(A) Tax Administrator is hereby authorized to examine the books, papers and records of any employer or of any taxpayer or person subject to, or believed to be subject to, the tax imposed under this chapter, for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer or supposed taxpayer, is hereby directed and required to furnish to Tax Administrator within 30 days following a written request by the Agency, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(B) Tax Administrator is hereby authorized to examine any person, employer or employee, under oath, concerning any income which was or should have been returned for taxation and, for this purpose, may compel the production of books and federal income tax records, papers and returns and the attendance of all persons before him or her, whether as parties or witnesses, wherever the Director believes such persons have knowledge of such income.
(C) 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 the tax, or the failure of any person to comply with this section or with any order or subpoena of Tax Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in § 35.99.
(D) Tax returns, investigations, hearings and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they are not available for inspection by anyone other than the proper agents of the village for official purposes.
(E) Any information gained as the result of the filing of a tax return, or an investigation, hearing or verification required or authorized by this chapter, shall be confidential, except for official purposes, except in accordance with proper judicial order and except for anonymous aggregates and statistics compiled from the system useful to the management of the village and the promotion of the interests of commerce, industry and the citizenry. No person shall divulge such information.
(Ord. 31-2007, passed 12-18-07)