Loading...
DOR Data Sharing Agreement 2026-2031Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 CITY DATA SHARING AGREEMENT FOR TAX AND LICENSING INFORMATION I. Parties and Contact Information State of Washington Department of Revenue Mailing PO Box 47456 Address Olympia, WA 98504-7456 Delivery 6400 Linderson Way SW Address Tumwater, WA 98501-7456 Contract India McKoy Manager: Phone: (360) 534-1624 E-mail: doratasharin dor.wa. ov City of Edmonds 121 5t" Ave N Edmonds, WA 98020 121 5t" Ave N Edmonds, WA 98020 Megan Luttrell Phone: (425) 775-7724 Email: M2gyqn.luttrell_@edmondswa.gov II. Purpose and Authority The purpose of this Data Sharing Agreement ("Agreement") is to establish the terms under which the Washington State Department of Revenue ("Department") and City of Edmonds ("City") may voluntarily share information of the types identified below for tax enforcement, to determine B&O tax owed for an individual business and other official purposes pursuant to Revised Code of Washington (RCW) 19.02.115(3)(j) and RCW 82.32.330(3)(h). 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: Exhibit A Confidentiality and Non -Disclosure Agreement Exhibit B Certification of Data Disposition Exhibit C Data Elements Provided to the City of Edmonds Exhibit D Authorized Users List IV. Definitions CITY OF EDMONDs DATA SHARING AGREEMENT Page 1 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 A. "Agent" means a third -party authorized representative(s) of the City or the Department that provides tax enforcement or tax regulation services to the City or the Department. B. "Authorized User" means an individual or individuals with an authorized business need to access Data under this Agreement. C. "Cloud" refers to a non -partner data center(s) offering infrastructure, operating system platform, or software services. A more complete definition of "cloud" can be found in the National Institute of Standards (NIST) Special Publication 800-145. D. "Complex Password" or "Complex Passphrase" refers to a secret phrase, string of characters, numbers, or symbols used for authentication that is not easily guessable and meets an established industry guideline for complexity and length, such as NIST Special Publication 800-118. E. "Confidential" refers to data classified as at least Category 3 Data under Washington Technology Solutions' (WaTech's) Data Classification Standard. F. "Confidential Licensing Information" has the same meaning as "Licensing Information" under RCW 19.02.115(1)(b). Confidential Licensing Information is classified as at least Category 3 Data under WaTech's Data Classification Standard. G. "Confidential Tax Information" has the same meaning as "Return," "Tax Information," and "Taxpayer Identity" under RCW 82.32.330(1)(b),(c), & (e). Confidential Tax Information is classified as at least Category 3 Data under WaTech's Data Classification Standard. H. "Contract Manager" means the individual identified on this Agreement who will provide oversight of the activities conducted under this Agreement. "Data" refers to individual pieces of information. J. "Encryption" refers to enciphering Data with a NIST-approved algorithm or cryptographic module using a NIST-approved key length. K. "Mobile Devices" 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. "Portable Media" 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. M. "Receiving Party" means an individual or individuals within a state agency authorized to receive Data under this agreement. N. "Workstation" refers to a City -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 WaTech's Data Classification Standard. B. Permitted Uses: Confidential Licensing Information, Confidential Tax Information and Confidential Information received under this Agreement may be used for official purposes only. CITY OF EDMONDs DATA SHARING AGREEMENT Page 2 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 C. Permitted Access: Confidential Licensing Information, Confidential Tax Information and Confidential Information may be accessed only by each party's employees that have a bona fide need to access such information in carrying out their official duties, and each party's agents that have a bona fide need to access such information for tax enforcement and tax regulation purposes. D. Permitted Disclosure: Confidential Licensing Information, Confidential Tax Information and Confidential Information received under the Agreement must not be disclosed to non-parties unless the disclosure is: 1. Ordered under any judicial or administrative proceeding; 2. Authorized by 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 City reasonably believes that it must disclose confidential or confidential tax information received under this Agreement pursuant to a Public Records Request, City must give notice to the Department of its intention to disclose. 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 City believes it must disclose. VI. Information Types A. "Confidential Licensing Information": 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 Information protected by RCW 19.02.115 is classified as, at least, Category 3 Data under WaTech's 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, 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 WaTech's Data Classification Standard. C. "Confidential Information": Any information, except Confidential Licensing Information and Confidential Tax Information, that may legally be shared between the parties and is personal or proprietary in nature, or is exempt from public disclosure under 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(10). Confidential Information is classified as, at least, Category 3 Data under WaTech's Data Classification Standard. CITY OF EDMONDs DATA SHARING AGREEMENT Page 3 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 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 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. 