Title
Approving and authorizing the City Manager to enter into an Intergovernmental Agreement with the Arizona Department of Revenue (ADOR) for Administration, Collection, and/or Licensing Transaction Privilege, Use, Severance, Jet Fuel, and Rental Occupancy Taxes. (Citywide)
In 2013, the State passed House Bill 2111, Tax Simplification, to make ADOR the central point of Transaction Privilege Tax and affiliated excise tax administration and collection; the Bill included language requiring cities and towns to enter into an Intergovernmental Agreement with the Arizona Department of Revenue. Standardized and coordinated audit provisions took effect January 1, 2015. 2016 licensing is scheduled to begin in November of 2015 and tax return processing is scheduled to begin in February of 2016. This Agreement reflects the new processes established by HB2111 as well as the operational points that were negotiated between the cities and ADOR.