(a) The City Solicitor is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provision for the re-examination and correction of returns and payments alleged or found to be incorrect or as to which an overpayment or underpayment is claimed or found to have occurred.
(b) The Income Tax Officer, or any other person designated by Council for that purpose, is hereby charged with the enforcement of the provisions of this chapter. He is hereby authorized to examine the books, papers and records of any employer or supposed employer or of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made or, if no return was made, to ascertain the amount of tax due by any person under this chapter. Every such employer or supposed employer or taxpayer or supposed taxpayer is hereby directed and required to give to the Receiver of Taxes or to such other authorized person the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The Receiver of Taxes is hereby authorized to examine any person under oath concerning any income which was or should have been returned for taxation and to this end Council may compel the production of books, papers and records and the attendance of all persons before such Receiver of Taxes or such other person as is authorized, whether as parties or witnesses, whom he believes to have knowledge of such incom
(c) Any information gained by the Income Tax Officer or any other official or agent of the City as a result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law. No person shall disclose such information, except as otherwise provided herein.
(Ord. 34-66. Passed 11-30-66.)