Exhibit A: 2023 DOR TPT Admin IGA

September 2023 
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INTERGOVERNMENTAL AGREEMENT BETWEEN 
THE ARIZONA DEPARTMENT OF REVENUE AND 
THE CITY/TOWN OF ________________ 
THIS INTERGOVERNMENTAL AGREEMENT (“Agreement”) is entered into this 
______ day of _______________, 2023, by and between the Arizona Department of Revenue 
(“Department”) and the City/Town of ________________, an Arizona municipal corporation 
(“City/Town”). This Agreement shall supersede and replace all previous intergovernmental 
agreements, including amendments thereto, entered into by the Department and City/Town 
regarding the administration, collection, audit, and/or licensing of transaction privilege tax, use 
tax, severance tax, jet fuel excise and use taxes, and rental occupancy taxes (collectively referred 
to as “Taxes”) imposed by the State, City/Town, and other Arizona municipalities. 
RECITALS 
WHEREAS, A.R.S. Title 11, Chapter 7, Article 3 (A.R.S. § 11-952 et seq.) authorizes two 
(2) or more public agencies to enter into intergovernmental agreements to contract for services, if
authorized by their legislative or governing bodies.
WHEREAS, A.R.S. § 42-6001 et seq. was amended effective January 1, 2015 to provide 
that the Department shall collect and administer any transaction privilege and affiliated excise 
taxes imposed by any Arizona municipality and that the Department and each municipality 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 and Arizona municipalities. 
WHEREAS, City/Town has taken appropriate action by ordinance, resolution, or 
otherwise, pursuant to the laws applicable to the governing body of City/Town, to approve and 
authorize City/Town to enter into this Agreement. 
AGREEMENT 
NOW, THEREFORE, in consideration of the foregoing, the Department and City/Town 
enter into this Agreement as follows: 
1.
Definitions
1.1 
A.R.S. means the Arizona Revised Statutes.
1.2 
Adoption of an Ordinance means final approval by majority vote of the
City/Town council.

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1.3 
Ambassador Program means the Department’s provided structure and support of 
curriculum related to tax administration and compliance education. 
1.4 
Arizona Management System means the State’s professional, results-driven 
management system that focuses on customer value and vital mission outcomes for 
citizens. The system is based on principles of Lean, a proven people-centered 
approach that has delivered effective results in both public and private sectors. Lean 
focuses on customer value, continuous improvement and engaged employees to 
improve productivity, quality, and service. 
1.5 
Audit means an examination and verification of accounts and records to determine 
taxpayer compliance with A.R.S. Title 42 and the Model City Tax Code, or any 
other assessment issued pursuant to A.R.S. § 42-1108. 
1.6 
City Services means the Department’s team or successor unit thereof that assists 
Arizona municipalities with administrative functions and all other activities related 
to transaction privilege tax licensing, collection, and compliance of any kind. In 
this Agreement, all references to electronic communications with City Services 
shall be directed to the team’s address at citiesunit@azdor.gov. 
1.7 
Closing Agreement means an agreement to settle a tax liability pursuant to A.R.S. 
§ 42-1113.
1.8 
Collection means activities to collect established liabilities for transaction privilege 
taxes, fees, and related penalties and interest that are due and owing. 
1.9 
Confidentiality Standards means the standards set forth in A.R.S. § 42-2001 et 
seq., Model City Tax Code § 510, Appendix A of this Agreement, and such other 
written standards mutually agreed to by the Department and City/Town, and which 
will be incorporated into Appendix A of this Agreement. 
1.10 
Development Fees has the same meaning prescribed in A.R.S. § 42-5075(B). 
1.11 
Desk Review means any assessment issued pursuant to A.R.S. § 42-1109(B). 
1.12 
Federal Tax Information (“FTI”) means Federal income tax returns or return 
information the Department receives from the Internal Revenue Service, including 
any information created by the Department derived from that information. 
Documents obtained from a taxpayer or State income tax returns are not considered 
Federal Tax Information. The scope of this Agreement does not permit the 
Department to share FTI with any Arizona municipality. 
1.13 
Independent Contractor means any individual or entity with which City/Town 
may enter into an agreement to perform transaction privilege tax administration, 
collection, audit, licensing, and any other related duties described in this Agreement 
or A.R.S. § 42-6001 et seq. 
1.14 
Model City Tax Code means the document defined in A.R.S. § 42-6051.

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1.15 
Municipal Tax or Municipal Taxes means collectively the transaction privilege 
and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use 
tax, and rental occupancy tax imposed by City/Town in accordance with the Model 
City Tax Code and similar taxes imposed by City/Town pursuant to a City/Town 
code section outside the Model City Tax Code that are collected via the standard 
transaction privilege tax return. Unless the context provides otherwise, this 
definition includes municipal privilege tax, municipal privilege tax license fees, and 
all related penalties, interest and other similar charges collected by the Department 
on behalf of an Arizona municipality. 
1.16 
Options Chart means any chart contained in a section of the Model City Tax Code 
which identifies the various approved standard Options adopted by an Arizona 
municipality. 
1.17 
Primary Point of Contact (“PPOC”) means a designated City/Town 
representative with the primary responsibility for communicating with the 
Department and their respective staff on any matters described within this 
Agreement. The PPOC must be an individual qualified to receive Tax Information 
under Section 2.1 of this Agreement and be included on the Master Authorization 
List referenced in Section 2.3 of this Agreement. 
1.18 
Profile means a dedicated section of the Model City Tax Code that provides 
specific information for each Arizona municipality, including contact information, 
applicable tax rates, and amendments and provisions unique to City/Town. 
1.19 
Standard Audit Life Cycle Process Map means a document containing the 
decisions and procedures adopted by the Department and Arizona municipalities 
from the assignment of audits through final resolution consistent with this 
Agreement and the Arizona Management System principle of continuous 
improvement. This document shall be reviewed by the Department and Arizona 
municipalities as needed, not less than annually, with any changes memorialized in 
a revised map. In the event of a disagreement regarding proposed changes, the 
Standard Audit Life Cycle Process Map shall be referred to SMART for resolution. 
1.20 
Standard Authorization List Update Process Map means a document containing 
the decisions and procedures adopted by the Department and Arizona 
municipalities to keep an updated list of current employees and contractors who are 
authorized to receive Tax Information consistent with this Agreement and with the 
Arizona Management System principle of continuous improvement. This document 
shall be reviewed by the Department and Arizona municipalities as needed, not less 
than annually, with any changes memorialized in a revised map. In the event of a 
disagreement regarding proposed changes, the Standard Authorization List Update 
Process Map shall be referred to SMART for resolution. 
1.21 
Standard Inter-Jurisdictional Transfer Process Map means a document 
containing the decisions and procedures adopted by the Department and Arizona 
municipalities to document and authorize the transfer of erroneously reported or

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allocated tax from one (1) municipality to another based upon a municipality’s 
request or during the audit process consistent with this Agreement and with the 
Arizona Management System principle of continuous improvement. This document 
shall be reviewed by the Department and Arizona municipalities as needed, not less 
than annually, with any changes memorialized in a revised map. In the event of a 
disagreement regarding proposed changes, the Standard Inter-Jurisdictional 
Transfer Process Map shall be referred to SMART for resolution. 
1.22 
State means the State of Arizona. 
1.23 
State & Municipal Audit Resolution Team (“SMART”) means an advisory 
committee responsible for resolving issues as set forth in Section 15 of this 
Agreement. 
1.24 
State Tax or State Taxes means transaction privilege tax and affiliated excise 
taxes, including use tax, severance tax, and jet fuel excise and use taxes imposed 
by the State of Arizona or its counties. 
1.25 
Tax Information means information deemed confidential taxpayer information 
protected from disclosure pursuant to A.R.S. § 42-2001 et seq. or Model City Tax 
Code § 510 concerning the business financial affairs or operations of a taxpayer as 
it relates to Municipal Taxes or State Taxes. Tax Information includes all financial 
information related to transaction privilege taxes obtained from any source related 
to an individual taxpayer and all such aggregate financial information related to any 
group of identified or identifiable taxpayers. 
(a) 
Examples of Tax Information include without limitation: 
(1) 
Any information provided by the Department to City/Town derived 
from any source including tax returns, reports, tax license 
applications, and the New License Report or License Update Report; 
and 
(2) 
Any information received by, recorded by, prepared by, furnished 
to, or collected by the Department or City/Town with respect to a 
transaction privilege tax return or the termination or possible 
existence of liability of any person for any transaction privilege tax 
and related penalty or interest, such as the taxpayer’s identity; the 
nature, source, or amount of the taxpayer’s income, payments, 
receipts, deductions, exemptions, credits, assets, liabilities, net 
worth, tax liability, taxes withheld, deficiencies, over-assessments, 
or tax payments; or whether the taxpayer’s account was, is being, or 
will be examined or subject to audit, desk review, investigation, 
collection, or processing. 
(b) 
Taxpayer identifying information obtained by City/Town from any source 
not identified in Section 1.25(a) of this Agreement is not Tax Information 
for purposes of this Agreement.

