HomeMy WebLinkAboutRes 2008-13C
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RESOLUTION NO. 2008 -13
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, APPROVING AN INTERGOVERNMENTAL
AGREEMENT BETWEEN THE TOWN OF FOUNTAIN HILLS AND THE
ARIZONA DEPARTMENT OF REVENUE RELATING TO TAXPAYER
JOINT AUDITS AND UNIFORM PRACTICES.
BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS as follows:
SECTION 1. That the intergovernmental agreement (the "IGA ") between the Town of
Fountain Hills and the Arizona Department of Revenue relating to taxpayer joint audits and
uniform practices is hereby adopted in the form attached hereto as Exhibit A and incorporated
herein by reference.
SECTION 2. That the Mayor, the Town Manager, the Town Clerk and the Town
Attorney are hereby authorized and directed to cause the execution of the IGA and to take all
steps necessary to carry out the purpose and intent of this Resolution.
PASSED AND ADOPTED by the Mayor and Council of the Town of Fountain Hills,
Arizona, April 3, 2008. n
FOR THE TOWN OF F NTAIN HILLS: ATTESTED TO:
W. J. Nichols, ayor Bevelyn J. nd , Town Clerk
REVIEWED BY: APPR,0VED AS TO FORM:
Kathlec 6 M. Zanon, Interim Town Manager
847778.1
r
Town Attorney
EXHIBIT A
TO
RESOLUTION NO. 2008-13
[Intergovernmental Agreement]
See following pages.
847778.1
INTERGOVERNMENTAL AGREEMENT BETWEEN
THE STATE OF ARIZONA AND A PROGRAM CITY
THIS AGREEMENT is entered into this 3rd day of April , 202_§ $ by and
between the ARIZONA DEPARTMENT OF REVENUE, hereinafter referred to as
DEPARTMENT OF REVENUE, and the CITY /TOWN OF Fountain Hills, hereinafter referred
to as CITY/TOWN. This Agreement shall supersede and replace all previous intergovernmental
agreements entered into by the DEPARTMENT OF REVENUE and CITY /TOWN regarding
taxpayer joint audits and the uniform method of administration, collection, audit and licensing of
t1- *"0Qnttnn 111`1%► ;1ATe tax i.ieV tGY QPxiQrci i-ou t � -t filel excise and ise tart and rental occup. -anc ►
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taxes imposed by the State or Cities or Towns.
WHEREAS, Title 11, Chapter 7, Article 3 (A.R.S. § 11 -952) authorizes two or more
public agencies to enter into intergovernmental agreements to contract for services, if authorized
by their legislative or governing bodies, and
WHEREAS, A.R.S. § 42 -6001 et sect. provides that the DEPARTMENT OF REVENUE
may collect and administer any transaction privilege license tax or use tax imposed by any city or
town; and provides for uniform audit functions including joint audits of a taxpayer by the
DEPARTMENT OF REVENUE and cities or towns where the taxpayer conducts business; and
provides that the DEPARTMENT OF REVENUE and any CITY /TOWN may enter into
intergovernmental contracts or agreements to provide a uniform method of administration,
collection, audit and licensing of transaction privilege and use taxes imposed by the State or
Cities or Towns, and
WHEREAS, the CITY /TOWN has taken appropriate action by ordinance, resolution or
otherwise, pursuant to the laws applicable to the governing body of CITY/TOWN, approving
this Agreement, and
WHEREAS, the DEPARTMENT OF REVENUE and the CITY /TOWN now desire to
enter into such an intergovernmental agreement:
The parties agree to the following:
1. Disclosure of Information Furnished by CITY/TOWN
(a) Statutory Authority: The disclosure (by any means) of confidential CITY /TOWN tax
information is governed by Model City Tax Code section 510.
