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 08.03
Section 08.03.125
 

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.125 Applications and Returns Confidential

  1. The applications and returns made to the City pursuant to this chapter or any audit or investigation made by the City or its agents may not be made public, nor are they subject to the inspection of any person except as herein provided. This section does not prohibit the City or its agents from:

    1. giving such facts or information in evidence in any court action involving the tax imposed hereunder or involving a violation of this chapter;

    2. giving such facts and information to the person paying the tax or the person’s duly authorized agent;

    3. publishing statistics so classified as to prevent the identification of particular returns and reports of items thereof; or

    4. permitting its records to be audited and examined by the proper state officer, officer’s agents and employees.

  2. The City consents to the inspection of such records as necessary by the Washington State Department of Revenue.

Date Passed: Monday, March 14, 2016

Effective Date: Saturday, April 30, 2016

ORD C35372 Section 11