HomeMy WebLinkAbout24-086 - Washington State Deparment of Revenue - Data Sharing AgreementDocuSign Envelope ID: 796D7B5C-4B85-41 D9-B55A-829859D7674F
24-086
Council Approval N/A
DOR Contract No. K1963
CITY OF TUKWILA DATA SHARING AGREEMENT
FOR TAX INFORMATION
Parties and Contact Information
State of Washington
Department of Revenue
Mailing PO Box 47456
Address Olympia, WA 98504-7456
Delivery
Address
Contract
Manager:
6400 Linderson Way SW
Tumwater, WA 98501-7456
India McKoy
Phone: (360) 534-1624
Email: dordatasharing@dor.wa.gov
City of Tukwila
6200 Southcenter Blvd
Tukwila, WA 98188
6200 Southcenter Blvd
Tukwila, WA 98188
Adam Schierenbeck
Phone: (206) 431-2179
Email: adam.schierenbeck@tukwilawa.gov
II. Purpose and Authority
The purpose of this Data Sharing Agreement ("Agreement") is to establish the terms under
which the Washington State Department of Revenue ("Department") and City of Tukwila
("City") may voluntarily share information of the types identified below for tax enforcement
pursuant to Revised Code of Washington RCW 82.32.330(3)(h).The City is requesting state
excise tax return data for all businesses that hold a City of Tukwila business license
endorsement to verify the accuracy of city tax returns filed by businesses. In addition, the City
may use this information to prepare budget estimates involving potential changes to the City's
taxable threshold. Nothing in this Agreement requires either party to share requested
information of any kind or for any purpose.
For purposes of this Agreement, information is limited to taxpayers located within City of
Tukwila's jurisdiction or those who conduct business within the City. The Department will, to
the best of its ability, use the mailing address, physical location, or reported retail sales activity
to identify the taxpayers.
III. Attachments
This Agreement includes the following attachments, which are to be considered part of this
Agreement for all purposes:
Exhibit A
Exhibit B
Exhibit C
Confidentiality and Non -Disclosure Agreement
Certification of Data Disposition
Data Elements
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IV. Definitions
A. "Agent" means a third -party authorized representative(s) of the City or the Department
that provides tax enforcement or tax regulation services to the City or the Department.
B. "Authorized User" means an individual or individuals with an authorized business need
to access Data under this Agreement.
C. "Cloud" refers to a non -partner data center(s) offering infrastructure, operating system
platform, or software services. A more complete definition of "cloud" can be found in
the National Institute of Standards (NIST) Special Publication 800-145.
D. "Complex Password" or "Complex Passphrase" refers to a secret phrase, string of
characters, numbers, or symbols used for authentication that is not easily guessable and
meets an established industry guideline for complexity and length, such as NIST Special
Publication 800-118.
E. "Confidential" refers to data classified as at least Category 3 Data under Washington
Technology Solutions' (WaTech's) Data Classification Standard.
F. "Confidential Tax Information" as the same meaning as "Return," "Tax Information,"
and "Taxpayer Identity" under RCW 82.32.330(1)(b),(c), & (e). Confidential Tax
Information is classified as at least Category 3 Data under WaTech's Data Classification
Standard.
G. "Contract Manager" means the individual identified on this Agreement who will provide
oversight of the activities conducted under this Agreement.
H. "Data" refers to individual pieces of information.
I. "Encryption" refers to enciphering data with a NIST -approved algorithm or
cryptographic module using a NIST -approved key length.
1. "Mobile Devices" refers to handheld devices such as tablets, e -readers, and smartphones
designed for portability and functionality that are powerful enough to complete the same
daily work tasks on a desktop or laptop.
K. "Portable Media" refers to removable storage media such as magnetic tapes, CDs or
DVDs, USB drives, and external hard drives that are designed to transfer stored electronic
data.
L. "Workstation" refers to a state -issued device such as a computer, or laptop connected to
the state network, which allows an individual to perform daily work tasks.
V. Data Classification, Authorized Use, Access and Disclosure
A. Data Classification: Data shared under this Agreement is considered confidential and
classified as at least Category 3 Data under WaTech's Data Classification Standard.
B. Permitted Uses: Confidential Tax Information and Confidential Information received
under this Agreement may be used for official purposes only.