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1.26 
Voluntary Disclosure Agreement means a document used in a voluntary 
disclosure program designed for eligible taxpayers with exposure for tax liability 
and/or civil penalties arising from a failure to report and/or pay all Taxes due which 
allows the taxpayer to come into voluntary compliance. 
2. 
Authorized Access Lists 
2.1 
Statutory Authority: The disclosure of information relating to State Taxes and 
Municipal Taxes is governed by A.R.S. § 42-2001 et seq., and, for reporting periods 
prior to January 1, 2015, by Model City Tax Code § 510. 
2.2 
Qualified Recipients of Information: The Department and City/Town shall only 
disclose Tax Information related to State Tax and Municipal Tax pursuant to this 
Agreement to individuals authorized by law as described in Section 2.1 of this 
Agreement, including those authorized persons listed on the Authorized Access 
Lists provided by the Department and Arizona municipalities. Questions related to 
a listed Department recipient may be directed to City Services at 
citiesunit@azdor.gov. Questions related to a listed Arizona municipal recipient 
may be directed to the PPOC of the pertinent Arizona municipality. 
2.3 
Department’s Authorized Access List: Pursuant to Section 2.4(c) of this 
Agreement, the Department shall maintain, update, and provide a current statewide 
Master Authorization List of names, job titles, and contact information of the 
Department staff and Arizona municipal representatives who are authorized by law 
as described in Section 2.1 of this Agreement to receive State Tax and Municipal 
Tax information from the Department or Arizona municipalities, as defined in the 
Standard Authorization List Update Process Map. Updates shall be provided on not 
less than a monthly basis. The Department shall promptly notify Arizona 
municipalities of any individual whose authorization to receive State Tax and 
Municipal Tax information has been revoked for any reason. 
2.4 
City/Town’s Authorized Access List: City/Town shall maintain, update, and 
provide a current Authorized Access List of names, job titles, and contact 
information for all persons acting on behalf of City/Town authorized by law as 
described in Section 2.1 of this Agreement to receive State Tax and Municipal Tax 
information as defined in the Standard Authorization List Update Process Map. 
(a) 
City/Town shall indicate one PPOC on the Authorized Access List to 
resolve any administrative issues with the Authorized Access List. At its 
discretion, City/Town may also indicate an additional individual as a back-
up or alternate PPOC. 
(b) 
City/Town shall ensure all personnel on the Authorized Access List meet 
the requirements indicated in the Confidentiality Standards (Appendix A) 
including completing all required confidentiality training certification and 
recertification as required from time to time, within the time required by the 
Department.

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(c) 
Upon execution of this Agreement and on the first day of each calendar 
quarter thereafter, City/Town shall email to City Services at 
citiesunit@azdor.gov a current Authorized Access List of its staff and 
representatives authorized to receive State Tax and Municipal Tax 
information from the Department and Arizona municipalities, including 
additions and deletions, changes in job titles, and contact information. 
City/Town’s PPOC shall promptly notify the Department of any person 
whose authorization to receive State Tax and Municipal Tax information is 
revoked for any reason. 
(d) 
The Department shall review City/Town’s Authorized Access List. If the 
Department finds that any person on the list has not completed the required 
confidentiality training in a timely manner or does not meet the 
Confidentiality Standards in Appendix A of this Agreement, the 
Department shall notify the City/Town PPOC to resolve the issue. The 
Department shall not include that person on the Master Authorization List 
until the issues have been resolved to the satisfaction of the Department. 
2.5 
Independent Contractors: 
(a) 
City/Town may at times choose to enter into a contract with an Independent 
Contractor to perform the transaction privilege tax administration, 
collection, audit, desk review, licensing, and other duties described in this 
Agreement or A.R.S. § 42-6001 et seq. 
(b) 
In accordance with A.R.S. §§ 42-1004 and 42-6002, no contract with an 
Independent Contractor may be entered into on a contingency fee basis for 
the performance of any transaction privilege tax related functions, including 
but not limited to license inspections, audits, desk reviews, or collections. 
(c) 
Within ten (10) business days of ratification of this Agreement, or 
subsequent execution of such a contract between City/Town and an 
Independent Contractor, City/Town shall provide a copy of each such 
contract to the City Services electronically at citiesunit@azdor.gov. 
(d) 
City/Town shall notify the Department of the expiration, termination, or 
amendment of any agreement with such Independent Contractors within ten 
(10) business days of such event. 
(e) 
In this Agreement it is presumed that any reference to a municipal employee 
such as a license inspector, auditor, desk reviewer, collector, supervisor, 
etc., also refers to an Independent Contractor performing that function on 
behalf of the Department or City/Town. 
(f) 
An Independent Contractor is subject to all training requirements, 
authorization limitations, and other privileges and restrictions incorporated 
into this Agreement or provided in statute in the same form and manner as

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such conditions apply to an employee performing the same function on 
behalf of the Department or City/Town. 
(g) 
When an Independent Contractor issues any correspondence to a taxpayer 
on behalf of the Department or City/Town, the Independent Contractor shall 
expressly identify all of the following on such correspondence: the 
Independent Contractor’s name; the name of the Independent Contractor’s 
firm, if applicable; the Independent Contractor’s status as a license 
inspector, auditor, desk reviewer, or collector acting on behalf of the 
Department or City/Town; the Independent Contractor’s mailing address, 
telephone number, and e-mail address; and the telephone number and e-mail 
address of a specific person who is an employee of the Department or 
City/Town capable of responding to the issues raised in the correspondence 
for the Department or City/Town. 
(h) 
The Department and/or City/Town may pursue any remedy authorized by 
this Agreement or by statute for a violation of this Section by an 
Independent Contractor. 
2.6 
Sharing of Authorized Access Lists: The Department shall share the 
Department’s Authorized Access List and the Authorized Access Lists for all 
Arizona municipalities provided to the Department on the Core SFTP site. The 
Department shall update the lists on a monthly basis with information provided by 
each Arizona municipality, or as needed to immediately remove any person whose 
authorized access has been revoked by the Department or an Arizona municipality. 
3. 
Disclosure of Information by City/Town to the Department or Another Arizona 
Municipality 
3.1 
Disclosure and Use of Municipal Tax Information: Any Tax Information 
released by City/Town to the Department or another Arizona municipality may only 
be used by persons authorized to receive such Tax Information for tax 
administration and collection purposes and may not be disclosed to the public in 
any manner that does not comply with A.R.S. § 42-2003, and/or Model City Tax 
Code § 510 for reporting periods prior to January 1, 2015. All Tax Information shall 
be stored and destroyed in accordance with the Confidentiality Standards 
(Appendix A). 
3.2 
Municipal Ordinances: City/Town shall provide the Department with a copy of 
its Municipal Tax Code or any City/Town ordinances imposing the taxes to be 
collected hereunder within ten (10) calendar days of a request for such information 
from the Department. This information shall be sent to City Services electronically 
at citiesunit@azdor.gov. 
(a) 
Tax Code Changes: City/Town shall provide notice to the Department of 
any tax code change with a copy of any ordinance adopted by City/Town 
that imposes or modifies the Municipal Taxes or municipal privilege tax

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license fees to be collected hereunder within ten (10) calendar days of 
adoption of the ordinance. This information shall be sent to City Services 
electronically at citiesunit@azdor.gov. 
(1) 
City/Town agrees that any ordinance that changes a tax rate, Option 
selection, or includes the addition or removal of a unique Model City 
Tax Code exception shall take effect on the first day of the month 
that is at least sixty (60) calendar days after the City/Town council 
adopts the change. City/Town and the Department recognize there 
may be occasions when the City/Town council establishes an 
effective date less than sixty (60) calendar days after adoption. If 
City/Town chooses to propose an ordinance with an effective date 
that is less than sixty (60) calendar days after adoption, City/Town 
shall notify the Department as soon as possible after that choice is 
made. 
(2) 
The Department shall incorporate all ordinance changes into the 
official copy of the Model City Tax Code within ten (10) calendar 
days of receipt of notice from City/Town. The copy provided to the 
Department may be an electronic copy but shall reflect the identical 
language contained in the version adopted by the City/Town and 
shall contain the required signatures indicating council approval. 
(3) 
The Department shall notify City/Town when the tax code change 
has been incorporated and City/Town is responsible for confirming 
the change has been correctly entered in the official copy of the 
Model City Tax Code. 
(4) 
Pursuant to A.R.S. § 42-6052, if City/Town fails to notify the 
Department of a tax code change within ten (10) calendar days after 
City/Town council approval, the ordinance shall be considered null 
and void. All tax code changes described in this Section shall have 
no effect until reflected in the official copy of the Model City Tax 
Code. 
(b) 
Annexation Ordinances: Within fifteen (15) calendar days following the 
adoption of an annexation ordinance, one (1) copy of the ordinance and 
notification of the effective date of such ordinance shall be sent to the 
Department via email at GIS@azdor.gov and City Services at 
citiesunit@azdor.gov. City/Town may provide the Department with a list of 
businesses subject to Municipal Taxes known to be located in the annexed 
area. 
(c) 
Review of the Model City Tax Code: City/Town shall be responsible for 
reviewing the information contained on its Profile, the Options Charts, tax 
rates for City/Town, and other information specific to City/Town contained 
in the official copy of the Model City Tax Code and ensuring it is correct.