(b) Scope: In accordance with Model City Tax Code section 510(h), the CITY/TOWN may
disclose to the DEPARTMENT OF REVENUE'S tax officials any information regarding
the enforcement and collection of privilege or use taxes by the CITY /TOWN. Any
taxpayer information released by the CITY /TOWN to the DEPARTMENT OF
REVENUE may only be used for internal purposes and may not be disclosed to the
public in any manner, that does not comply with the Model City Tax Code or other
confidentiality standards established by the CITY /TOWN. The DEPARTMENT OF
EGA - Program Cities
Revised December 5, 2007
REVENUE hereby agrees that any release or use of confidential information contrary to
the terms of this Agreement will result in the immediate suspension* of any rights of the
DEPARTMENT OF REVENUE to receive taxpayer information.
2. Information Furnished by CITY/TOWN.
(a) Within ten (10) days after the execution of this Agreement, the CITY /TOWN shall
provide the DEPARTMENT OF REVENUE with a copy of its ordinance imposing the
Laxes to be collected her�andeJ,, as 111Gn arnendcd. If informnatiOn ha."i uireud�� be °v i
provided to the DEPARTMENT OF REVENUE by the CITY /TOWN, it is not necessary
for the CITY /TOWN to provide the same information until said ordinance is again
amended.
(b) Within fifteen (15) days following the adoption of an annexation ordinance, one copy of
the ordinance and notification of the effective date of such ordinance shall be sent to the
DEPARTMENT OF REVENUE.
(c) If the CITY/TOWN fails to notify the DEPARTMENT OF REVENUE at least sixty (60)
days before the effective date of any change or amendment to its ordinance pertaining to
the taxes to be collected under this Agreement, then it is understood that the
DEPARTMENT OF REVENUE shall not be obligated hereunder to begin collection of
said taxes as modified any sooner than 60 days after notice of said change or amendment.
(d) Within the constraints outlined in section 1 above, the CITY/TOWN shall provide to the
DEPARTMENT OF REVENUE, on a monthly basis, a list of the business licenses that it
has issued to each new taxpayer who is or may be taxable by the DEPARTMENT OF
REVENUE. The list will include information such as the new taxpayers' legal business
name, DBA's, physical address, mailing address, owners' .first and second names, phone
niunber for the contact person or business, NAICS codes, and identification numbers
such as state TPT license number, E[N and Social Security number.
(e) Upon request, the CITY /TOWN shall provide to the DEPARTMENT OF REVENUE any
data processing lists of accounts, by geographical areas, activity classification or other
breakdowns for which data processing programs have been developed.
(f) Upon request, the CITY /TOWN shall provide to the DEPARTMENT OF REVENUE any
infon-nation regarding development and impact fees to assist the DEPARTMENT OF
REVENUE with the auditing of taxpayers and billing and collection of taxes.
(g) Upon request by the DEPARTMENT OF REVENUE, the CITY /TOWN shall allow
inspections of any CITY/TOWN tax audits by DEPARTMENT OF REVENUE tax
officials during regular CITY /TOWN business hours.
(h) Upon request by the DEPARTMENT OF REVENUE, the CITY/TOWN shall provide the
DEPARTMENT OF REVENUE with a listing of all audits performed by the
IGn - Progrmn Cities
Revised Dccember 5, 2007
CITY/TOWN, including the taxpayer's name, city license number, address, audit period,
classification, and amount assessed, if the audits relate to a taxpayer who is or may be
taxable by the DEPARTMENT OF REVENUE.
3. Disclosure of Information Furnished by DEPARTMENT OF REVENUE.
(a) Statutory Authority: The disclosure (by any means)
of confidential
Arizona
tax
information is governed by A.R.S. § 42 -2001 et seq.
which strictly
controls
the
accessibility and use of this information. individuals who receive confidential
tax
t 7-11"n A n TN If 1. TT /� �+Z 7 1. T TT
in'Loj'nmation fi -on1 LlfG Lnrt11\.11V1E1V 1 OF RE V ENUME
are 1_ : zi s
a e subject LO
the
Lhe criminal
penalties imposed by A.R.S. § 42 -2004 if they misuse
or improperly
disclose
this
information to unauthorized individuals.
