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STATE OF WASHINGTON
DEPARTMENT OF REVENUE
September 1, 2015
Mr. Mark Calhoun
City of Spokane Valley
11707 East Sprague Avenue
Suite 106
Spokane Valley, WA 99206
Re: Data Sharing Agreement
Dear Mr. Calhoun, •
Enclosed is the fully executed data sharing agreement between the City of Spokane Valley and
Department of Revenue (Department). With this agreement in place, the Department and your
organization are authorized to share confidential information for tax and licensing enforcement
and other official purposes pursuant to RCW 82.32.330 and RCW 19.02.115.
The confidential information is specifically for tax and licensing related purposes such as
registration, administration or compliance with tax and licensing laws and other official
purposes. The information must be strictly protected as outlined in the agreement to ensure that
unauthorized persons cannot gain access.
Each authorized person must complete the Tax and Licensing Confidentiality Affidavit form. The
form must be on file with the Department before any confidential information can be shared. If
you have any questions about disclosure of the records you receive from the Department of
Revenue, please contact me via email at SandraY@dor.wa.gov or call (360) 705-6620.
We look forward to a beneficial sharing of tax and licensing information.
Sincerely,
' 6A944%.(t\WPA
Sandra Yuen
Enclosure
Taxpayer Services
PO Box 47478 • Olympia,Washington 98504-7478 •Phone(360)705-6717•Fax(360)705-6655
www.dor.wa.gov
DOR Contract No. K1323
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT
FOR TAX/LICENSING INFORMATION
I. Parties and Contact Information
State of Washington City of Spokane Valley, WA
Department of Revenue
Mailing PO Box 47478 11707 E. Sprague Ave, Suite 106
Address Olympia, WA 98504-7478 Spokane Valley, WA 99206
Delivery 6500 Linderson Way SW, Ste 102 11707 E. Sprague Ave, Suite 106
Address Tumwater, WA 98501 Spokane Valley, WA 99206
Contract Sandra Yuen Mark Calhoun
Manager: Phone:(360) 705-6620
Phone: (509) 720-5100
FAX: (360) 705-6655
E-mail: SandraY@dor.wa.gov Fax: (509) 688-0194
E-Mail:
mcalhoun@spokanevalley.org
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 Spokane
Valley ("City") may voluntarily share information of the types identified below for tax
enforcement and other official purposes pursuant to Revised Code of Washington (RCW)
19.02.115(3)(j) and RCW 82.32.330(3)(h), as applicable. 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 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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 1
DOR Contract No. K1323
III. Attachments
This Agreement includes the following attachments, which are to be considered part of this
Agreement for all purposes:
Exhibit A Tax and License Confidentiality Affidavit
Exhibit B Certification of Data Disposition
IV. Definitions
A. "Confidential Licensing Information" has the same meaning as "Licensing Information"
under RCW 19.02.115(1)(b). Confidential Licensing Information is classified as at least
Category 3 data under Washington's Standard for Securing Information Technology
Assets, Office of the Chief Information Officer (OCIO) Standard No. 141.10.
B. "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 Washington's Standard for
Securing Information Technology Assets, OCIO Standard No. 141.10.
C. "Confidential" refers to data classified as at least Category 3 data under Washington's
Standard for Securing Information Technology Assets, OCIO Standard No. 141.10.
D. "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.
E. "Portable Devices" refers to small portable computing devices. Examples of portable
devices include, but are not limited to handhelds/PDAs, Ultramobile PCs, flash memory
devices (e.g., USB flash drives, personal media players), portable hard disks, and
laptop/notebook computers.
F. "Portable Media" refers to small portable digital storage media. Examples of portable
media include, but are not limited to optical media (e.g., CDs, DVDs, Blu-Rays), magnetic
media (e.g., floppy disks, tape, Zip or Jaz disks), or flash media (e.g., CompactFlash, SD,
MMC).
G. "Data" refers to individual pieces of information.
H. "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.
I. "Encryption" refers to enciphering data with a NIST-approved algorithm or
cryptographic module using a NIST-approved key length.
J. "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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 2
DOR Contract No. K1323
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 Washington's Standard for Securing
Information Technology Assets, OCIO Standard No. 141.10.
B. Permitted Uses: Confidential Licensing Information, Confidential Tax Information and
Confidential Information received under this Agreement may be used for official
purposes only.
C. Permitted Access: Confidential Licensing Information, Confidential Tax Information
and Confidential Information may only be accessed 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 Licensing Information, 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 this Agreement; or
3) Otherwise expressly authorized by the Department in writing.
