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maintains an eligible gross receipts tax, and the income was not derived from <br />contracts with the City. <br />.180 Mailing of Notices. <br />Any notice required by this chapter to be mailed to any taxpayer or licensee shall be <br />sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by <br />the records of the Director. Failure of the taxpayer or licensee to receive any such <br />mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or <br />any penalties thereon, nor shall such failure operate to extend any time limit set by the <br />provisions of this chapter. It is the responsibility of the taxpayer to inform the Director in <br />writing about a change in the taxpayer's address. <br />.190 Tax declared additional. <br />The license fee and tax levied within TMC 5 shall be additional to any license fee or tax <br />imposed or levied under any law or any other ordinance of the City of Tukwila except as <br />herein otherwise expressly provided. <br />.200 Public disclosure - Confidentiality - Information sharing. <br />A. For the purposes of this section, defined terms shall be as set forth in <br />[reference this chapter] except as otherwise stated: <br />1. "Disclose" means to make known to any person in any manner whatever a <br />return or tax information; <br />2. "Tax information" means: <br />a. A taxpayer's identity; <br />b. The nature, source, or amount of the taxpayer's income, payments, <br />receipts, deductions, exemption, credits, assets, liability, net worth, tax <br />liability deficiencies, over assessments, or tax payments, whether taken <br />from the taxpayer's books and records or any other source; <br />c. Whether the taxpayer's return was, is being, or will be examined or <br />subject to other investigation or processing; or <br />d. Other data received by, recorded by, prepared by, or provided to the <br />City with respect to the determination or the existence, or possible <br />existence, or liability, or the amount thereof, of a person under the <br />[City's tax code] for a tax, penalty, interest, fine, forfeiture, or other <br />imposition, or offense. However, data, material, or documents that do <br />not disclose information related to a specific or identifiable taxpayer do <br />not constitute tax information under this section. Nothing in this chapter <br />requires any person possessing data, material, or documents made <br />confidential and privileged by this section to delete information from <br />such data, material or documents so as to permit its disclosure. <br />42 Draft B&O Administrative Provisions <br />Page 10 of 16 <br />