HomeMy WebLinkAboutContractDOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 1
CITY OF RENTON DATA SHARING AGREEMENT
FOR TAX/LICENSING INFORMATION
I.Parties and Contact Information
State of Washington
Department of Revenue
City of Renton
Mailing
Address
PO Box 47456
Olympia, WA 98504-7456
1055 S Grady Way
Renton, WA 98057
Delivery
Address
6400 Linderson Way SW
Tumwater, WA 98501-7456
1055 S Grady Way
Renton, WA 98057
Contract
Manager:
India McKoy
Phone: (360) 534-1624
E-mail: dordatasharing@dor.wa.gov
Fred Hall
Phone: (425) 430-6858
Email: fhall@rentonwa.gov
II.Purpose and Authority
establish the terms under
which the Washington State Department of Revenue () and City of Renton
() may voluntarily share information of the types identified below for audits on
unregistered businesses pursuant to Revised Code of Washington (RCW) 19.02.115(3)(j), RCW
82.32.330(3)(h), and Renton Municipal Code Title 5. This agreement terminates and replaces
K1321. 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.
III.Attachments
This Agreement includes the following attachments, which are to be considered part of this
Agreement for all purposes:
CAG-24-294
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 2
Exhibit A Confidentiality and Non-Disclosure Agreement
Exhibit B Certification of Data Disposition
Exhibit C Data Elements
Exhibit D Authorized Users List
IV. Definitions
A. 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.
B. means an individual or individuals with an authorized business need
to access Data under this Agreement.
C. refers to a non-partner data center(s) offering infrastructure, operating system
platform, or software services.
the National Institute of Standards (NIST) Special Publication 800-145.
D. 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.
E. refers to data classified as at least Category 3 Data under Washington
.
F.
under RCW 19.02.115(1)(b). Confidential Licensing Information is classified as at least
Category 3 Data under Classification Standard.
G. h
RCW 82.32.330(1)(b),(c), & (e). Confidential Tax
Information is classified as at least Category 3 Data under Classification
Standard.
H. means the individual identified on this Agreement who will provide
oversight of the activities conducted under this Agreement.
I. refers to individual pieces of information.
J. refers to enciphering Data with a NIST-approved algorithm or
cryptographic module using a NIST-approved key length.
K. refers to handheld devices such as tablets, e-readers, and smartphones
designed for portability and functionality that are powerful enough to complete the same
daily work tasks on a desktop or laptop.
L. refers to removable storage media such as magnetic tapes, CDs or
DVDs, USB drives, and external hard drives that are designed to transfer stored electronic
data.
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 3
M. means an individual or individuals within a state agency authorized to
receive Data under this agreement.
N. refers to a state-issued device such as a computer, or laptop connected to
the state network, which allows an individual to perform daily work tasks.
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 .
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 be accessed only
have a bona fide need to access such information in carrying out their official duties,
and 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 RCW 19.02.115;
3) Authorized by RCW 82.32.330; or
4) Otherwise expressly authorized by the Department in writing.
E. Public Records Requests: In the event that the City reasonably believes that it must
disclose confidential or confidential tax information received under this Agreement
pursuant to a Public Records Request, the City must give notice to the Department of
its intention to disclose. The City shall provide the notice 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 Confidential Tax
Information, Confidential Licensing information, or Confidential Information received
under this Agreement that the City believes it must disclose.
VI. Information Types
A. Any information protected by RCW 19.02.115,
including, but not limited to, information created or obtained by the Department in its
administration of RCW 19.80 and RCW 59.30, and initial business license applications,
renewal business license applications, and business licenses. Confidential Licensing
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CITY OF RENTON DATA SHARING AGREEMENT Page 4
Information protected by RCW 19.02.115 is classified as, at least, Category 3 Data under
Data Classification Standard.
B. Confidential Tax Information : Any information identifiable to a specific taxpayer
protected by RCW 82.32.330(1)(b), (c), & (e), including,
identity, income, assets, liabilities, tax payments, or actual or possible tax liabilities.
Confidential Tax Information protected by RCW 82.32.330 is classified as, at least,
Category 3 Data under
C. 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 RCW 42.56,
or other state or federal law.
Personal Information as defined in RCW 42.56.230 and RCW 42.56.590(10). Confidential
Information is classified as, at least, Category 3 Data under
Standard.
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
City 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
Confidentiality and Non-Disclosure Agreement, attached at Exhibit A.
