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 08.10
Section 08.10.100
 

Title 08 Taxation and Revenue

Chapter 08.10 Utilities, Franchise Taxes

Section 08.10.100 Department to Investigate Returns
  1. The department investigates all taxpayers and returns necessary to assure full and fair enforcement of the provisions of this chapter and to conduct audits as deemed necessary. The department investigates any taxpayer who fails to file a return, pay a tax due under this chapter, or otherwise demonstrate full compliance with this chapter.
     
  2. In case of any question, or if the department is dissatisfied with the correctness of any statement made upon the return of the taxpayer, the department may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting the taxpayer’s books and records to ascertain the amount of any tax due under this chapter, or the correctness of any statement or return provided by the taxpayer.
     
  3. In the performance of these functions the department may examine any record or person for information bearing on taxes payable, under oath and/or may fix a time and place for the investigation of the correctness of the return and compliance with this chapter. The department may issue a subpoena to the taxpayer or any other person to attend such investigation and there testify, under oath administered by the department, in regard to any matter inquired into and may further, by subpoena, require the taxpayer or any person to bring with them such books, records or papers as may be requested.
     
  4. Any taxpayer who fails, neglects or refuses to keep and produce the required books and records is guilty of a civil infraction for each day such failure continues. In addition said taxpayer is liable for payment of whatever assessment of tax, including interest and penalties, which the department may determine and will be forever barred from questioning the accuracy or correctness thereof.
     
  5. In addition to other remedies the city attorney may seek a court order to enforce any departmental subpoena or demand to produce records in any manner authorized by law.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1