(a) It shall be the duty of the Commissioner of Taxation to collect and receive the tax imposed by this chapter in the manner prescribed by this chapter. It shall also be his duty to keep an accurate record showing the amount received by him from each taxpayer and the date of the receipt. The Commissioner shall make a written report to Council each month of all moneys collected hereunder. Such reports shall separately state the total amount collected from payroll deductions and the total amount collected from all other sources.
(b) The Commissioner is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered to adopt and 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 provisions for the re-examination and correction of retums and payments.
(c) The Commissioner or any authorized employee, is hereby authorized to examine the books, papers and records of any employer, or taxpayer or person subject to the tax 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 to the Commissioner or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized. The Commissioner, or his duly authorized agent or employee, is hereby authorized to examine any person, under oath, concerning any income which was or should have been returned for taxation, and for this purpose may require the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income.
(d) Tax returns and all audits, papers and information connected therewith are confidential and shall be carefully preserved by the Commissioner so that they shall not be available for inspection by anyone other than the proper agents of the Commissioner for official purposes.
(e) Any information gained as the result of any returns, investigations, hearings or verifications required and authorized by this chapter shall be confidential except for official purposes, and except in accordance with proper judicial order. Any person divulging such information shall be punished as provided in Section 171.99(b).
(Ord. 01-10037. Passed 10-10-01.)