A.   Town Manager To Adopt Rules And Regulations: The town manager shall adopt rules and regulations for the administration of this chapter.
   B.   Duties And Powers Of Town Manager:
      1.   Administration Of Chapter: In order to effectuate the purposes of this chapter, the town manager shall prescribe necessary forms for the making of returns (see subsection 3-2-10A1 of this chapter), for the ascertainment, assessment, and collection of the taxes imposed and for the proper administration and enforcement thereof, and to permit uniform methods of adding the tax, or the average equivalent thereof, to the purchase price.
The town manager shall have power and authority to amend, or rescind such rules and regulations adopted pursuant to subsection A of this section not inconsistent with the provisions of this chapter, for the purposes of ascertaining the correctness of any return or for the purpose of making an estimate of the tax due from any taxpayer, the town manager shall have the power to examine or cause to be examined by any employee, agent or representative designated by him for the purpose, any book, papers, records or memoranda bearing upon the matters required to be included in the return.
      2.   Town Manager To Appoint Employees And Examine Returns: The town manager shall appoint such persons to make such expenditures, require such reports, make such investigations, and take such other action as he deems necessary or suitable to that end. The town manager shall determine his own organization and methods of procedure in accordance with the provisions of this chapter. Subject to the provisions of this chapter, the town manager is authorized to appoint and prescribe the duties and powers of such officers, accountants, experts, and other persons as may be necessary in the performance of his duty. The town manager may delegate to any such person so appointed, such power and authority as he deems reasonable and proper for the effective administration of this chapter, and in his discretion shall bond, in a sufficient amount, any person handling money under this chapter.
   C.   Taxpayer Must Maintain Books And Records:
      1.   Taxpayer's Retention Of Records: It shall be the duty of every person, firm or corporation liable to the town of Winter Park for any tax imposed on sales or lodging, to keep and preserve for a period of three (3) years such books, accounts, and records as may be necessary to determine the amount of such tax liability.
      2.   Records To Be Made Available To The Town Manager: All such books, accounts, and records shall be open for examination at any time by the town manager or his duly authorized agents. If such person keeps or maintains his books, accounts and other records, or any thereof, outside of the state of Colorado, upon demand by the town manager he shall make the same available at a suitable place within the state of Colorado, to be designated by the town manager for examination, inspection, or audit of books, accounts and other records so kept or maintained by such person outside of the state of Colorado at the place where the same will be made available, provided such person shall have entered into a binding agreement with the town of Winter Park to reimburse it for all costs and expenses incurred by it in order to have such examination inspection, or audit made in such place.
      3.   Subpoena To Secure Records: If any taxpayer shall refuse voluntarily to furnish any of the foregoing information when requested by the town manager or his employee, agent, or representative, the town manager by subpoena issued under his hand, may require the attendance of the taxpayer and the production by him of any of the foregoing information in his possession, and may administer an oath to him and take his testimony. If the taxpayer fails or refuses to respond to said subpoena and give testimony, the town manager may apply to any judge of the district court of the state of Colorado for a citation against such taxpayer as for contempt, and said judge may cause arrest of such person, and upon hearing, said judge shall have, for the purpose of enforcing obedience to the requirements of said subpoena, power to make such order as, in his discretion, he deems consistent with the law for punishment of contempt.
      4.   Subpoena To Secure Evidences: If the town manager is unable to secure from the taxpayer information relating to the correctness of the taxpayer's return or the amount of the income of the taxpayer, the town manager may apply to any judge of the district of the state of Colorado for the issuance of subpoenas to such other persons as the town manager believes may have knowledge in the premises, and upon making a showing satisfactory to the court, that the taxpayer cannot be found, or evades service of subpoena, or fails or refuses to produce his records or give testimony, or is unable to furnish such records or testimony, the judge shall have power, to cause the issuance of subpoenas under the seal of the court to the persons sought to be so summoned requiring them or any of them to appear before said town manager and give testimony relating to said taxpayer's return or income; and in case any of said persons so served with subpoena shall fail to respond thereto, the judge may proceed against such persons as in cases of contempt.
   D.   Tax Reports And Returns; Preservation:
      1.   Town's Preservation Of Records: All reports and returns of taxes received by the town covered by this chapter shall be preserved for three (3) years and thereafter until the town clerk orders them to be destroyed.
      2.   Confidential Nature Of Returns: Except in accordance with judicial order or as otherwise provided by law, the town manager, his agents, clerks and employees shall not divulge, or make known in any way any information disclosed in any document, report, or return filed in connection with any of the taxes covered by this chapter. The official charged with the custody of such documents, reports, and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the town manager in any action or proceeding under the provisions of any such taxing statutes when the report of facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports, or of the facts shown thereby, as are pertinent to the action or proceeding, and no more.
      3.   Taxpayer Records: Nothing in this section contained shall be construed to prohibit the delivery to a person or his duly authorized representative of a copy of any return or report filed in connection with his tax, and such copies may be certified by the town manager or his agent or representative and when so certified shall be evidence equally with and in like manner as the originals and may be received by the courts of this state as evidence of the contents.
      4.   Publication Of Statistics; Return Available To Town Attorney: Nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection of returns by the town attorney or other legal representative of the town.
      5.   Records Available To Authorized Parties: Notwithstanding the provisions of this section the town manager in his discretion may furnish to the taxing officials of the state of Colorado, any other state, or its political subdivisions, and to the United States any information contained in tax returns and related schedules and documents filed pursuant to this chapter, or in the report of an audit or investigation made with respect thereto provided that said jurisdiction enters into an agreement with the town manager to grant similar privileges to the town and, provided further, that such information is to be used only for tax purposes.
   E.   Employees' Restrictions: It shall be unlawful for any officer or employee of the town engaged in any administration which is governed by this chapter, to engage in the business or profession of tax accounting or to accept employment, with or without consideration, from any person, firm or corporation for the purpose, directly or indirectly, of preparing tax returns or reports required by the laws of the town of Winter Park, by the state of Colorado, by any other state, or by the United States government, or to accept any employment for the purpose of advising, preparing materials or data, or the auditing of books or records to be used in an effort to defeat or cancel any tax, or part thereof, that has been assessed by any municipality of the state of Colorado, any other state, or its political subdivisions, or by the United States government. (Ord. 225, Series of 1994)