(a) 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 or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) Authority to Compel Production of Records. 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 returned for taxation, or any transaction tending to affect such income. For this purpose the Administrator may compel the production of books, papers, records and Federal 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 or information pertinent to such inquiry.
(c) Refusal to Produce Records. Any employer, or officer, agent, or employee of an entity, or a person subject to, or presumed to be subject to the tax, or required to withhold tax, that refuses to produce papers, books, records, and Federal Tax Returns for purposes of examination by the City Income Tax Department, or the failure of any entity or person to comply with an order or subpoena of the Administrator authorized shall be deemed in violation of this chapter, punishable as provided in Section 880.99.
(d) Confidential Nature of Information Obtained.
(1) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no disclosure thereof shall be made, except to municipal, State, or federal taxing agencies, except for official purposes, or except in accordance with proper judicial order.
(2) Any person divulging such information in violation of this chapter shall be punished as prescribed in Section 880.99.
(e) Taxpayer Required to Retain Records. 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 tax is paid.
(Ord. 1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28- 04.)