Ordinance 3710-19 - Laserfiche WebLink

3. The person in possession of the data, materials, or documents to be disclosed by the department has twenty days from the receipt of the written request required under subsection (D)(2) of this section to petition the superior court of the county in which the petitioner resides for injunctive relief.The court must limit or deny the request of the director if the court determines that: a. The data, materials, or documents sought for disclosure are cumulative or duplicative, or are obtainable from some other source that is more convenient, less burdensome, or less expensive; b. 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 petitioner's resources, and the importance of the issues at stake; or c. The data, materials, or documents sought for disclosure contain trade secret information that, if disclosed, could harm the petitioner. 4. The director must 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. 5. Requesting information under subsection (D)(2) of this section that may indicate that a taxpayer is under investigation does not constitute a disclosure of tax return or tax information under this section. E. Service of a subpoena issued by the court or under Section 3.19.140 does not constitute a disclosure of return or tax information under this section. Notwithstanding anything else to the contrary in this section, a person served with a subpoena issued by the court or under Section 3.19.140 may disclose the existence or content of the subpoena to that person's legal counsel. F. Any person acquiring knowledge of any return or tax information in the course of his or her employment with the city and any person acquiring knowledge of any return or tax information as provided under subsection (C)(4), (5), (6), (7), (8), (9),or (11) of this section, who discloses any such return or tax information to another person not entitled to knowledge of such return or tax information 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 city, such person must forfeit such office or employment and is incapable of holding any public office or employment in this city for a period of two years thereafter. 3.19.210 Tax constitutes debt. Any license fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city of Everett and may be collected in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. 3.19.220 Use of credit agencies or collection agencies to collect taxes outside the city. The director may retain the services of credit agencies or collection agencies for the purpose of collecting the taxes imposed under this chapter, from sources outside the city of Everett, including LI 2019 ORDINANCE: Tax Administration Page 18 of 22