(a) The Commissioner, Director of Finance, or any authorized employee, is hereby authorized to examine the books, papers, records and federal and/or State income tax returns of any employer or of any taxpayer or person subject to, or whom the Commissioner 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 within ten (10) calendar days following a written request by the Commissioner, or his/her duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized.
(b) The Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him/her and may examine such person, under oath, concerning any income which was or should have been reported for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal and/or State income tax returns and the attendance of all persons before him/her, whether as parties or witnesses, whenever he/she believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and Federal and/or State 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 Commissioner authorized hereby shall be deemed a violation of this chapter punishable as provided in Section 890.99.
(d) Any information gained as the result of any returns, investigations, hearings, or verifications as authorized by this chapter shall be confidential, except for official purposes, which include the exchange of information with other tax authorities, or except in accordance with proper judicial order. Any person divulging such information shall be subject to prosecution as provided in Sections 890.17 and 890.99.
(e) Every taxpayer shall retain all records necessary to compute this tax liability for a period of six (6) years from the date his return is filed, or the withholding taxes are paid.
(f) On or before the end of the month following the end of each calendar quarter, all property owners of rental or leased residential, commercial, industrial or other rental property who rent to tenants, shall file with the Commissioner a report showing the names, addresses, telephone numbers and, if known, places of employment of each such tenant who occupies residential, commercial, industrial or other rental premises within the corporation limits of the City. For tenants who have vacated a rental or leased residential, commercial, industrial or other rental property located within the City, the report shall also include the date of vacating from the rental or leased residential, commercial, industrial or other rental property and identifying such vacating tenant and, if known, the forwarding address.
(Ord. 104-2015. Passed 11-17-15.)