(a) The Tax Administrator or any authorized employee is hereby authorized to examine the books, papers and records of any employer, or of any taxpayer or person 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. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish to the Tax Administrator or his duly authorized agent or employee, the means, facilities and opportunities for making such examination and investigation as are hereby authorized.
(b) The Tax Administrator or his duly authorized agent or employee is hereby authorized to order any person, employer or employee reasonably believed to have knowledge of the facts to appear before him, and may examine any person, employer or employee under oath concerning any income that was or should have been returned for taxation, or concerning any transaction tending to affect such income, and for this purpose may compel the production of the federal income tax returns, books, papers, records and the attendance of any person before him, whether as a party or a witness, whenever he believes that such person has knowledge of such income or information pertinent to such inquiry.
(c) Tax returns and any information gained as a result of any returns or audits are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City, JEDZ, or JEDD for official purposes. Any information gained from any return, investigation, hearing or verification 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 unless ordered by a court of competent jurisdiction or unless disclosure is necessary to the conduct of a hearing before the Board of Tax Appeals. A taxpayer may execute a waiver and consent form or authorization form to the Tax Administrator to release information gained through tax returns or audits. No person shall divulge such information.
(d) Refusal by an employer, employee or any person to comply with an order of the Tax Administrator or to submit to such examination, whether subject or presumed to be subject to the tax and/or having knowledge of such employer, employee or person subject or presumed to be subject to the tax, shall be deemed a violation of this chapter.
(Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)