|
(8) Destroy any or all returns or other tax documents in the manner authorized bylaw;
<br />(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in
<br />Section 4.
<br />Verification of accuracy of returns and determination of liability.
<br />(B)(1) A Tax Administrator, or any authorized agent or employee thereof may examine the books, papers,
<br />records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject
<br />to, or that the Tax Administrator believes is subject to, the provisions of this ordinance for the purpose of
<br />verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this
<br />ordinance. Upon written request by the Tax Administrator or a duly authorized agent or employee thereof,
<br />every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for
<br />the Tax Administrator, authorized agent, or employee to investigate and examine such books, papers,
<br />records, and federal and state income tax returns at a reasonable tune and place designated in the request.
<br />(2) The records and other documents of any taxpayer, employer, or other person that is subject to, or
<br />that a Tax Administrator believes is subject to, the provisions of this ordinance shall be open to the Tax
<br />Administrator's inspection during business hours and shall be preserved for a period of six years
<br />following the end of the taxable year to which the records or documents relate, unless the Tax
<br />Administrator, in writing, consents to their destruction within that period, or by order requires that they be
<br />kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such
<br />records as the Tax Administrator determines necessary to show whether or not that person is liable, and
<br />the extent of such liability, for the income tax levied by the Village or for the withholding of such tax.
<br />(3) The Tax Administrator may examine under oath any person that the Tax Administrator reasonably
<br />believes has knowledge concerning any income that was or would have been returned for taxation or any
<br />transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such
<br />person to attend a hearing or examination and to produce any books, papers, records, and federal and state
<br />income tax returns in such person's possession or control. The person may be assisted or represented by
<br />an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This
<br />division does not authorize the practice of law by a person who is not an attorney.
<br />(4) No person issued written notice by the Tax Administrator compelling attendance at a hearing or
<br />examination or the production of books, papers, records, or federal or state income tax returns under this
<br />section shall fail to comply.
<br />Identification information.
<br />(C)(1) Nothing in this ordinance prohibits the Tax Administrator from requiring any person filing a tax
<br />document with the Tax Administrator to provide identifying information, which may include the person's
<br />social security number, federal employer identification number, or other identification number requested
<br />by the Tax Administrator. A person required by the Tax Administrator to provide identifying information
<br />that has experienced any change with respect to that information shall notify the Tax Administrator of the
<br />change before, or upon, filing the next tax document requiring the identifying information.
<br />(2)(a) If the Tax Administrator makes a request for identifying information and the Tax Administrator
<br />does not receive valid identifying information within 30 days of making the request, nothing in this
<br />43
<br />
|