Fountain Hills - IGA

City of Glendale — Regular Meeting (2022-09-27)

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INTERGOVERNMENTAL AGREEMENT  
BETWEEN 
THE CITY OF GLENDALE  
AND 
THE TOWN OF FOUNTAIN HILLS 
 
THIS INTERGOVERNMENTAL AGREEMENT (the “Agreement” or “IGA”) is 
entered into this 17th day of May, 2022, pursuant to Arizona Revised Statutes (ARS) §11-
952, between the City of Glendale ("GLENDALE") acting by and through its city council 
and the Town of Fountain Hills ("FOUNTAIN HILLS"), acting by and through its town 
council. ARS. §42-6001 establishes that the Arizona Department of Revenue (“DOR”) will 
collect and administer municipal privilege, transaction and use taxes ("Taxes") for all 
Arizona cities and towns. As part of their administration of the Taxes, DOR shall provide 
each city or town access to data covering the amount of Taxes reported and the amount of 
Taxes distributed to that specific city and town. The purpose of this Agreement is to provide 
GLENDALE the mechanism to allow other cities and towns to cooperatively use the 
GLENDALE hosted and developed GLENDALE TAX APPLICATION ("TAX APP") to 
access and interact with the Statewide Tax data supplied by DOR. 
RECITALS 
1. 
GLENDALE is authorized to enter into intergovernmental agreements by Arizona 
Revised Statutes§ 11-951, et seq., and the disclosure of information relating to State Taxes 
and Municipal Taxes is governed by A.R.S. § 42-2001, et seq., and by Model City Tax Code 
§ 510.

2. 
FOUNTAIN HILLS is authorized by Arizona Revised Statutes§ 11-951, et seq., and 
the disclosure of information relating to State Taxes and Municipal Taxes is governed by 
A.R.S. § 42-2001, et seq., and by Model City Tax Code § 510. 
3. 
This Agreement establishes the structure whereby other cities and towns access the 
TAX APP for an annual subscription fee. 
THEREFORE, in consideration of the mutual agreements expressed in this 
Agreement, it is agreed as follows: 
I.  SCOPE OF AGREEMENT 
1. 
TAX APP provides searches, dashboards, and automated notifications for the 
municipal tax data furnished by DOR. 
2. 
FOUNTAIN HILLS agrees GLENDALE will maintain, upgrade, and administer the 
TAX APP. 
3. 
FOUNTAIN HILLS will work with GLENDALE to establish role-based access 
control permissions for each user in the TAX APP.  
4. 
All FOUNTAIN HILLS users must have FOUNTAIN HILLS access credentials in 
order to be granted permissions to use the TAX APP. This requires that users have the 
appropriate background checks from their organizations that meet or exceed screening 
requirements established by ARS §41-4401.  
5. 
Support services will be provided via GLENDALE’s customer portal.

6. 
Outages due to scheduled or emergency network, software and/or hardware 
maintenance will be broadcast to authorized users in advance.  
7. 
Any failure to follow GLENDALE’s acceptable use policy of the TAX APP may 
result in revocation of the access to the TAX APP. 
8. 
 Municipal tax data hosted by GLENDALE and presented in the TAX APP is 
confidential information and may not be distributed or copied except as permitted by ARS 
§42-2003. The data sources are furnished by the DOR and are considered confidential 
information as defined in ARS §42-2001. GLENDALE does not control and cannot 
guarantee the relevance, timeliness, or accuracy of this data and provides no warranty, 
expressed or implied, as to the accuracy, reliability or completeness of furnished data, and 
FOUNTAIN HILLS releases GLENDALE from any liability related to the data. Data types 
include but may not be limited to the information detailed set forth in Appendix B in the 
respective intergovernmental agreement with the State of Arizona and FOUNTAIN HILLS.  
9. 
The TAX APP supports the security model listed below. Each jurisdiction will select 
a security profile below for each user designated for TAX APP access. FOUNTAIN HILLS 
acknowledges each individual user should be assigned the least privileged access needed 
depending on their job duties. FOUNTAIN HILLS also acknowledges information obtained 
from DOR, and displayed by GLENDALE, is confidential information and may only be 
disclosed as authorized by ARS§ 42-2003. 
Role 
Role Description

City Admin 
- Add, update, and suspend user accounts 
- View city employee activity logs 
- Search, view, and interact with DOR data 
City User 
- Search, view, and interact with DOR data 
 
10. 
FOUNTAIN HILLS City admin user will suspend employee access and notify 
GLENDALE within 1 business day of employee termination, reassignment, or departure.  
11. 
Compensation. FOUNTAIN HILLS shall pay GLENDALE as defined in the 
Compensation Schedule, which is attached hereto as Exhibit A. FOUNTAIN HILLS will be 
billed by GLENDALE, in advance of its access to the TAX APP. Payments shall be due 
thirty (30) days from the invoice date. 
II. MISCELLANEOUS PROVISIONS 
1. 
This Agreement shall become effective on the date of execution and shall continue in 
full force and effect until it is terminated either by mutual agreement of the parties or by 
either party giving the other at least ninety (90) calendar days advance written notice of 
termination of the Agreement, which notice shall specify the date of termination. 
2. 
FOUNTAIN HILLS or GLENDALE may cancel this Agreement at any time 
without penalty or further obligation. No pro-rata refund will be returned. 
3. 
This Agreement is subject to the cancellation provisions of ARS §38-511.