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C. Permitted Access: Confidential Tax Information and Confidential Information may be
accessed only by each party's employees that have a bona fide need to access such
information in carrying out their official duties, and each party's agents that have a
bona fide need to access such information for tax enforcement and tax regulation
purposes.
D. Permitted Disclosure: Confidential Tax Information and Confidential Information
received under the Agreement must not be disclosed to non-parties unless the
disclosure is:
1) Ordered under any judicial or administrative proceeding;
2) Authorized by RCW 82.32.330; or
3) Otherwise expressly authorized by the Department in writing.
E. Public Records Requests: In the event that City reasonably believes that it must
disclose confidential or confidential tax information received under this Agreement
pursuant to a Public Records Request, City must give notice to the Department of its
intention to disclose. City shall provide the notice at least fourteen (14) business days
in advance of disclosure. The notice shall contain a copy of the Public Records
Request, and the notice shall reasonably identify the Confidential Tax Information, or
Confidential Information received under this Agreement that City believes it must
disclose.
VI. Information Types
A. "Confidential Tax Information": Any information identifiable to a specific taxpayer
protected by RCW 82.32.330(1)(b), (c), & (e), including, but not limited to, a taxpayer's
identity, income, assets, liabilities, tax payments, or actual or possible tax liabilities.
Confidential Tax Information protected by RCW 82.32.330 is classified as, at least,
Category 3 Data under WaTech's Data Classification Standard.
B. "Confidential Information": Any information, except Confidential Tax Information, that
may legally be shared between the parties and is personal or proprietary in nature, or is
exempt from public disclosure under RCW 42.56, or other state or federal law.
"Confidential Information" includes, but is not limited to, Personal Information as
defined in RCW 42.56.230 and RCW 42.56.590. Confidential Information is classified as,
at least, Category 3 Data under WaTech's Data Classification Standard.
For purposes of this Agreement, Confidential Tax Information and Confidential Information
is limited to taxpayers located within your jurisdiction or those who conduct business within
your jurisdiction. The Department will, to the best of its ability, use the mailing address,
physical location, or reported retail sales activity to identify the taxpayers.
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VII. Requesting, Receiving, and Accessing Information
The requesting party is responsible for ensuring that only persons authorized under this section
are able to request, receive, or access each type of information from the other party.
A. Confidential Tax Information: Only employees who have been authorized by the City
may request, receive, or access Confidential Tax Information. Authorized agents of the
receiving party may receive or access Confidential Tax Information for tax enforcement
or tax regulation purposes only. The City shall ensure agents comply with RCW
82.32.330. Authorized City employees and agents must sign the Confidentiality and Non -
Disclosure Agreement, attached at Exhibit A.
B. Confidential Information: Any employee or agent authorized by the receiving party may
request, receive or access Confidential Information.
C. Confidentiality and Non -Disclosure Agreement: The Department requires City
employees and agents with access to Confidential Tax Information to sign a
Confidentiality and Non -Disclosure Agreement, with the original kept on file by the City
and a copy provided to the Department. The Confidentiality and Non -Disclosure
Agreement is attached to this Agreement at Exhibit A.
D. Authorization: The City will provide the Department with a regularly updated list of
persons authorized to request, receive, or access Confidential Tax Information. The list
shall be updated at least annually and within 30 days of when changes occur. The
Department will not disclose Confidential Tax Information to any person or party
without a signed Confidentiality and Non -Disclosure Agreement on file with the
Department.
VIII. Information Format
Each party will make a good faith effort to accommodate format preferences of the other party
(e.g., hard copy, electronic data, CD, secure file transfer, etc.), but nothing in this Agreement
requires either party to provide information in any particular format.
IX. Confidentiality and Security
A. Confidentiality: The City and Department each agree for its employees and agents to
keep confidential and secure from unauthorized use, access, or disclosure, all
Confidential Data received under the Agreement.
B. Ensuring Security: City and the Department shall each establish and implement physical,
electronic, and managerial policies, procedures, and safeguards to ensure that all
Confidential Data exchanged under this Agreement is secure from unauthorized use,
access, or disclosure.
C. Proof of Security: The Department reserves the right to monitor, audit, or investigate
the City's security policies, procedures, and safeguards for Confidential Data. The City
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agrees to provide information or proof of its security policies, procedures, and
safeguards as reasonably requested by the Department.
