Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, and destructiveHint, so the safety profile is covered. The description adds valuable behavioral context: it specifies the data source (OpenAccountants tax calendar) and that the response marks jurisdiction_source, which helps the agent interpret results. It doesn't describe output format, but the presence of an output schema mitigates that gap.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.