(b) Scope: Pursuant to A.R.S. § 42- 2003(H), the DEPARTMENT OF REVENUE may
disclose to the CITY /TOWN's tax officials only transaction privilege tax, use tax,
severance tax, jet fuel excise and'use tax, and rental occupancy tax information relating to
a taxpayer who is or may be taxable by the CITY /TOWN. Furthermore, any taxpayer
information released by the DEPARTMENT OF REVENUE to the CITY /TOWN may
only :be used for internal purposes and may not be disclosed to the public in any manner
that,.-does not comply with confidentiality standards established by the DEPARTMENT
OF REVENUE, (See Appendix A.) The CITY /TOWN hereby agrees that any release or
use of confidential information contrary to the terms of this Agreement will result in the
immediate suspension of any rights of the CITY /TOWN to receive taxpayer information
hereunder. A notice of suspension will be sent to the CITY /TOWN requesting response
to the allegation within 15 days and a review will occur to determine the length of the
suspension. The CITY /TOWN shall provide a list of the names and job titles of
employees authorized to receive confidential tax information. This list shall include any
independent auditors who must agree to be bound by the provisions of A.R.S. § 42 -2001
et seq. The CITY/TOWN shall promptly inform the DEPARTMENT OF REVENUE of
any additions, deletions or changes to this list within fifteen (1 S) business days.
4. Information Furnished By DEPARTMENT OF REVENUE.
Within the restrictions outlined in section 3 above, the DEPARTMENT OF REVENUE shall
provide the following information to the CITY/TOWN:
(a)' On a monthly basis, a record of tax payments which shall include the account name,
account number, account status, the taxable activity and the amount collected.
Delinquency infonnation also shall be furnished with respect to all taxpayers who are or
may be taxable by the CITY/TOWN for which no return is received.
(b) On a monthly basis, a list of the licenses that it has issued to each new taxpayer who is or
may be taxable by the CITY /TOWN. The DEPARTMENT OF REVENUE shall issue
licenses to taxpayers as the CITY /TOWN ordinances require.
3 IGA — Program Cities
Revised December 5, 2007
(c) Upon request by the CITY /TOWN, the DEPARTMENT OF REVENUE shall allow
inspections all information or audits relating to transaction privilege tax, use tax,
severance tax, jet fuel excise and use tax, and rental occupancy tax if the information or
audits relate to taxpayers who are or may be taxable by the CITY /TOWN. Such
inspections shall take place during regular DEPARTMENT OF REVENUE business
hours.
(d) Upon request by the CITY /TOWN, the DEPARTMENT OF REVENUE shall provide the
CITY /TOWN with a listing of all audits performed by the DEPARTMENT OF
1REVENUE, including the taxpayer's aaiue, license ini.ivaber, address, audit period,
classification, and amount assessed, if the audits relate to a taxpayer who is or may be
taxable by the CITY /TOWN.
(e) In.addition, the DEPAR'T'MENT OF REVENUE shall provide the CITY /TOWN with a
copy of its statutes imposing the taxes to be collected hereunder, as then amended, within
ten (10) days after the execution of the Agreement. If the information has been provided
by the DEPARTMENT OF REVENUE, it is not necessary for the DEPARTMENT OF
REVENUE to provide the same information again until said statutes are again amended.
5. Storage and Destruction of Confidential Information.
The DEPARTMENT OF REVENUE has promulgated confidentiality requirements which are
attached to this Agreement as Appendix A. All confidential information provided by the
DEPARTMENT OF REVENUE or CITY/TOWN shall be stored in accordance with these
requirements so as to maintain the confidentiality of this information. Prior to discarding, the
confidential information shall be destroyed in the following manner, in conformity with 26 USC.
§ 6103(p)(4)(F) (Internal Revenue Code § 6103(p)(4)(F)):
(a) Confidential information furnished to the user and any material generated therefrom, such
as extra copies, photo impressions, computer printouts, carbon paper, notes, stenographic
notes, and work papers should be destroyed by burning, mulching, pulping, shredding, or
disintegrating.
(b) The following precautions should be observed when destroying confidential information:
(1) Burning precautions: The material is to be burned in either an incinerator that
produces enough heat to burn the entire bundle or the bundle should be separated to
ensure that all pages are consumed.