X. Statutory Prohibition Against Disclosure
A. Criminal Sanctions. RCW 82.32.330(2) prohibits the disclosure of Confidential Tax
Information except as expressly authorized under RCW 82.32.330(3). It is a
misdemeanor for any person acquiring Confidential Tax Information under this
Agreement to disclose such information in violation of RCW 82.32.330. Additionally, if
the person is a state officer or employee, the person must forfeit such office or
employment and is incapable of holding any public office or employment in Washington
for a period of two (2) years thereafter. RCW 82.32.330(6).
XI. Breach of Confidentiality
In the event of any use, access, or disclosure of Confidential Data by the City, its employees, or
its agents in material violation of the terms of this Agreement:
A. City shall notify the Department in writing as soon as practicable, but no later than
three (3) working days, after determining that a suspected violation has occurred.
B. City shall cooperate with and provide information requested by the Department
concerning the circumstances of the breach.
C. City is responsible and liable for costs of notification and any other associated costs
and liability arising out of any breach of confidentiality in violation of this Agreement.
D. The Department may immediately terminate this Agreement and require the certified
return or destruction of all records containing Confidential Data received under the
Agreement.
XII. Data Breach Notification
If City employees or its agents detect a compromise or potential compromise in the data
security for Department Data such that the data may have been accessed or disclosed without
proper authorization, City shall give notice to the Department within one (1) business day of
discovering the compromise or potential compromise. City or its agents shall take corrective
action as soon as practicable to eliminate the cause of and mitigate the effects of the breach
and shall be responsible for ensuring that appropriate notice is made to those individuals
whose personal information may have been improperly accessed or disclosed. At a minimum,
notification to the Department will include:
A. The date and time of the event;
B. A description of the Department Data involved in the event; and
C. Corrective actions the City is taking to prevent further compromise of data.
XIII. Data Security
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Confidential Data provided by the Department shall be stored in a secure physical location and
on devices that meet security requirements with access limited to the least number of staff
needed to complete the purpose of this Agreement.
A. City agrees to store Data only on one or more of the following media and protect the
Data as described:
1. Workstation hard disk drives
a. Access to the Data stored on workstation hard disks will be restricted to
authorized users by requiring logon to the local workstation using a unique user
ID and complex password, passphrase, or other authentication mechanism which
provide equal or greater security, such as biometrics or smart cards.
b. If the workstation is not located in a secure physical location, the hard drive
must be encrypted.
c. Workstations must be maintained with current anti-malware or anti-virus
software.
d. Software and operating system security patches on workstations must be kept
current.
e. Manually lock workstations when left unattended and set workstations to lock
automatically after a period of inactivity. Maximum period of inactivity is 20
minutes.
2. Network servers
a. Access to Data stored on hard disks mounted on network servers and made
available through shared folders will be restricted to authorized users through
the use of access control lists which will grant access only after the authorized
user has authenticated to the network using a unique user ID and complex
password, passphrase, or other authentication mechanism which provide equal
or greater security, such as biometrics or smart cards.
b. Data on disks mounted to such servers must be located in a secure physical
location.
c. Servers must be maintained with current anti-malware or anti-virus software.
d. Software and operating system security patches on servers must be kept current.
3. Backup tapes or backup media
a. City may archive Department Data for disaster recovery (DR) or Data recovery
purposes.
b. Backup devices, tapes, or media must be kept in a secure physical location.
c. Backup tapes and media must be encrypted if transported offsite.
d. When being transported outside of a secure physical location, tapes or media
must be under the physical control of staff with authorization to access the Data
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or transported by a secure courier contracted by the City for transportation
purposes.
4. Cloud Storage
a. City will meet Cloud and Data requirements in Washington's Standard for
Securing Information Technology Assets, Office of Chief Information Officer
(OCIO) Standard 141.10, WaTech's Information Security Risk Assessment
Standard, WaTech's Encryption Standard, WaTech's Firewall Standard, WaTech's
Asset Management Policy, WaTech's Media Sanitization and Disposal Standard,
WaTech's Data Backup and Recovery Standard
b. City will, at a minimum, meet the following requirements:
I. Encrypt the Data at rest and in transit.
II. Control access to the cloud environment with a unique user ID and
complex password, passphrase, or stronger authentication method such
as a physical token or biometrics.
III. Cloud provider Data center(s) and systems must be Service Organization
Control (SOC) 2 Type II certified, and/or a Federal Risk Management
Program (FedRAMP) certified solution.