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City/Town affirms that it has an ongoing obligation to notify City Services 
of any changes needed to such information at citiesunit@azdor.gov. 
3.3 
Development Fees: Upon request by the Department to City/Town’s PPOC, 
City/Town shall provide to the Department any information regarding 
Development Fees imposed by City/Town under A.R.S. § 9-463.05 to assist the 
Department with the auditing of taxpayers and the ordinary billing and collection 
of taxes. 
3.4 
Prior Audits: Upon request by the Department, City/Town shall allow inspections 
and copies of any City/Town tax audits conducted prior to January 1, 2015. 
3.5 
Other Information: City/Town shall provide other relevant information necessary 
for tax administration and collection purposes as requested by the Department. 
4. 
Disclosure of Information by Department to City/Town 
4.1 
Statutory Authority: The Department may disclose information relating to State 
Taxes and Municipal Taxes to City/Town pursuant to A.R.S. § 42-2003 if the 
information relates to a taxpayer who is or may be taxable by a county, city, or town 
or who may be subject to audit by the Department pursuant to A.R.S. § 42-6002. 
4.2 
Restrictions on Use and Disclosure to Unauthorized Parties: Any Tax 
Information disclosed by the Department to City/Town is subject to all restrictions 
provided for in A.R.S. § 42-2003. Tax Information shall only be used by persons 
authorized to receive such Tax Information for internal tax administration purposes, 
including audit, desk review, collection, and licensing activity, and may not be 
disclosed to the public or any unauthorized party in any manner that does not 
comply with the Confidentiality Standards (Appendix A). 
4.3 
Liability for Improper Disclosure: The disclosure of confidential information 
concerning Arizona taxes is governed by A.R.S. § 42-2001 et seq., which strictly 
controls the accessibility and use of this information. Individuals who receive 
confidential information relating to State Taxes and Municipal Taxes from the 
Department are subject to the penalties provided in A.R.S. § 42-2004 and other 
applicable statutes if they misuse or improperly disclose this information to 
unauthorized individuals. 
4.4 
Reporting Potential Disclosure Violations/Incidents: The Department shall not 
withhold Tax Information from City/Town provided that City/Town complies with 
A.R.S. § 42-2001 et seq., and the Confidentiality Standards (Appendix A). 
(a) 
If City/Town or the Department has information to suggest City/Town or 
any of its duly authorized representatives has violated A.R.S. § 42-2001 et 
seq. or the Confidentiality Standards (Appendix A), City/Town or the 
Department shall immediately notify City Services at citiesunit@azdor.gov, 
the Department’s Disclosure Officer at DisclosureOfficer@azdor.gov, and 
the Department’s Information Security Team at InfoSec@azdor.gov.

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(b) 
City/Town and the Department shall fully cooperate with the Department’s 
Disclosure Officer and Information Security Team in investigating the 
alleged violation and shall promptly address any identified issues. 
(c) 
The Department’s Disclosure Officer and Information Security Team: 
(1) 
Shall send written notice to City/Town’s PPOC detailing the alleged 
breach as understood by the Department and request a response to 
the allegation within twenty (20) calendar days of the date of the 
letter, and 
(2) 
May inspect City/Town’s records, facilities, and equipment to 
determine whether there has been a violation, and 
(3) 
Shall review the written response from City/Town and consider the 
information contained therein and all relevant circumstances 
surrounding the alleged violation prior to issuing any determination, 
and 
(4) 
Shall issue a written determination delivered by certified mail to 
City/Town regarding the alleged violation within sixty (60) calendar 
days of the date of City/Town’s response letter. If the Department 
determines that a violation has occurred, the Department shall 
indicate whether a suspension of information is warranted and the 
length of the suspension. During the period of suspension, 
City/Town shall not access information maintained or created by the 
Department related to City/Town. 
(d) 
If the Department makes a written determination to suspend sharing of 
information, City/Town may, within ten (10) calendar days of receiving the 
written determination, submit a written request to SMART requesting the 
group review the determination as provided in Section 15 of this 
Agreement. 
(e) 
If there is a suspension of Tax Information sharing with City/Town, the 
Department shall maintain all information collected or created during the 
suspension period related to City/Town that would otherwise have been 
shared with City/Town and shall assist City/Town with accessing the 
accumulated information for City/Town immediately upon termination of 
the suspension.  
(f) 
Under no circumstances shall the suspension of any right to receive Tax 
Information adversely impact the Department’s delivery or transfer of any 
City/Town revenues in any manner. 
4.5 
Information to be Provided: The Department shall provide information pursuant 
to A.R.S. § 42-6001(B). The Department shall provide such information as outlined

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in Appendix B and elsewhere in this Agreement, which shall only be modified in 
accordance with Section 4.7 of this Agreement. 
(a) 
The Department shall not provide Federal Tax Information to City/Town. 
(b) 
In addition to the information detailed in Appendix B of this Agreement, 
the Department shall disclose, upon request, the following information to 
City/Town: 
(1) 
Department tax audits, including all information related to all 
Arizona municipalities included in the tax audit; and 
(2) 
Other relevant information necessary for City/Town’s tax 
administration and collection purposes, including all information 
necessary to verify that City/Town received all revenues collected 
by the Department on behalf of City/Town. 
4.6 
Storage and Destruction of Tax Information: All Tax Information provided by 
the Department to City/Town shall be managed, stored, protected, and destroyed in 
accordance with the Confidentiality Requirements (Appendix A). 
4.7 
Specificity of Data: Pursuant to A.R.S. § 42-6001, the Department and City/Town 
agree that the data fields identified in Appendix B of this Agreement and the JT-1, 
TPT-2, and TPT-EZ forms in Appendix C of this Agreement (also provided online 
at www.azdor.gov) meet the specificity requirements of City/Town. The data fields 
identified in Appendix B and the forms in Appendix C may be revised or replaced 
only by mutual agreement of the Department and Arizona municipalities, with any 
unresolved issues being referred to SMART for final determination. 
4.8.  
Notwithstanding any provision to the contrary, nothing in this Section shall prevent 
the Department from complying with state information security requirements in the 
situation of a data breach or similar event. 
5. 
Audit 
The Department shall administer audit functions with City/Town in accordance with the 
Standard Audit Life Cycle Process Map and with the following provisions. 
5.1 
Training: All auditors, desk reviewers, and supervisors shall be trained in 
accordance with the policies of the Department. Auditors and desk reviewers who 
have not completed the training may only work in conjunction with a trained auditor 
or supervisor and cannot be the only auditor or desk reviewer assigned to the audit 
or desk review. The Department shall do all the following: 
(a) 
Provide semi-annual audit and desk review training in accordance with 
A.R.S. § 42-6002(C) and be responsible for the costs of the training, limited 
to any cost for procuring the site and training materials;

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(b) 
Notify City/Town of any training sessions at least thirty (30) calendar days 
before the date of the training session; 
(c) 
Permit City/Town auditors, desk reviewers, and supervisors to attend any 
scheduled training as space permits at any designated training location; 
(d) 
Provide additional training, as needed, to inform auditors, desk reviewers, 
and supervisors regarding changes in State law, the Model City Tax Code, 
audit and desk review procedures, or Department policy. 
5.2 
Conflicts of Interest: 
(a) 
An auditor, desk reviewer, supervisor, or Independent Contractor trained 
and authorized to conduct an audit or desk review, in addition to the 
restrictions provided under A.R.S. Title 38, Chapter 3, Article 8, § 38-501 
et seq., shall not conduct any of the following prohibited acts: 
(1) 
Represent a taxpayer in any tax matter against the Department or 
City/Town while employed by or in an Independent Contractor 
relationship with the Department or City/Town. 
(2) 
Attempt to use his/her official position to secure any valuable thing 
or valuable benefit for himself/herself or his/her family members. 
(3) 
Represent a taxpayer before the Department or City/Town 
concerning any matter in which he/she personally participated for a 
period of one year after he/she ends employment or the Independent 
Contractor relationship with the Department or City/Town. 
(4) 
Use information he/she acquires in the course of the official duties 
as an auditor, desk reviewer, supervisor, or Independent Contractor 
in a manner inconsistent with his/her official duties without prior 
written approval from the Department. 
(5) 
For a period of one (1) calendar year after he/she ends employment 
by or an Independent Contractor relationship with the Department 
or City/Town, work in the same firm as a person who represents a 
taxpayer against the Department or City/Town unless the firm 
institutes a formal screen or ethical wall to prevent any sharing of 
information between the person and the remainder of the firm. 
Documentation of such formal screen or ethical wall shall be 
provided by the firm to the Department or City/Town upon request. 
(6) 
Receive compensation from a source other than City/Town or 
pursuant to an agreement with City/Town for the performance of 
any work or transaction performed expressly on behalf of 
City/Town.

