ORD 2013-02 BUSINESS OCCUPATION TAX ADMIN PROCEDURESORDINANCE_ NO. 2013-02
AN ORDINANCE of the City of Bainbridge Island, Washington, relating
to the City's business and occupation tax administrative procedures, and
amending Chapter 5.06 of the Bainbridge Island Municipal Code,
WHEREAS, RCW 35.21.710 authorizes cities to levy and collect a tax not to
exceed two - tenths of one percent (.2 %) on the gross income of persons doing business
within the city; and
WHEREAS, in accordance with State law requirements, the City adopted the
model business and occupation tax administrative procedures ordinance on October 27,
2004 pursuant to Ordinance No. 2004 -17; and
WHEREAS, the model ordinance was amended in 2008, but the City did not
adopt the changes; and
WHEREAS, during the summer of 2012, a workgroup of cities, in consultation
with the business community, again revised the model ordinance to include changes to
RCW 35.102 and to reflect other changes made to state law since 2008; and
WHEREAS, all cities with local business and occupation taxes have to adopt the
mandatory portions of the changes to the model ordinance;
NOW,
THEREFORE, THE CITY COUNCIL
OF
THE CITY OF
BAINBRIDGE
ISLAND, WASHINGTON, DOES ORDAIN
AS
FOLLOWS:
Section 1. A new Section 5.06.021 is inserted to read as follows:
5.06.021 Definitions — References to Chapter 82.32 RCW
Where provisions of Chapter 82.32 are incorporated in BIMC 5.06.090 of
this Title "Department" as used in the RCW shall refer to the "director" as
defined in BIMC 5.06.020. and "warrant" as used in the RCW shall mean
"citation or criminal complaint."
Section 2. Section 5.06.040 is amended to read as follows:
5.06.040 When due and payable — Reporting periods — Annual returns
— Threshold provisions or relief from filing requirements —
Computing time periods — Failure to file returns.
A. For purposes of the tax imposed by Chapter 5.05 BIMC, any person
whose value of products, gross proceeds of sales, or gross income of the
business, subject to tax after all allowable deductions, is greater than or
equal to $100,000 in the current calendar year shall file a return, submit
the return to the director and shall pay the correlating business and
occupation tax on such products, gross proceeds of sales and /or gross
income of the business as set forth in this chapter and Chapter 5.05 BIMC.
{A person whose value of products, gross proceeds of sales, or gross
income of the business, subject to tax after all allowable deductions, is less
than $100,000 in the current calendar year shall file a return, declare that
no tax is due on that person's return, and submit the return to the director.}
fThe gross receipts and deduction amounts shall be entered on the tax
return regardless of whether any tax may be due}.
B. Any person whose value of products, gross proceeds of sales, or gross
income of the business, subject to tax after all allowable deductions, is less
than $100,000 in the current calendar year is not required to file a return
but is required to certify the total gross income of the business on the
business license renewal required by Chapter 5.04 BIMC.
C. A taxpayer that commences to engage in business activity in the city
shall file a return and pay the tax or fee for the portion of the reporting
period during which the taxpayer is engaged in such business activity.
D. Except as otherwise specifically provided by any other provision of this
chapter, in computing any period of days prescribed by this chapter the
day of the act or event from which the designated period of time runs shall
not be included. The last day of the period shall be included unless it is a
Saturday, Sunday, or city or federal legal holiday, in which case the last
day of such period shall be the next succeeding day which is neither a
Saturday, Sunday, or city or federal legal holiday.
E. If any taxpayer fails, neglects or refuses to make a return as and when
required in this chapter, the director is authorized to determine the amount
of the tax or fees payable by obtaining facts and information upon which
to base the director's estimate of the tax or fees due. Such assessment shall
be deemed prima facie correct and shall be the amount of tax owed to the
city by the taxpayer. The director shall notify the taxpayer by mail of the
amount of tax so determined, together with any penalty, interest, and fees
due; the total of such amounts shall thereupon become immediately due
and payable.
Section 3. Section 5.06.090 is amended to read as follows:
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5.06.090 Underpayment of tax, interest, or penalty — Interest.
