City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.01
Sections 08.01.240...
 

Title 08 Taxation and Revenue

Chapter 08.01 Business Registrations

Section 08.01.240 Maintaining Records

It is the duty of every person liable for a registration fee to maintain for a period of five years suitable records for the determination of the fee. The records shall be available for examination by City of Spokane taxes and licenses division staff. In the case of a person who does not keep the necessary records within the City, it shall be sufficient if the registrant produces within the City such records as required by City of Spokane taxes and licenses division staff, or if the registrant bears the cost of examination at the place where the records are kept.

Date Passed: Monday, October 8, 2012

Effective Date: Monday, October 15, 2012

ORD C34926 Seciton 16

Section 08.01.240 Maintaining Records

It is the duty of every person liable for a registration fee to maintain for a period of five years suitable records for the determination of the fee. The records shall be available for examination by City of Spokane taxes and licenses division staff. In the case of a person who does not keep the necessary records within the City, it shall be sufficient if the registrant produces within the City such records as required by City of Spokane taxes and licenses division staff, or if the registrant bears the cost of examination at the place where the records are kept.

Date Passed: Monday, October 8, 2012

Effective Date: Monday, October 15, 2012

ORD C34926 Seciton 16