure of information by the Finance Director or Director's authorized agents to the City Manager in Manager's capacity as Chief Executive Officer of the City responsible for proper administration of the City government shall be deemed to be for official purposes. Any person divulging such information in violation of this section shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. 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.
(Ord. 1773-10. Passed 8-26-10.)
(Ord. 1773-10. Passed 8-26-10.)