A. If, upon examination of any returns, or from other information obtained
by the director, it appears that a tax or penalty less than that properly due
has been paid, the director shall assess the additional amount found to be
due and shall add thereto interest on the tax only. The director shall notify
the person by mail of the additional amount, which shall become due and
shall be paid within 30 days from the date of the notice, or within such
time as the director may provide in writing.
B. For the purposes of this section:
1. The rate of interest to be charged to the taxpayer for taxes on the
taxable gross receipts prior to January 1, 2005, shall be one percent
per month.
of the month following each calendar year- or portion thefea f
inel ded it the audit period For tax periods after December 31,
2004, the director shall compute interest in accordance with RCW
82.32.050 as it now exists or as it may be amended.
pefeentage point of the federal short ter-rn rate, eompoun
annually. That average shall be ealeulated using the mtes from tou
months: january, ApFil, and July of the ealendaf year immediately
yeaf. TheFate shall be adjusted on
5.06.090.13.2 is - • to be • then the provisions of
82.32.0 50 existing at the effective date of ordinance
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Section 4. Section 5.06. 100 is amended to read as follows:
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pefeentage point of the federal short ter-rn rate, eompoun
annually. That average shall be ealeulated using the mtes from tou
months: january, ApFil, and July of the ealendaf year immediately
yeaf. TheFate shall be adjusted on
5.06.090.13.2 is - • to be • then the provisions of
82.32.0 50 existing at the effective date of ordinance
".121X-
Section 4. Section 5.06. 100 is amended to read as follows:
3
5.06.100 Overpayment of tax, penalty, or interest — Credit or refund —
Interest rate — Statute of limitations.
A If, upon receipt of an application for a refund, or during an audit or
examination of the taxpayer's records and tax returns, the director
determines that the amount of tax, penalty, or interest paid is in excess of
that properly due, the excess amount shall be credited to the taxpayer's
account or shall be refunded to the taxpayer, in the director's discretion.
Except as provided in subsection B of this section, no refund or credit
shall be made for taxes, penalties, or interest paid more than four years
prior to the beginning of the calendar year in which the refund application
is made or examination of records is completed.
B. The execution of a written waiver shall extend the time for applying
for, or making a refund or credit of any taxes paid during, or attributable
to, the years covered by the waiver if, prior to the expiration of the waiver
period, an application for refund of such taxes is made by the taxpayer or
the director discovers that a refund or credit is due.
C. Refunds shall be made by means of vouchers approved by the director
and by the issuance of a city check or warrants drawn upon and payable
from such funds as the city iti providdl
D. Any final judgment for which a recovery is granted by any court of
competent jurisdiction for tax, penalties, interest, or costs paid by any
person shall be paid in the same manner as provided in subsection C of
this section, upon the filing with the director a certified copy of the order
or judgment of the court.
E. No interest shall be paid on overpayments of taxes for periods ending
on before December 114everpayments of taxes fof
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F. For tax periods after December 31, 2004, the director shall compute
interest on refunds or credits of amounts paid or other recovery allowed a
taxpayer in accordance with RCW 82.32.060 as it now exists or as it may
be amended.
G. If BIMC 5.06. 1001 is held to be invalid, then the provisions of RCW
82.32.060 existing at the effective date of this ordinance shall apply.
Section 5. Section 5.06.110 is amended to read as follows:
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F. For tax periods after December 31, 2004, the director shall compute
interest on refunds or credits of amounts paid or other recovery allowed a
taxpayer in accordance with RCW 82.32.060 as it now exists or as it may
be amended.
G. If BIMC 5.06. 1001 is held to be invalid, then the provisions of RCW
82.32.060 existing at the effective date of this ordinance shall apply.
Section 5. Section 5.06.110 is amended to read as follows:
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5.06.110 Late payment — Disregard of written instructions — Evasion —
Penalties.
A. If payment of any tax due on a return to be filed by a taxpayer is not
received by the director by the due date, the director shall add a penalty
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added shall be loon than $5 nn. If the director determines that any tax has
been substantially underpaid as defined in RCW 82.32.090(2), there shall
be added a penalty in accordance with RCW 82.32.090(2), as it now exists
or as it may be amended.
C. If a citation or criminal complaint is issued by the director for the
collection of taxes, fees, assessments, interest or penalties, there shall be
added thereto a penalty of'e-reent of the— amoupA due, but not less than
X9:99 in accordance with RCW 82.32.090(3), as it now exists or as it
may be amended.
