It shall be the duty of each taxpayer taxed upon his/her or its gross income to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of his/her or its gross income, which account shall always be open at the principal place of business to the inspection of the finance director, and from which the finance director may verify the return made by the taxpayer. Such records shall be preserved for a period of five years.

The finance director shall not publicly reveal any facts or information contained in any return filed by any taxpayer or disclosed in any investigation or examination of the taxpayer’s books and records, provided, the finance director can disclose such information pursuant to those exceptions authorized under state law, RCW 82.32.330 and 42.17.310(1)(C). (Ord. 2716 § 1 (part), 2013: Ord. 2546 § 2 (part), 2010: Ord. 2545 § 1 (part), 2010: Ord. 1482 § 1, 1989: Ord. 505 § 11, 1969).