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 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. 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 City and a copy provided to the Department. The Confidentiality and Non -Disclosure Agreement is attached to this Agreement at Exhibit A. E. Authorization: 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: 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. CITY OF EDMONDs DATA SHARING AGREEMENT Page 4 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 B. Ensuring Security: 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 City security policies, procedures, and safeguards for Confidential Data. 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 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). XI. Breach of Confidentiality In the event of any use, access, or disclosure of Confidential Data by City, its employees, or its agents in material violation of the terms of this Agreement: A. City shall notify the Department in writing as soon as practicable, but no later than three (3) working days, after determining that a suspected violation has occurred. B. City shall cooperate with and provide information requested by the Department concerning the circumstances of the breach. C. City is responsible and liable for costs of notification and any other associated costs and liability arising out of any 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, City shall give notice to the Department within one (1) business day of discovering the compromise or potential compromise. 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; CITY OF EDMONDs DATA SHARING AGREEMENT Page 5 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 B. A description of the Department Data involved in the event; and C. Corrective actions 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. 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 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. City may archive Department Data for disaster recovery 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 CITY OF EDMONDs DATA SHARING AGREEMENT Page 6 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 a. City will meet Cloud and Data requirements in WaTech's Standard for Securing Information Technology Assets, Standard 141.10, WaTech's Information Security Risk Assessment Standard, WaTech's Encryption Standard, WaTech's Firewall Standard, WaTech's Asset Management Policy, WaTech's Media Sanitization and Disposal Standard, WaTech's Data Backup and Recovery Standard b. City will, at a minimum, meet the following requirements: 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. 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. CITY OF EDMONDs DATA SHARING AGREEMENT Page 7 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 3. Optical disks kept in secure physical locations do not require encryption. C. Protection of Data in Transit. 1. City agrees that any retransmission of Department Data over a network, other than the City internal business network, will be encrypted. XIV. Data Securitv Audits 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. City will also allow for the Department to conduct contract compliance audits, at the Department's discretion, to verify that City is properly and fully complying with all other terms and conditions of this Agreement. XV. 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 City, all Department Data can be identified for return or destruction. XVI. Ownership and Retention of Records Records furnished to City in any medium remain the property of the Department. Except as otherwise expressly provided in this Agreement, City may retain possession of all such records in accordance with RCW 40.14, Preservation and Destruction of Public Records. XVII. 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 City during the term of this Agreement if Confidential Licensing Information, Confidential Tax Information, and/or Confidential Information in the possession of City has been disclosed, accessed, or used, or is at substantial risk of disclosure, access, or use, in violation of the terms of this Agreement. B. Request for Return or Destruction. Any request for return or destruction of Confidential Licensing information, Confidential Tax Information and Confidential Information must be in writing and provide a reasonable time for compliance. The Department may request certification in writing that all copies of the Confidential Licensing information, Confidential Tax Information and Confidential Information have been returned or destroyed. CITY OF EDMONDs DATA SHARING AGREEMENT Page 8 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 C. Acceptable Destruction Methods. The destruction of any information under this Agreement must follow the Agreement's Data Destruction Procedures. XVIII. Disposition of Data A. Upon termination of the Agreement, City shall dispose of the data received using the Data Destruction Procedures in this Agreement. B. Upon the destruction of Department data, 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. XIX. 