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AG 97-161 -+ State of Washington "'«~~E Department of Revenue DEPARTMENT OF REVEl\ ¡, SECRECY CLAUSE AFFIDAVIT State ofwas~~ County of - I. . having been duly sworn. say that I have read the following and understand the requirements the~eunder, I further understand that returns and tax infonnation are privileged, and accordingly may not be disclosed to any individual or group ofmdlVlduals who are not employees of the, department of revenue other than those specified in RCW 82.32.330 (3) (a) through (m) and (4) (a), and 10 these sItuatIons. only 10 accordance WIth wrItten departmental policies and procedures, I further understand the only information that is not considered privileged and confidential under the statute is a taxpayer's name, business address. mailing address. revenue registration or Unified Business Identifier number, standard industrial classification code, dates of opening and closing of business, and business entity. when not associated with other tax infonnation. ~~ / ~' Dated:~ ' ~ A. ¡¿ r:/ (Signature efEm¡ !oyee) SUBSCRIBED AND SWORN TO before me this 15.. day of ~ -...L 1991- iWruJLt J-l. ßJaluA~_____---- (Signature ofNoWy ['ubiie) The attention of eaeh employee nf the department of revenue Is directed to RCW 82.32.330 ("Secrecy Clause") RCW 82.32.330 Disclosure of return or tn information, (d) "State agency" means every Washington state office, department, (Effective January 1, 1997,) division. bureau, board, conunission, or other state agency; (I) For purposes of this section: (e) "Taxpayer identity" means the taxpayer's name. address, (a) "Disclose" means to make known to any person in any manner telephone number, registration number, or any combination whatever a return or tax infonnation; thereof, or any other infonnation disclosing the identity of the (b) "Return" means a tax or infonnation return or claim for refund taxpayer. and required by, or provided for or pennitted under, the laws of this (I) "Department" means the department of revenue or its officer, state which is filed with the department of revenue by, on behalf agent, employee. or representative, of, or with respect to a person, and any amendment or supplement (2) Returns and tax information shall be confidential and privileged. and thereto. including supporting schedules, attachments, or lists that except as authorized by this section, neither the department of are supplemental to, or part of, the return so filed; revenue nor any other person may disclose any return or tax (c) "Tax infonnation" means (i) a taxpayer's identity. (ii) the nature, infonnation. source. or amount of the taxpayer's income, payments, receipts, (3) The foregoing, however, shall not prohibit the department ofrevenue deductions, exemptions. credits, assets, liabilities, net worth, tax from: liability deficiencies. overassessments, or tax payments, whether (a) Disclosing such return or tax infonnation in a civil or criminal taken from the taxpayer's books and records 0, any other source, judicial proceeding or an administrative proceeding: (i) In respect (iii) whether the taxpayer's return was, is being, or will be of any tax imposed under the laws of this state if the taxpayer or examined or subject to other investigation or p:ocessing. its officer or other person liable under Title 82 RCW is a party in (iv) a part of a written determination that is not designated as a the proceeding; or (ii) In which the taxpayer about whom such precedent and disclosed pursuant to RCW 82.32.410. or a return or tax information is sought and another state agency are background file document relating to a written determination, and adverse parties in the proceeding; (v) other data received by, recorded by, prepared by, furnished to, (b) Disclosing, subject to such requirements and conditions as the or collected by the department of revenue with respect to the director shall prescribe by roles adopted pursuant to chapter 34.05 detennination of the existence, or possible existence, ofliability, RCW, such return or tax infonnation regarding a taxpayer to such or the amount thereof, of a person under the laws of this state for taxpayer or to such person or persons as that taxpayer may a tax, penalty. interest. flOe, forfeiture, or other imposition, or designate in a request for, or consent to, such disclosure, or to any offense: PROVIDED. That data. material. or documents that do other person, at the taxpayer's request, to the extent necessary to not disclose infonnation related to a specific or identifiable comply with a request for infonnation or assistance made by the taxpayer do not constitute tax infonnation under this section, taxpayer to such other person: PROVIDED. That tax infonnation Except as provided by RCW 82,32.410. nothing in this chapter not received from the taxpayer shall not be so disclosed if the shall require any person possessing data, material. or documents director determines that such disclosure would compromise any made confidential and privileged by this section to delete investigation or litigation by any federal, state. or local infonnation from such