B. Confidential Tax Information: Only employees who have been authorized by the City
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 Confidentiality and Non-
Disclosure Agreement, 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 and Non-Disclosure Agreement: The Department requires City
employees and agents with access to Confidential Licensing Information and/or
Confidential Tax Information to sign a Confidentiality and Non-Disclosure Agreement,
with the original kept on file by the City and a copy provided to the Department. The
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 5
Confidentiality and Non-Disclosure Agreement is attached to this Agreement at Exhibit
A.
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 list shall be updated at least annually and within 30
days of when changes occur. The Department will not disclose Confidential Licensing
Information or Confidential Tax Information to any person or party without a signed
Confidentiality and Non-Disclosure Agreement 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 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 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).
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 6
XI. Inadvertent Disclosure Incidents
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 working days, after determining that a suspected violation has occurred.
B. The City shall cooperate with and provide information requested by the Department
concerning the circumstances of the breach.
C. The City is responsible and liable for costs of notification and any other associated
costs and liability arising out of breach of confidentiality in violation of this
Agreement.
D. 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 and mitigate the effects of the
breach and shall be responsible for ensuring that appropriate notice is made to those
individuals whose personal information may have been improperly accessed 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 devices that meet security requirements 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 workstation hard disks will be restricted to
authorized users by requiring logon to the local workstation using a unique user
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CITY OF RENTON DATA SHARING AGREEMENT Page 7
ID and complex password, passphrase, or other authentication mechanism which
provide equal or greater security, such as biometrics or smart cards.
b. If the workstation is not located in a 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.
e. Manually lock workstations when left unattended and set workstations to lock
automatically after a period of inactivity. Maximum period of inactivity is 20
minutes.
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. 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.
4. Cloud Storage
a. The City
isk
b. The City will, at a minimum, meet the following requirements:
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 8
I. Encrypt the Data at rest and in transit.
II. 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.
III. Cloud provider Data center(s) and systems must be Service Organization
Control (SOC) 2 Type II certified, and/or a Federal Risk Management
Program (FedRAMP) certified solution.
5. All Data provided by the Department shall be stored on a secure environment by
City staff. The City will implement these policies to ensure this security:
a. Staff will not store or place any Department material on any mobile devices or
portable media (USB devices, CD/DVD, etc.), unless there is written consent by
the Department.
b. Staff will not email information provided by the Department to anyone outside
of City staff.
c. Staff shall only access Department information on a City owned or leased
computer.
B. Data stored on mobile devices or portable media is only allowed with written consent
by the Department.
1. Department Data stored on mobile devices or portable media shall be given the
following protections:
a. Encrypt the Data.
b. Control access to mobile 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 mobile device(s) and/or portable 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, mobile devices and
portable 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. Protection of Data in Transit.
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 9
The City agrees that any retransmission of Department Data over a network, other
than the City internal business network, will be encrypted.
XIV. Data Security Audits
The City shall obtain audits covering Data security. Data security audits must demonstrate
compliance with Data security standards adopted by WaTech, and as set forth in this
Agreement. At a minimum, audit(s) must determine whether Data security policies,
procedures, and controls are in place to ensure compliance with all Data security requirements
set forth herein, and as required by state and federal law.
The City will also allow for the Department to conduct contract compliance audits, at the
the City is properly and fully complying with all other
terms and conditions of this Agreement.
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
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 with RCW 40.14, 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,
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 10
Confidential Tax Information and Confidential Information have been returned or
destroyed.
C. Acceptable Destruction Methods. The destruction of any information under this
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;
2) Incinerate; or
3) Crosscut shredding
C. Server, workstation, or laptop hard drives or similar media
1)
three (3) times using either random or single character data;
2) ;
3) Degauss sufficiently to ensure that the data cannot be reconstructed; or
4) Physically destroy disk(s)
D. Portable media
1)
three (3) times using either random or single character data;
2) For sol
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:
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 11
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
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. Dispute Resolution
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
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 cost
choice of a mutually acceptable alternative resolution method, such as a dispute hearing or
dispute resolution board.
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.
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 12
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 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.
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.
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City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 13
Signed in counterparts, effective as of the date of the final signature of the parties below:
State of Washington City of Renton
Department of Revenue
______________________________ _______ ___________________________________
(Signature) (Date) (Signature) (Date)
____________________________________ ___________________________________
(Print Name) (Print Name)
____________________________________ ____________________________________
(Title) (Title)
TEMPLATE APPROVED AS TO FORM ONLY Approved as to Legal Form
On File______________________________ By:__________________________________
Assistant Attorney General Shane Moloney
City Attorney
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 14
EXHIBIT A
Confidentiality and Non-Disclosure Agreement
this form.