(2) Shredding precautions: To make reconstruction more difficult, the paper should be
inserted so that lines of print are perpendicular to the cutting line and not maintain
small amounts of shredded paper. The paper should be shredded to effect 5/16 -Inch
wide or smaller strips; microfilm should be shredded to effect 1/35 -inch by 3/8 -inch
strips. If shredding is part of the overall destruction of DEPARTMENT OF
REVENUE data, strips can in effect be set at the industry standard (currently % ").
.however, when deviating from DEPARTMENT OF REVENUE'S 5/16"
¢ IGA — Progrem Cities
Revised December 5, 2007
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requirement, DEPARTMENT OF REVENUE data, as long as it is in this condition
(i.e., strips larger than 5/16 "), must be safeguarded until it reaches the stage where it
is rendered unreadable.
(3) Pulping should be accomplished so that all material is reduced to particles one inch or
smaller.
(4) Magnetic tape containing confidential information must not be made available for
reuse by other offices or released for destruction without first being subjected to
electromagnetic erasing. If reuse is not intended, the tape should be destroyed by
cutting into lengths of 18 inches or less or by burning to effect complete incineration.
(5) Whenever disk media leaves the physical or systemic control of the agency for
maintenance, exchange, or other servicing, any confidential information on it must be
destroyed by:
(i) Completely overwriting all data tracks a minimum of three times, using maximum
current that will not damage or impair the recording equipment; or
(ii) Running a magnetic strip, of sufficient length to reach all areas of the disk over
and under each surface a minimum of three times. If the information cannot be
destroyed as suggested, the disk will be damaged in an obvious manner to prevent
use in any disk drive unit and discarded.
(iii) Note: Hand tearing, recycling, or burying information in a landfill are
unacceptable methods of disposal.
6. Delegation of Authorii %
Any and all authority that the CITY /TOWN has under CITY/TOWN ordinances pertaining to the
collection of the taxes to be collected under this Agreement is hereby delegated to the
DEPARTMENT OF REVENUE except for those audits that are conducted by the CITY/TOWN
auditor or by an independent contract auditor hired by the CITY /TOWN.
7. Audifin .
The DEPARTMENT OF REVENUE shall have the authority to audit the CITY /TO)A N' S
taxpayers under the DEPARTMENT OF REVENUE'S audit program, except when the
CITY/TOWN .wishes to share joint authority with the DEPARTMENT OF REVENUE pursuant
to provisions adopted in Appendix IV of the Model City Tax Code. The CITY/TOWN may
share joint authority by: 1) using its own auditor to perform its own audit or to conduct a joint
audit with the DEPARTMENT. OF REVENE, or 2) hiring an independent contract auditor to
perform its own audit. To share joint audit authority with the DEPARTMENT OF REVENUE,
the CITY/TOWN shall notify the DEPARTMENT OF REVENUE at least thirty (30) days prior
5 IGA -- Program Cities
Revised December 5, 2007
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f 1. ! 7 4�lnf f .. i.yti .. �h- LYS r: � 1.. t..'1.. ;r•... , �+ i, 1 7j'w. ! {. :i. ri ii �Y!�•T( 1.. T.� !•f -�"r ., }(r � ..; . r'r• �- r•.t 'r'
to initiating any such audit program. When audit authority is shared, the parties agree to the
following:
(a) Upon request by the DEPARTMENT OF REVENUE, the CITY /TOWN shall allow the
DEPARTMENT OF REVENUE'S tax official to inspect any audits of CITY /TOWN' S
taxpayers - during the regular CITY./T- OWN business hours: _.... __..
(b) The CITY /TOWN shall provide the DEPARTMENT OF REVENUE with a listing of all
audits performed by the CITY/TOWN's auditor or independent contract auditor
Iricluu111g Liie taxpayerls mine, trlLy 11��i15� IIUI11uCi, a,L dr..S3; audit pexivd, �.lcisoafivu�it✓,•
and amount assessed.