E. Public Records Requests: In the event that the City reasonably believes that it must
disclose information pursuant to a Public Records Request, and the City is prohibited
from disclosing such information under the terms of this Agreement, the City must
give notice to the Department of its intention to disclose. The notice shall be provided
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
information that the City believes is prohibited from disclosure under this Agreement.
VI. Information Types
A. "Confidential Licensing Information": Any information identifiable to a specific licensee
protected by RCW 19.02.115, including, but not limited to, information created or
obtained by the Department in its administration of chapters 19.80 RCW and 59.30
RCW, and business license applications, renewal applications, and business licenses.
Confidential Licensing Information protected by RCW 19.02.115 is classified as, at least,
Category 3 data under Washington's OCIO Standard No. 141.10.
B. "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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 3
DOR Contract No. K1323
Confidential Tax Information protected by RCW 82.32.330 is classified as, at least,
Category 3 data under Washington's OCIO Standards No. 141.10.
C. "Confidential Information": Any information, except Confidential Licensing Information
and 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 chapter
42.56 RCW, 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(5).
Confidential Information is classified as, at least, Category 3 data under Washington's
OCIO Standards No. 141.10.
For purposes of this Agreement, Confidential Licensing Information, 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.
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 Licensing Information: Only employees who have been authorized by the
receiving party may request, receive, or access Confidential Licensing Information.
Authorized agents of the receiving party may receive or access Confidential Licensing
Information for tax enforcement and tax regulation purposes only. The City shall ensure
agents comply with RCW 19.02.115. Authorized City employees and agents must sign
the Tax and License Confidentiality Affidavit, attached at Exhibit A.
B. Confidential Tax Information: Only employees who have been authorized by the
receiving party 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 Tax and License
Confidentiality Affidavit, attached at Exhibit A.
C. Confidential Information: Any employee or agent authorized by the receiving party may
request, receive or access Confidential Information.
D. Confidentiality Affidavit:The Department requires City employees and agents with
access to Confidential Licensing Information and/or Confidential Tax Information to sign
a copy of the Tax and License Confidentiality Affidavit, attached at Exhibit A.
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DOR Contract No. K1323
E. Authorization: The City will provide the Department with a regularly updated list of
persons authorized to request, receive, or access Confidential Licensing Information and
Confidential Tax Information. The Department will not disclose Confidential Licensing
Information or Confidential Tax Information to any person or party without a signed Tax
and License Confidentiality Affidavit 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:The 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
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 19.02.115(2) prohibits the disclosure of Confidential Licensing
Information, except as expressly authorized under RCW 19.02.115(3). 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
Licensing Information or Confidential Tax Information under this Agreement to disclose
such information in violation of the disclosure limitations stated in RCW 19.02.115 and
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 19.02.115(6);
RCW 82.32.330(6).
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 5
DOR Contract No. K1323
B. The City will require employees and agents with access to Confidential Licensing
Information and/or Confidential Tax Information to sign a copy of the Tax and Licensing
Confidentiality Affidavit, attached at Exhibit A.
Xl. 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. The City shall notify the Department in writing as soon as practicable, but no later than
three (3) working days, after determining that a violation has occurred.
B. 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, the City shall give notice to the Department within one (1) business day of
discovering the compromise or potential compromise. The City or its agents shall take
corrective action as soon as practicable to eliminate the cause of the breach and shall be
responsible for ensuring that appropriate notice is made to those individuals whose personal
information mayhave been improperlyaccessed 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
Confidential data provided by the Department shall be stored in a secure physical location and
on City owned devices with access limited to the least number of staff needed to complete the
purpose of this Agreement.
A. The 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 local 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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 6
DOR Contract No. K1323
•
b) If the workstation is not located in 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.
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) Optical discs (e.g., CDs, DVDs, Blu-Rays)
a) Data on optical discs will be used in local workstation or server optical disc drives
and will not be transported out of a secure physical location.
b) When not in use for the Agreement purpose, such discs must be locked in a
drawer, cabinet or other container to which only authorized users have the key,
combination or mechanism required to access the contents of the container.
c) Workstations or servers which access Department data on optical discs must be
located in a secure physical location.
4) Backup tapes or backup media
a) The 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
or transported by a secure courier contracted by the City for transportation
purposes.
B. Data storage on portable devices or media.
1) Department data stored on portable devices shall be given the following
protections:
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 7
DOR Contract No. K1323
a) Encrypt the data.
b) Control access to portable 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 portable device(s) and/or media by:
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, portable devices and
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. Cloud Storage
1) Encrypt the data at rest and in transit.
