(a) The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and copies of federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to, the provisions of this chapter, 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, within ten days following a written request by the Administrator, or any duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her 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 copies of federal income tax returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and copies of 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, or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Accounts Receivable Division authorized hereby, shall be deemed to be in violation of this chapter, punishable as provided in § 880.99.
(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, or except when ordered by a court of competent jurisdiction. No person shall divulge such information in violation of this subsection.
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of six years from the date his or her return is filed or the withholding taxes are paid.
(f) Every owner of one or more rental units and every owner or operator of a mobile home park is hereby directed to furnish to the Accounts Receivable Division a semi-annual roster of the names of all the persons residing in such rental unit or mobile home park and shall also file a statement of any changes in the roster at the end of each month. The semi-annual statement provided for herein shall be filed with the Accounts Receivable Division on or before January 31 and July 31.
(Ord. 82-6, passed 2-11-1982; Ord. 04-33, passed 8-12-2004)