D. If the director finds that a person has engaged in any business or
performed any act upon which a tax is imposed under this title and that
person has not obtained from the director a license as required by Chapter
5.04 BIMC, the director shall impose a penalty of five percent of the
amount of tax due rem that pefso n for the period that the per -son "Tas no
licensed in accordance with RCW 82.32.090(4), as it now exists or as it
may amended. No penalty shall be imposed under this subsection if the
person who has engaged in business without a license obtains a license
prior to being notified by the director of the need to be licensed.
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added shall be loon than $5 nn. If the director determines that any tax has
been substantially underpaid as defined in RCW 82.32.090(2), there shall
be added a penalty in accordance with RCW 82.32.090(2), as it now exists
or as it may be amended.
C. If a citation or criminal complaint is issued by the director for the
collection of taxes, fees, assessments, interest or penalties, there shall be
added thereto a penalty of'e-reent of the— amoupA due, but not less than
X9:99 in accordance with RCW 82.32.090(3), as it now exists or as it
may be amended.
D. If the director finds that a person has engaged in any business or
performed any act upon which a tax is imposed under this title and that
person has not obtained from the director a license as required by Chapter
5.04 BIMC, the director shall impose a penalty of five percent of the
amount of tax due rem that pefso n for the period that the per -son "Tas no
licensed in accordance with RCW 82.32.090(4), as it now exists or as it
may amended. No penalty shall be imposed under this subsection if the
person who has engaged in business without a license obtains a license
prior to being notified by the director of the need to be licensed.
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E. If the director determines that all or any part of a deficiency resulted
from the taxpayer's failure to follow specific written tax reporting
instructions, there shall be assessed a penalty of 10 pe fees,t o the .,moi
of the additional tax due in accordance with RCW 82.32.090(5), as it now
exists or as it may be amended.
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F. If the director finds that all or any part of the deficiency resulted from
an intent to evade the tax payable, the director shall assess a penalty .4 50
peFeent of the additional tax found to be due in accordance with RCW
82.32.090(6). as it now exists or as it may be amended.
G. The director- may impose the. penalties ^��+'� d imposed under
subsections A through E of this section can each be imposed on the same
tax found to be due ^r an)4 me theroniior This subsection does not
prohibit or restrict the application of other penalties authorized by law.
I -1. The director shall assess the penalties authorized by subsection ri and
ri of this section in aceot! a nee with the riioyisions of this ehai tc>r
g��rorn;rrt
assessment of tax deficiencies The director shall not impose
both the evasion penalty and the penalty for disregarding specific written
instructions on the same tax found to be due.
I. For the purposes of this section, "return" means any document a person
is required by the city to file to satisfy or establish a tax or fee obligation
that is administered or collected by the city, and that has a statutorily
defined due date.
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F. If the director finds that all or any part of the deficiency resulted from
an intent to evade the tax payable, the director shall assess a penalty .4 50
peFeent of the additional tax found to be due in accordance with RCW
82.32.090(6). as it now exists or as it may be amended.
G. The director- may impose the. penalties ^��+'� d imposed under
subsections A through E of this section can each be imposed on the same
tax found to be due ^r an)4 me theroniior This subsection does not
prohibit or restrict the application of other penalties authorized by law.
I -1. The director shall assess the penalties authorized by subsection ri and
ri of this section in aceot! a nee with the riioyisions of this ehai tc>r
g��rorn;rrt
assessment of tax deficiencies The director shall not impose
both the evasion penalty and the penalty for disregarding specific written
instructions on the same tax found to be due.
I. For the purposes of this section, "return" means any document a person
is required by the city to file to satisfy or establish a tax or fee obligation
that is administered or collected by the city, and that has a statutorily
defined due date.
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F. If the director finds that all or any part of the deficiency resulted from
an intent to evade the tax payable, the director shall assess a penalty .4 50
peFeent of the additional tax found to be due in accordance with RCW
82.32.090(6). as it now exists or as it may be amended.
G. The director- may impose the. penalties ^��+'� d imposed under
subsections A through E of this section can each be imposed on the same
tax found to be due ^r an)4 me theroniior This subsection does not
prohibit or restrict the application of other penalties authorized by law.