Identification: Name: ___________________________________ Title: _______________________________
Employer: _____________________________________________ Phone: _____________________________
Address: ______________________________________________ Email: ______________________________
City, State, Zip: __________________________________________
Scope: Confidential Information under this Agreement includes:
Licensing information (RCW 19.02.115)
Personal information (RCW 42.56.590)
Property tax information (RCW 84.08.210, RCW 84.40.020, RCW 84.40.340)
Return and tax information (RCW 82.32.330)
Federal tax information (26 USC § 6103)
Unclaimed Property (RCW 63.30.820)
Other information exempt by law
Acknowledgement of Confidentiality: I have read and understand the following obligations and responsibilities:
I may use and access Confidential Information for official purposes only as needed to conduct business,
and if applicable, as authorized by the data sharing agreement with my employer.
I may not use, publish, transfer, sell or otherwise disclose any Confidential Information acquired for any
unauthorized purpose.
I must protect the Confidential Information and maintain required security safeguards.
I must maintain confidentiality after I no longer have access to the Confidential Information.
I understand an individual who discloses confidential tax or licensing information to an unauthorized person is
guilty of a misdemeanor. A state employee is subject to the loss of their position and the inability to hold public
employment in Washington state for two years (RCW 82.32.330(6) and 19.02.115(6)). An individual who
discloses property tax information in violation of RCW 84.08.210 is guilty of a gross misdemeanor (RCW
84.08.210(4)). Additional penalties may apply under state or federal laws.
I certify under penalty of perjury under the laws of the State of Washington that the foregoing is true and correct.
Signature: _____________________________________________ Date Signed: ________________________
Authorization (to be completed by employer):
I authorize the individual above to have access to Confidential Information to meet the following business requirements:
__________________________________________________________________________________________
__________________________________________________________________________________________
Name: ___________________________________________________ Title: ___________________________
Signature: _______________________________________________ Date: ___________________________
Authority: Supervisor Contract Manager Agency Security Administrator Other:___________________
This form is available in a fillable pdf online at https://insiderevenue.dor.wa.gov/system/files/2023-03/10%200032_new_0.pdf .
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 15
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
Yes or No?
Access
1. The Mayor asks if
ABC Painting is
reporting sales tax to
your city.
Yes, detailed information
reporting is confidential.
Even though the mayor
amounts, disclosing whether
the business has reported or
not is considered a
disclosure.
If the Mayor has a business
need and submitted a signed
Confidentiality Affidavit to
the Department, the
information may be shared.
2. A councilmember asks
how much tax Jim
Plumbing has reported
to your jurisdiction.
Yes, detailed information
reporting is confidential.
If the councilmember has a
business need and submitted a
signed Confidentiality
Affidavit to the Department,
the information may be
shared.
3. An employee of the
fire department wants
Automotive indicated
on their business license
that they would be
storing flammable
or toxic materials.
Yes, the information
contained on the business
application, including the
city addendum, is
confidential.
If the employee of the fire
department has a business
need and submitted a signed
Confidentiality Affidavit to
the Department, the
information may be shared.
4. monthly
local tax distribution
amount is higher than
normal due to reporting
of one
taxpayer. At a council
meeting, the difference
is discussed but no
taxpayer name is
disclosed.
No, talking about the
distribution amounts as a
whole and even stating
that it is due to one
allowed as long as the
me and the
amount the taxpayer
reported is not disclosed.
activity (i.e., hotel) cannot
be disclosed if there are
less than three businesses
with that activity in the
jurisdiction.
General public, City staff,
media
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 16
#
Scenario Confidential Information
Yes or No?
Access
5. The Treasurer asks
whether a business is
registered and if so
what is their address?
No, any information
contained in the on-line
Business Registration
Lookup is considered
public information.
(http://dor.wa.gov/content/d
oingbusiness/registermybusi
ness/brd/)
Information contained in the
-line
Business License Lookup is
also considered public
information.
(http://bls.dor.wa.gov/Licen
seSearch)
General public, City staff,
media
6. Another jurisdiction
contacts you to see if
ABC Painting has
reported sales tax to
your jurisdiction.
Yes, the information we send
one jurisdiction may not be
shared with another.
The Department provides each
jurisdiction the information they
are entitled to receive based on
how the taxpayer has reported
on their Combined Excise Tax
Return.
The jurisdiction requesting
the information should
contact the Department to
local tax coding.
