(a) The Administrator, or any duly authorized agent or 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 believed to be subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return has been 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, within ten (10) days following a written request by the Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Administrator or any duly authorized agent or employee, 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 should have been returned for taxation or any transaction tending to affect 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.
(c) The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax by any officer, agent or employee of a person subject to the tax or required to withhold tax, or failure of any person to comply with the provisions of this section or with any order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.99.
(d) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, and except in accordance with proper judicial order. No person shall divulge such information in violation of this chapter. Any disclosure of such information shall be deemed a violation of this chapter, punishable as provided in Section 181.99. Each such disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the Village who violates the provisions of this section relative to disclosures of confidential information shall be immediately dismissed from employment with the Village.
(e) Every taxpayer or employer shall retain all records necessary to prepare true and accurate returns and compute his tax/withholding liability, for a period of three (3) years from the date his return is filed, or the employer’s withholding taxes are paid.
(f) The Administrator, or any representative of the Administrator, charged with the duty of inspection or auditing of records of employers and taxpayers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(Ord. 1455. Passed 12-9-97.)
(Ord. 1455. Passed 12-9-97.)