I -1. The director shall assess the penalties authorized by subsection ri and
ri of this section in aceot! a nee with the riioyisions of this ehai tc>r
g��rorn;rrt
assessment of tax deficiencies The director shall not impose
both the evasion penalty and the penalty for disregarding specific written
instructions on the same tax found to be due.
I. For the purposes of this section, "return" means any document a person
is required by the city to file to satisfy or establish a tax or fee obligation
that is administered or collected by the city, and that has a statutorily
defined due date.
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J. If incorporation into the City of Bainbridge Island code of future
changes to RCW 82.32.090 is deemed invalid, then the provisions of
RCW 82.32.090 existing at the time this ordinance is effective shall apply.
Section 6. Section 5.06.120 is amended to read as follows:
5.06.120 Cancellation of penalties.
A. The director may cancel any penalties imposed under BIMC
5.06.110.A if the taxpayer shows that its failure to timely file or pay the
tax was due to reasonable cause and not willful neglect. Willful neglect is
presumed unless the taxpayer shows that it exercised ordinary business
care and prudence in making arrangements to file the return and pay the
tax but was, nevertheless, due to circumstances beyond the taxpayer's
control, unable to file or pay by the due date. The director has no authority
to cancel any other penalties or to cancel penalties for any other reason
except as provided in subsection C of this section.
B. A request for cancellation of penalties must be received by the director
within 30 days after the date the department of finance and administrative
services mails the notice that the penalties are due. The request must be in
writing and contain competent proof of all pertinent facts supporting -a
reasonable cause determination. In all cases the burden of proving the
facts rests upon the taxpayer.
C. The director may waive cancel the penalties in BIMC 5.06.110.A one
time if a person:
1. Is not currently licensed and filing returns;
2. Was unaware of its responsibility to file and pay tax; and
3. Obtained business licenses and filed past due tax returns within 30 days
after being notified by the department of finance and administrative
service of the violation.
D. The director shall not cancel any interest charged upon amounts due.
Section 7. Section 5.06.140 is amended to read as follows:
5.06.140 Administrative appeal.
A. Except to the extent that such appeal may be barred pursuant to BIMC
5.06.060.13, any person aggrieved by the amount of the fee or tax
determined by the director to be required under the provisions of this
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chapter, or any other determination by the director pursuant to this
chapter, may, upon paying the amount determined by the director to be
due, appeal such determination to the city {hearing examiner /c^���,ricil or
committee its, e t y eouneill
B. The appeal shall be in writing and shall contain the following:
1. The name and address of the taxpayer appealing the director's
decision;
2. A statement identifying the determination of the director from
which the appeal is taken;
3. A statement setting forth the grounds upon which the appeal is
taken and identifying the specific errors that the director is alleged
to have made in making the determination;
4. A statement identifying the requested relief from the
determination being appealed; and
5. The appeal fee as provided by city council resolution.
C. The appeal must be filed with the city clerk within 30 days from the date
written notice of the amount determined to be due, or other notice of the director's
determination, is mailed to the taxpayer.
D. The [city uneil ^r a eommittee of the eity =o'er__'_ !hearing examiner} shall, as
soon as practical, fix a time and place for the hearing of such appeal, and shall
cause a notice of the time and place thereof to be delivered or mailed to the
parties.
{The hearing examiner shall conduct an appeal hearing in accordance with the
applicable hearing procedures set forth in BIMC 2.16.100, and] [to be use f
^frog e.,aminef onlyl the taxpayer and the director or designee shall have the
opportunity to be heard and to introduce evidence relevant to the subject of the
appeal. fThe hearing examiner shall establish rules for such hearings consistent
with the provisions of this section] [to be sed if he , ing examiner onl yl.
F. The {hearing examine /eity eouneil eomm,ttee of the city uncilj shall give
c, city uii�.ii
substantial weight to the director's decision.
G. Following the hearing, the {hearing examiner eity Council ^r committee of the
e ty eouncill shall render a decision on the appeal, and shall enter written findings
and conclusions of law in support thereof. A copy of the findings, conclusion and
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decision shall be mailed to the taxpayer and the director. The decision shall state
the correct amount of tax owing as determined by the [hearing examinerk4ty
o;council committee of the eity co, nei4i and /or any other information relevant to
the hearing examiner's decision.