2) 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.
3) Cloud provider data center(s) and systems must be Service Organization Control
(SOC) 2 Type II certified.
D. Protection of Data in Transit
The City agrees that any retransmission of Department data over a network, other than
the City's internal business network, will be encrypted.
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
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 8
DOR Contract No. K1323
Records furnished to the City in any medium remain the property of the Department. Except as
otherwise expressly provided in this Agreement,the City may retain possession of all such
records in accordance Chapter 40.14 RCW, Preservation and Destruction of Public Records.
XVI. Return or Destruction of Confidential Licensing Information, 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 Licensing Information, Confidential Tax
Information and/or Confidential Information provided to the City during the term of this
Agreement if Confidential Licensing Information, Confidential Tax Information and/or
Confidential Information in the possession of the City has been disclosed, 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
Licensing information, 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 the Confidential Licensing information,
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;
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 9
DOR Contract No. K1323
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;
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. Mediation and Arbitration
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
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 10
DOR Contract No. K1323
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,
dispute resolution board, or arbitration.
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 Ensuring
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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 11
DOR Contract No. K1323
J. 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.The 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
Licensing Information, 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.
Signed in counterparts, effective as of the date of the final signature of the parties below:
State of Washington Mike Jackson
Department of Revenue City Manager
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CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 12
DOR Contract No. K1323
EXHIBIT A
Department of
Revenue (lea,
Washington State
Tax and License Confidentiality Affidavit
This form must be completed and signed by every individual(including mayor,councilmember,treasurer,city
manager,etc.)with access to confidential tax or licensing information.
An individual who discloses confidential information to an unauthorized person is guilty of a misdemeanor.
See RCW 82.32.330(6)and 19.02.115(5).
Acknowledgement of Confidentiality
I employed by
(Print name)
swear or affirm that I have read and understand the requirements regarding the protection of tax and/or
licensing information provided by the Department as stated in RCW 82.32.330 and 19.02.115. I further
understand that this information is privileged and confidential,and therefore shall not be disclosed to any
person not entitled to knowledge of such information.I understand that my use or disclosure of confidential tax
and/or licensing information may be further restricted by an information-sharing agreement.
(Date) (Signature)
SUBSCRIBED AND SWORN TO before me this day of
(Signature of Notary Public)
Notary in and for the state of
Residing at
My commission expires
Authorization-Authorization is given by someone other than the person being given access to information.
I of
(Print name and title) (Print jurisdiction)
authorize who has a business need to access the following
(Print name and title)
from the Washington State Department of Revenue(check all that apply):
Licensing Information Tax Information
(Signature)
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CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 13
DOR Contract No. K1323
Tax and licensing information reported to the Department of Revenue(Department) is confidential and only
authorized individuals with a business need may view these records. In addition,the information may only
be shared with individuals in your jurisdiction who have a signed Confidentiality Affidavit on file with the
Department.
Licensing Information RCW 19.02.115
http://apps.leg.wa.gov/RCW/default.aspx?cite=19.02.115
Licensing information that is collected and maintained through the Business Licensing Service(BLS) is
confidential and may not be disclosed by any person unless and to the extent expressly authorized by
statute, local law, or administrative rule.
Licensing information is defined under RCW 19.02.115(1)(b)and includes,without limitation, all
information included in any initial and renewal business license applications and business licenses under the
BLS program.
Tax Information RCW 82.32.330
http://apps.leg.wa.gov/RCW/default.aspx?cite=82.32.330
Tax information is information reported to the Department by a taxpayer, any Department actions with a
taxpayer, or other data received by, recorded by, prepared by, furnished to, or collected by the Department
with respect to any actions with the taxpayer. Tax information includes the taxpayer's identity, nature,
source, or amount of the taxpayer's income, payments,credits, or tax payments. The following taxes are
covered by this statute including but not limited to:
• Business&Occupation Tax
• Sales/Use Tax
• Lodging taxes
• Public Utility Tax
• Brokered Natural Gas(BNG)
• E-911 taxes
• Real Estate Excise Tax(REET)
• Leasehold Excise Tax
Data Security
Keep all data secure regardless of medium.
sf Print only information you need
✓ Do not leave documents on printers
✓ Copy or download electronic data only as needed and save where only authorized persons can access
✓ Communication of confidential information via email, including attachments, is prohibited
Determining Whether Information is Confidential
Pages 3 and 5 of this form include examples demonstrating what is confidential,when information may be
disclosed, and to whom it may be disclosed.
