HomeMy WebLinkAboutRes 2015-44RESOLUTION 2015-44
A RESOLUTION OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS,ARIZONA,APPROVING A MEMORANDUM OF
UNDERSTANDING WITH THE ARIZONA DEPARTMENT OF REVENUE
RELATING TO PERFORMANCE MEASURES FOR PROCESSING MUNICIPAL
TAX MATTERS.
BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS as follows:
SECTION 1.The Memorandum of Understanding with the Arizona Department of
Revenue relating to establishment of performance measures to promote the timely,efficient and
accurate processing of municipal tax matters (the "MOU")is hereby approved substantially in
the form and substance attached hereto as Exhibit A and incorporated herein by reference.
SECTION 2.The Mayor,the Town Manager,the Town Clerk and the Town Attorney
are hereby authorized and directed to cause the execution of the MOU 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,September 3,2015.
FOR THE TOWN OF FOUNTAIN HILLS:ATTESTED TO:
LfBaa M.Kavankgh,Mayor 0 Bevelyn J. Be
REVIEWED BY:APPROVED AS TO FORM:
*L.VAkh*^
own Manager Andrew J.McGuire,Town Attorney
2454950.1
19-10-15A09:12 RCVD
Memorandum of Understanding
Memorandum of Understanding
Between
Arizona Department of Revenue
and
City/Town of Fountain Hills
Background
Administration and collection of local municipal transaction privilege tax and similar
affiliated excise taxes imposed under the Model City Tax Code are governed under
Arizona Revised Statutes Title 42,Chapter 6.
House Bill 2111 (2013 First Regular Session)and House Bill 2389 (2014 Second
Regular Session),as a means of simplifying tax administration,requires the local
municipal transaction privilege and affiliated excise taxes to be collected and
administered by the Arizona Department of Revenue ("DOR"). In addition,DOR and
each city and town shall enter into an intergovernmental agreement to establish a
uniform method of administration,collection,audit,and licensing.House Bill 2617 (2015
First Regular Session)requires DOR to impose fees on cities and towns to pay a
portion of administrative,program and other operating costs for DOR to provide
administrative and collection services to local governments.
Purpose
In furtherance of this mission and the fees imposed by House Bill 2617,this
Memorandum of Understanding (MOU)sets forth the understanding between the DOR
and the City/Town of Fountain Hills ("City/Town") to establish performance measures to
promote the timely,efficient and accurate processing of municipal tax matters.
Reporting
Appendix A, which was created by a team of representatives from DOR and the cities
and towns,focuses on the performance measures in the operational areas of
Administration,Customer Service,AZTAXES.gov,Audit,and Collections.
Duration
The term of this MOU shall be from July 1,2015 through June 30,2016.
Annual Review
Duringthe term of this MOU,the Appendix A may undergo an annual review to be
completed no laterthan March 31st ofeach year,however can be delayed or canceled if