5. All Data provided by the Department shall be stored on a secure environment by
City staff. City will implement these policies to ensure this security:
a. Staff will not store or place any Department material on any mobile devices or
portable media (USB devices, CD/DVD, etc.), unless there is written consent by
the Department.
b. Staff will not email information provided by the Department to anyone outside
of City staff.
c. Staff shall only access Department information on a City owned or leased
computer.
B. Data stored on mobile devices or portable media is only allowed with written consent
by the Department.
1. Department Data stored on mobile devices or portable media shall be given the
following protections:
a. Encrypt the Data.
b. Control access to mobile devices with a unique user ID and complex password,
passphrase, or stronger authentication method such as a physical token or
biometrics.
c. Control access to encrypted portable media with a unique complex password,
passphrase, or stronger authentication method such as a physical token or
biometrics.
d. Manually lock devices whenever they are left unattended or set devices to lock
automatically after a period of inactivity, if this feature is available. Maximum
period of inactivity is 20 minutes.
e. Physically protect the mobile device(s) and/or portable media by:
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i. Keeping them in locked storage when not in use;
ii. Using check-in/check-out procedures when they are shared; and
iii. Taking periodic inventories.
2. When being transported outside of a secure physical location, mobile devices and
portable media with Confidential Department Data must be under the physical
control of City staff with authorization to access the Data.
3. Optical disks kept in secure physical locations do not require encryption.
C. Protection of Data in Transit.
City agrees that any retransmission of Department Data over a network, other than
the City internal business network, will be encrypted.
XIV. Data Security Audits
City shall obtain audits covering Data security. Data security audits must demonstrate
compliance with Data security standards adopted by WaTech and OCIO, and as set forth in this
Agreement. At a minimum, audit(s) must determine whether Data security policies,
procedures, and controls are in place to ensure compliance with all Data security requirements
set forth herein, and as required by state and federal law.
City will also allow for the Department to conduct contract compliance audits, at the
Department's discretion, to verify that City is properly and fully complying with all other terms
and conditions of this Agreement.
XIV. Data Segregation
Department Data must be segregated or otherwise distinguishable from non -Department Data.
This is to ensure that if the Data is breached through unauthorized access, it can be reported to
the Department and when the Data is no longer needed by the City, all Department Data can be
identified for return or destruction.
XV. Ownership and Retention of Records
Records furnished to City in any medium remain the property of the Department. Except as
otherwise expressly provided in this Agreement, City may retain possession of all such records
in accordance with RCW 40.14, Preservation and Destruction of Public Records.
XVI. Return or Destruction of Confidential Tax Information and/or Confidential Information
A. Return or Destruction for Violation: The Department may, at any time, require the
return or destruction of all Confidential Tax Information and/or Confidential Information
provided to the City during the term of this Agreement if Confidential Tax Information
and/or Confidential Information in the possession of the City has been disclosed,
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accessed, or used, or is at substantial risk of disclosure, access, or use, in violation of the
terms of this Agreement.
B. Request for Return or Destruction. Any request for return or destruction of Confidential
Tax Information and Confidential Information must be in writing and provide a
reasonable time for compliance. The Department may request certification in writing
that all copies of Confidential Tax Information and Confidential Information have been
returned or destroyed.
C. Acceptable Destruction Methods. The destruction of any information under this
Agreement must follow the Agreement's Data destruction procedures.
XVII. Disposition of Data
A. Upon termination of the Agreement, the City shall dispose of the data received using
the data destruction procedures in this Agreement.
B. Upon the destruction of Department data, the City shall complete a Certification of Data
Disposition, attached to this Agreement as Exhibit B, and submit it to the Department
Contract Manager within fifteen (15) days of the date of disposal.
XVIII. Data Destruction Procedures
The following are acceptable destruction methods for various types of media. At least one
method defined under the various types of media must be used to destroy Department Data
for that media type.