(c) The DEPARTMENT OF REVENUE shall provide the CITY /TOWN with a copy of all
transaction privilege tax, use tax, severance tax, jet fuel excise and use tax, and rental
occupancy tax audits performed by the DEPARTMENT OF REVENUE, if the audits
relate to a taxpayer who is or may be taxable by the CITY /TOWN.
(d) Upon request by the CITY/TOWN, the DEPARTMENT OF REVENUE shall allow the
CITY /TOWN tax officials to inspect all information or audits relating to transaction
privilege tax, use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax,
if the information or audits relate to taxpayers who are or may be taxable by the
CITY /TOWN.
(e) When any CITY /TOWN exercises its right to conduct an audit using its own auditor or
an independent contract auditor, the CITY/TOWN assumes responsibility for the
following:
(1) Collection of Taxes
(2) Payment of Collected Taxes to CITY/TOWN
(3) Responsibility for Defense Litigation
(4) Responsibility for Administrative Review
(5) Delegation of Authority
8. Multi_ jurisdictional Audits.
Pursuant to A.R.S. § 42 -6005 and Model City Tax Code section 553, the DEPARTMENT OF
REVENUE and the CITY /TOWN may conduct a multijurisdictional audit pursuant to a
taxpayer's request. The jurisdiction that conducts the audit will be considered the lead
jurisdiction in charge of the audit. When a taxpayer requests a multijurisdictional audit, the
parties agree to the following:
6 IGA — Program Cities
�/ Revised December 5, 2007
(a) The DEPARTMENT OF REVENUE and. CITY/TOWN will use similar forms and
procedures in order to expedite the multijurisdictional audit process including:
1) Statute of Limitations Waiver
2) Sampling Agreement
3) Field Examination Agreement to Supply Additional Information.
The parties agree to secure these forms and have them executed when necessary in order
to protect the interests of both parties.
(b) The CITY/TOWN .and the DEPARTMENT OF REVENUE hereby delegate authority to
the lead jurisdiction's tax officials to sign the forms listed above in subsection (a) on their
behalf with a taxpayer under multijurisdictional audit. The lead jurisdiction will supply a
copy of the signed agreements to each jurisdiction participating in the audit.
9. MuMiurisdicitional Audits: Reviewing Workpapers.
When the DEPARTMENT OF REVENUE and CITY/TOWN share joint audit authority over a
taxpayer, upon request, the lead jurisdiction shall allow the other jurisdictions involved in the
multijurisdictional audit to inspect any workpapers or documentation collected or generated in a
multijurisdictional audit during the lead jurisdiction's regular business hours.
10. Responsibility for Representation in Litigation.
If the CITY/TOWN leads or conducts an audit, the CITY/TOWN is responsible for representing
itself in litigation regarding that tax matter. In the event that the CITY/TOWN defends a lawsuit
challenging CITY/TOWN taxes, the DEPARTMENT OF REVENUE agrees that it will
cooperate in the defense, including having its auditor meet with the CITY/TOWN's attorney for
informal interviews, providing documents and computer records, preparing for* depositions,
attending depositions. and trial as witnesses, and assisting in trial/hearing preparation as needed.
If the DEPARTMENT OF REVENUE is the lead jurisdiction in an audit, the DEPARTMENT
OF REVENUE will be responsible for coordinating the litigation and representing the
W
CITY /TON in any administrative appeals for that audit. If the protest of the audit progresses
beyond the administrative level, the CITY/TOWN is responsible for representing itself in the tax
matter (that is, at the Board of Tax Appeals, Tax Court and higher courts). It is understood that
the Office of the Attorney General will not represent the CITY/TOWN in any matters before any
court involving CITY/TOWN's tax, unless the CITY /TOWN and the Office of the Attorney
General have agreed otherwise.
11. Responsibility for Administrative Review.
7 IGA — Program Cities
Revised December 5; 2007
Upon the adoption of the Model City Tax Code by any CITY /TOWN, responsibility for
administrative review shall be governed by Model City Tax Code Section 570 as amended by
Appendix I - Modifications to Model City Code for CITIES/TOWNS in State Collection System
and Appendix IV - Modifications to the Model City Tax Code For Cities and Towns in State
Collection System Performing Supplementary Local Audits.
