4.04.100 Records of Activity Required.
Each person, association or organization engaging in an activity taxable under this Chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer's tax liability under this Chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under Chapter 230-08 WAC and the United States Internal Revenue Service respecting taxation shall be kept and maintained for the period required by those agencies. All books, records and other items required to be kept and maintained under this Section shall be subject to and immediately made available for inspection and audit during normal business hours with or without notice at the place where such records are kept on demand by the Finance Department, the Prosecuting Attorney or the Auditor or their designees for the purpose of enforcing the provisions of this taxing Chapter. Failure of a taxpayer to keep books and records as required by this Section shall be a bar to contesting the assessment of taxes as estimated by the Finance Department. Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this Section in this jurisdiction so that the above state officials or their designees may examine them conveniently, the taxpayer shall either:
A. Produce all of the required books, records or items within this jurisdiction for such inspection within five days following a request of the above officials that he do so; or
B. Bear the actual cost of inspection by the above officials or their designees at the location where such books, records or items are located, provided that a taxpayer choosing to bear these costs shall pay in advance to the above-stated officials or their designees the estimated costs thereof, including, but not limited to, round trip fare by the most rapid means, lodging, meals and incidental expenses; the actual amount due or to be refunded for expenses shall be determined following said examination of the records.