4. 
Cancellation pursuant to either Paragraphs 2 or 3 above shall be effective when 
written notice from the chief executive officer of one city/town is received by the other party 
to this Agreement, unless the notice specifies a later time. 
5. 
To the extent permitted by law, each party (as "Indemnitor") agrees to indemnify, 
defend, and hold harmless the other party (as "Indemnitee") from and against any and all 
claims, losses, liability, costs, or expenses (including reasonable attorney's fees) whether 
direct or indirect (hereinafter collectively referred to as "Claims") arising out of TAX APP 
use, but only to the extent that such Claims which result in vicarious/derivative liability to 
the Indemnitee are caused by the act, omission, negligence, misconduct, or other fault of the 
Indemnitor, its officers, officials, agents, employees, or volunteers. 
6.  
FOUNTAIN HILLS acknowledges that GLENDALE is not responsible for the 
security practices of FOUNTAIN HILLS, and consequently FOUNTAIN HILLS releases 
and holds harmless GLENDALE for any liability and/or damages that emerge from a data 
breach that occurs as a result of FOUNTAIN HILLS’s security practices or was otherwise 
caused by or was the fault of FOUNTAIN HILLS. 
7. 
FOUNTAIN HILLS and GLENDALE both have an intergovernmental agreement 
with the State of Arizona whereby each obtains taxpayer information from the State subject 
to the conditions set forth in the intergovernmental agreement, including those pertaining to 
confidentiality as defined in ARS §42-2001, and that confidential information may not be 
disclosed except as provided by statute, ARS §42-200l(B). To the extent that information 
being utilized by FOUNTAIN HILLS and hosted by GLENDALE may have been obtained

initially from the State, each agrees to abide by the terms and conditions set forth in their 
respective intergovernmental agreements with the State of Arizona. 
8. 
All notices or demands upon any party to this Agreement shall be in writing and shall 
be delivered in person or sent by mail addressed as follows: 
TOWN OF FOUNTAIN HILLS 
Administration Department   
Attn: Finance Director 
16705 E Avenue of the Fountains 
Fountain Hills, AZ 85268 
 
CITY OF GLENDALE 
Budget and Finance Department, Tax & License Division  
Attn: Tax and License Manager 
5850 W. Glendale Avenue, Suite 104 
Glendale, AZ 85301 
 
9. 
This Agreement contains the entire understanding between the parties, and no 
statements, promises or inducements made by either party, their agents or employees that are 
not contained herein shall be valid or binding. This Agreement may not be altered except in 
writing and signed by each party hereto. 
10. 
The failure to exercise any right, power or privilege under this Agreement shall not 
constitute a waiver thereof, nor shall a single or partial exercise thereof preclude any other or 
further exercise of that or any right, power or privilege. 
11. 
In the event that any provision, or any portion of any provision, of this Agreement is 
held invalid, illegal or unenforceable, such invalidity, illegality or unenforceability shall have 
no effect on the remaining portion of any provision or any other provision which can be

given effect without the invalid provision and to this end the provisions of this Agreement 
shall be deemed to be severable. 
IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first 
above written. 
 
CITY OF GLENDALE, 
a municipal corporation 
 
 
__________________________ 
Kevin Phelps, City Manager 
 
 
 
ATTEST: 
 
 
___________________________ 
Julie K. Bower, City Clerk 
 
 
 
APPROVED AS TO FORM AND 
WITHIN THE POWER AND 
AUTHORITY GRANTED UNDER 
THE LAWS OF THE STATE OF 
ARIZONA TO THE CITY OF  
GLENDALE: 
 
 
_______________________________ 
Michael D. Bailey, City Attorney 
TOWN OF FOUNTAIN HILLS, 
a municipal corporation 
 
 
____________________________ 
Grady E. Miller, Town Manager 
 
 
 
ATTEST: 
 
 
___________________________ 
Linda G. Mendenhall, Town Clerk 
 
 
 
APPROVED AS TO FORM AND 
WITHIN THE POWER AND  
AUTHORITY GRANTED UNDER 
THE LAWS OF THE STATE OF 
ARIZONA TO THE TOWN OF 
FOUNTAIN HILLS: 
 
 
_____________________________ 
Aaron D. Arnson, Town Attorney 
 
 
Aaron Arnson (Aug 29, 2022 10:42 PDT)
Linda Mendenhall (Aug 29, 2022 11:10 PDT)
Linda Mendenhall

EXHIBIT A 
Compensation Schedule 
 
 
1. FOUNTAIN HILLS will be billed $1,500 on September 1st of each year. The invoice 
is due thirty (30) days from the invoice date.  
2. FOUNTAIN HILLS will be billed a one-time onboarding fee of $2,000 on 
September 1, 2022. The invoice is due thirty (30) days from the invoice date.