(A) The Tax Commissioner, or any authorized employee, is hereby authorized to examine the books, papers, records and income tax returns of any operator subject to the tax levied by this subchapter for the purpose of verifying the accuracy of any return made, or, if no return was made, for the purpose of ascertaining the tax due under this subchapter. Each person shall furnish, upon the written request of the Tax Commissioner or any duly authorized agent or employee of the Tax Commissioner, the means, facilities and opportunity for making the examinations and investigations authorized therein.
(B) The Tax Commissioner is hereby authorized to order any person to appear at the Tax Commissioner’s office and to examine such person, under oath, concerning any transaction or receipt of any transaction which was or should have been returned for taxation under this subchapter. For such purposes, the Tax Commissioner may compel the production of books, papers, records and income tax returns and the attendance of any person before the Tax Commissioner, whether as a party or a witness, whenever it is believed that such person has knowledge of such transaction or receipt of such transaction pertinent to such inquiry.
(C) Any information gained as a result of any return, investigation, hearing or verification required or authorized by this subchapter shall be confidential, except for official purposes or in accordance with judicial order. No person shall otherwise divulge such information.
(Ord. 1348-06, passed 6-19-2006) Penalty, see § 37.999