A. Optical discs
1) Incinerate the disc(s); or
2) Shred the discs
B. Magnetic tape(s)
1) Degauss;
2) Incinerate; or
3) Crosscut shredding
C. Server, workstation, or laptop hard drives or similar media
1) For mechanical hard drives, use a "wipe" utility which will overwrite the data at least
three (3) times using either random or single character data;
2) For solid state hard drives, use a "secure erase" utility that resets all cells to zero;
3) Degauss sufficiently to ensure that the data cannot be reconstructed; or
4) Physically destroy disk(s)
D. Portable media
1) For mechanical hard drives, use a "wipe" utility which will overwrite the data at least
three (3) times using either random or single character data;
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2) For solid state hard drives and devices, use a "secure erase" utility that resets all
cells to zero;
3) Degauss sufficiently to ensure that the Data cannot be reconstructed;
4) Physically destroy disk(s) or devices; or
5) For SmartPhones and similar small portable devices use one of the following:
a. If the devices are encrypted and secured with a complex password, the data is
considered destroyed. Before disposal or reissue of the device, make sure the
data is encrypted and then reset the device to original or new condition; or
b. If a Mobile Device Management (MDM) solution for the device exists, enable the
remote wipe command to destroy the Data.
E. Cloud Storage
Use the cloud provider's procedures to permanently delete the files and folders.
XIX. Not a Service Agreement
Neither party is obligated to provide services or is entitled to compensation under this
Agreement.
XX. Term and Termination
This Agreement is effective on the date of the last signature of the parties and will remain in
effect for five (5) years. The parties may enter into five (5) year extensions thereafter. Either
party may terminate this Agreement at any time for any reason on fifteen (15) days written
notice to the other party.
XXI. Dispute Resolution
The parties may resolve any dispute according to the specific dispute resolution provisions of
this Agreement or by any other informal means. The parties agree to participate in good faith
mediation to resolve any disputes relating to this Agreement that are not otherwise resolved
prior to any action in court.
At any time, either party may initiate formal mediation by providing written request to the
other party setting forth a brief description of the dispute and a proposed mediator. If the
parties cannot agree upon a mediator within ten (10) working days after receipt of the written
request for mediation, the parties shall use a mediation service that selects the mediator for
the parties. Each party shall be responsible for one-half of the mediation fees, if any, and its
own costs and attorneys' fees. Nothing in this Agreement shall be construed to limit the parties'
choice of a mutually acceptable alternative resolution method, such as a dispute hearing or
dispute resolution board.
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XXII. Miscellaneous Terms
A. Governing Law and Venue. This Agreement shall be governed by the laws of the state of
Washington. Any action arising out of this Agreement must be commenced in Thurston
County, Washington.
B. Interpretation. This Agreement shall be interpreted to the extent possible in a manner
consistent with all applicable laws and not strictly for or against either party.
C. Severability. If any term of this Agreement shall be finally adjudicated by a court of
competent jurisdiction to be unenforceable, the remainder of this Agreement will
remain in full force and effect.
D. Survival. Terms of this Agreement, which by their nature would continue beyond
termination, will survive termination of this Agreement for any reason, including
without limitation, terms in Sections IX.A. and IX.B. (Confidentiality and Security).
E. No Waiver. The failure of either party to enforce any term in any one or more instance
will not be construed as a waiver of a future right to insist upon strict performance of
the term.
F. No Third -Party Beneficiaries. This Agreement is for the benefit of the parties and may
not be enforced by any non-party.
G. Amendments. No amendment to this Agreement is enforceable unless made in writing
signed by personnel authorized to bind the party against whom enforcement is sought.
H. Notice. Any notice required by this Agreement is effective only if provided in writing to
the Contract Manager designated in Section I. Notice by email is acceptable.
I. Merger and Integration. This Agreement contains all the terms and conditions agreed
upon by the parties. No other understandings, oral or otherwise, regarding the subject
matter of this Agreement shall be deemed to exist or to bind any of the parties.
1. Legislative Changes. The parties intend this Agreement to remain effective in the event
of legislative change to authority cited above. The provisions of this Agreement shall be
deemed to change in a manner that is consistent with any changes to cited authority,
provided that the change is consistent with the manifest intent of this Agreement and
does not conflict with any express provisions. Any such change to this Agreement shall
be effective on the effective date of the change in authority.
K. Agent Contract Terms and Conditions. City is responsible for ensuring that all terms,
conditions, and certifications in this Agreement are included in any contract with a third -
party agent, in which the agent has a bona fide need to access Confidential Tax
Information, and/or Confidential Information for official tax enforcement or tax
regulation purposes. The City shall be responsible for the acts and omissions of any of
their agents.
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DOR Contract No. K1963
Signed in counterparts, effective as of the date of the final signature of the parties below:
State of Washington City of Tukwila
Department of Revenue
—DocuSigned by:
its6t
BF0D31E47269448
6/26/2024 1 7:45:35 AM PDT
(Signature)
r—DocuSigned by:
or
8EE24380545644C...
