(a) The Finance Director or his delegate, or any authorized employee, is hereby authorized to examine the books, papers, records and federal income tax returns of any Employer, Taxpayer or Person subject to, or who the Finance Director or his delegate 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 due under this Chapter. Every such Employer, supposed Employer, Taxpayer or supposed Taxpayer is hereby directed and required to furnish upon written request by the Finance Director or his delegate or his duly authorized agent or Employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Finance Director and his delegates are each hereby authorized to order any Person resumed to have knowledge of the facts to appear before him and may examine such Person, under oath, concerning any income that was or should have been returned for taxation 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 submit to such examination by any Employer or Person subject, or presumed to be subject, to Municipal income tax or required to deduct and withhold Municipal income tax will be deemed a violation of this Chapter for purposes of Section 181.99. Tax returns and all audit papers and information in connection therewith are confidential and will be carefully preserved by the Finance Director, his delegate or another authorized agent so that they will not be available for inspection by anyone other than the proper agents of the Finance Director or his delegate for official purposes.
(Ord. 70-14. Passed 12-8-14.)