Disclosure Penalty
Any person acquiring knowledge of any licensing or tax information as provided under RCW 19.02.115 or
82.32.330 who discloses any such licensing or tax information to another person not entitled to knowledge
of such information under the provisions of these statutes is guilty of a misdemeanor.
Forms Submission& Questions
Send your completed form to Patti Wilson, Local Government Liaison at PattiW@dor.wa.gov. If you have
questions contact by email or by calling(360) 534-1543.
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DOR Contract No. K1323
What types of tax or licensing information 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 Access
Yes or No?
1. The Mayor asks if Yes, detailed information If the Mayor has a business
ABC Painting is about a business's tax need and submitted a signed
reporting sales tax to reporting is confidential. Confidentiality Affidavit to
your city. Even though the mayor the Department,the
didn't ask for actual dollar information may be shared.
amounts,disclosing whether
the business has reported or
not is considered a
disclosure.
2. A councilmember asks Yes, detailed information If the councilmember has a
how much tax Jim's regarding a business's tax business need and submitted a
Plumbing has reported reporting is confidential. signed Confidentiality
to your jurisdiction. Affidavit to the Department,
the information may be
shared.
3. An employee of the Yes,the information If the employee of the fire
fire department wants contained on the business department has a business
to know if Joe's application, including the need and submitted a signed
Automotive indicated city addendum, is Confidentiality Affidavit to
on their business license confidential. the Department,the
that they would be information may be shared.
storing flammable
or toxic materials.
4. The county's monthly No,talking about the General public, city/county
local tax distribution distribution amounts as a staff,media
amount is higher than whole and even stating
normal due to reporting that it is due to one
of one taxpayer's reporting is
taxpayer. At a council allowed as long as the
meeting,the difference taxpayer's name and the
is discussed but no amount the taxpayer
taxpayer name is reported is not disclosed.
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.
CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 15
DOR Contract No. K1323
# Scenario Confidential Access
Information
5. The Treasurer asks No, any information General public,
whether a business is contained in the on-line city/county staff, media
registered and if so Business Registration
what is their Lookup is considered
address? public information.
(http://dor.wa.gov/content/doi
ngbusiness/registermybusiness
/brd/)
Information contained in
the Department's on-line
Business License Lookup
is also considered public
information.
(http://b1s.dor.wa.gov/License
Search)
6. Another jurisdiction Yes, the information we The Department provides
contacts you to see send one jurisdiction may each jurisdiction the
if ABC Painting has not be shared with information they are entitled
reported sales tax to another. to receive based on how the
your jurisdiction. taxpayer has reported on
their Combined Excise Tax
Return.
The jurisdiction
requesting the information
should contact the
Department to investigate
the taxpayer's local tax
coding.
7. A reporter contacts Yes. Even though the reporter got
you to confirm the the amount from the
amount of tax taxpayer, any confirmation
reported by a taxpayer by a local jurisdiction is
to your jurisdiction. considered a release of
The reporter got the confidential information.
figure from the
business.
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CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 16
DOR Contract No. K1323
# Scenario Confidential Information Access
Yes or No?
8. A Finance Director Depends on the number of If less than three-only the
prepares a report for a taxpayers: jurisdiction's employees or
council meeting authorized individuals(mayor,
showing the sales tax Yes. councilperson, etc.)with a
distributions by NAICS As a policy,DOR does not business need and a signed
code. disclose information when Confidentiality Affidavit on
file may view the information.
there are less than three
taxpayers in a NAICS Three or more — general
code. If there are less than public, city/county staff,
three,the public or the media.
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.
NOTE: A local jurisdiction may release taxpayer information if you provide the Department a
Confidential Tax Information Authorization form(http://dor.wa.gov/Docs/forms/Misc/27-
0055e.pdf) signed by the taxpayer.
To inquire about this form in an alternate format,please call 1-800-647-7706.Teletype(TTY)users may use the Washington
Relay Service by calling 711.
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CITY OF SPOKANE VALLEY DATA SHARING AGREEMENT Page 17
DOR Contract No. K1323
EXHIBIT B
Certification of Data Disposition
Date of Disposition
All copies of any data sets related to DSA No. have been wiped from data storage
systems.
All materials and non-wiped computer media containing any data sets related to DSA No.
have been destroyed.
All copies of any data sets related to DSA No. • 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. 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 SPOKANE VALLEY DATA SHARING AGREEMENT Page 18