(a) The Finance Director, or the Finance Director's duly authorized agent or employee, is hereby authorized to examine the books, papers, and records, including applicable tax records, of any employer, or 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. within ten (10) calendar days following a written request by the Finance Director or the Finance Director's duly authorized agent or employee, every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish the Finance Director or the Finance Director's duly authorized agent or employee, the means, facilities, and opportunity for making such examination and investigation as are hereby authorized.
(b) The Finance Director, or the Finance Director's duly authorized agent or employee, is hereby authorized 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, including applicable tax records, and the attendance of all persons before him/her, whether as parties or witnesses, whereverhe/shebelieves such persons have knowledge of such income.
(c) The refusal of such examination by any employer, employee or persons 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 shall not be available for inspection by anyone other than the proper agents of the City of Oberlin for official tax purposes.
(e) Any information gained as the result of the filing of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official tax purposes and except in accordance with proper judicial order. Any person divulging such information except for official purposes shall be subject to a fine or penalty of 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 penalties, any employee of the City of Oberlin who violates the provisions of the section relative to disclosures of confidential information shall be subject to disciplinary action, including possible dismissal, from the service of the City.
(Ord. 06-49AC. Passed 6-19-06.)
(Ord. 06-49AC. Passed 6-19-06.)