data, material, or documents so as to government agency in connection with the civil or criminal pennit its disclosure; liability of the taxpayer or another perSon, or that such disclosure REV 22 0002-1 (1-17-97) would identify a confidential informant, or that such disclosure is contrary to any agreement entered into by iepartment that provides for the reciprocal exchange of iß1'hdation with other government agencies which agreement requires confidentiality with respect to such infonnation unless such infonnation is required to be disclosed to the taxpayer by the order of any court; (c) Disclosing the name of a taxpayer with a deficiency greater than five thousand dollars and against whom a wammt under RCW 82,32,210 has been either issued or filed and remains outstanding for a period of at least ten working days, The department shall not be required to disclose any infonnation under this subsection if a taxpayer: (i) Has been issued a tax assessment; (ii) has been issued a warrant that has not been filed; and (iii) has entered a deferred payment ammgement with the department of revenue and is making payments upon such deficiency that will fully satisty.the indebtedness within twelve months; (d) Disclosing the name of a taxpayer with a deficiency greater than five thousand dollars and against whom a warrant under RCW 82,32,210 has been filed with a court of record and remains outstandi11\!; (e) Pu¡'lishing stftti.tics so classified as to prevent the identification of particular returns ( ' reports or items thereof; (0, Disclosing suc)), ret)Jmor tax infonnation, for official purposes only, to th- g',.';-,mor or attorney general, or to any state agency, or to any committee or suh;:onunittee of the legislature dealing with m.,ters 0; tax,tion, ",venue, trade, commerce, the control of indus"")' or the p¡'afessions; (g) Pem,itti"ß L~e dep.,iment of revenue's records to be audited and examined by t'¡" proper state officer, his or her agents and employees; (h) Disclosing any such return or tax infonnation to a peace officer as defined in RCW 9A.O4,11O or county prosecuting attorney, for official purposes. The disclosure may be made only in response to a search wammt. subpoena. or other court order, unless the disclosure is for the purpose of criminal tax enforcement. A peace officer or county prosecuting attorney who receives the return or tax infonnation may disclose that return or tax infonnation only for use in the investigation and a related court proceeding, or in the court proceeding for which the return or tax infonnation originally was sought; (i) Disdosing any such return or tax infonnation to the proper officer of the internal revenue service of the United States, tlte Canadian government or provincial governments of Canada, or to the proper officer of the tax department of any state or city or town or county, for official purposes, but only if the statutes of the United Stales, Canada or its provincial governments, or of such other state or city or town or county, as the case may be, grants substantially similar privileges to the proper officers of this state; (j) Disclosing any such return or tax infonnation to the Department of Justice, the Bureau of Alcohol, Tobacco and Fireanns of the Department of the Treasury, the Department of Defense, the United States Customs Service, the Coast Guard of the United States. and the United States Department of Transportation, or any authorized representative thereof, for official purposes; (k) Publishing or otherwise disclosing the text of a written determination designated by the director as a precedent pursuant to RCW 82.32.410; (I) Disclosing, in a manner that is not associated with other tax infonnation, the taxpayer name, entity type, business address, mailing address, revenue tax registration munbers, standard industrial classification code of a taxpayer, and the dates of opening and closing of business, This subsection shall not be construed as giving authority to the department to give, sell, or provide access to any list' of taxpayers for any commercial purpose; or (m) Disclosing such return or tax infonnation that is also maintained by another Washington state or local governmental agency as a public record available for inspection and copying under the provisions of chapter 42.17 RCW or is a document maintained by a court of record not otherwise prohibited ftom disclosure. (4) (a) The department disclose return or taxpayer infonnation to a person under in" ..Igation or during any court or administrative proceeding against a person under investigation as provided in this subsection (4). The disclosure must be in coMection with the department's official duties relating to an audit, collection activity, or a civil or criminal investigation. The disclosure may occur only when the person under investigation and the person in possession of data, materials, or documents are parties to the return or tax infonnation to be disclosed. The department may disclose return or tax infonnation such as invoices, contracts, bills, statements, resale or exemption certificates, or checks, However, the department may not disclose general