2023 City-ADOR IGA Res. No. 5756

RESOLUTION NO.  5756 
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHANDLER, 
ARIZONA, APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE 
AN INTERGOVERNMENTAL AGREEMENT (IGA) BETWEEN THE CITY OF 
CHANDLER 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 Chandler, Arizona, 
as follows: 
Section 1. 
Approves the Intergovernmental Agreement between the City of Chandler 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.
Section 2. 
Authorizes the Mayor to enter into the proposed IGA attached as Exhibit “A” on 
behalf of the City of Chandler and execute all such other documents, contracts, 
amendments, and agreements with ADOR as may be necessary to effectuate this 
agreement.

Resolution 5756 
Page 2 
PASSED AND ADOPTED by the City Council of the City of Chandler, Arizona this _____ day 
of December, 2023. 
ATTEST: 
_______________________________ 
________________________________ 
CITY CLERK  
MAYOR 
CERTIFICATION 
I HEREBY CERTIFY that the above and foregoing Resolution No. 5756 was duly passed and 
adopted by the City Council of the City of Chandler, Arizona, at a regular meeting held on the 
____ day of December, 2023 and that a quorum was present thereat. 
_____________________________ 
CITY CLERK 
APPROVED AS TO FORM: 
________________________ 
CITY ATTORNEY