Ordinance 3710-19 - Laserfiche WebLink

B. To allocate or apportion in a manner that fairly reflects the gross proceeds earned from activities conducted within the respective cities,the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one Washington city; C. To apply the city's tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided,that the other city maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. 3.19.180 Mailing of notices. Any notice required by this chapter to be mailed to any taxpayer or licensee shall be sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by the records of the director. Failure of the taxpayer or licensee to receive any such mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this chapter. It is the responsibility of the taxpayer to inform the director in writing about a change in the taxpayer's address. 3.19.190 Tax declared additional. The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Everett except as herein otherwise expressly provided. 3.19.200 Public disclosure—Confidentiality—Information sharing. A. For purposes of this section, unless a different meaning is clearly established by context, the following definitions apply: 1. "Disclose" means to make known to any person, in any manner whatsoever, a return or tax information. 2. "Tax information" means: a. A taxpayer's identity; b. 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; c. Whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing; or d. Other data received by, recorded by, prepared by, or provided to the city with respect to the determination or the existence, or possible existence, of liability, or the amount thereof, of a person 2019 ORDINANCE: Tax Administration Page 14 of 22