12. Collection of Taxes.
(a) The DEPARTMENT OF REVENUE shall collect any transaction privilege tax, use tax,
severance tax, jet fuel excise and use tax, and rental occupancy taxes imposed by the
CITY/TOWN, under- the provisions of their ordinances prior to adoption of the Model
City Tax Code, or provisions of the Code after adoption, commencing on the day
of P 20 , and continuing until this Agreement is terminated as
hereinafter provided.
(b) Taxpayers who are subject to the CITY/TOWN taxes shall pay those taxes to the
DEPARTMENT OF REVENUE as provided in A.R.S. § 42- 5014(A). Tax payments shall
be accompanied by a return prepared by the taxpayer on a form prescribed by the
DEPARTMENT OF REVENUE.
13. Financiniz Collection of Taxes.
The costs incurred by the DEPARTMENT OF REVENUE in administering this Agreement shall
be financed through the State general fund appropriation to the DEPARTMENT OF REVENUE.
14. Remittance of Collected Taxes to CITY /TOWN.
(a) Funds collected by the DEPARTMENT OF REVENUE under this Agreement shall be
remitted to the CITY /TOWN weekly on the basis of actual collections. Remittances shall
be made by noon of the Monday after the end of the week in which the collections were
made.
(b) When the DEPARTMENT OF REVENUE collects taxes due to the CITY/TOWN and the
State, the CITY/TOWN shall be remitted its share of the taxes collected.
(c) Delinquent accounts shall be collected by the DEPARTMENT OF REVENUE. In the
event that this Agreement is terminated, net amounts collected after the termination date
shall be forwarded to the CITY/TOWN weekly on the basis of actual collections.
15. Term of Agreement and Termination.
IGA — Program Cities
Revised December 5, 2007
(a) The initial term of this Agreement shall be through June 30th following the date of
execution. This Agreement shall automatically be renewed for successive one year terms
thereafter unless either party shall terminate this Agreement by notice, in writing, to the
other not later than ninety (90) days prior to the expiration of the term then in effect. The
notice of termination shall be mailed and served on the other party in accordance with
Provision 17 of this Agreement.
(b) If any CITY/TOWN ordinance or state legislation enacted subsequent to the date of this
Agreement substantially affects the performance of this Agreement by either party or
substaritialiy diminishes the benefits that either party would receive under this
Agreement, either party may then terminate the Agreement, by giving at least a 30 day
written notice to the other party. The termination will become effective immediately upon
the expiration of the notice period.
-(c) The DEPARTMENT OF REVENUE, or the CITY/TO)N N may, within three years after
its execution, cancel this Agreement without penalty or further obligation pursuant to
A.R.S. § 38 -511 if any person significantly involved in initiating, negotiating; securing,
drafting or creating the Agreement on behalf of the, DEPARTMENT OF REVENUE or
CITY/TOWN is, or becomes, at any time while the Agreement or any extension of the
Agreement is in effect, an employee or agent of any other party to this Agreement in any
capacity or a consultant to any other party of the contract with respect to the subject
matter of the Agreement. Such cancellation shall be effective when written notice from
the Governor or the Chief Executive Officer of the CITY /TOWN is received by other
parties to this Agreement, unless the notice specifies a later time.
(d) Notwithstanding any provision to the contrary herein, both parties may by mutual
agreement provide for the termination of this Agreement upon such terms and at such
time as is mutually agreeable to them.
16.- Non-availabilily of Funds.
Every payment obligation of the State under this Agreement is conditioned upon the availability
of funds appropriated or allocated for the payment of such obligation. If funds are not allocated
and available for the continuance of this Agreement, this Agreement may be terminated by the
State at the end of the period for which funds are available. No liability shall accrue to the State
in the event this provision is exercised, and the State shall not be obligated or liable for any
future payments or for any damages as a result of termination under this paragraph.'
