5.15.090 Records required.
(1) Each person, association or organization engaging in an activity 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 periods required by those agencies.
(2) The premises and paraphernalia, and all the books and records, databases, hardware, software, or any other electronic data storage device of any person, association, or organization conducting gambling activities authorized under this chapter and any person, association, or organization receiving profits therefrom or having any interest therein shall be subject to inspection and audit at any reasonable time, with or without notice, upon demand, by the town of Cathlamet or its designee, for the purpose of determining compliance or noncompliance with the provisions of this chapter or any federal or state law, including Chapter 9.46 RCW.
(3) A reasonable time for the purposes of this section shall be:
(a) If the items or records to be inspected or audited are located anywhere upon a premises any portion of which is regularly open to the public or member and guests, then at any time when the premises are so open, or at which they are usually open; or
(b) If the items or records to be inspected or audited are not located upon a premises set out in subsection (3)(a) of this section, then any time between the hours of 8:00 a.m. and 9:00 p.m., Monday through Friday.
(4) Where the taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in the jurisdiction, the taxpayer shall either:
(a) Produce all of the required books, records or items within the town of Cathlamet for such inspection within five days following a request of the town of Cathlamet to do so; or
(b) Bear the actual cost of the inspection by the town of Cathlamet or its designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the town of Cathlamet the estimated costs thereof, including but not limited to, round trip fare by the most rapid means, lodging, meals and incidental expenses shall be determined following such examination of the books, records or items required to be kept or maintained under this section.
(5) A taxpayer who fails, neglects or refuses to produce such books, records and other items, either within or without this jurisdiction, in addition to being subject to other civil and criminal penalties provided by this chapter or otherwise, shall be subject to a jeopardy tax assessment by the town clerk-treasurer.
(6) Such jeopardy tax assessment shall be deemed prima facie correct and shall be the amount of fee or tax owing to the town of Cathlamet by the taxpayer unless the taxpayer can prove otherwise by competent evidence. The taxpayer shall be notified by mail by the town of Cathlamet of the amount of tax so determined by the jeopardy tax assessment, together with any penalty and/or interest, and the total of such amounts shall thereupon become immediately due and payable. (Ord. 648 § 5, 2021; Ord. 341 § 10, 1990)