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. For mechanical hard drives, use a "wipe" utility which will overwrite the data at least three (3) times using either random or single character data; 2. For solid state hard drives, use a "secure erase" utility that resets all cells to zero; 3. Degauss sufficiently to ensure that the data cannot be reconstructed; or 4. Physically destroy disk(s) D. Portable media 1. For mechanical hard drives, use a "wipe" utility which will overwrite the data at least three (3) times using either random or single character data; 2. For solid state hard drives and devices, use a "secure erase" utility that resets all cells to zero; 3. Degauss sufficiently to ensure that the Data cannot be reconstructed; 4. Physically destroy disk(s) or devices; or 5. For SmartPhones and similar small portable devices use one of the following: a. If the devices are encrypted and secured with a complex password, the data is considered destroyed. Before disposal or reissue of the device, make sure the data is encrypted and then reset the device to original or new condition; or b. If a Mobile Device Management (MDM) solution for the device exists, enable the remote wipe command to destroy the Data. E. Cloud Storage CITY OF EDMONDs DATA SHARING AGREEMENT Page 9 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 1. Use the cloud provider's procedures to permanently delete the files and folders. XX. Not a Service Agreement Neither party is obligated to provide services or is entitled to compensation under this Agreement. XXI. 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. XXII. 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 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 or dispute resolution board. XXIII. Miscellaneous Terms A. Governing Law and Venue. This Agreement shall be governed by the laws of the state of Washington. Any action arising out of this Agreement must be commenced in Thurston County, Washington. B. Interpretation. This Agreement shall be interpreted to the extent possible in a manner consistent with all applicable laws and not strictly for or against either party. C. Severability. If any term of this Agreement shall be finally adjudicated by a court of competent jurisdiction to be unenforceable, the remainder of this Agreement will remain in full force and effect. D. Survival. Terms of this Agreement, which by their nature would continue beyond termination, will survive termination of this Agreement for any reason, including without limitation, terms in Sections IX.A. and IX.B. (Confidentiality and Security). E. No Waiver. The failure of either party to enforce any term in anyone or more instance will not be construed as a waiver of a future right to insist upon strict performance of the term. CITY OF EDMONDs DATA SHARING AGREEMENT Page 10 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 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. 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. K. Agent Contract Terms and Conditions. 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. City shall be responsible for the acts and omissions of any of their agents. CITY OF EDMONDs DATA SHARING AGREEMENT Page 11 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA DOR Contract No. K2498 Signed in counterparts, effective as of the date of the final signature of the parties below: State of Washington Department of Revenue City of Edmonds ESigned by: D CUSIgned by: �sbv' Fbw� 3/9/2026 1 5:48:2r;u'u- 3/13/2026 1 9:28:23 AM PDT , ,,4U.. - (Signature) (Date) (Signature) (Date) Alyson Fouts (Print Name) Acting Deputy Director (Title) On File Assistant Attorney General Todd Tatum (Print Name) City Administrator (Title) CITY OF EDMONDs DATA SHARING AGREEMENT Page 12 DoounignEnvelope ID: CDEE4rCA-8Gr8-4Br4fBAAA-9F8n22ArD2CA mi EXHIBIT A Confidentiality and Non -Disclosure Agreement Individuals with access to Washington State Department of Revenue's Confidential Information must complete and sign this form. Identification: Name: Employer: Address: City, State, Zip: Scope: Confidential Information under this Agreement includes: Title: Phone: Email: ° Licensing information ° Personal information * Property tax information . ° Return and tax information ( ) ° Federal tax information ( ) ~ Unclaimed Property ( ) ~ Other information exempt bylaw Acknowledgement of Confidentiality: | 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 v��� �~� guilty ofamisdemeanor. Astateomployo issubject to the loss of their position and the inability to hold public employment inWashington state for two years (RCVV82.32.330(0)and 1Q.U2.115(0)).Aoindividual 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 orfederal laws. | 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 bocompleted uyennp8oyer): I authorize the individual above to have access to Confidential Information to meet the following business requirements: Signature: Authority: oSupervisor 0 Contract Manager oxgoncy Security Administrator o This form isavailable anafillablemfonline uu CITY OF EDMONDs DATA SHARING AGREEMENT Page 13 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA What types of tax 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. Confidential Information Scenario Yes or No? Access The Mayor asks if ABC Yes, detailed information about a If the Mayor has a business Painting is reporting sales