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It shall be the duty of every person, firm or corporation required to obtain a business license by this chapter to keep and preserve for a period of five (5) years such books and records as will accurately reflect the amount of gross income from which can be determined the amounts of any fee or tax for which there may be liability under the provisions of this chapter. The term “books and records” as used in this section, includes the taxpayers copies of federal excise tax returns, state of Washington excise tax returns and copies of excise tax audits made by the United States or state of Washington, and furnished to such person, firm or corporation if any. The taxpayers books and records shall be opened for examination at all reasonable times by the clerk-treasurer or a duly authorized representative.