Ordinance 3305-12 - Laserfiche WebLink

/•*/% 1.1 ORDINANCE NO. 3305-12 An Ordinance Relating to Tax Administration, amending Ordinance No. 2809-04 (Chapter 3.19 EMC), as amended. WHEREAS, Chapter 35. 102 RCW requires business and occupation tax cities to coordinate with the Association of Washington Cities to develop a model ordinance for the administration of business and occupation tax in order to promote greater uniformity and foster a positive business climate; and WHEREAS, the City must amend its code to reflect the changes made to the Association of Washington Cities Model Ordinance with an effective date of January 1, 2013; NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 1, subsection 3.19.200, of Ordinance No. 2809-04, as amended by Section 6 of Ordinance No. 3041-07, which reads as follows: 3.19.200 Public disclosure—Confidentiality—Information sharing. The provisions of Chapter 2.92 of this code apply to records kept by the director, finance department and city clerk. The applications and the contents of the information contained therein constitute public records and are subject to public disclosure. 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. 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 director with respect to a taxpayer. Page 1 of 8