ledgers, sales or cash receipt journals, check registers, accounts receivable/payable ledgers, general journals, fmancial statements, expert's work papers, income tax returns, state tax returns, tax return work papers, or other similar data, materials, or documents, (b) Before disclosure of any tax return or tax infonnation under this subsection (4), the department shall, through written correspondence, infonn the person in possession of the data, materials, or documents to be disclosed, The correspondence shall clearly identitÿ the data, materials, or documents to be disclosed. The department may not disclose any tax return or tax infonnation under this subsection (4) until the time period allowed in (c) of this subsection has expired or until the court has ruled on any challenge brought under (c) of this subsection, (c) The person in possession of the data, materials, or documents to be disclosed by the department has twenty days fi'om the receipt of the Mitten request required under (b) of this subsection to petition the superior court of the county in which the petitioner resides for injunctive relief, The court shall limit or deny the request of the department if the court determines that: (i) The data, materials, or documents sought for disclosure are cumulative or duplicative, or are obtainable fi'om some other source that is more convenient, less burdensome, or less expensive; (ii) The production of the data, materials, or documents sought would be unduly burdensome or expensive, taking into account the needs of the department, the amount in controversy, limitations on the petitioners resources, and the importance of the issues at stake; or (iii) The data, materials, or documents sought for disclosure contain trade secret infonnation that, if disclosed, could hann the petitioner, (d) The department shall reimburse reasonable expenses for the production of data, materials, or documents incurred by the person in possession of the data, materials, or documents to be disclosed, ( e) Requesting infonnation under (b) of this subsection that may indicate that a taxpayer is under investigation does not constitute a disclosure of tax return or tax infonnation under this section. (5) Any person acquiring knowledge of any return or tax infonnation in the course of his or her employment with the department ofrevenue and any person acquiring knowledge of any return or tax infonnation as provided under subsection (3XI), (g), (h), (i), or (j) of this section, who discloses any such return or tax infonnation to another person not entitled to knowledge of such return or tax infonnation under the provisions of this section, is guilty of a misdemeanor, If the person guilty of such violation is an officer or employee of the state, such person shall forfeit such office or employment and shall be incapable of holding any public office or employment in this state for a period of two years thereafter. [1996 c 184 § 5; 1995 c 197 § I; 1991 c 330 § I; 1990 c 67 § I; 1985 c 414 § 9; 1984 c 138 § 12; 1969 ex.S. c 104 § I; 1963 ex.S. c28 § 10; 1961 c 15 § 82.32.330. Prior. 1943 c 156 §12; 1935 c 180 § 210; Rem. Supp. 1943 § 8370-210,] To inquire about the availability of this document in an alternate fonnat for the visually impaired or a language other than English, please call (360) 753-3217. Teletype (ITY) users may call (800) 45[-7985. You may,also acce.. tax informatiOll on our Internet home page at http://www.wa.gov/dorlwador.htm, REV 22 0002-2 (1-17-97) AG- q') - / l¡; I AGREEMENT FOR STATE ADMINISTRATION OF SALES AND USE TAX Contract No. AGR97102 THIS AGREEMENT ("Agreement") is entered into by and between the City of Federal Way ("City") and the State of Washington Department of Revenue ("Department") for the administration of Regular/Optional Sales and Use Tax, This Agreement is effective July 1,1997. PURPOSE: WHEREAS, The legislature of the State of Washington has by RCW 82.14.030(2) authorized the City to impose an optional local sales and use tax, and WHEREAS, It is provided in RCW 82,14.050 that the City imposing a sales and use tax by ordinance or resolution shall contract with the Department for the administration and collection of said taxes; and WHEREAS, The City has by resolution or ordinance, copy attached hereto, elected to fix and impose a sales and use tax of five-tenths of one percent (.5%) and an additional sales and use tax of five-tenths of one percent (.5%) commencing with the start date within the ordinance or resolution and to contract with the Department for collection of the tax; NOW, THEREFORE, to provide for the administration the parties agree as follows: 1. The Department shall exclusively perform all functions incident to the administration and collection of the taxes imposed by the said ordinances or resolutions, other than criminal prosecutions. 