Chapter 3.08
EXCHANGE OF CONFIDENTIAL TAX INFORMATION BETWEEN TOWN AND STATE
Sections:
3.08.020 Tax information agents—Authorization to obtain information from state.
3.08.030 Tax information—Use restrictions.
3.08.040 Tax information—Confidential.
3.08.050 State Department of Revenue—Authorization to obtain information from town—Confidentiality.
3.08.060 Mayor authorized to enter agreement with state.
3.08.010 Definitions.
“Return” means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state or of the town which is filed with the Department of Revenue or the town by, on behalf of, or with respect to a person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to, or part of, the return so filed.
“Tax information” means (1) a taxpayer’s identity, (2) the nature, source or amount of the taxpayer’s income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, overassessments or tax payments, whether taken from the taxpayer’s books and records or any other source, (3) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, (4) a part of a written determination that is not designated as a precedent and disclosed pursuant to RCW 82.32.410, or a background file document relating to a written determination, and (5) other data received by, recorded by, prepared by, furnished to, or collected by the Department of Revenue or the town with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of a person under the laws of this state for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense; provided, that data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section. Except provided by RCW 82.32.410, nothing in this chapter shall require any person possessing data, material or documents made confidential and privileged by this section to delete information from such data, material or documents so as to permit its disclosure.
“Tax information agent” means the following officers and employees of the town, or others as provided by amendment of this chapter, who are exclusively authorized to request, obtain, and review returns and tax information:
1. The person holding the office of mayor—currently Robert Shaw.
2. The person holding the office of treasurer or clerk/treasurer—currently Tami Justice.
3. The person holding the office of deputy treasurer or deputy clerk/treasurer—currently Beth Spurr.
4. The person holding the office of city attorney—currently William Cameron.
“Taxpayer identity” means the taxpayer’s name, address, telephone number, registration number, or any combination thereof, or any other information disclosing the identity of the taxpayer. (Ord. 688 § 1, 2020; Ord. 364 § 2, 1995)
3.08.020 Tax information agents—Authorization to obtain information from state.
The tax information agents of the town are authorized to request, obtain, and review returns and tax information from the Washington State Department of Revenue pursuant to RCW 82.32.330(3)(h). (Ord. 364 § 3, 1995)
3.08.030 Tax information—Use restrictions.
Any and all returns and tax information obtained by the tax information agents of the town pursuant to this chapter shall be used for the exclusive purpose of finance, tax and business license administration. Any other such use that is not exempt under the provisions of RCW 82.32.330(3) is strictly prohibited, including but not limited to any such use for purposes of criminal law enforcement. (Ord. 364 § 4, 1995)
3.08.040 Tax information—Confidential.
Any and all returns and tax information obtained by the tax information agents of the town shall be held in a strictly confidential manner, shall not be subject to disclosure under the Public Records Act, and shall not be revealed or disclosed or made public in any way to any person or entity not entitled to such information pursuant to the provisions of RCW 82.32.330 or in any other manner inconsistent with such provisions. (Ord. 364 § 5, 1995)
3.08.050 State Department of Revenue—Authorization to obtain information from town—Confidentiality.
The Washington State Department of Revenue and its authorized officers and agents are granted authority to request, obtain, and review returns and tax information of the town to the extent and in the same manner as provided in Section 3.08.030 of this chapter and pursuant to RCW 82.32.330; provided, that such returns and tax information shall be obtained and held by the department and its authorized officers and agents in a strictly confidential manner, shall not be subject to disclosure under the Public Records Act, and that they shall not be revealed or disclosed or in any other manner made known to any person or entity not entitled to such information under the provisions of RCW 82.32.330 or in any other manner inconsistent with such provisions. (Ord. 364 § 6, 1995)
3.08.060 Mayor authorized to enter agreement with state.
The mayor is authorized to enter into an agreement with the Washington State Department of Revenue implementing the intent, terms and conditions of this chapter; provided, that such agreement shall not in any way be inconsistent with or beyond the scope of this chapter. (Ord. 364 § 7, 1995)