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(7) 
Make any representation of being an employee or contractor of 
City/Town or the Department in marketing and promotional 
materials soliciting work or transactions to be performed on behalf 
of a taxpayer or potential taxpayer. 
(b) 
In addition to any other remedies available to the Department and 
City/Town by statute and under the terms of this Agreement, the 
Department may revoke an individual’s authority to audit or perform desk 
reviews on behalf of the Department or City/Town and prohibit the use of 
any auditor, desk reviewer, supervisor, or Independent Contractor who 
violates this provision. 
5.3 
Audits and Desk Reviews: 
(a) 
City/Town may request the Department conduct an audit or desk review of 
any taxpayer engaged in business in City/Town, including a taxpayer whose 
business activity is subject to tax by City/Town but is not subject to tax by 
the State. The Department and Arizona municipalities shall collaboratively 
establish and maintain minimum justification standards and procedures 
City/Town shall adhere to when submitting an audit or desk review request. 
(b) 
City/Town may conduct an audit or desk review of a taxpayer engaged in 
business only in City/Town. Before commencing such audit, City/Town 
shall submit a Field Audit Request Form. Before commencing such desk 
review, City/Town shall submit the request using the Desk Review 
Approval Excel Sheet. The Department shall provide City/Town with a 
determination of approval or denial of the request within ten (10) calendar 
days of the notice from City/Town. 
(c) 
Except as permitted below, the Department shall conduct all audits and desk 
reviews of taxpayers having locations in two (2) or more Arizona 
municipalities. A City/Town auditor may participate in any audit or desk 
review City/Town requested the Department to perform. 
(d) 
City/Town shall notify the Department if it wants to conduct an audit or 
desk review of a taxpayer having locations in two (2) or more Arizona 
municipalities and whose business activity is subject to tax by City/Town 
but is not subject to tax by the State. The Department shall authorize such 
audits or desk reviews, to be overseen by the Department, unless there is 
already an audit or desk review of the taxpayer in process, scheduled, or 
planned, or the Department determines the audit or desk review selection is 
discriminatory, an abuse of process, or poses other similar defects. The 
Department shall notify City/Town of its determination within ten (10) 
calendar days. No initial audit or desk review contact may occur between 
City/Town and a taxpayer until the Department approves the audit or desk 
review notice.

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(e) 
In the case of taxpayers doing business in more than one (1) Arizona 
municipality: 
(1) 
City/Town may request the Department conduct an audit or desk 
review of a taxpayer having locations in two (2) or more Arizona 
municipalities and whose primary business is subject to both 
Municipal Taxes and State Taxes. 
(2) 
City/Town may request authorization from the Department for 
City/Town to conduct an audit or desk review of a taxpayer having 
locations in two (2) or more Arizona municipalities and whose 
primary business is subject to both Municipal Taxes and State 
Taxes. 
(3) 
Requests pursuant to (e)(1) or (e)(2) shall be made using the 
Department’s Field Audit Request Form or the Desk Review 
Approval Excel Sheet, as appropriate. The Department shall notify 
City/Town of its decision regarding the request within ten (10) 
calendar days of receipt of the request. 
(f) 
The Department may deny, in writing, City/Town’s request for the 
Department to conduct an audit or desk review within ten (10) calendar days 
of receiving the request for any of the following reasons: 
(1) 
An audit or desk review is already in process or is scheduled or 
planned for the taxpayer within six (6) months of the request; 
(2) 
The requested audit or desk review would interfere with strategic 
tax administration planning; 
(3) 
The audit or desk review selection is discriminatory, an abuse of 
process, or poses other similar defects; 
(4) 
The request lacks sufficient information for the Department to 
determine whether it is appropriate; 
(5) 
The Taxpayer was audited within the previous two (2) years; 
(6) 
The Department lacks sufficient resources to conduct the audit or 
desk review; 
(7) 
The scope or subject of the audit or desk review does not justify the 
use of Department resources. 
(g) 
If the Department denies a request to conduct an audit or desk review for 
the reasons provided in (f)(6) or (f)(7), and the audit or desk review is not 
for a taxpayer that only has a business location in City/Town, then 
City/Town may request to conduct the audit or desk review itself under the

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supervision of the Department. No initial audit or desk review contact may 
occur between City/Town and a taxpayer until City/Town receives written 
Department approval. 
(h) 
Any decision by the Department denying City/Town’s request to conduct 
any audit or desk review may be referred to SMART in accordance with 
Section 15 of this Agreement. 
(i) 
All audits or desk reviews conducted by City/Town shall be in accordance 
with standard audit procedures defined in the Department audit manual and 
the Standard Audit Life Cycle Process Map. All auditors and desk reviewers 
shall be trained in accordance with Section 5.1 of this Agreement. 
(j) 
The Department may appoint a Department manager to supervise any audit 
or desk review conducted by City/Town. 
(k) 
All audits shall include all taxing jurisdictions in the State regardless of 
which jurisdiction’s auditors participate in the audit. All desk reviews must 
include all taxing jurisdictions for which there is information provided by 
the taxpayer. 
(l) 
The Department shall issue all audit or desk review assessments on behalf 
of all affected taxing jurisdictions in a single notice to the taxpayer. 
(m) 
The Department shall issue amendments to audit or desk review 
assessments on behalf of all affected taxing jurisdictions in a single notice 
to the taxpayer. 
5.4 
Claims for Refund: 
(a) 
When a taxpayer files a request for refund, including refunds requested by 
filing amended returns, the Department shall process the request and review 
it for mathematical errors or for the failure of the taxpayer to properly 
compute the tax based on the taxable income reported on the return or 
refund request. 
(b) 
The Department shall notify City/Town of all refund requests that are 
reviewed and approved involving City/Town’s Municipal Taxes within 
thirty (30) calendar days of processing the refund. City/Town may request 
an audit of the taxpayer as set forth in Section 5.3 of this Agreement. 
(c) 
The Department may assign a Department auditor to review requests for 
refunds. The Department shall notify City/Town of all refunds under review 
by an auditor pertaining to a taxpayer who engages in business within 
City/Town within thirty (30) calendar days of initiating the review and may 
request that City/Town assist with such reviews, with acceptance of such 
request at the discretion of City/Town. The Department may assign a refund 
request to a City/Town for review, with acceptance of such assignment at

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the discretion of City/Town. The Department may only assign refund 
requests to City/Town if taxes paid to City/Town are included in the refund 
request. 
(d) 
City/Town is responsible for payment of all amounts to be refunded to 
taxpayers for Municipal Tax incorrectly paid to City/Town. The 
Department may offset a remittance to City/Town under this Agreement to 
cover the amounts of allowed Municipal Tax refunds paid by the 
Department. 
(e) 
The Department shall issue refund approvals/denials on behalf of all taxing 
jurisdictions in a single notice to the taxpayer. City/Town may request 
copies of such determinations. 
5.5 
Protests: Taxpayer protests of audit assessments, desk review assessments, and 
refund denials shall be directed to the Department. Protests of audit assessments, 
desk review assessments, and refund denials shall be administered pursuant to 
A.R.S. Title 42, Chapter 1, Article 6. The Department shall notify City/Town of 
any protests within thirty (30) calendar days of receipt of the protest. 
5.6 
Status Reports: The Department shall keep all Arizona municipalities apprised of 
the status of each protested matter involving the imposition of Municipal Taxes. 
City/Town may request to be on a distribution list for monthly status reports by 
contacting City Services at citiesunit@azdor.gov. 
6. 
Voluntary Disclosure Agreements 
The Department may enter into a Voluntary Disclosure Agreement with a taxpayer. A 
Voluntary Disclosure Agreement may limit the years subject to audit and waive penalties. 
If the taxpayer discloses to the Department that it owes Municipal Taxes to City/Town, the 
Department shall notify City/Town of the Department’s intent to enter into a Voluntary 
Disclosure Agreement and the Department shall provide the taxpayer’s identity within 
thirty (30) calendar days of the identity being disclosed to Department. City/Town may 
subsequently request an audit of a taxpayer subject to a Voluntary Disclosure Agreement 
pursuant to Section 5.3 of this Agreement. 
7. 
License Compliance 
7.1 
License Issuance and Renewal: The Department shall issue new municipal 
privilege tax licenses and shall annually renew such licenses for City/Town 
Municipal Tax. The Department shall provide City/Town with information about 
all persons obtaining and renewing municipal privilege tax licenses as set forth in 
Appendix B of this Agreement. 
7.2 
License Checks: The Department and City/Town shall coordinate efforts to 
conduct mutual tax license compliance checks through canvassing and other 
compliance methods.

