(a) The Finance Director or his delegate 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 who the Finance Director or his delegate believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if any return was made to ascertain the tax due under this chapter, and every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Finance Director or his delegate, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
The Finance Director or his delegate 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 which was or would have been returned for taxation of any transaction tending to effect 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.
(b) The Finance Director or his delegate or any authorized employee is hereby authorized to institute procedures to determine the associations, businesses, corporations, persons, employers and employees subject to the provisions of this chapter, and in connection therewith, to require that all persons, as defined in this chapter shall provide in writing to the Finance Director such information as the Director deems necessary to provide for the enforcement of this chapter. The refusal to provide information requested by the Finance Director, shall be deemed a violation of this chapter, punishable as provided in Section 191.99.
(Ord. 01-71. Passed 11-27-01.)