Chapter 5.07 ADMINISTRATIVE PROVISIONS FOR BUSINESS & OCCUPATION TAXES


Section 5.07.200 Public disclosure - Confidentiality - Information sharing

    (1)     For purposes of this section, unless a different meaning is clearly established by context, the following definitions apply:
    (a)     “Disclose” means to make known to any person in any manner.
    (b)     “Tax information” means:
(i)     A taxpayer’s identity;
(ii)     The nature, source, or amount of the taxpayer’s income, payments, receipts, deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over assessments, or tax payments, whether taken from the taxpayer’s books and records or any other source;
    (iii)     Whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing; or
    (iv)     Other data received by, recorded by, prepared by, or provided to the Director with respect to a taxpayer.  
    PROVIDED, That tax information shall not include data, material, or documents that do not disclose information related to a specific or identifiable taxpayer.
    (2)     Tax returns and information may be “public records” as that term is defined in RCW 42.17.020.  The Director shall not disclose tax information if disclosure would violate RCW Chapter 42.17 or any other law prohibiting disclosure.  
    (3)     Tax information may be disclosed to the following:
    (a)     The Mayor, members of the City Council, City Attorney, City Clerk, or their authorized designees, for official purposes;
    (b)     Any agency or officer of the United States of America, the State of Washington, or a tax department of any state, county, city or town, provided that the agency or officer grants substantially similar privileges to the City, and further provided that the agency or officer shall not further disclose the tax information except as authorized in this section.
    (c)     The taxpayer to whom it pertains or to such person or persons as the taxpayer may designate in writing as the taxpayer’s designee; except that tax information not received from the taxpayer shall not be so disclosed if the Director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential informant, or that such disclosure is contrary to any agreement entered into by the Director that provides for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information unless such information is required to be disclosed to the taxpayer by the order of any court.
    (4)     Nothing in this section shall prevent the use of tax information by the Director or any other agency in any civil or criminal action involving any license, tax, interest, or penalty.
    (5)     A person disclosing tax information to a person not entitled to receive that information under this section is guilty of a misdemeanor, and if the person violating this privacy requirement is an officer or employee of the City, such person may be required to forfeit their office or employment.


(6456, Added, 12/27/2007)