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7.3 
Confidentiality: Any tax license information City/Town obtains from the 
Department is confidential and may only be disclosed as authorized by A.R.S. § 
42-2003. Any tax license information City/Town obtains through its own efforts 
may be disclosed as allowed by City/Town ordinance or policy. 
7.4 
Changes to License Fees: Within ten (10) business days following the adoption of 
an ordinance (or official acknowledgment of an ordinance approved by voters in an 
election) creating or modifying a municipal privilege tax license fee, one (1) copy 
of the ordinance and notification of the effective date of such ordinance shall be 
sent to City Services at citiesunit@azdor.gov. The Department shall not be 
obligated to begin collection of the new or modified tax license fee any sooner than 
sixty (60) calendar days after the date the Department received the ordinance from 
City/Town. 
8. 
Closing Agreements 
The Department shall notify City/Town before entering into a Closing Agreement and shall 
seek a range of settlement authority from City/Town related to the tax levied and imposed 
by City/Town in accordance with the Standard Audit Life Cycle Process. 
9. 
Responsibility for Representation in Litigation 
9.1 
Administrative Proceedings: Pursuant to A.R.S. § 42-6002, the Department shall 
coordinate the litigation and defense of assessments and refund denials in any 
administrative appeals before the Office of Administrative Hearings or the Director 
of the Department regardless of the jurisdiction that conducted the audit, desk 
review, or refund review in accordance with the Standard Audit Life Cycle Process 
Map. The Department shall diligently defend the interests of City/Town and 
City/Town shall assist the Department in such representation as requested by either 
party. 
9.2 
Further Appeals: The Arizona Attorney General is responsible for defending the 
assessment or refund denial at the Board of Tax Appeals, the Arizona Tax Court, 
and all higher courts. City/Town shall assist the Attorney General in such 
representation and litigation as requested by the Attorney General’s Office in 
accordance with the Standard Audit Life Cycle Process Map. 
9.3 
Mutual Cooperation: The Department and City/Town agree they shall cooperate 
in the appeal and litigation processes and shall ensure their auditors, desk reviewers, 
supervisors, and other necessary employees are available to assist the Department 
and the Attorney General through informal interviews, providing documents and 
records, preparing for depositions, attending depositions and trial as witnesses, and 
assisting in trial/hearing preparation, as needed. 
9.4 
Administrative Decisions: The Department shall provide a copy of all 
administrative hearing level decisions regarding State Taxes and Municipal Taxes, 
including Director’s decisions issued by the Department, to City/Town within ten 
(10) business days after issuance of the decision if City/Town requests to be

ADOR-Municipal IGA for TPT Administration 
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included on a distribution list created by the Department for the purposes of 
disseminating such decisions. City/Town may request to be on the distribution list 
by contacting City Services at citiesunit@azdor.gov. Administrative decisions 
contain Tax Information and must be stored and destroyed in accordance with the 
Confidentiality Standards (Appendix A). 
10. 
Collection of Municipal Taxes 
10.1 
Tax Returns: Taxpayers who are subject to City/Town Municipal Taxes are 
required to pay such taxes to the Department utilizing a form prescribed by the 
Department. 
10.2 
Delinquent Tax Collections: Pursuant to A.R.S. § 42-6001, the Department shall 
collect any delinquent Municipal Tax imposed by City/Town recorded on the 
Department’s tax accounting system. In the event this Agreement is terminated, the 
Department shall continue to collect delinquent Municipal Taxes recorded on the 
Department’s accounting system on behalf of City/Town and distribute any such 
amounts collected to City/Town. 
10.3 
City/Town Assistance in Delinquent Tax Collections: To expand the 
Department’s State Tax and Municipal Tax collection efforts by leveraging 
City/Town resources, City/Town may choose to provide collection efforts by 
deploying City/Town collectors to work in conjunction with the Department on the 
following terms: 
(a) 
Training: All City/Town collectors authorized to collect obligations in 
cooperation with the Department shall be trained in accordance with the 
policies of the Department. Training shall be provided in the same manner 
as set forth in Section 5.1 of this Agreement. 
(b) 
Conflict of Interest: A collector trained and authorized under this provision 
to perform collections activity shall not conduct any of the following 
prohibited acts: 
(1) 
Represent a taxpayer in any tax matter against the Department or 
City/Town while employed by City/Town. 
(2) 
Attempt to use his/her official position to secure any valuable thing 
or valuable benefit for himself/herself or his/her family members. 
(3) 
Represent a taxpayer before the Department or City/Town 
concerning any matter in which he/she personally participated for a 
period of one (1) calendar year after he/she ends employment with 
City/Town. 
(4) 
Use information he/she acquires in the course of the official duties 
as a collector in a manner inconsistent with his/her official duties 
without prior written approval from the Department.

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(5) 
For a period of one (1) calendar year after he/she ends employment 
with City/Town, work in the same firm as a person who represents 
a taxpayer against the Department or City/Town unless the firm 
institutes formal barriers to prevent any sharing of information 
between the trained collector and the remainder of the firm. 
(c) 
Revocation: The Department may revoke the authorization of City/Town 
or of any individual City/Town employee to collect obligations under this 
Section. A revocation determination may be subject to review by SMART 
upon request by the individual or City/Town. 
10.4 
State of Arizona Liquor License Affidavit: City/Town may request that the 
Department issue a liquor license affidavit. The Department shall respond to the 
request via secured e-mail to indicate the status of completion of the request with a 
note stating complete, in-process, or unable to complete. 
10.5 
Uncollectible/Discretionary Write-offs: The Department shall share the annual 
list of uncollectible/discretionary write-offs of City/Town’s Municipal Taxes prior 
to the write-off event at the end of the fiscal year. City/Town shall have forty-five 
(45) calendar days to submit feedback. 
10.6 
Remittance: All amounts collected by the Department for City/Town’s Municipal 
Taxes under this Agreement shall be remitted to City/Town weekly on the basis of 
actual collections. To the extent possible, the Department shall initiate the 
electronic payment by Noon on the Monday after the end of the week in which the 
collections were received by the Department. If the Monday falls on a holiday, 
payment will be initiated by Noon on the Tuesday after the end of the week in which 
the collections were received by the Department. Remittance shall be made in the 
form of immediately available funds transferred electronically to the bank account 
designated by City/Town. 
10.7 
Abatement: Pursuant to A.R.S. § 42-1004, the Department, with the approval of 
the Attorney General, may abate tax under certain circumstances including 
Municipal Taxes. During the ordinary course of business, the Department may 
determine that certain taxpayer accounts shall be closed or cancelled. The 
Department shall seek input from City/Town or SMART before abating Municipal 
Taxes or closing accounts with Municipal Taxes due. The Department may request 
a telephonic meeting of SMART if time or circumstances require immediate action. 
10.8 
Funds Owed to City/Town: At all times and under all circumstances, payments 
remitted by a taxpayer to the Department for City/Town Municipal Taxes shall be 
considered property of City/Town. The Department may not retain or fail to remit 
such funds to City/Town for any reason not specifically set forth in this Agreement 
including, but not limited to, during the course of a dispute between City/Town and 
the Department.

