71-10 Amend Chpt 128, Municipal Income Tax

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The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and federal and State 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 (10) calendar 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. 128.2307 AUTHORITY TO COMPEL PRODUCTIONS OF RECORDS. The Administrator 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 and State 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. 128.2308 REFUSAL TO PRODUCE RECORDS. The refusal to produce books, papers, records and federal and State income tax returns, or the refusal to submit to such examination by any employer or persons 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 chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 128.1505. 128.2309 CONFIDENTIAL NATURE OF INFORMATION OBTAINED. (a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, including returns or return information received from Federal, state or local taxing authorities pursuant to part (b) of this section, shall be confidential except for official tax purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this Section, shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than. six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal. (b) The Director of Finance is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other state and local taxing authorities, to provide for the disclosure and exchange