Records to be preserved—Examination—Inspection—Search warrants—Estoppel to question assessment
Seattle Mun. Code § 5.55.060
in effect5.55.060 - Records to be preserved—Examination—Inspection—Search warrants—Estoppel to question assessment
A. Every person liable for any fee or tax imposed by this Chapter 5.55 and Chapters 5.35, 5.37, 5.38, 5.39, 5.40, 5.45, 5.46, 5.48, 5.50, 5.52, and 5.53 shall keep and preserve, for a period of five years after filing a tax return, such records as may be necessary to determine the amount of any fee or tax for which the person may be liable; which records shall include copies of all federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, ticket stubs, vendor lists, gambling games, and payout information, inventories, stocks of merchandise, and other data, including federal income tax and state tax returns, and reports needed to determine the accuracy of any taxes due, shall be open for inspection or examination at any time by the Director or a duly authorized agent. Every person's business premises shall be open for inspection or examination by the Director or a duly authorized agent. For the purposes of this Section 5.55.060, for the tax imposed by Chapter 5.53, "business premises" means wherever the person's business records and tax documents are maintained and does not mean every site owned or operated by the person.
B. If a person does not keep the necessary books and records within the City, it shall be sufficient if such person:
1. Produces within the City such books and records as may be required by the Director, or
2. Bears the cost of examination by the Director's agent at the place where such books and records are kept; provided that the person electing to bear such cost shall pay in advance to the Director the estimated amount thereof including round-trip fare, lodging, meals and incidental expenses, subject to adjustment upon completion of the examination.
C. 1.
The Director and Department employees that have been commissioned as special police officers pursuant to Section 5.55.225 shall have the right to enter any premises or establishment at reasonable times in order to determine whether a violation constituting a gross misdemeanor under Section 5.55.220 has occurred, is occurring or may occur.
2. If the Director or his agent is denied access to any premises or establishment, the Director or his agent may apply for a search warrant to any court official of a court of competent jurisdiction authorized to issue a criminal search warrant. A search warrant may be issued for the purposes of inspecting or examining property, buildings, premises, places, books, records, or other physical evidence in order to determine compliance with law and rules administered by the Department. The warrant shall be issued upon probable cause.
D. Any person who fails, or refuses a Department request, to provide or make available records, or to allow inspection or examination of the business premises, shall be forever barred from questioning in any court action, the correctness of any assessment of taxes made by the City based upon any period for which such records have not been provided, made available or kept and preserved, or in respect to which inspection or examination of the business premises has been denied. The Director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the City by the taxpayer. The Director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable.
(Ord. I-137, § 6, 2025; Ord. 126880, § 8, 2023; Ord. 126108, § 6, 2020; Ord. 125971, § 6, 2019; Ord. 125324, § 11, 2017; Ord. 124833, § 6, 2015; Ord. 123361, § 159, 2010; Ord. 122564, § 6, 2008; Ord. 122192, § 5, 2006; Ord. 122191, § 5, 2006; Ord. 121266, § 18, 2003; Ord. 120668, § 4, 2001.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.55GEADPR_5.55.060REBEPRXANSEAWASTQUASFetched: 11/1/2026