ADOR-Municipal IGA for TPT Administration 
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10.9 
Adjustments to Reported Taxes: If the Department determines that a payment 
remitted by a taxpayer incorrectly identifies the city or town to which the payment 
should be made, the Department may temporarily hold the payment until the 
distribution of the payment is corrected to ensure the appropriate city or town 
receives the payment. If a payment by the Department has been made to an incorrect 
City/Town, the Department and affected Arizona municipalities shall follow the 
Standard Inter-Jurisdictional Transfer Process Map. 
10.10 Collection Reports: The Department shall keep all Arizona municipalities 
apprised of the status of every open case in a collection status involving the 
imposition of Municipal Taxes. City/Town may request to be on a distribution list 
for 
monthly 
status 
reports 
by 
contacting 
Cities 
Collections 
at 
citiescollection@azdor.gov. 
11. 
Taxpayer Rulings and Uniformity 
The Department shall be responsible for issuing the official responses to taxpayer ruling 
requests and requests for interpretation of the Model City Tax Code. City/Town 
acknowledges that pursuant to A.R.S. § 42-6005(B), when the state statutes and Model 
City Tax Code are the same and where the Department has issued written guidance, the 
Department's interpretation is binding on Arizona municipalities and interpretation of 
Model City Tax Code. The Department acknowledges that in all other situations, 
interpretation of the Model City Tax Code is the sole purview of Municipal Tax Code 
Commission or its designee. This Section is not intended to affect procedures for appeals 
and litigation as outlined in Section 5.5 and Section 9 of this Agreement. 
12. 
Financing Collection of Taxes 
The costs incurred by the Department in administering this Agreement shall be financed 
through the State general fund appropriation to the Department. This provision does not 
relieve City/Town of any financial obligation imposed by statute. 
13. 
Inter-Jurisdictional Transfers (“IJTs”) 
The Department shall administer Inter-Jurisdictional Transfers of Municipal Tax monies 
in accordance with the Standard Inter-Jurisdictional Transfer Process Map. The affected 
Arizona municipalities shall agree on any amounts to be transferred before notifying the 
Department of such amounts to be transferred under this Section. 
14. 
Education and Outreach Efforts 
To further its focus on serving taxpayers and its commitment to funding Arizona’s future 
through enhanced customer service, continuous improvement, and innovation, the 
Department is expanding its outreach and education program to connect with all citizens 
of Arizona by strategically working with taxpayer and industry groups, tax practitioners, 
and Arizona’s municipalities to ensure consistent tax education is widely available.

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Any City/Town may further this mission, at its own expense, in providing education and 
outreach to taxpayers. Education and outreach programs and content shall be consistent 
with applicable law and the Department’s written guidance. 
Increased education and outreach efforts undertaken by the Department and Arizona 
municipalities will ensure collaborative partnerships beneficial to both parties, emphasize 
an ongoing two-way exchange of information, enhance communication on issues of 
common interest, and promote cooperation in areas of overlapping special projects. 
Therefore, upon request, City/Town shall provide information to the Department 
concerning such education and outreach efforts. 
The Department shall implement an Ambassador Program, whereby the Department 
provides curriculum, structure, and support for education related to tax administration and 
compliance. City/Town shall be provided a standard work process when participating in 
Department-led educational events. 
15. 
State & Municipal Audit Resolution Team (“SMART”) 
15.1 
Members: The SMART committee shall consist of four (4) primary (voting) 
members representing municipal taxing jurisdictions and four (4) primary (voting) 
members representing the Department. There shall also be two (2) alternate 
members representing each party, who are non-voting representatives unless 
required to vote due to the absence, recusal, or disqualification of a primary (voting) 
member. All primary and alternate members are required to attend all meetings 
unless excused. 
15.2 
Selection: The Director of the Department shall appoint Department employees to 
serve as primary and alternate members representing the Department. Arizona 
municipalities shall collectively appoint municipal employees to serve as primary 
and alternate members representing the Arizona municipalities. The members 
representing either party may be changed at any time following the standard work 
process agreed upon by both parties. 
15.3 
Meetings: SMART shall meet monthly unless there is no business to be conducted. 
Additional meetings can be scheduled as necessary to timely discuss issues 
presented. 
15.4 
Issues: The Department or City/Town may refer issues to SMART for resolution 
including but not limited to: 
(a) 
Decisions by the Department to not audit a taxpayer; 
(b) 
Amendments to Department audit procedures or manuals; 
(c) 
Closing Agreements or a range of settlement authority; 
(d) 
Abatement or account closure in collections;

ADOR-Municipal IGA for TPT Administration 
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(e) 
Suspension of disclosure of Tax Information to City/Town; 
(f) 
Disagreements regarding proposed changes to the process maps defined in 
Sections 1.19, 1.20, and 1.21 of this Agreement; 
(g) 
Revocation of collection authority; and 
(h) 
Other issues as authorized by the Director of the Department or agreed upon 
by the parties, subject to the limitations described in Section 29 of this 
Agreement. 
15.5 
Recommendations: SMART shall make recommendations to the Director of the 
Department or Director’s designee. If the recommendation is approved by at least 
five (5) members of SMART, the Director shall accept the recommendation of 
SMART. If SMART cannot reach a recommendation agreeable to at least five (5) 
members of the group, the Director or Director’s designee may act as they deem to 
be in the best interests of all parties. Notwithstanding the above, upon request by 
City/Town, the Director shall submit their decision to the Attorney General’s Office 
for review. 
15.6 
Voting: Any voting member of the committee may request the vote be held by 
secret ballot. 
15.7 
Procedures: SMART shall develop procedures concerning the operation of the 
committee consistent with this Agreement. 
16. 
Funding of Additional Auditors by City/Town 
16.1 
Funding: At the sole discretion of City/Town, City/Town may contribute funding 
to the Department to pay for additional auditors to assist the Department in the 
performance of audits of Municipal Tax owed to City/Town. Such additional 
auditors funded by City/Town shall at all times be deemed to be employees of the 
Department and under no circumstances shall be deemed to be employees or agents 
of City/Town. It is the Parties’ intention that any City/Town funding provided 
pursuant to this Section shall be used to increase the resources and capabilities of 
the Department to perform Municipal Tax audits and not to subsidize or replace 
State funding required for audit and collection of taxes. 
16.2 
Use of Funds: City/Town funding for additional auditors under this Section shall 
be used to fund the auditors’ salaries and related expenses and shall not be used to 
pay for Department office space, utilities, equipment, supplies, or similar kinds of 
overhead. 
16.3 
Pool of Funds: The Department may pool any City/Town funding with any other 
similar funding provided by other Arizona municipalities to pay for additional 
auditors dedicated to serving those jurisdictions. The Department shall separately 
account for such funds in its annual budget.

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16.4 
Accounting: The Department shall provide an annual accounting to City/Town, by 
August 31 each year describing how City/Town funding was used during the prior 
fiscal year. 
17. 
Satellite Offices for Department Auditors 
17.1 
Funding: City/Town, at its own expense and at its sole discretion, may provide one 
(1) or more satellite offices and associated amenities for use by Department 
employees to provide audit and/or customer service to taxpayers. Use of such 
facilities by Department employees shall be at the sole discretion of the 
Department. Nothing in this Section shall require the Department to make use of 
such facilities provided by City/Town. 
17.2 
Requirements: Any Department employee using a City/Town satellite office must 
meet reasonable requirements of City/Town related to the use of the facility. 
City/Town shall be responsible for notifying the Department of any concerns and 
the Department shall be responsible for taking appropriate actions to resolve those 
concerns. 
17.3 
Termination: Once a satellite office is established, City/Town shall provide at least 
one hundred eighty (180) calendar days’ written notice to the Department prior to 
the termination or relocation of a satellite office. The Department may discontinue 
the use of a satellite office at any time upon notice to City/Town and shall promptly 
remove all Department property. 
17.4 
License: All requirements of City/Town and the Department related to the satellite 
office shall be outlined in a mutually acceptable form of license and subject to 
separate approval. 
17.5 
Workers’ Compensation for Satellite Offices and Certain Site Visits: If 
employees of City/Town or Department are working at the facility of the other 
public agency pursuant to this Agreement, it is agreed that: 
(a) 
Each employee will be deemed an employee of both public agencies for the 
purposes of A.R.S. § 23-1022(D) and Arizona workers’ compensation laws. 
(b) 
Each employee’s primary employer (i.e., the State of Arizona for a 
Department employee, and City/Town for a City/Town employee or 
Independent Contractor) shall be solely liable for the payment of workers' 
compensation benefits. 
(c) 
Each public agency for which employees of City/Town or Department are 
working at the facility of the other public agency under this Agreement shall 
post a notice complying with A.R.S. § 23-1022(E). 
(d) 
In all circumstances other than as provided in the foregoing, nothing in this 
Agreement shall be construed to result in any person being the officer,