tax business's tax reporting is confidential. need and submitted a signed to your city. Even though the mayor didn't ask for Confidentiality Agreement to actual dollar amounts, disclosing the Department, the whether the business has reported or information may be shared. not is considered a disclosure. A councilmember asks how Yes, detailed information regarding a If the councilmember has a much tax Jim's Plumbing has business's tax reporting is confidential. business need and submitted a reported to your jurisdiction. signed Confidentiality Agreement to the Department, the information may be shared. A fire department employee Yes, the information contained on the If the fire department employee wants to know if Joe's business application, including the city has a business need and Automotive indicated on addendum, is confidential. submitted a signed their business license that Confidentiality Agreement to they will store flammable or the Department, the toxic materials. information may be shared. The county's monthly local No, talking about the distribution General public, City staff, media tax distribution amount is amounts as a whole and even stating higher than normal due to that it is due to one taxpayer's reporting reporting of one taxpayer. is allowed as long as the taxpayer's At a council meeting, the name and the amount the taxpayer difference is discussed but no reported is not disclosed. taxpayer name is disclosed. Note: the taxpayer's business activity (i.e., hotel) cannot be disclosed if there are less than three (3) businesses with that activity in the jurisdiction. The Treasurer asks whether a No, any information contained in the General public, City staff, media business is registered, and if online Business Lookup is considered so, what is their address? public information: https://secure.dor.wa.gov/gteunagthZ CITY OF EDMONDs DATA SHARING AGREEMENT Page 14 DoounignEnvelope ID: CDEE4rCA-8Gr8-4Br4fBAAA-9F8n22ArD2CA Confidential information Scenario Yes or No? Access Another jurisdiction contacts Yes, the information we send one The Department provides each you to see if ABC Painting jurisdiction may not be shared with jurisdiction the information has reported sales tax to another. they are entitled to, based on your jurisdiction. how the taxpayer reports their Combined Excise Tax Return. The jurisdiction requesting the information should contact the Department to investigate the taxpayer's local tax coding. A reporter contacts you to Yes. Although the reporter got the confirm the amount of tax amount from the taxpayer, reported by a taxpayer to confirmation by a local your jurisdiction. The jurisdiction is considered a reporter got the figure from release of confidential the business. information. A Finance Director prepares It depends on the number of taxpayers If less than three (3) - only the a report for a council in the NAICS codes: jurisdiction's employees or meeting showing the sales authorized individuals (mayor, tax distributions by NAICS Yes: As a policy, DOR does not disclose councilperson, etc.) with a code. information when there are fewer than business need and a signed three (3) taxpayers in a NAICS code, as Confidentiality Agreement on it may be possible to determine the file may view the information. income reported by the taxpayers. Three (3) or more — general No: If there are three (3) or more public, City staff, media may taxpayers, there is no risk of disclosure. view the information. NOTE: A local jurisdiction may release taxpayer information if the Department is given Confidential7bx Information Authorization form that is signed bythe taxpayer. CITY OF EDMONDs DATA SHARING AGREEMENT Page 15 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA EXHIBIT B Certification of Data Disposition Date of Disposition _ All copies of any data sets related to DSA No. K2498 have been wiped from data storage systems. All materials and non -wiped computer media containing any data sets related to DSA No. K2498 have been destroyed. All copies of any data sets related to DSA No. K2498 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. K2498 have been fulfilled as indicated above. (City Contract Manager Printed Name) (City Contract Manager Signature) (Date) Return original to the Department Contract Manager indicated on page one of this contract. Retain a copy for your records. CITY OF EDMONDs DATA SHARING AGREEMENT Page 16 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA EXHIBIT C Data Elements Provided to the City of Edmonds Taxpayer Account Administration (TAA) will provide the following data reports the date range for the initial request is 1/1/2024 to current): Report 1(Annually), all businesses with an address in Edmonds. Data Fields: Gross revenue, deductions, taxable income, classifications, NAICS, address Report 2 (Annually), all businesses Edmonds sales/use tax paid, also reporting in another B&O tax classification besides retailing. Businesses that do not have a Edmonds address but have reported Edmonds local sales/use tax will also be included in this report. Data Fields: Gross revenue, deductions, taxable income, classifications, NAICS, address Report 3 (Annually), the City will provide a list of UBI numbers and the Department will provide the following data. Data Fields: Gross revenue, deductions, taxable income, classifications, NAICS, address Method of Delivery: My DOR/Secure Messaging Department TAA Business Contact: Dawins Kemp, Excise Tax Examiner 4 Taxpayer