(a) 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, or Person is hereby directed and required to furnish, upon written request by the Administrator, or his 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 and may examine such Person, under oath, concerning any income that was or should have been returned 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 the attendance of all Persons before him, whether as parties or witnesses, whenever he believes such Persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal by any Employer or Person subject or presumed to be subject to the City Income Tax or by any officer, agent or Employee of a Person subject to the City Income Tax or required to withhold City Income Tax, to produce books, papers, records and Federal Income Tax returns, the refusal to submit to such examination or the failure of any Person to comply with the provisions of this Chapter or with an order or subpoena of the Administrator authorized hereby, shall be deemed a violation of this Chapter, punishable as provided in Section 191.99.
(d) Tax returns, investigations, hearings and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the City for official City purposes subject to paragraph (f).
(e) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this Chapter shall be confidential, except for official purposes, for disclosure and exchange of information with other federal, state or local taxing authorities for tax collection purposes, or except in accordance with proper judicial order. Any Person divulging such information in violation of this subsection shall be deemed guilty of a misdemeanor of the first degree and shall be subject to fine or penalty, or both. Each disclosure shall constitute a separate offense. In addition to the foregoing penalties, any Employee of the City who violates the provisions of this subsection relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(f) The Finance Director shall have the authority to enter into an agreement with another Ohio municipality or political subdivision for the sharing of tax information gathered under this Chapter, with such sharing being for official purposes only.
(g) The Administrator may require Nonresident Contractors to provide pertinent data, including but not limited to, an Employee’s full name, last known address, Social Security number, gross amount of Compensation paid during the year, the amount of City Income Tax withheld on such Compensation, and a reconciliation on forms provided by the Administrator.
(h) The Administrator may require Nonresident Contractors to provide pertinent data relative to Sub-contractors, including but not limited to, each Sub-contractor’s name, last known address, and Social Security number or Federal Taxpayer Identification number on forms provided by the Administrator.
(i) Every Taxpayer shall retain all records necessary to compute his City Income Tax liability for a period of five years from the date his return is filed, or the date the withholding taxes are paid to the City.
(Ord. 05-100. Passed 6-13-05.)