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HomeMy WebLinkAboutRES 79-6--f .CITY OF APACHE JUNCTION Resolution No. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF -APACHE JUNCTION, PINAL COUNTY, ARIZONA, AUTHORIZING THE MAYOR OF THE CITY OF APACHE JUNCTION, ARIZONA TO ENTER INTO "AGREEMENT FOR COLLECTION OF TAXES" WITH THE DEPARTMENT OF REVENUE OF THE STATE OF ARIZONA. WHEREAS, the City of-Apache Junction is empowered under Arizona Revised Statutes §11-952 to enter into inter- governmental agreements to contract for services, if • authorized by their legislative or governing bodies, and ,WHEREAS the City of Apache Junction is empowered under Arizona Revised Statutes S42-1451 to impose and levy. Transaction Privilege Tax upon transactions within the City limits of Apache Junction, and • WHEREAS the City. of Apache Junction desires to - enter into an inter -governmental agreement whereby the Department of Revenue of the State of Arizona collects and administers any transaction privilege license tax proposed by the City, and WHEREAS since the same is necessary for the preservation of the peace, health .and safety of the City of Apache Junction, Arizona_, an emergency is herewith declared to exist and this Resolution shall be effeCtive immediately upon its passage and adoption,-. NOW THEREFORE BE IT RESOLVED that the Mayor of - Apache Junction, Arizona be ahd he is hereby authorized to enter into an Agreement for Collection of Taxes with the Department of Revenue of the State of Arizona;• • ' FURTHER RESOLVED that the Mayor of the City of Apache Junction be and he is authorized to execute any documents which may be necessary to implement the said Agreement for Collection of Taxes. PASSED AND ADOPTED by the Mayor and the City Council of the City of Apache Junction, Arizona, this day of , 1979. APPROVED this ///, , 1979 I.• / /• by the affirmative vote of three -fourths of the members , of the City -Council of the City of Apache Junction, Arizona. ATTEST: City Clerk APPROVED AS TO FO -2- f t • "7ayur AGREEMENT FOR COLLECTION OF TAXES THIS AGREEMENT is entered into this .:,..2 /4g -t-day -of ic ,19 7 9 , by and between the ARIZONA DEPARTMENT OF REVENUE, hereinafter referred to as DEPARTMENT OF REVENUE, and the CITY OF "Apache Junction , hereinafter referred to as CITY. WHEREAS, 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. 42-1451 provides that the DEPARTMENT OF REVENUE may collect and administer any transaction privilege license or use - tax proposed by any City or Town, and that the DEPARTMENT OF REVENUE and any City or Town may enter into intergovernmental contracts or agreements to provide a uniform method of administration, collection, audit and licensing or transaction privilege license taxes and.use taxes imposed by Cities or Towns, pursuant to Title ii, Article 3, Arizona Revised Statutes, and Whereas, the DEPARTMENT OF REVENUE and -the CITY -now desire to enter into such an intergovernmental agreement: NOW THEREFORE, the parties hereto agree as follows:' 1.Collection of Taxes •(a)The DEPARTMENT OF REVENUE shall collect any transaction privilege license taxes and use taxes imposed by. the CITY, commencing on the 1 day of March / 1979, and continuing until this agreement is terminated as hereinafter provided. •.."/' (b)Taxpayers who are Subject to the CITY taxes shall pay those taxes to the Sales and Use Tax Division, ARIZONA DEPARTMENT .OF REVENUE, Phoenix, Arizona, after the 1 day of March , 19 79.Tax payments shall be accompanied by a return prepared by the taxpayer on a form prescribed by the DEPARTMENT OF REVENUE. 2.Financing Collection of Taxes. The DEPARTMENT OF REVENUE shall budget for and pay for the services that the DEPARTMENT OF REVENUE performs for the .CITY under this Agreement, without any reimbursement from the CITY. 3.Payment of Collected Taxes to City. (a)Funds collected by the DEPARTMENT OF REVENUE under this Agreement shall be paid to the CITY weekly on the basis of actual collections.Payments will be made by noon of •the Monday after the end of,the•week in which the '- collections were made. • (b)Delinquent accounts will be collected by the DEPARTMENT OF REVENUE.In the event that this Agreement is terminated, net amounts- collected after the termination date will be forwarded to the CITY weekly on the basis of actual collections. (c)When the DEPARTMENT OF REVENUE collects only a portion of the total amount of delinquent taxes due to the CITY •and the State, the CITY will be paid its pro rata share of the taxes collected. -2- 4..Information Furnished by CITY. (a)Within ..days after_ the execution of this Agreement, the CITY shall provide the DEPARTMENT OF , .REVENUE with a list of all its licensed accounts under the CITY Sales and Use Tax Ordinance. (b)The CITY shall provide the DEPARTMENT OF REVENUE with a copy of its ordinance imposing the taxes to be collected hereunder, as then amended within ten (10) days after the execution of the Agreement.The CITY •shall provide the DEPARTMENT OF REVENUE with a copy of any future amendments to any ordinances pertaining to the collection of the taxes to be collected hereunder within ten (10) days after the enactment of such amendments. (c)Within fifteen (15) days following the first reading of •an annexation ordinance, one copy of the ordinance and notification of the effective date of.such-ordinance shall be sent to the ARIZONA DEPARTMENT OF REVENUE. 