17. Notice.
g IGA — Program Cities
Revised December S,.2007
(a) When any Notice to the CITY/TOWN is required under the terms of this Agreement,
such Notice shall be mailed to the CITY/TOWN at the following address, directed to the
• attention of:
Town of Fountain Hills, Attn: Finance Director
16705 E. Ave. of the Fountains
Fountain Hills, AZ 85268
(b) When any Notice to the DEPARTMENT OF REVENUE is required under the terms of
this Agreement, such Notice shall be mailed to:
ARIZONA DEPARTMENT OF REVENUE _
Attn: Director
1600 W. Monxoe
Phoenix, AZ 85007
18., Non - discrimination.
(a) The DEPARTMENT OF REVENUE and CITY/TOWN shall • comply with Executive
Order 994, which mandates that all persons, regardless of race, color, religion, sex, age,
national ori& or political affiliation, shall have equal access to employment
opportunities, and `all other applicable State and Federal employment laws, rules, and
regulations, including the Americans with. Disabilities Act. The DEPARTMENT OF
REVENUE and CITY/TOWN shall take affirmative action to ensure that applicants for
employment and employees are not discriminated against due to race, creed, color,
religion, sex, national origin or disability.
(c) The DEPARTMENT OF REVENUE and CITY/TOWN shall also comply with all
state and federal laws concerning Immigration and with Executive Order 2005 -30
Ensuring Compliance with Federal Immigration Laws by State Employers and
Contractors. (See http : / /www.azsos.aov /aar/2005/44/ ovg 6mor.adf)
19. ThirrdP_arty Antitrust Violations.
The CITY/TOWN assigns to the DEPARTMENT OF REVENUE any claim for overcharges
resulting from antitrust violations to the extent that such violations concern materials or services
supplied by third parties to the CITY/TOWN toward fulfillment of this Agreement.
20. Audit of Records.
to iGA— Program Cities
Revised December 5. 2007
The CITY /TOWN shall retain all data, books, and other records ( "Records ") relating to this
Agreement for at least five (5) years (a) after termination of this Agreement, and (b) following
each annual renewal thereof. All Records shall be subject to inspection by audit by the State at
reasonable times. Upon request, the CITY /TOWN shall produce the original of any or all such
records. This Agreement is subject to A.R.S. § 35 -215.
21. Amendments.
Any. amendments to or modification of. this Agreement must be executed in writing in
accordance with the provisions of this Agreement.
22. Mutual Cooperation.
In the event of a disagreement between the parties with regard to the terms, provisions and
requirements of this Agreement or in the event of the occurrence of any circumstances bearing
upon or affecting this Agreement, parties hereby agree to mutually cooperate in order to resolve
the said disagreement or deal with the said circumstance.
23. Arbitration.
To the extent required by A.R.S. §§ 12- 1518(B) and 12 -133, the parties agree to resolve any
disppte arising out of this Agreement by arbitration.
24. Implementation.
The implementation and execution of the provisions of this Agreement shall be the responsibility
of the Director of the DEPARTMENT OF REVENUE or his representative and the Mayor or
his/her designee on behalf of the CITY /TOWN.
25. Limitations.
Nothing in this Agreement shall be construed as limiting or expanding the statutory
responsibilities of the parties in performing functions beyond those granted to them by Iaw, or as
requiring the parties to expend any sum in excess of their appropriations.
26. Signature Authority.
(a) This Agreement is entered into and is effective as of the date filed with the Secretary of
State.
11 IGA — Program Cities
Revised December 5, 2007
(b) By signing below, the signer certifies that he or she has the authority to enter into this
Agreement and has read the foregoing and agrees to accept the revisions. herein.
(c) This Intergovernmental Agreement may be executed in counterp
12 IGA — Program Cities
Revised December 5, 2007
Signature Date
Signature ( D
4 /08
Typed Name and Title
V I Typed Name and TiM�
Wally J. Nichols, Mayor
Entity Name
- Entity Name
Town of Fountain Hills
Address
Address
16705 E. Ave. of the Fountains
City State Zip
City State Zip
Fountain Hills, AZ 85268
RESERVED FOR THE ATTORNEY GENERAL:
RESERVED FOR CITY/TOWN ATTORNEY:
Attorney General no.
