A. The city shall not disclose any tax information that would violate the Washington State Public Records Act (Chapter 42.56 RCW, as amended) or any other law prohibiting disclosure of tax information, as that term may be defined by law.

B. RCW 82.32.330(3)(i), as currently enacted, allows disclosure of taxpayer information to other certain designated governmental entities for official purposes but only if those governmental entities grant substantially similar disclosure privileges to the city of Bellingham. Accordingly, council grants reciprocity to those governmental entities identified in RCW 82.32.330(3)(i), as that section is currently enacted or as it may hereafter be modified, that grant reciprocity to the city of Bellingham; provided, that those governmental entities shall not further disclose the tax information except as authorized by law.

C. Nothing in this section shall prevent the use of tax information by the city or any other agency in any civil or criminal action involving any license, tax, interest, or penalty or as otherwise may be authorized by law. [Ord. 2012-12-055 § 1; Ord. 2002-12-106].