S kait,obt
6/26/2024 1 10:20:03 AM PDT
(Date) (Signature) (Date)
John Ryser mayor Thomas McLeod
(Print Name) (Print Name)
Senior Assistant Di rector - Admin services
Mayor
(Title) (Title)
APPROVED AS TO FORM BY
CITY ATTORNEY 06/04/24
APPROVAL ON FILE.
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Department of
Revenue
Washington in to State
DOR Contract No. K1963
EXHIBIT A
Confidentiality and Non -Disclosure Agreement
Individuals with access to Washington State Department of Revenue's Confidential Information must complete and sign
this form.
Identification: Name: Title:
Employer: Phone:
Address: Email:
City, State, Zip:
Scope: Confidential Information under this Agreement includes:
• Licensing information (RCW 19.02.115)
• Personal information (RCW 42.56.590)
• Property tax information (RCW 84.08.210, RCW 84.40.020, RCW 84.40.340)
• Return and tax information (RCW 82.32.330)
• Federal tax information (26 USC § 6103)
• Unclaimed Property (RCW 63.30.820)
• Other information exempt by law
Acknowledgement of Confidentiality: 1 have read and understand the following obligations and responsibilities:
drndoaet
I may use and access Confidential Information for official purposes only as needed to conduct business,
and if applicable, as authorized by the data sharing agreement with my employer.
I may not use, publish, transfer, sell or otherwise disclose any Confidential Information acquired for any
unauthorized purpose.
I must protect the Confidential Information and maintain required security safeguards.
I must maintain confidentiality after I no longer have access to the Confidential Information.
I understand an individual who discloses confidential tax or licensing information to an unauthorized person is
guilty of a misdemeanor. A state employee is subject to the loss of their position and the inability to hold public
employment in Washington state for two years (RCW 82.32.330(6) and 19.02.115(6)). An individual who
discloses property tax information in violation of RCW 84.08.210 is guilty of a gross misdemeanor (RCW
84.08.210(4)). Additional penalties may apply under state or federal laws.
I certify under penalty of perjury under the laws of the State of Washington that the foregoing is true and correct.
Signature: Date Signed:
Authorization (to be completed by employer):
I authorize the individual above to have access to Confidential Information to meet the following business requirements:
Name: Title:
Signature: Date:
Authority: ❑ Supervisor ❑ Contract Manager ❑ Agency Security Administrator ❑ Other:
This form is available in a tillable pdf online at https://insiderevenue,dor,wa.,,ovisystcm/files/2023-03/ I0°200032 new 0.pdf
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What types of tax received from the Department are confidential?
This table provides examples of when information your jurisdiction receives from the Department may or
may not be shared with others.
#
Scenario
Confidential Information
Yes or No/
Access
1.
The Mayor asks if
ABC Painting is
reporting sales tax to
your city.
Yes, detailed information
about a business's tax
reporting is confidential.
Even though the mayor
didn't ask for actual dollar
amounts, disclosing whether
the business has reported or
not is considered a
disclosure.
If the Mayor has a business
need and submitted a signed
Confidentiality Affidavit to
the Department, the
information may be shared.
2.
A councilmember asks
how much tax Jim's
Plumbing has reported
to your jurisdiction.
Yes, detailed information
regarding a business's tax
reporting is confidential.
If the councilmember has a
business need and submitted a
signed Confidentiality
Affidavit to the Department,
the information may be
shared.
3.
An employee of the
fire department wants
to know if Joe's
Automotive indicated
on their business license
that they would be
storing flammable
or toxic materials.
Yes, the information
contained on the business
application, including the
city addendum, is
confidential.
If the employee of the fire
department has a business
need and submitted a signed
Confidentiality Affidavit to
the Department, the
information may be shared.
4.
The county's monthly
local tax distribution
amount is higher than
normal due to reporting
of one
taxpayer. At a council
meeting, the difference
is discussed but no
taxpayer name is
disclosed.
No, talking about the
distribution amounts as a
whole and even stating
that it is due to one
taxpayer's reporting is
allowed as long as the
taxpayer's name and the
amount the taxpayer
reported is not disclosed.
The taxpayer's business
activity (i.e., hotel) cannot
be disclosed if there are
less than three businesses
with that activity in the
jurisdiction.
General public, City staff,
media
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 14
Scenario
ConfidentialInformation
Yes or No?