5.Information Furnished by DEPARTMENT OF REVENUE. The DEPARTMENT OF REVENUE shall provide the following information to the CITY on a monthly basis. (a)A record of tax payments which shall include the account name, account number, the taxable activity and the amount collected. (b)A delinquency list which shall include the business name, address, license number, and rate code.This information shall be furnished in respect to all taxpayers for which no return is received. -3- i ; ( / (c)An Exceptions List which shall contain the business name and address, the license number, they ratecode, amount reported and amount paid.The Exceptions List .shall include (d) (e) (f) this information in respect to all returns for which no payment is received, all returns that are overpaid,and all returns that are partially paid. • A list of existing licenses cancelled. For each new taxpayer, the DEPARTMENT OF REVENUE shall issue a lic.ense as CITY ordinances require and supply the CITY with a list of such new licenses issued. Upon request by the CITY, the STATE DEPARTMENT OF REVENUE-.. shall allow inspections of any audits of any CITY taxpayers during regular DEPARTMENT OF REVENUE business hours. 6.Auditing. The DEPARTMENT OF REVENUE shall have the sole authority to audit the CITY taxpayers under, the DEPARTMENT OF REVENUE'S audit program. 7.-City Responsibility for -Defense"of Litigation... In the absence of any-agreement .to the contrary between the Attorney General and the City Attorney, the CITY will be responsible for defending litigation challenging CITY taxes under the scope of the ordinance,the construction of the Ordinance, the constitution- ality of the ordinance,or the application of the ordinance under the particular circumstances. -4- •• 8.Delegation of Authority. • Any and all authority that the CITY has under city ordinances pertaining to the collection of the taxes to be!collected'under this Agreement is hereby delegated to the DEPARTMENT OF REVENUE. 9.Termination. (a)Either party to the Agreement may terminate the agreement for its own convenience on July 1st of any year, providing the party electing to terminate the Agreement has given a Notice of Termination, in writing, on or before the immediately preceding April 1st, to the other party.The Notice of Termination shall be mailed and served on the other party in accordance with Provision 10 of this Agreement. (b)If any CITY ordinance or state legislation enacted subsequent to the date of this contract substantially affects the performance of this Agreement by either party or substantially diminishes the benefits that either party would receive under this Agreement; either-partylnay then terminate the Agreement, either by giving at least a 30 -day notice to the other party. The termination will become effective immediately upon the expiration of the notice period. (c)Notwithstanding any provision to the contrary herein, both parties may by mutual agreement provide for the termination of this contract upon such terms and at such time as is mutually agreeable to them. 5- ,,•/ 10.Notice. (a)When any Notice to the CITY is required under the terms of this Agreement, such Notice shall be mailed by Registered , .Mail •to the CITY at the following address, directed to the attention of:Isabel Ballard City Clerk • Apache Junctipn Arizona 85220 . (b)When any Notice to the DEPARTMENT OF REVENUE is required tinder the terms of this Agreement, such Notice shall be mailed by .Registered Mail to the DEPARTMENT OF REVENUE at the following address, directed to the attention of Administrator, Sales and Use Tax Division: .ARIZONA DEPARTMENT OF REVENUE State Capitol . Phoenix, Arizona 85007 11.Amendments. Any amendments to or modification of this Agreement must be executed in writing in accordance with provision 14 of this Agreement.• 12.Mutual Co-operation.. In the event of a disagreement between the parties with regard to the terms, provisions and requirements of this contract or in the event of the occurrence of any circumstance bearing upon or affecting this contract, the parties hereby agree to mutually co-operate in order to resolve the said disagreement or deal with the said circumstance. 13.implementation. The implementation and execution of.the provisions of this contract shall be the responsibility of the Administrator of' the Sales and Use Tax Division,DEPARTMENT OF REVENUE and the Mayor on behalf of the CITY. -6- 14.Execution of Agreement. In order for this. Agreement to become effective, it must be executed by the appropriate representative of the CITY, pursuant - ! , to an official act of the CITY Council authorizing such represent- ative to execute this Agreement, and it must be executed by the Director of the Arizona State Department of Revenue, pursuant to an official act of the DEPARTMENT OF REVENUE authorizing him to execute this Agreement. IN WITNES$ WHEREOF, the parties hereto act their hands the .day and year first above written. ARIZONA DEPARTMENT OF REVENUE APPROVED AS TO FORM: Attorney General By Director, Arizona Department of Revenue 7 4 CITY OF .Z4,444".te.7 7)2 Z -7427;./1-?1-' By 1 If title MAYOR -7-