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A. It is the duty of each taxpayer to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of its gross income, which account shall be open to inspection by the clerk, or his or her designee, at a reasonable time, and from which said officer, the clerk or his or her designee, may verify returns made by the taxpayer.

B. To the extent permitted by Chapter 42.17 RCW and other applicable statutes, the applications, statements or returns made to the clerk pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of any person except the mayor, the town attorney, the clerk, or his or her authorized agent. [Ord. 569 § 3, 2018.]