For the purpose of ascertaining the correctness of tax return or assessment and for the purpose of making an estimate of any taxpayer's liability for the tax administered under this article, the City Treasurer shall have the power to examine or cause to be examined, by any agent or representative designated by the Treasurer, any books, records, memoranda or other documents bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or the attendance of any other person having knowledge of the matters contained therein and may take testimony and may require material proof with power to administer oath to such person or persons.
The Treasurer may prescribe rules and regulations as to the keeping of records, the content and form of returns and the filing of copies of State of West Virginia business and occupation tax returns and determinations. The Treasurer may require any person, by notice served upon such person, to make such returns and keep such records as the Treasurer may deem sufficient to show whether or not such person is liable under this article for this tax.
Except when required in an official investigation or proceedings in court involving the tax administered under this article, no officer, employee or authorized representative of the City shall divulge or make known in any manner the amount of income or any particulars set forth or disclosed on any tax return required by this article.
(Ord. 10512. Passed 5-17-94.)