Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.090 Taxpayer to Keep Records – Confidentiality

1. Every taxpayer is required to keep and preserve such books and records as accurately reflect gross income from which can be determined amounts payable under this chapter and from which information required to be provided in the tax return can be verified.

2. Every taxpayer is required to keep such books and records always open and available for examination within the City of Spokane upon demand at all reasonable times by the department.

3. A taxpayer who does not keep the required books and records in the City must either produce records upon demand by the department or bear the cost of examination by the department at the place where the records are kept. This includes any records the department determines necessary, in the exercise of reasonable discretion, to fulfill its auditing function. Costs include transportation, food and lodging and any other incidental expenses determined by the department. The taxpayer must, upon demand, advance costs as estimated by the department, subject to adjustment upon completion of the examination.

4. Upon request by a taxpayer made with the filing of a return or at the time of submission of any information required hereunder, and a showing of eligibility under RCW 42.17.310(1)(c), such information or items as requested may be kept confidential and withheld from public disclosure, inspection or copying, except from the department, comptroller, office of the city attorney, the mayor, members of the city council, the city hearing examiner or their authorized agents. The foregoing is not, however, to be construed to prohibit the City or any agent thereof from:

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

1. 2. giving such facts or information to the taxpayer or taxpayers duly authorized agent;

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

1. 4. permitting City records to be audited and examined by proper state or local government officials, their agents or employees; or

1. 5. giving any such facts or information to the proper office of the federal Internal Revenue Service or to the proper officer of the tax department of any state, city, town or county for official purposes, but only if the statutes of said entities grant substantially similar privileges to the proper officers of the City of Spokane.

5. The City hereby consents to the inspection of such records as necessary to qualify the City for inspection of records privileges from the state department of revenue pursuant to RCW 82.32.330.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1