2. The Department shall retain from the taxes so collected for Regular/Optional Sales and Use Tax the amount of (1.0%) thereof as expenses of administration and collection, Said percentage amount shall be subject to review during January of each year. 3, In accordance with RCW 82,32.320, the remainder of said taxes so collected shall be deposited by the Department in the local Sales and Use Tax Revolving Fund under the custody of the State Treasurer and shall be distributed as provided by law, ORIGINAL 4. The Department shall apply the provisions contained in chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, as the same exist or may hereafter be amended and insofar as the same are applicable to Sales/Use Tax taxes. The Department performs its duties hereunder so that as far as possible the Sales/Use Taxes shall be administered and collected uniformly with the state's sales and use taxes. Rules and regulations adopted by the Department to facilitate the administration and distribution of the local option taxes shall be in accordance with the State Administrative Procedure Act and RCW 82.14.330. Adopted rules and regulations shall have the same force and effect on Sales/Use Taxes insofar as the same are applicable. 5. The City shall have the right from time to time to examine the records of the Department as they concern the City or the taxpayers of the City subject to the aforementioned ordinances or resolutions. 6. The allocation of local sales and use tax collections will be made by the Department to the State Treasurer within thirty (30) days after the due date of the taxable period for which local sales and use taxes are imposed pursuant to ordinances or resolutions. Distribution of taxes to the City shall be made in accordance with RCW 82.14.330, 7. All refunds and credits for local sales and use taxes made by the Department shall be charged to the City. 8, The Department shall require redistribution upon 10 days notice to the affected City, of any tax, distributed to a City or County other than City entitled thereto but such redistribution shall not be made as to amounts originally distributed earlier than six monthly periods prior to the monthly period in which the Department obtains knowledge of the improper distribution. 9. The Department shall provide taxpayer information, documentation and reports to the City in accordance with the disclosure limitations of RCW 82.32.330. Authorized representatives of the City requesting and receiving confidential information will sign a Department Secrecy Clause and comply with RCW 82,32,330, 10. The parties agree to establish and maintain open lines of communication and to work cooperatively in order to improve administration and public understanding of the City Taxes. Either party may initiate a meeting, to be held at a mutually convenient time and place, to share information and to discuss 12, 13. 14, matters related to administration and collection of the City taxes. 11. In the event that a dispute arises under this Agreement, either party may elect mediation in which the Department and City shall each individually appoint one member to a Dispute Board and those members shall select a third member. The Dispute Board shall evaluate the dispute and make a written determination after considering the relevant facts and legal authorities. The Dispute Board's determination shall be given significant lI'Ieight by both parties who will meet after the determination is issued to resolve the dispute. If a resolution is not reached, the determination of the Dispute Board shall be admissible in any future legal proceeding between the parties concerning the dispute. Each party shall be responsible for a proportionate share of the costs of the member of the Dispute Board, This remedy is not intended to be exclusive of other remedies existing in law, by statute or otherwise. In the extent permitted by law, the City agrees to defend and hold harmless the Department or the State of Washington from claims that challenge the authority of the City to impose the Sales/Use Taxes as identified in the aforementioned ordinances or resolutions. The City agrees that in the event there shall be a legal challenge to the ordinances or resolutions or otherwise, the Department shall not be obligated to represent the City or otherwise to defend its position in any proceeding relating to such challenge, The allocation of unidentifiable local sales and use tax collections (pool funds) among the various local taxing jurisdictions will be made by the Department to the State Treasurer within thirty (30) days after the due date of the taxable period for which local sales and use taxes are imposed pursuant to ordinances or resolutions. This agreement shall take effect at 12:01 AM, July 1, 1997, and shall thereafter be automatically renell'led on December 31, of each year unless one of the parties gives written notice of termination on or before November 1, of each such year. The parties to this agreement will notify each other in a timely manner when they find it necessary to request an amendment to this agreement. IN WITNESS WHEREOF, the State of Washington, Department of Revenue and the City of Federal Way have executed this contract as of the day and year written below. t?~m~/q7 Dat ~.~ William N. Rice Acting Deputy Director Department of Revenue t///';; 7 Dale I /~(/~ Mayor City of Federal Way Approved as to form: On file Assistant Attorney General State of Washington