7. A reporter contacts you
to confirm the amount
of tax reported by a
taxpayer to your
jurisdiction. The
reporter got the figure
from the business.
Yes. Even though the reporter got the
amount from the taxpayer, any
confirmation by a local
jurisdiction is considered a
release of confidential
information.
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 17
NOTE: A local jurisdiction may release taxpayer information if you provide the Department a
Confidential Tax Information Authorization form
(https://insiderevenue.dor.wa.gov/system/files/2023-03/10%200032_new_0.pdf) signed by the
taxpayer.
#
Scenario Confidential Information
Yes or No?
Access
8. A Finance Director
prepares a report for a
council meeting
showing the sales tax
distributions by NAICS
code.
Depends on the number of
taxpayers:
Yes.
As a policy, DOR does not
disclose information when
there are less than three
taxpayers in a NAICS
code. If there are less than
three, the public or the
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.
If less than three - only the
mployees or
authorized individuals (mayor,
councilperson, etc.) with a
business need and a signed
Confidentiality Affidavit on
file may view the information.
Three or more general
public, city/county staff,
media.
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 18
EXHIBIT B
Certification of Data Disposition
Date of Disposition ________________
___ All copies of any data sets related to DSA No. K1495 have been wiped from data storage
systems.
___ All materials and non-wiped computer media containing any data sets related to DSA No.
K1495 have been destroyed.
___ All copies of any data sets related to DSA No. K1495 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. K1495 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.
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 19
EXHIBIT C
Data Elements Provided to the City
Request
Type
Data Fields Frequency Method Business Contact
Custom
Reports
1. Outside Renton
Businesses:
Business does not
have a Renton
address as their
physical or mailing
address, Business
reports local retail
sales tax to Renton
jurisdiction, AND
reports another
B&O tax
classification other
than retailing.
2. Inside Renton
Businesses:
Business that has
Renton listed as
their physical
and/or mailing
address.
3. Use Tax: Business
that report use tax
to Renton
jurisdiction.
4. Active
Renton
Business:
Business
that are
active in
tax
system.
List of UBI
is provided
to DOR.
Tab 1:
UBI,
Account Type,
Business Name,
Active Status,
Account
Commence Date,
Account Cease
Date, Address
Type, Account
Street, Account
Street2, Account
City, Account
State, Account Zip
Tab 2:
Gross Income to
show UBI,
Account Name,
Calendar Year,
Line Code,
Gross,
Deduction,
Taxable Gross
Tab 3:
Deduction to
Show UBI, Account
Name, Calendar
Year, Line Code,
Deduction,
Total,
Description
Tab 4: Local
Sale/Use Tax to
Show UBI,
Account Name,
Calendar Year,
Line Code,
Location Code,
Taxable Amount,
Tax Due
Annually Secure
Email
Message
Kemp, Excise
Tax Examiner 4,
Taxpayer Account
Administration
dawinsk@dor.wa.gov
Jason Hartwell, Tax
Administration
Manager,
Taxpayer Account
Administration
jasonh@dor.wa.gov
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 20
5. Workers
Comp:
Business
that have
nexus in
Renton
based on
Labor and
Industries
list of UBI
from
workers
compensat
ion risk
factor. List
of UBI is
provided
to DOR
Ad Hoc Requests
1. This report
provides business
tax and license
reporting data for
the last 4 plus
current years based
on the UBI
number(s) provided
by City of Renton.
Tab 1:
UBI,
Account Type,
Business Name,
Active Status,
Account
Commence Date,
Account Cease
Date, Address
Type, Account
Street, Account
Street2, Account
City, Account
State, Account Zip
Tab 2:
Gross Income to
show UBI,
Account Name,
Calendar Year,
Line Code,
Gross,
Deduction,
Taxable Gross
Tab 3:
Deduction to
Show UBI, Account
Name, Calendar
Ad Hoc Secure
Email
Message
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 21
Year, Line Code,
Deduction,
Total,
Description
Tab 4: Local
Sale/Use Tax to
Show UBI,
Account Name,
Calendar Year,
Line Code,
Location Code,
Taxable Amount,
Tax Due
DOR Contract No. K1495
City Contract No. CAG-24-294
CITY OF RENTON DATA SHARING AGREEMENT Page 22
EXHIBIT D
Authorized Users List
Authorized users are individuals with access to Confidential Information obtained from the
Department of Revenue and approved by the appropriate designated authority. All authorized
user(s) must sign the Confidentiality and Non-Disclosure Agreement (Exhibit A).
Identification Name Title Confidentiality Agreement
Received Date