Ordinance 3041-07 - Laserfiche WebLink

B. Tax returns and information may be "public records" as that term is defined in RCW 42.17.020. The Director shall not disclose tax information if disclosure would violate RCW Chapter 42.17 or any other law prohibiting disclosure. C. Tax information may be disclosed to the following: 1. The Mayor, members of the City Council, City Attorney, City Clerk, or their authorized designees, for official purposes; 2. Any agency or officer of the United States of America, the State of Washington, or a tax department of any state, county, city or town, provided that the agency or officer grants substantially similar privileges to the City, and further provided that the agency or officer shall not further disclose the tax information except as authorized in this section. 3. The taxpayer to whom it pertains or to such person or persons as the taxpayer may designate in writing as the taxpayer's designee; except that tax information not received from the taxpayer shall not be so disclosed if the Director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential informant, or that such disclosure is contrary to any agreement entered into by the Director that provides for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information unless such information is required to be disclosed to the taxpayer by the order of any court. D. Nothing in this section shall prevent the use of tax information by the Director or any other agency in any civil or criminal action involving any license, tax, interest, or penalty. E. A person disclosing tax information to a person not entitled to receive that information under this section is guilty of a misdemeanor, and if the person violating this privacy requirement is an officer or employee of the City, such person may be required to forfeit their office or employment. Section 7. Referendum Provisions. To the extent RCW 35.21.706 is applicable, the citizens of the city of Everett are put on notice that this chapter is subject to Article XI of the Charter of the City of Everett. Article XI entitles direct legislation and provides procedures which must be followed for exercising the power of initiative or referendum, and the Charter Article XI shall be the special initiative procedure adopted in this chapter pursuant to RCW35.21.706. Section 8. Savings Clause. The enactment of this ordinance shall not affect any case, proceeding, appeal or other matter currently before an Court or in any way modify any obligation, right or liability, civil or criminal, which may be in existence on the effective date of this ordinance or as may exist by virtue of any of the ordinances herein amended or repealed. 9