Account Administration dawinsk dor.wa. ov Business Licensing Service (BLS) will provide Report 1 from My Search, and the Partner Interface Report which includes the governing people): Report 1 from My Search Data Fields: 1. UBI 2. Entity Cease Date 3. Entity Type 4. Primary NAICS 5. Secondary NAICS 6. Account Type 7. Account Formatted ID 8. Account Cease Date 9. Date Incorporated 10. Incorporated State CITY OF EDMONDs DATA SHARING AGREEMENT Page 17 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA 11. Account Address Frequency: Annually Method of Delivery: DOR/Secure Messaging Department BLS Business Contact: Denise Ceja, BLS Partnership Services Manager Taxpayer Services 4e �isec �dor.w�a-ov CITY OF EDMONDs DATA SHARING AGREEMENT Page 18 Docusign Envelope ID: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA 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). CITY OF EDMONDs DATA SHARING AGREEMENT Page 19 Envelope Id: CDEE47CA-8878-4B74-BAAA-9F9522A7D2CA Subject: Complete with Docusign: DOR-DSA-K2498-00-City of Edmonds -Draft. 1 0.22.25.docx Source Envelope: Document Pages: 19 Signatures: 2 Certificate Pages: 5 Initials: 0 AutoNav: Enabled Envelopeld Stamping: Enabled Time Zone: (UTC-08:00) Pacific Time (US & Canada) Status: Original 3/9/2026 1:14:34 PM Security Appliance Status: Connected Storage Appliance Status: Connected Alyson Fouts AlysonF@DOR.WA.GOV Acting Deputy Director Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Accepted: 3/9/2026 5:47:51 PM ID:f837e710-4c7b-4d26-976a-0bc7b444c1c3 Todd Tatum todd.tatum@edmondswa.gov City Administrator Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Accepted: 3/13/2026 8:25:11 AM ID:bb3c13f4-c7a6-4501-8c7c-1b823862dd85 Holder: India McKoy indiam@dor.wa.gov Pool: StateLocal Pool: Washington State Department of Revenue E a� Signetl by: 7D358362F306408... Signature Adoption: Pre -selected Style Using IP Address: 136.226.56.81 EID—Sign1d by: fi 3F5E7A525A9C461 _. Signature Adoption: Pre -selected Style Using IP Address: 74.112.48.2 Patricia Taraday� patricia@lighthouselawgroup.com Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Not Offered via Docusign Status: Completed Envelope Originator: India McKoy PO Box 47473 Olympia, WA 98504-7473 indiam@dor.wa.gov IP Address: 136.226.56.124 Location: DocuSign Location: Docusign Sent: 3/9/2026 1:23:37 PM Viewed: 3/9/2026 5:47:51 PM Signed: 3/9/2026 5:48:22 PM Sent: 3/9/2026 5:48:24 PM Resent: 3/12/2026 4:26:28 PM Viewed: 3/13/2026 8:25:11 AM Signed: 3/13/2026 9:28:23 AM Sent: 3/13/2026 9:28:26 AM Denise Ceja denisec@dor.wa.gov L ... !;!O?PPIED Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Accepted: 3/12/2026 6:18:01 AM ID: 11ea79fc-e115-4253-b8a4-bdbf7293af96 Dawins Kemp dawinsk@dor.wa.gov Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Not Offered via Docusign Data Sharing Inbox dordatasharing@dor.wa.gov Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Not Offered via Docusign Sent: 3/13/2026 9:28:26 AM Sent: 3/13/2026 9:28:27 AM Sent: 3/13/2026 9:28:28 AM Megan Luttrell u Sent: 3/13/2026 9:28:28 AM megan.luttrell@edmondswa.gov City of Edmonds Security Level: Email, Account Authentication (None) Electronic Record and Signature Disclosure: Not Offered via Docusign Envelope Sent Hashed/Encrypted 3/9/2026 1:23:37 PM Envelope Updated Security Checked 3/12/2026 4:26:27 PM Envelope Updated Security Checked 3/12/2026 4:26:27 PM Envelope Updated Security Checked 3/12/2026 4:26:27 PM Certified Delivered Security Checked 3/13/2026 8:25:11 AM Signing Complete Security Checked 3/13/2026 9:28:23 AM Completed Security Checked 3/13/2026 9:28:28 AM Electronic Record and Signature Disclosure created on: 2/8/2022 1:15:57 PM Parties agreed to: Alyson Fouts, Todd Tatum, Denise Ceja ELECTRONIC RECORD AND SIGNATURE DISCLOSURE From time to time, Carahsoft OBO Washington State Department of Revenue (we, us or Company) may be required by law to provide to you certain written notices or disclosures. Described below are the terms and conditions for providing to you such notices and disclosures electronically through the DocuSign system. Please read the information below carefully and thoroughly, and if you can access this information electronically to your satisfaction and agree to this Electronic Record and Signature Disclosure (ERSD), please confirm your agreement by selecting the check -box next to `I agree to use electronic records and signatures' before clicking `CONTINUE' within the DocuSign system. Getting paper copies At any time, you may request from us a paper copy of any record provided or made available electronically to you by us. You will have the ability to download and print documents we send to you through the DocuSign system during and immediately after the signing session and, if you elect to create a DocuSign account, you may access the documents for a limited period of time (usually 30 days) after such documents are first sent to you. After such time, if you wish for us to send you paper copies of any such documents from our office to you, you will be charged a $0.00 per -page fee. You may request delivery of such paper copies from us by following the procedure described below. Withdrawing your consent If you decide to receive notices and disclosures from us electronically, you may at any time change your mind and tell us that thereafter you want to receive required notices and disclosures only in paper format. How you must inform us of your decision to receive future notices and