ADOR-Municipal IGA for TPT Administration 
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agent, employee, or servant of either party when such person, absent this 
Agreement and the performance thereof, would not in law have such status. 
18. 
Non-availability of Funds 
Every payment obligation of the Department and City/Town pursuant to this Agreement is 
conditioned upon the availability of funds appropriated or allocated for the payment of 
such obligation, except for the rendering of funds to City/Town paid by a taxpayer for 
Municipal Taxes or municipal privilege tax license fees of City/Town. If funds are not 
appropriated, allocated, and available, or if the appropriation is changed resulting in funds 
no longer being available for the continuance of this Agreement, this Agreement may be 
terminated at the end of the period for which funds are available. No liability shall accrue 
to the State or City/Town, as applicable, in the event this provision is exercised and the 
State or City/Town, as applicable, shall not be obligated or liable for any future payments 
or for any damages as a result of termination under this Section. The termination of this 
Agreement shall not entitle the Department to retain any Municipal Tax collected on behalf 
of City/Town pursuant to this Agreement. 
19. 
Waiver 
Nothing in this Agreement should be interpreted as City/Town relinquishing its legal rights 
under the Arizona Constitution or other applicable law, nor that City/Town is conceding 
the administration and collection of its Municipal Tax is not of a local interest or should 
not be under local control. 
20. 
Cancellation 
The requirements of A.R.S. § 38-511 apply to this Agreement. The Department or 
City/Town may cancel this Agreement, without penalty or further obligation, if any person 
significantly involved in initiating, negotiating, securing, drafting, or creating this 
Agreement on behalf of the Department or City/Town is, at any time while this Agreement 
or any extension is in effect, an employee, agent, or consultant of the other party with 
respect to the subject matter of this Agreement. The obligation of the Department to remit 
City/Town taxes shall survive cancellation. 
21. 
Notice 
(a) 
When any Notice to City/Town is required under the terms of this Agreement, such 
Notice shall be sent by electronic correspondence to: 
 
______________________________________________ 
(b) 
When any Notice to the Department is required under the terms of this Agreement, 
such Notice shall be sent by electronic correspondence to City Services at 
citiesunit@azdor.gov.

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22. 
Non-discrimination 
ADOR and City/Town shall comply with Executive Order 2023-01, which prohibits 
discrimination based on race, color, sex, pregnancy, childbirth or medical conditions 
related to pregnancy or childbirth, political or religious affiliation or ideas, culture, creed, 
social origin or condition, genetic information, sexual orientation, gender identity or 
expression, national origin, ancestry, age, disability, military service or veteran status, or 
marital status, by persons performing state contracts or subcontracts. ADOR and 
City/Town also agree to comply with Executive Orders 2003-22 and 2009-09 as amended 
by Executive Order 2023-01, all other applicable State and Federal employment laws, 
rules, and regulations, including the Americans with Disabilities Act of 1990.  ADOR and 
the City/Town shall also comply with Executive Order 2023-09 prohibiting race-based hair 
discrimination. 
23. 
Compliance with Immigration Laws and A.R.S. § 41-4401 
23.1 
The Department and City/Town shall comply with all Federal immigration laws 
and regulations relating to employees and warrants compliance with A.R.S. § 23-
214 which reads in part: “After December 31, 2007, every employer, after hiring 
an employee, shall verify the employment eligibility of the employee through the 
E-Verify program.” 
23.2 
A breach of compliance with immigration laws and regulations shall be deemed a 
material breach of this Agreement and may be grounds for the immediate 
termination of this Agreement. 
23.3 
The Department and City/Town retain the legal right to confirm the authorized 
presence and work authorization of any employee who works under this Agreement 
to ensure the Department and City/Town are complying with the applicable Federal 
immigration laws and regulations, and State statutes as set forth above. 
24. 
Audit of Records 
City/Town and the Department shall retain all data, books, and other records (“Records”) 
relating to this Agreement for at least six (6) years 
(a) 
after termination of this Agreement, and 
(b) 
following each annual renewal thereof. 
All Records shall be subject to inspection by the Department at reasonable times. Upon 
request, the Department and City/Town shall produce any or all such records. This 
Agreement is subject to A.R.S. § 35-214 and A.R.S. § 35-215. 
25. 
Amendments 
Any amendments to the enumerated provisions or Appendices A, B, and C of this 
Agreement must be executed in writing in accordance with the provisions of this

ADOR-Municipal IGA for TPT Administration 
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Agreement. The Standard Process Maps described within certain enumerated provisions 
are not themselves part of this Agreement. 
26. 
Mutual Cooperation 
In the event of a disagreement between the parties regarding the terms, provisions, and 
requirements of this Agreement, or in the event of the occurrence of any circumstances 
bearing upon or affecting this Agreement, parties hereby agree to mutually cooperate to 
resolve the said disagreement or deal with the said circumstance. 
27. 
Arbitration 
To the extent required by A.R.S. § 12-1518 and as provided for in A.R.S. § 12-133, the 
parties agree to resolve any dispute arising out of this Agreement by arbitration. The parties 
agree that any lawsuit filed by City/Town relating to the issues outlined in Section 19 of 
this Agreement is not considered to be a dispute arising out of this Agreement. 
28. 
Implementation 
The implementation and execution of the provisions of this Agreement shall be the 
responsibility of the Director of the Department or his/her designee and the Mayor of 
City/Town, his/her designee, or another party with designated authority pursuant to 
applicable law or City/Town charter to act on behalf of City/Town. 
29. 
Limitations 
Nothing in this Agreement shall be construed as limiting or expanding the statutory 
responsibilities of the parties in performing functions beyond those granted to them by law, 
or as requiring the parties to expend any sum in excess of their appropriations. 
30. 
Duration 
30.1 
The term of this Agreement shall commence from the latest date as indicated in 
Section 33 of this Agreement and continue in force through December 31st of the 
following calendar year unless canceled or terminated as provided herein. The term 
of this Agreement shall automatically be extended for successive one (1) year terms 
commencing on January 1st and ending on December 31st of each year thereafter 
unless canceled or terminated as provided herein. 
30.2 
Amendments to this Agreement that are negotiated and agreed to by a simple 
majority of the review committee referenced in Section 30.9 of this Agreement shall 
thereafter be executed by the parties hereto by a separate signed amendment and 
incorporated herein to be effective during the term of this Agreement and any 
extensions. 
30.3 
This Agreement may be canceled or terminated effective on December 31st of any 
year by either party by providing written notice no later than sixty (60) calendar 
days prior to the expiration of the term then in effect.

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September 2023 
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30.4 
This Agreement shall expire on December 31st of any year the Department is 
subject to sunset review by the legislature. Upon expiration, cancellation, or 
termination, any subsequent Agreement must be ratified through signature by both 
parties. 
30.5 
If State legislation enacted subsequent to the date of this Agreement substantially 
affects the performance of this Agreement by either party or substantially 
diminishes the benefits either party would receive under this Agreement, either 
party may then terminate this Agreement by giving at least thirty (30) calendar 
days’ notice to the other party. The termination shall become effective immediately 
upon the expiration of the notice period unless otherwise agreed to by the parties. 
30.6 
Notwithstanding any provision to the contrary herein, both parties may by mutual 
agreement provide for the termination of this Agreement upon such terms and at 
such time as is mutually agreeable to them. 
30.7 
Any notice of termination shall be mailed and served on the other party in 
accordance with Section 21 of this Agreement. 
30.8 
In the event of a partial or complete termination of this Agreement, if the parties 
have shared or exchanged property the parties will return the property to its original 
owner or dispose of it in a manner required by the original owner as described in 
this Agreement. 
30.9 
During the term of this Agreement, the terms and conditions of this Agreement 
shall undergo an annual review to be initiated no later than June 1st of each year. 
The review shall be performed by a committee made up of equal parts 
representatives of the Department and representatives of the municipal taxing 
jurisdictions entering into an IGA with the Department for the administration and 
collection of Municipal Taxes. 
31. 
Choice of Law 
The laws and regulations of the State of Arizona shall govern the rights of the parties, the 
performance of this Agreement, and any disputes arising from this Agreement. 
32. 
Entire Agreement 
This document, including the specific appendices attached hereto, and any approved 
subcontracts, amendments, and modifications made thereto, shall constitute the entire 
Agreement between the parties and shall supersede all other understandings, oral or 
written. 
 