Section 8. Section 5.06.150 is amended to read as follows:
5.06.150 Judicial review of administrative appeal decision.
The taxpayer or the city may obtain judicial review of the (hearing
examiner'si '+ unei or committee of the ty ,.,,,,neil'sl decision by
appealing the decision to the Kitsap County superior court within 21 days
from the date of such decision, in accordance with the procedure set forth
in Chapter 7.16 RCW, other applicable law, and court rules n+^+eiCC,^`v'P'. The
City shall have the same right of review from the administrative decision
as does a taxpayer.
Section 9. Section 5.06.200 is amended to read as follows:
5.06.200 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
whatever 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 deter city with respect to the determination or the existence,
or possible existence, of liability, or the amount thereof, of a
person under Chapter 5.05 BIMC for a tax, penalty, interest, fine,
forfeiture, or other imposition, or offense. However, ataxpayer;
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p,.,,vided that tax information ohnn of inelud.e data, material, or
documents that do not disclose information related to a specific or
identifiable taxpayer do not constitute tax information under this
section. Nothing in this chapter requires any person possessing
data, material, or documents made confidential and privileged by
this section to delete information from such data material or
documents so as to permit its disclosure.
31 "City
gency" means every
city
office, department, division, bureau,
except as
board,
commission, or other
city agency_
other
41 "Taxpayer identity" means the taxpayer's name, address, telephone
number, registration number, or any combination thereof, or any other
information disclosing the identity of the taxpayer.
B. Returns
and tax information are confidential and privileged,
and
except as
authorized
by this section, neither the director nor any
other
person
may disclose
return or tax information.
C. This section does not prohibit the director from:
1. Disclosing such return or tax information in a civil or criminal judicial
proceeding or an administrative proceeding_
(a) In respect of any tax imposed under Chapter 5.05 BIMC if the
taxpayer or its officer or other person liable under this title is a
party in the proceeding; or
(b) In which the taxpayer about whom such return or tax
information is sought and another state agency are adverse parties
in the proceeding_
2. Disclosing, subiect to such requirements and conditions as the director
prescribes by rules adopted pursuant to BIMC 5.06.160, such return or tax
information regarding a taxpayer to such taxpayer or to such person or
persons as that taxpayer may designate in a request for, or consent to, such
disclosure, or to any other person, at the taxpayer's request, to the extent
necessary to comply with a request for information or assistance made by
the taxpayer to such other person. However, tax information not received
from the taxpayer must 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
10
would
identify a confidential informant,
or that such
disclosure is
contrary
to any
agreement entered into by the department
that
provides for
the
reciprocal exchange of information with other government agencies which
ajzreement requires confidentiality with respect to such information unless
such information is required to be disclosed to the taxpayer by the order of
any court.
3. Publishing statistics so classified as to prevent the identification of
particular returns or reports or items thereof;
4. Disclosing such return or tax information, for official purposes only, to
the mayor or city attorney, or to any cityagency, or to any member of the
city council, or their authorized designees dealing with matters of taxation,
revenue, trade, commerce, the control of industry or the professions;
5. Permitting
the
city's
records to
be audited and examined by the proper
state officer,
his
or her
agents and
employees;
6. Disclosing any such return or tax information to a peace officer as
defined in RCW 9A.04.110 or county prosecuting attorney, for official
puuposes. The_disclosure may be made only in response to a search
warrant subpoena or other court order, unless the disclosure is for the
purpose of criminal tax enforcement. A peace officer or county
prosecuting attorney who receives the return or tax information may
disclose that return or tax information only for use in the investigation and
a related court proceeding, or in the court proceeding for which the return
or tax information originally was sought or where otherwise allowed to be
disclosed under this sect]
7. Disclosing any such return or tax information to the proper officer of
the internal revenue service of the United States, the Canadian government
or provincial governments of Canada, or to the proper officer of the tax
department of any state or city or town or county, for official purposes, but
only if the statutes of the United States, Canada or its provincial
governments, or of such other state or city or town or county, as the case
may be, grants substantially similar privileges to the proper officers of the
city;
8. Disclosing any such return or tax information to the United States
department of justice. including the bureau of alcohol, tobacco, firearms
and explosives the department of defense, the immigration and customs
enforcement and the customs and border protection agencies of the United
