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HomeMy WebLinkAboutFI12-248 - Original - Data Sharing Agreement - State of WA, Dept. of Revenue - 07/03/2014 I +,+5WWI_s..a tc: i,a� h 5c IA r n I�EI�I"f s w Document � n M✓w�vy e CONTRACT COVER SHEET This is to be completed by the Contract Manager prior to submission to City Clerks Office. All portions are to be completed. If you have questions, please contact City Clerk's Office. r Vendor Namer.j � ( if ,t`> �IY1C:i1(1i ( fi 'f2U1f C C Vendor Number: JD Edwards Number Contract Number: Mld m 311 This is assigned by City Clerk's Office Project Name: " noV-ly-\g L-4iL(t L`7-0.rlt Description: ❑�nterlocal Agreement ❑ Change Order ❑ Amendment ❑ Contract El Other: t� t S, iGit. w � i ✓ t tV�z7� Contract Effective Date:-1 tZ0I { Termination Date: 1 17 t20 i Contract Renewal Notice (Days): Number of days required notice for termination or renewal or amendment Contract Manager: r. . hC!Y,VAV-i y"YJDepartment: i 4'1f;t0 tj Contract Amount: Approval Authority: ❑ Department Director ❑Mayor ❑City Council Detail: (i.e. address, location, parcel number, tax id, etc.): adccW10877 8 14 DOR Contract No._ AGENCY DATA SHARING AGREEMENT I. Parties and Contact Information State of Washington City of Kent Department of Revenue Mailing PO Box 47478 220 Fourth Ave 5 Address Olympia, WA 98504-7478 Kent, WA 98032 Delivery 6500 Linderson Way SW, Ste 102 SAME Address Tumwater, WA 98501 Contract Sandra Yuen Robert Goehring, CFE, CPA Manager: Phone:(360) 705-6620 (253) 856-5262 FAX: (360) 705-6655 (253) 856-6255 E-Mail: SandraY@dor.wa.gov roehring@kentwa.gov II. Purpose and Authority The purpose of this Data Sharing Agreement ("Agreement") is to establish the terms under which the parties may voluntarily share information of the types identified below for tax enforcement and other official purposes pursuant to RCW 82.32.33O(3)(e) or (3)(h), as a Nothing in this Agreement requires either party to share requested information of any kind or for any purpose. Ill. 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 IV. Information Types The stand-alone term "Information," when capitalized, is used throughout this Agreement to mean all types of information identified below, collectively. AGENCY DATA SHARING AGREEMENT Page 1 DO Contract No. A. "Non-confidential Information": Any information which may legally be shared with the public without restriction. B. "Confidential Information": Any information, except 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. "Confidential Information" includes, but is not limited to, Personal Information as 'defined in RCW 42.56.230 and RCW 42.56.590(5). For purposes of this agreement, 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. C. "Confidential Tax Information": Any information identifiable to a specific taxpayer protected by RCW 82.32.330, including, but not limited to, a taxpayer's 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 Washington's OCIO Standards No. 141.10. For purposes of this agreement, Confidential Tax 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. V. Requesting, Receiving, and Accessing Information The requesting party is responsible for ensuring that only persons authorized under this section are able to request, receive, and access each type of Information from the other party. A. Non- confidential Information: Any employee or agent authorized by the receiving party may request, receive, and access Non-confidential Information. B. Confidential Information: Any employee or agent authorized by the receiving party may request, receive, and access Confidential Information. C. Confidential Tax Information: Only employees who have been authorized by the receiving party and have signed the Tax and License Confidentiality Affidavit, attached at Exhibit A, may request, receive, and access Confidential Tax Information. D. Authorization: Each Contract Manager will provide the other party with a regularly. updated list of persons authorized to request, receive, and access Confidential AGENCY DATA SHARING AGREEMENT Page 2 i DOR Contract No. Information and Confidential Tax Information. DOR will not disclose Confidential Tax Information to any person or party without a signed Tax and License Confidentiality Affidavit. VI. Information Format Each party will make good faith efforts to accommodate format preferences of the other party (e.g., hard copy, electronic data, CD ROM, secure file transfer, etc.), but nothing in this Agreement requires either party to provide Information in any particular format. VII. Permitted Uses Information received under