disclosure in paper format and withdraw your consent to receive notices and disclosures electronically is described below. Consequences of changing your mind If you elect to receive required notices and disclosures only in paper format, it will slow the speed at which we can complete certain steps in transactions with you and delivering services to you because we will need first to send the required notices or disclosures to you in paper format, and then wait until we receive back from you your acknowledgment of your receipt of such paper notices or disclosures. Further, you will no longer be able to use the DocuSign system to receive required notices and consents electronically from us or to sign electronically documents from us. All notices and disclosures will be sent to you electronically Unless you tell us otherwise in accordance with the procedures described herein, we will provide electronically to you through the DocuSign system all required notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you during the course of our relationship with you. To reduce the chance of you inadvertently not receiving any notice or disclosure, we prefer to provide all of the required notices and disclosures to you by the same method and to the same address that you have given us. Thus, you can receive all the disclosures and notices electronically or in paper format through the paper mail delivery system. If you do not agree with this process, please let us know as described below. Please also see the paragraph immediately above that describes the consequences of your electing not to receive delivery of the notices and disclosures electronically from us. How to contact Carahsoft OBO Washington State Department of Revenue: You may contact us to let us know of your changes as to how we may contact you electronically, to request paper copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures electronically as follows: To contact us by email send messages to: brycec@dor.wa.gov To advise Carahsoft OBO Washington State Department of Revenue of your new email address To let us know of a change in your email address where we should send notices and disclosures electronically to you, you must send an email message to us at brycec@dor.wa.gov and in the body of such request you must state: your previous email address, your new email address. We do not require any other information from you to change your email address. If you created a DocuSign account, you may update it with your new email address through your account preferences. To request paper copies from Carahsoft OBO Washington State Department of Revenue To request delivery from us of paper copies of the notices and disclosures previously provided by us to you electronically, you must send us an email to brycec@dor.wa.gov and in the body of such request you must state your email address, full name, mailing address, and telephone number. We will bill you for any fees at that time, if any. To withdraw your consent with Carahsoft OBO Washington State Department of Revenue To inform us that you no longer wish to receive future notices and disclosures in electronic format you may: i. decline to sign a document from within your signing session, and on the subsequent page, select the check -box indicating you wish to withdraw your consent, or you may; ii. send us an email to @cec@dor.wa.gov and in the body of such request you must state your email, full name, mailing address, and telephone number. We do not need any other information from you to withdraw consent.. The consequences of your withdrawing consent for online documents will be that transactions may take a longer time to process.. Required hardware and software The minimum system requirements for using the DocuSign system may change over time. The current system requirements are found here: https://support.docusi�n,corn/;uides/signerm� si nin mms�stem-requirements. Acknowledging your access and consent to receive and sign documents electronically To confirm to us that you can access this information electronically, which will be similar to other electronic notices and disclosures that we will provide to you, please confirm that you have read this ERSD, and (i) that you are able to print on paper or electronically save this ERSD for your future reference and access; or (ii) that you are able to email this ERSD to an email address where you will be able to print on paper or save it for your future reference and access. Further, if you consent to receiving notices and disclosures exclusively in electronic format as described herein, then select the check -box next to `I agree to use electronic records and signatures' before clicking `CONTINUE' within the DocuSign system. By selecting the check -box next to `I agree to use electronic records and signatures', you confirm that: You can access and read this Electronic Record and Signature Disclosure; and You can print on paper this Electronic Record and Signature Disclosure, or save or send this Electronic Record and Disclosure to a location where you can print it, for future reference and access; and Until or unless you notify Carahsoft OBO Washington State Department of Revenue as described above, you consent to receive exclusively through electronic means all notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you by Carahsoft OBO Washington State Department of Revenue during the course of your relationship with Carahsoft OBO Washington State Department of Revenue.