(a) The Income Tax Clerk is hereby authorized to examine the books, papers and records and Federal and State income tax returns of any employer or of any taxpayer or person subject to the tax imposed under this chapter, 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 within ten (10) calendar days following a written request by the Income Tax Clerk the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Income Tax Clerk is hereby authorized to subpoena any person, employer, or employee to appear before the Income Tax Clerk and/or duly authorized agent or employee thereof, and to examine any person, employer or employee, under oath concerning any income which was or should have been returned for taxation and, for this purpose, may compel the production of books, papers and records and Federal and State income tax returns and the attendance of all persons before him or her, whether as parties or witnesses, whoever the Income Tax Clerk believes such persons have knowledge of such income.
(c) The refusal to submit to such examination by any employer, employee or person subject or presumed to be subject to the tax shall be deemed a violation of this chapter.
(d) Tax returns and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they are not available for inspection by anyone other than the proper agents of the Village of North Kingsville for official tax purposes.
(e) Any information gained as the result of the filing of a tax return, or an investigation, hearing or verification required or authorized by this chapter, shall be confidential, except for official tax purposes which includes the exchange of information with other tax authorities or except in accordance with proper judicial order. No person shall divulge such information.
(f) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed or the withholding taxes are paid. (Ord. O-04-038. Passed 7-6-04.)