(A) The Finance Director, or any of his authorized agents, is 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 Finance Director believes subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any withholdings due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is directed and required to furnish, on written request of the Finance Director, or his duly authorized agent or employees, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(B) The Finance Director is authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Finance 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. For this purpose, he 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.
(‘74 Code, § 93.61)
(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 Finance Director authorized hereby, shall be deemed a violation of this chapter punishable as provided in § 39.999.
(‘74 Code, § 93.62)
(D) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the taxes required to be withheld are paid.
(‘74 Code, § 93.63)
(Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)