§ 4.52.070. Examination of books, records, witnesses—Confidentiality of Information—Penalty.

The Tax Administrator or any authorized employee is authorized to examine the books, papers, tax returns and records of any Person subject to this Chapter for the purpose of verifying the accuracy of any declaration made, or if no declaration was made, to ascertain the tax due.

Every Person subject to the provisions of this Chapter is directed and required to furnish to the Tax Administrator or duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations. The Tax Administrator is authorized to examine a person under oath, for the purpose of verifying the accuracy of any declaration made, or if no declaration was made, to ascertain the business tax or registration fees due under this Chapter. In order to ascertain the business tax or registration fees due under this Chapter, the Tax Administrator may compel, by administrative subpoena, the production of relevant books, papers and records and the attendance of all persons as parties or witnesses.

Except for disclosures to agents, attorneys, or employees of the City necessary to the purpose of administering or enforcing the tax, or in compliance with a court order, or in connection with an appeal, hearing or court action, City employees shall maintain the confidentiality of all business and personal information and documents furnished to or obtained by the Tax Administrator in connection with the collection or administrative proceedings relating to the determination and assessment of taxes.

The refusal to submit to such examination or production by any employer or person subject to the provisions of this Chapter shall be deemed a violation of this Chapter, and administrative subpoenas shall be enforced pursuant to applicable state law.

(Res. No. 86161, § 3, 5-3-2016)