(A) The Tax Administrator, or any authorized employee or agent thereof, is authorized to examine the books, papers, records, and federal and state income tax returns of any employer or of any taxpayer or person subject to, or whom the Tax 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 employer, supposed employer, taxpayer, or supposed taxpayer is directed and required to furnish, within ten calendar days following a written request by the Tax Administrator, or any authorized agent or employee thereof, the means, facilities, and opportunity for making those examinations and investigations as are authorized.
(B) The Tax Administrator is authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine that person, under oath, concerning any income that was or should have been reported for taxation or any transaction tending to affect that income, and for this purpose may compel the production of books, papers, records, and federal and state income tax returns and the attendance of all persons, whether as parties or witnesses, whenever the Tax Administrator believes those persons have knowledge of any income or information pertinent to the inquiry.
(C) The refusal to produce books, papers, records, and federal and state income tax returns, or the refusal to submit to an 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 chapter; or with an order of subpoena of the Tax Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in § 36.99.
(D) Confidentiality.
(1) Any information gained as a result of any returns, investigations, verifications, or hearings before the Tax 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 purposes or as ordered by a court of competent jurisdiction.
(2) In addition to the penalty in § 36.99(B), any employee of the city who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 09-3301, passed 8-20-09) Penalty, see § 36.99