APPR TO YO AND AUTHORITY:
which is an agreement between public agencies, has
been reviewed pursuant to A.R.S. § 1t -952 by the
undersigned Assistant Attorney General who has
BY:
determined that it is in proper form and is within the
/TOWN . TTORNEY
powers and authority granted under the laws of the
State of Arizona to the Arizona Department of
Date: 4/3/08
Revenue represented by the Attorney General.
TERRY GODDARD
The Attorney General
RESERVED FOR SECRETARY OF STATE:
Signature
Assistant Attorney General
Date:
12 IGA — Program Cities
Revised December 5, 2007
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APPENDIX A
ARIZONA DEPARTMENT OF REVENUE
CONFIDENTIALITY REQUIREMENTS
General
1.1 All state tax_ returns are confidential. All information related to the filing, processing,
examining, or auditing of a state tax return is confidential. The Arizona Revised Statutes,
Title 42, Sections 2001 through 2004 are the laws governing confidentiality.
1.2 Data reported on license applications for transaction privilege tax, luxury tax, use tax, and
withholding tax is confidential.
1.3 Confidential information shall not be disclosed if the Arizona Department of Revenue
determines that disclosure would seriously impair any civil or criminal tax investigation.
Confidential information shall not be disclosed if the disclosure is contrary to the United
States Internal Revenue Code.
1.4 Confidential information may be used for legitimate tax administration activities only.
Tax administration includes the following:
a.
Assessment activities
b.
Collection activities
C.
Enforcement activities
d.
Computer processing
e.
Computer storage
f.
Statistical gathering functions
g.
Policy making functions
h.
Management of all of the above
1.5 Only the Arizona Department of Revenue may respond to a request for information
concerning the Department's confidential information. Refer any request for Department
of Revenue information to the Department's Disclosure Officer.
1.6 All Department of Revenue materials, including paper, tape, microfilm, and microfiche,
must be secured for confidentiality. Place all Department of Revenue materials in a
locked drawer or cabinet when you leave the work area. Keep these materials away from
the eye of the public. This includes cleaning people and security guards.
1.7 Statistical information derived from confidential information may be disclosed if it does
not reveal confidential facts attributable to any one taxpayer. On a statewide basis, no
statistical information may be released that contains information from fewer than three
taxpayers in a grouping. For an area that is less than state level (county or city), data
from at least ten taxpayers must be in a grouping.
13 IGA — Program Cities
Revised December S, 2007
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. ...: !: G'..1 .... . -:. .- ''.'.,• -..:• ,:- :. s.'�: i�. ..:, .50.. lr � �I .. ,'.. . i1 .. t' I '.a {''' t, Ir "k�r•'.'::5� '�1�'.1 1 'I'? , 11 � ti.: '
. '. �, .1• '. ,., , . .. L I ' -. .:. .;J .. : � ,•' • I � �1' 11•.1': • ' : ' .
t h� 1 •
1.9 All confidential materials must be returned to the Department of Revenue or shredded
when no longer needed. Do not place confidential materials in the garbage or recycle
bins.
Precautionary Notes
2.1 A third party can easily view confidential information on the screen of a computer
terminal visible to the public. Terminals should be placed in such a manner that prohibits
public viewing.
2.2 Employees assisting the public must ensure that information concerning other taxpayers
is not visible to the taxpayer they are assisting. For example, if there is a stack of returns
on your desk that you were working on prior to assisting someone, cover the top return
with a blank sheet of paper whale the taxpayer is sitting by your desk. Always secure
information when the area is unsupervised.
2.3 Do not leave confidential printouts in public areas such as hallways. When transporting
confidential materials you should make sure to cover the materials so that wandering eyes
cannot see the information,
2.4 Do not discuss confidential information in elevators, restrooms, the cafeteria, or other
public areas. Do not discuss confidential information with family members.
14 1GA — Program Cities
Revised December 5, 2007