R23-102 (Corrected)

City of Glendale — Regular Meeting (2023-12-12)

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RESOLUTION NO.  R23-102 
 
A RESOLUTION OF THE COUNCIL OF THE CITY OF GLENDALE, 
ARIZONA APPROVING AND AUTHORIZING THE CITY MANAGER 
TO EXECUTE AN INTERGOVERNMENTAL AGREEMENT (IGA) 
BETWEEN THE CITY OF GLENDALE AND THE STATE OF 
ARIZONA 
DEPARTMENT 
OF 
REVENUE 
FOR 
THE 
ADMINISTRATION, COLLECTION, AUDIT, AND LICENSING OF 
TRANSACTION PRIVILEGE TAXES, USE TAXES, SEVERANCE 
TAXES, JET FUEL EXCISE AND USE TAXES AND RENTAL 
OCCUPANCY TAXES IMPOSED BY THE STATE, 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 seq. was amended effective January 1, 2015 to provide 
that the Arizona Department of Revenue, hereinafter referred to as ADOR, shall enter into an 
intergovernmental contract or agreement pursuant to A.R.S. § 11-952 to provide a uniform method 
of administration, collection, audit and licensing of transaction privilege and affiliated excise taxes 
imposed by the State, cities or towns; and 
 
WHEREAS, representatives of ADOR and representatives of Arizona cities and towns, 
with support from the League of Arizona Cities and Towns, have negotiated the terms of a new 
IGA to take effect as described within that document, which can be adopted individually by each 
Arizona city and town, and is the subject of this Resolution. 
 
NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Glendale, 
Arizona hereby approves the Intergovernmental Agreement between the City of Glendale and 
the Arizona Department of Revenue for the administration, collection, audit and licensing of 
transaction privilege taxes, use taxes, severance taxes, jet fuel excise and use taxes and rental 
occupancy taxes imposed by the State, cities or towns, and authorizes the following: 
 
1. The Mayor, or their duly authorized agent, shall notify ADOR of the City’s desire to 
enter into an IGA as required by ARS §42-6001, with an effective date as described within that 
document, together with the encapsulated provisions for annual renewals. 
 
2. The Mayor may enter into the proposed IGA on behalf of the City of Glendale, and 
execute all such other documents, contracts, amendments and agreements with ADOR as may be 
necessary to effectuate this agreement. 
 
 
 
 
[Signatures on the following page]

PASSED AND ADOPTED by the Mayor and Council of the City of Glendale, Maricopa 
County, Arizona this 12th day of December, 2023. 
 
 
 
 
 
________________________ 
 
Mayor Jerry P Weiers 
ATTEST: 
 
 
_______________________________ 
Julie K. Bower, City Clerk      (SEAL) 
 
 
APPROVED AS TO FORM: 
 
 
_______________________________ 
Michael D. Bailey, City Attorney 
 
 
REVIEWED BY: 
 
 
_______________________________ 
Kevin R. Phelps, City Manager