2016-132 Ordinance - Laserfiche WebLink

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withhold tax or the failure of a person to comply with the provisions of the Taxation Code or with an order or subpoena of the Director authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 1501.1505 of the Taxation Code. (9) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by the Taxation Code shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section is guilty of a misdemeanor of the first degree. Each disclosure shall constitute a separate offense. (10) 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. (11) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid. (12) The City, having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 71-75, which Regional Council has organized a municipal tax collection agency known as the Regional Income Tax Agency is authorized to administer and enforce the provisions of the Taxation Code as the agent of the City, and the duties and authority of the Director hereunder may be performed by the Board of Trustees of such agencies through the administrator of the agency. Provided, however, the administrator of the agency shall have no authority to abate penalties or interest provided for in Sections 1501.1501 and 1501.1502 of the Taxation Code. (13) In the event the Director, on behalf of the City, enters into an agreement with any other municipal corporation to act as agent of the City for the purpose of administering the income tax laws of the City and of providing a central facility for the collection of the income tax, as provided in Section 1501.2311 of the Taxation Code, then all or a part of the duties and authority of the administrator may be assigned by such agreement to such other municipal corporation. (b) Purchasing. (1) The Director, as Purchasing Agent, shall make all purchases of material, equipment or supplies for the Municipality authorized by Council. He shall be responsible for making all such purchases at the most feasible price for the City and shall see to it that the material, equipment or supplies delivered are correct in number and amount and comply with the standards and specifications described by the proper administrative office, as agreed to at the time of purchase. (2) The Director, as Purchasing Agent, shall, subject to Charter provisions relating to public bidding, establish sets of standards and specifications to control all purchases by the City. He shall prepare and recommend to Council such standards as to quality, size and variety of articles, equipment and supplies used by the offices and departments of the Municipal government. He shall make possible uniform purchasing for all City departments and offices when consistent with efficiency. 3