193.60 AUTHORITY TO MAKE INVESTIGATIONS.

   The Administrator or any authorized employee 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 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 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 Administrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.

(Ord. 1966-104. Passed 12-30-66.)

193.61 AUTHORITY TO COMPEL PRODUCTIONS OF RECORDS.

   The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which 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.

(Ord. 1966-104. Passed 12-30-66.)

193.62 REFUSAL TO PRODUCE RECORDS.

   The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or persons 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 chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 193.46.

(Ord. 1966-104. Passed 12-30-66.)

193.63 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.

   (a)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with a proper judicial order.

   (b)   No person shall divulge such information, except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the municipal corporation as authorized by this chapter or the charter or ordinance authorizing the levy. The Tax Administrator of the municipal corporation may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the Tax Commissioner.

(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)

193.64 TAXPAYER REQUIRED TO RETAIN RECORDS.

   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.

(Ord. 1966-104. Passed 12-30-66.)

193.65 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.

   The Administrator may and he is authorized hereby to enter into an agreement on behalf of the City with any other municipal corporation for the purpose of administering income tax laws of such other municipal corporation as its agent and of providing a central collection facility for the collection of the income tax on behalf of such other municipal corporation.

(Ord. 1966-104. Passed 12-30-66.)

193.66 BOARD OF TAX APPEALS.

   (a)   Membership. Pursuant to Article IV, Section 11, of the Charter of Parma Heights, adopted by the electors on November 4, 1969, there is hereby established a Board of Tax Appeals which shall consist of three electors of the City not holding any other municipal office or appointment who shall be appointed by the Mayor with the concurrence of a majority of the members of Council. The members shall take office as of the date of their appointment and qualification. The term of one member shall expire on December 31, 1970; the term of one member shall expire on December 31, 1971; and the term of one member shall expire on December 31, 1972. Thereafter, each member appointed to the Board shall be appointed for a term of three years in the manner herein provided at the expiration of the term of each member. A vacancy occurring during the term of any member of the Board shall be filled for the unexpired term in the manner herein provided. At least one member of the Board shall be an attorney authorized to practice law in the State.

   (b)   Jurisdiction. It shall be the duty of the Board of Tax Appeals to hear and decide all appeals from any ordinance, rule, regulation or administrative decision relating to any tax imposed by the City in conformity with the purpose and intent thereof. The Board shall act by a majority vote and a majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 193.63 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as they may be heard before the Board on appeal.

(Ord. 1971-8. Passed 1-25-71.)