States department of homeland security, the United States coast guard, the
alcohol and tobacco tax and trade bureau of the United States department
of the treasury, and the United States department of transportation, or any
authorized representative of these federal agencies or their successors, for
official purposes;
9. Publishing
or otherwise
disclosing the
text of a
written determination
department of
agriculture
or successor department
designated by
the director
as a precedent
pursuant
to RCW 82.32.410;
limited purpose
of investigating
food stamp fraud by
retailers;
0. Disclosing in a manner that is not associated with other tax
information the taxpayer name, entity type, business address, mailing
address revenue tax registration numbers and the active /closed status of
such registrations, state or local business license registration identification
and the active /closed status and effective dates of such licenses reseller
permit numbers and the expiration date and status of such permits, North
American industry classification system or standard industrial
classification code of a taxpayer, and the dates of opening and closing of
business. Except that this subsection may not be construed as ig ving
authority to the city or any recipient to give, sell, or provide access to any
list of taxpayers for any commercial purpose;
11. Disclosing such return or tax information that is also maintained by
another Washington state or local governmental agency public record
available for inspection and copying under the provisions of chapter 42.56
RCW or is a document maintained by a court of record and is not
otherwise prohibited from disclosure;
12. Disclosing
such return
or tax information to the
United States
department of
agriculture
or successor department
or agency, for the
limited purpose
of investigating
food stamp fraud by
retailers;
13. Disclosing to a financial institution, escrow company, or title
company, in connection with specific real property that is the subject of a
real estate transaction current amounts due the City for a filed tax warrant,
judgment, or lien against the real property;
14. Disclosing to a person against whom the department has asserted
liability as a successor under section 5.06.130 return or tax information
pertaining to the specific business of the taxpayer to which the person has
succeeded;
12
15. Disclosing real estate excise tax affidavit forms in the possession of
the city, including real estate excise tax affidavit forms for transactions
exempt or otherwise not subject to tax;
16. Disclosing such return or tax information to the court or hearing
examiner in respect to the city's application for a subpoena if there is
probable cause to believe that the records in possession of a third party
will aid the director in connection with its official duties under this title or
a civil or criminal investigation.
D. 1. The director may disclose return or taxpayer information to a person
under investigation or
during
any court
or administrative proceeding
disclosed by
against a person under
investigation
as
provided in this subsection D. The
written request required under
2
disclosure must be in connection with the
's official dutie
under this Title, or a civil or criminal investigation. The disclosure may
occur only when the person under investigation and the person in
possession of data, materials, or documents are parties to the return or tax
information to be disclosed. The department may disclose return or tax
information
such invoices, contracts,
bills, statements,
resale or exemption
disclosed by
certificates,
or checks. However, the
department may
not disclose e� neral
ledgers, sales or cash receipt journals, check registers, accounts
receivables /payable led ers, eg neral journals, financial statements,
expert's workpapers, income tax returns, state tax returns, tax return
workpapers, or other similar data, materials, or documents.
2. Before disclosure of any tax return or tax information under this
subsection D, the director must, through written correspondence, inform
the person in possession of the data, materials, or documents to be
disclosed. The correspondence must clearly identify the data, materials, or
documents to be disclosed. The director may not disclose anv tax return
or tax information under this subsection D until the time period allowed in
3 of this subsection has expired or until the court has ruled on any
challenge brought under 3 of this subsection.
3. The person in possession
of the data, materials,
or documents to be
disclosed by
has
twenty days from
the receipt of the
written request required under
2
of this subsection
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 2 of this subsection 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 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 may
disclose the existence or content of the subpoena to that person's legal counsel.
F. Anv Berson acauirinQ knowledge of anv 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), (67 , (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.
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PASSED BY THE CITY COUNCIL this 22 °d day of May, 2013.
APPROVED BY THE MAYOR this 22nd day of May, 2013.
Bonkowski, Mayor
15
ATTEST /AUTHENTICATE:
Rosalind D. Lassoff, City rlerk
FILED WITH THE CITY CLERK: April 12, 2013
PASSED BY THE CITY COUNCIL: May 22, 2013
PUBLISHED: May 24, 2013
EFFECTIVE DATE: May 29, 2013
ORDINANCE NUMBER: 2013 -02
16