Access
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 14
onouSignEnvelope ID: r90ore5C-4a85-41o8-B55A-8u9859or0r4F
DOR Contract No. K1963
5.
The Treasurer asks
whether a business is
registered and ifso
what is their address?
No, any information
contained in the on-Iine
Business Registration
Lookup is considered
public information.
General public, City staff,
media
(h1qp://docvva.Aov/coo1cnt/d
oingbusiness/registermybusi
ness/brd/)
Information contained in the
Department's on-line
Business License Lookup is
also considered public
information.
(htt • ://h1szdo. u,.uv/Liccn
seSearch)
6.
Another jurisdiction
Yes, the information we send
The Department provides each
contacts you to see if
one jurisdiction may not be
jurisdiction the information they
ABC Painting has
reported sales tax to
your jurisdiction.
shared with another.
are entitled to receive based on
how the taxpayer has reported
notheir Combined Excise Taz
Return.
The jurisdiction requesting
the informaion should
contact the Department to
investigate the taxpayer's
local tax coding.
7.
A reporter contacts you
to confirm the amount
of tax reported by a
taxpayer to your
jurisdiction. Tbc
reporter got the figure
from the business.
Yes.
Even though the reporter got the
amount from the taxpayer, any
confirmation by a local
jurisdiction is considered a
release of confidential
information.
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 15
DocuSign Envelope ID: 796D7B5C-4685-41D9-B55A-829859D7674F
DOR Contract No. K1963
NOTE: A local jurisdiction may release taxpayer information if you provide the Department a
Confidential Tax Information Authorization form
(hrtps://insiderevenue.dor.wa.gov/systern/files/2023 -11/42-2446 CTIA -new -final .pdf) signed
by the taxpayer.
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 16
Scenario
Confidential Information
Yes or No?
Access
8.
A Finance Director
prepares a report for a
council meeting
showing the sales tax
distributions by NAICS
code.
Depends on the number of
taxpayers:
Yes.
As a policy, DOR does not
disclose information when
there are less than three
taxpayers in a NAICS
code. If there are less than
three, the public or the
taxpayers involved may be
able to determine the income
reported by the taxpayers.
No.
If there are three or more
taxpayers, there is no risk of
disclosure.
If less than three - only the
jurisdiction's employees or
authorized individuals (mayor,
councilperson, etc.) with a
business need and a signed
Confidentiality Affidavit on
file may view the information.
Three or more — general
public, city/county staff,
media.
NOTE: A local jurisdiction may release taxpayer information if you provide the Department a
Confidential Tax Information Authorization form
(hrtps://insiderevenue.dor.wa.gov/systern/files/2023 -11/42-2446 CTIA -new -final .pdf) signed
by the taxpayer.
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 16
DocuSign Envelope ID: 796D7B5C-4B85-41 D9-B55A-829859D7674F
Date of Disposition
EXHIBIT B
Certification of Data Disposition
DOR Contract No. K1963
All copies of any data sets related to DSA No. K1963 have been wiped from data storage
systems.
All materials and non -wiped computer media containing any data sets related to DSA No.
K1963 have been destroyed.
All copies of any data sets related to DSA No. K1963 that have not been disposed of in a
manner described above, have been returned to the Department Contract Manager listed in this
Contract.
The data recipient hereby certifies, by signature below, that the data disposition requirements as
provided in DSA No. K1963 have been fulfilled as indicated above.
(City Contract Manager Printed Name) (City Contract Manager Signature)
(Date)
Return original to the Department Contract Manager indicated on page one of this contract.
Retain a copy for your records.
CITY OF TUKWILA DATA SHARING AGREEMENT Page 17
DocuSign Envelope ID: 796D7B5C-4B85-41 D9-B55A-829859D7674F
EXHIBIT C
Data Elements Provided to the City
Data Fields:
1. Account ID
2. Account Name
3. Account Commence Date
4. Account Cease Date
5. Address Type
6. List Format Address
7. Calendar Year
8. Line Code
9. Gross
10. Deductions
11. Taxable
Frequency: Ad Hoc (as requested)
DOR Contract No. K1963
Method of Delivery: Secure Web Message with Excel attachments
Business Contact:
Janet McCaffrey
Taxpayer Account Administration
janetm@dor.wa.gov
CITY OF TUKWILA DATA SHARING AGREEMENT
Page 18