(A) The tax commissioner, or his or her authorized agent, is authorized to examine the books, papers, records, and federal income tax returns of any employer, taxpayer, any person subject to or whom the tax commissioner believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made. If no return was made, to ascertain the tax or withholdings due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is required to furnish, upon written request from the tax office, the means, facilities and opportunity for making the examinations and investigations as are authorized.
(Ord. 37-1981, passed 7-1-81; Am. Ord. 65-1990, passed 10-3-90)
(B) All owners, landlords, developers, homeowner associations, condominium associations and management companies of, including, but not limited to, apartments, office complexes, warehouse operations, homeowner associations, condominium associations, planned developments or other rental/leased properties located within this city are required to remit to the tax commissioner.
(1) Within 30 days after a member/lessee occupies or vacates such property, a listing of members/lessees, showing their names, addresses, telephone numbers, dates of move in or move out and forwarding addresses.
(2) Annually, a listing of names, addresses, employer identification number (EIN) or social security number if there is no EIN, and income paid to the persons or companies providing services or performing work in this city.
(C) The tax commissioner is authorized to order any person, presumed to have knowledge of the facts, whether as parties or witnesses, to appear at the office of the tax commissioner and to be examined under oath, concerning any income which was or should have been reported for taxation, or any transaction tending to affect the income. The tax commissioner may compel the production of books, papers, records and federal income tax returns pertinent to such inquiry.
(E) Every taxpayer shall retain all records necessary to compute his tax liability for a period of 5 years from the date his return is filed, or the taxes required to be withheld are paid.
(F) Any information gained as a 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, county, state, or federal taxing agencies, for official purposes or in accordance with a proper judicial order. No person shall divulge such information in violation of this section. ('68 Code, § 300.18)
(G) All persons or companies in the position of prime contractors doing business in the city are required to provide the names, addresses, employer identification number (EIN) or social security number if there is no EIN, and income paid to other persons or companies acting as subcontractors doing work in this city.
(Am. Ord. 92-2000, passed 12-6-00; Am. Ord. 48-2003, passed 12-17-03)
Penalty, see § 94A.99(A)