this Agreement may be used for official purposes only. Vlll. Confidentiality and Security of Confidential Information and Confidential Tax Information A. Confidentiality: Each party agrees for itself, its employees, and agents to keep confidential and secure from unauthorized use, access, or disclosure all Confidential Information and Confidential Tax Information received under this Agreement. B. Ensuring Security: Each party must establish and implement physical, electronic, and managerial policies, procedures, and safeguards to ensure the security of all Confidential Information or Confidential Tax Information received under this Agreement. C. Electronic Security: Each party's electronic security policies, procedures, and safeguards must be at least as stringent as those set forth in the Washington Office of the Chief Information Officer Policy No. 141 and Standard No. 141,10, as amended from time to time, and herein incorporated by reference. D. Proof of Security. Each party reserves the right to monitor, audit, or investigate the use of Confidential Information and Confidential Tax Information and the adequacy of security measures taken to protect such Information. Each party agrees to provide information or proof of its security policies, procedures, and safeguards upon reasonable request of the other party. IX. Limits and Requirements for Disclosure A. Disclosure to Non-Parties: Confidential Tax Information shall not be disclosed to non- parties, unless such disclosure is expressly permitted by RCW 82.32.330. Neither party may disclose Confidential Information received under this Agreement to non-parties except: 1) as permitted by RCW 42.56, 2) as required by judicial proceeding, or 3) as expressly authorized by the other party in writing or in this Agreement. AGENCY DATA SHARING AGREEMENT Page 3 I i DOR Contract No. B. Notice of Disclosure to Non-Parties: Before Confidential Information received under this Agreement may be disclosed to any non-party,the disclosing party must provide timely written notice at least two weeks before disclosure to allow the other party to seek a court order enjoining disclosure, if necessary. X. Unauthorized Use or Disclosure If Information received by a party under this Agreement is used, accessed, or disclosed in violation of this Agreement, including use, access, or disclosure by a non-party, the following terms apply: A. Notification. A party must notify the other in writing as soon as practicable, but no later than three working days, after determining a material violation of the disclosure or use provisions has occurred. Nothing in this Agreement relieves either party of any additional notice obligations under RCW 42.56.590. B. Indemnification. The [city/county] shall,to the extent allowed by law, indemnify and hold the Department harmless from any loss or damages, including consequential damages such as public relations costs, arising out of the use, access, or disclosure of Information In violation of this Agreement. C. Disclosure by Other Party. A party's obligations under Section X.B. do not apply to the extent that any use, access, or disclosure of Information in violation of this Agreement was through the fault of the other party. XI. Ownership and Retention of Information Records and other documents, in any medium, furnished by one party to the other will remain the property of the furnishing party absent a written agreement to the contrary. The parties agree that except as provided in Section XII,below, a party receiving Information under this Agreement may retain the Information in accordance with the receiving party's electronic information and document retention policies, as applicable. XII. Return or Destruction of Confidential Information and Confidential Tax Information A. Return or Destruction for Violation: A party may, at any time, require the return or destruction of all Confidential Information or Confidential Tax Information provided to the other party during the term of this Agreement if Confidential Information or Confidential Tax Information in the possession of the receiving party has been disclosed, accessed, or used, or is at substantial risk of disclosure, access, or use, in violation of the terms of this Agreement. i B. Request for Return or Destruction. Any request for return or destruction of Information must be in writing and provide a reasonable time for compliance. A party AGENCY DATA SNARING AGREEMENT - Page 4 DOR Contract No. may request certification in writing that all copies of the Information have been returned or destroyed. XIII. Not a Service Agreement Neither party is obligated to provide services or is entitled to compensation under this Agreement. XIV. 