(a) The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal Income Tax Returns and State of Ohio 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, within ten calendar days following a written request by the Administrator, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or 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 Income Tax Returns and State of Ohio Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income information pertinent to such inquiry. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish within ten days following a written request by the Administrator, or his employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(c) The refusal to produce books, papers, records and Federal Income Tax Returns and State of Ohio Income Tax Returns, 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 Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 882.99.
(d) Any information gained as a result of any returns, investigations, verifications or hearings before the Administrator, required by this chapter or authorized by these rules and regulations, shall be confidential and no disclosure thereof shall be made, except for official tax purposes or as ordered by a court of competent jurisdiction. No person shall divulge such information in violation of this section.
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of six years from the date his or her return is filed, or the withholding taxes are paid.
(Ord. 2002-141. Passed 1-7-03; Ord. 2004-25. Passed 5-4-04.)