(a) Examination of Taxpayers Records. The Tax Administrator or any authorized agents is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer, or of any taxpayer or person subject to, or whom the Tax Administrator 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 or withholdings 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 Tax Administrator or his duly authorized agent or employee, the means, facilities, and opportunities for making such examinations and investigations as are hereby authorized.
(b) Appearance Orders to Taxpayers. The Tax Administrator or any authorized agent is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Administrator or at the office of a designated agent and to examine such person, under oath, concerning any income which was or should have been reported for taxation, or withheld, 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) Result of Refusal to Submit Information. 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 Tax Administrator or any designated agent authorized hereby shall be deemed a violation of this Chapter, punishable as provided in Section 181.12.
(d) Retention of Records by Taxpayer. 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.
(e) Confidential Nature of Information. Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this Chapter shall be confidential and no person shall disclose such information, or except in accordance with proper judicial order or in connection with the performance of that person’s official duties or the official business of the municipal corporation may furnish copies of returns filed under this Chapter to the Internal Revenue Service and to the State of Ohio Tax Commissioner.
(f) Penalty for Divulging Confidential Information. Any person divulging such information shall be guilty of a misdemeanor punishable by a maximum fine of in five hundred dollars ($500.00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense.
(g) Employee Discipline for Divulging Confidential Information. In addition to the above penalty, any employee of the City who violates the provisions of this Section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. (Ord. 2957. Passed 5-1-07.)