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. XV. 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 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. XVI. 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. AGENCY DATA SHARING AGREEMENT Page 5 DOR Contract No. 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 VIII.A, VIILB, and X.B. 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 their successors 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. Signed in counterparts, effective as of the date of the final signature of the parties below: State of Washington City of Kent Department of Revenue r Vikki Smith (Date) i atiar ) (Date) Deputy Director 5uzs?t-1-e C®ok�, (Print Name) TEMPLATE APPROVED AS TO FORM ONLY On file (Title) Assistant Attorney General AGENCY DATASHARING AGREEMENT Page 6 i I DOR Contract No. 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 VIILA, VIILB, and X.B. 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 their successors 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. 1. 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. Signed in counterparts, effective as of the date of the final signature of the parties below: State of Washington City of Kent Department of Revenue Vikki Smith (Date) i at/ ) (Date) Deputy Director 5ua el+e. Cooke., (Print Name) TEMPLATE APPROVED AS TO FORM ONLY , n On file (Title) Assistant Attorney General AGENCY DATA SHARING AGREEMENT Page 6 A Depuunent of EXC/SEC Revenue Woshiogton stole Tax and License Confidentiality Affidavit This form must be completed and signed by every individual (in eluding 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 employed by (Prim 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 information may be further restricted by an information-sharing agreement. Dated: (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) (Pri'd jul isdictian) 1 authorize who has a business need to access the following (Pt innrmne and title) from the Washington State Department of Revenue(check all that apply): ❑ Licensing Information ❑ Tax Information (Signntiu'e) REV 27 0056e(5/20/14) Taxpayer 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 j urisdiction who have a signed Confidentiality Affidavit on file with the Department. Licensing Information RCW 19.02.115 httu://apusjee .wa eov/RCW/default.as Ocite=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 Jaw, 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 I http://apbs.leg.wa.gov/RCW/def,iult.,t,spx?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 (BEET) • Leasehold Excise Tax Data Security Deep all data secure regardless of medium. ✓ Print only information you need ✓ Do not leave documents on printers ✓ Copy or download electronic data only as needed and save wbere 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 8232330 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 Liason at PattiWQa dor.wa.gov. If you have questions contact by email or by calling (360) 534-1543. REV 27 0056e(V20/14) REQUEST FOR MAYOR'S SIGNATURE T Please Fill in All Applicable Boxes >,:— Routing Information (ALL REQUESTS MUST FIRST BE ROUTED THROUGH THE LAW DEPARTMENT) Originator: Robert Goehrin , CFE, CPA Phone (Originator): _ Date Sent: June 18, 2014i Date Require : July 14 2014 Return Signed Document to: Robert CONTRACT TERMINATION DATE: Five Years Goehring from Date of Execution VENDOR NAME: Department of Revenue DATE OF COUNCIL APPROVAL: N/A Brief Explanation of Document: The Agency Data Sharing Agreement establishes terms under which the Department of Revenue may share confidential tax information with authorized City of Kent elected officials and the personnel. This contract is an updated version of the Agency Data Sharing Agreement executed on October 1, 2012. Key changes as follows: ® Elimination of Section XVI'Additional Terms and Exhibit B Additional Terms (technical matters regarding state excise tax system) ® Replacement of Secrecy Clause Affidavit form with Tax and License Confidentiality Affidavit form (On 3une 5, 2014 the DOR'advised that usage of form is prospective) All Contracts Must Be Routed Through The Law Department (This area to be completed by the Law Department) Received: i Approval of Law Dept.: :'_ • . ' j¢jpF`,t 4 """JJJ% ". yy Law Dept. Comments: 14, Date Forwarded to Mayor: 4 Shaded Areas To;Be Completed By Administration Staff , Received: Recommendations and Comments: t � ,'.:: Disposition: / XZt dZIK` 'fAf s a y 4 0 Date Returned: I