33. 
Signature Authority

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September 2023 
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33.1 
By signing below, the signer certifies he or she has the authority to enter into this 
Agreement on behalf of his or her respective party, and he or she has read the 
foregoing and agrees to accept the provisions herein on said party’s behalf. 
33.2 
This Agreement may be executed in counterpart. 
For the Department: 
For City/Town: 
Signature 
Date 
Robert Woods, Director 
Signature 
Date 
Typed Name and Title 
Arizona Department of Revenue 
Typed Name and Title 
Entity Name 
1600 W. Monroe St. 
Entity Name 
Address 
Phoenix 
Arizona 
85007 
Address 
City 
State 
Zip 
City 
State 
Zip 
RESERVED FOR THE ATTORNEY GENERAL: 
RESERVED FOR CITY/TOWN ATTORNEY: 
This agreement between public agencies has been 
reviewed pursuant to A.R.S. § 11-952 by the undersigned 
Assistant Attorney General who has determined that it is 
in proper form and is within the powers and authority 
granted under the laws of the State of Arizona to the 
Arizona Department of Revenue represented by the 
Attorney General. 
KRIS MAYES 
The Attorney General 
BY: ________________________________Signature
Assistant Attorney General 
Date: __________________________ 
This agreement between public agencies has been 
reviewed pursuant to A.R.S. § 11-952 by the undersigned 
City/Town Attorney who has determined, on behalf of the 
City/Town only, that it is in proper form and is within the 
powers and authority granted under the laws of the State 
of Arizona to the City/Town. 
APPROVED AS TO FORM AND AUTHORITY: 
BY: ________________________________ 
CITY/TOWN ATTORNEY 
Date: ______________________________

ADOR-Municipal IGA for TPT Administration 
September 2023 
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APPENDIX A 
 
ARIZONA DEPARTMENT OF REVENUE 
CONFIDENTIALITY REQUIREMENTS 
 
1. 
Confidential Information 
1.1 
“Confidential Information” is defined in A.R.S. § 42-2001. Confidential 
Information may not be disclosed except as provided by statute. A.R.S. §§ 42-2001 
through 42-2004. 
1.2 
“Tax Information” as defined in this Agreement is Confidential Information. 
1.3 
Disclosure of aggregated financial information. Under no circumstance shall 
aggregated financial information related to transaction privilege taxes allow any 
person who is not authorized to receive Tax Information to identify or discover the 
financial information of an individual taxpayer. 
(a) 
Except as provided in Section 1.3(b) of this Appendix, City/Town will 
disclose aggregated financial information in accordance with the 
Department’s standard: 
(1)  
City/Town shall only disclose aggregated financial information 
from not less than ten (10) taxpayers within the political boundaries 
of City/Town. 
(2)  
No individual taxpayer’s financial information should be discernible 
due to its relative size compared to other members of the aggregated 
group. For example, if one of the taxpayers in the data set represents 
90% or more of the data point, then that data point must not be 
disclosed, regardless of the number of taxpayers. 
(b) 
City/Town may disclose its aggregated financial information from less than 
ten (10) taxpayers provided City/Town first determines the aggregated data 
could not potentially reveal the financial information of an individual 
taxpayer. Such a determination shall take all the following into 
consideration: 
(1) 
Ownership. All taxpayers with common ownership entities shall be 
considered a single taxpayer for aggregation purposes; and 
(2) 
Proportionality. No individual taxpayer’s financial information 
should be discernible due to its relative size compared to other 
members of the aggregated group; and

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(3) 
Any other factor that might allow any person who is not authorized 
to receive Tax Information to identify or discover the financial 
information of an individual taxpayer. 
2. 
Protecting Information 
2.1 
City/Town must identify all places, both physical and logical, where City/Town 
receives, processes, and stores Tax Information and create a plan to adequately 
secure those areas. 
2.2 
Tax Information must be protected during transmission, storage, use, and 
destruction. City/Town must have written policies, standards, and procedures to 
document how it protects its information systems, including Tax Information so 
that it conforms to the State of Arizona statutes A.R.S. §§ 42-2001 through 42-2004 
and policies, standards, and procedures found on the Arizona Strategic Enterprise 
Technology (“ASET”) website at aset.az.gov/resources/policies-standards-and-
procedures or ASET’s successor agency or website and Arizona Department of 
Homeland Security’s website at https://azdohs.gov/information-security-policies-
standards-and-procedures. 
2.3 
Department staff and authorized City/Town staff are prohibited from inspecting 
Tax Information unless they have a business reason. Browsing through Tax 
Information concerning friends, neighbors, family members, or people in the news 
is strictly prohibited. 
2.4 
All removable media, including paper and CDs, containing Tax Information must 
be secured when not in use and after normal business hours by placing all materials 
in a locked drawer or cabinet. During use, Tax Information must be protected so 
that it is not visible to members of the public or anyone without a business need for 
the information. 
2.5 
All individuals accessing or storing Tax Information from an alternative work site 
must enter into a signed agreement that specifies how the Tax Information will be 
protected while at that site. Only trusted employees shall be permitted to access Tax 
Information from alternative sites. Tax Information may not be accessed while in 
public places such as restaurants, lounges, or pools. 
2.6 
Tax Information may not be discussed in elevators, restrooms, the cafeteria, or other 
public areas. Terminals should be placed in such a manner that prohibits public 
viewing of Tax Information. 
2.7 
When transporting confidential materials, the materials should be covered so that 
others cannot see the Tax Information. When sending Tax Information by fax, a 
cover sheet should always be used. 
2.8 
Any person with unsupervised access to Tax Information shall receive training on 
the confidentiality laws and requirements to protect such information before being 
given access to such information and annually thereafter. They must sign

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certificates after the training acknowledging that they understand their 
responsibilities. City/Town must keep records to document this training and 
certification and submit a copy of the certification to the Department. 
3. 
Disclosure of Information 
3.1 
Tax Information may only be disclosed as permitted by A.R.S. § 42-2003. 
3.2 
Tax Information is protected by statute and, therefore, shall not be disclosed in 
response to a public records request except as authorized by law. A state agency, 
including political subdivisions (City/Town), may deny inspection of public 
records if the records are deemed confidential by statute. Berry v. State, 145 Ariz. 
12, 13 699 P.2d 387, 388 (App. 1985). 
3.3 
A taxpayer may designate a person to whom Tax Information may be disclosed by 
completing an Arizona Department of Revenue Form 285 or Form 285B, or such 
other form that contains the authorizing information included in those forms. 
City/Town 
may 
contact 
the 
Department’s 
Disclosure 
Officer 
at 
DisclosureOfficer@azdor.gov if there are any questions concerning this 
requirement. 
4. 
Retention and Disposal of Information 
4.1 
All records received from the Department must be kept for the duration of the 
records retention period as listed in the official records retention schedules 
approved by the Secretary of State Library Archives and Public Records Division 
(“LAPR”) published on the LAPR website. 
(a) 
The Department’s custom records retention schedule is published on the 
LAPR website at apps.azlibrary.gov/records/schedules.aspx. 
(b) 
In the event of a legal hold (such as a litigation hold or investigative hold), 
Department and/or City/Town may be required to retain records beyond the 
retention period. 
4.2 
The Department and City/Town shall follow the legal requirements for reporting 
the disposition and destruction of records to the Arizona State Library Archives, & 
Public Records Division under A.R.S. § 41-151.19. Certificate of Records 
Destruction Forms are found at: azlibrary.gov/arm/forms. 
4.3 
All removable media containing Tax Information must be returned to the 
Department or sanitized before disposal or release from the control of City/Town. 
4.4 
Tax Information must be destroyed by shredding or burning the materials when the 
retention period has been met and no legal holds are in place. Tax Information may 
not be disposed of by placing the materials in the garbage or recycle bins. 
Destruction of Tax Information may be performed by a third-party vendor.

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City/Town must take appropriate actions to protect the Tax Information in transit 
and storage before it is destroyed, such as periodic inspections of the vendor. 
4.5 
Computer system components and devices, such as copiers and scanners, which 
have been used to store or process Tax Information may not be repurposed for non-
tax administration uses unless the memory or hard drive of the device is sanitized 
to ensure under no circumstances Tax Information can be restored or recovered. 
5. 
Information Security 
5.1 
Systems containing Tax Information must be protected in accordance with the State 
of Arizona Policies, Standards, and Procedures that govern State data found at 
https://azdohs.gov/information-security-policies-standards-and-procedures, 
particularly Policies and Standards 8000-8410 and the Arizona NIST Security 
Baseline Controls. 
5.2 
City/Town is responsible for creating architectural diagrams of any systems 
connecting to the Department’s systems and depicting the flow of State Tax 
Information. Architectural diagrams for systems connecting to the ADOR shall be 
shared with the ADOR and updated after any architectural changes. 
5.3 
Incident Reporting. City/Town is required to notify the Department in the event of 
a suspected or actual unauthorized disclosure of Tax Information, data loss, breach, 
or other security concern regarding Tax Information by reporting the incident to the 
Department’s: 1) City Services Manager by email at citiesunit@azdor.gov, 2) 
Disclosure Officer by email at DisclosureOfficer@azdor.gov, and 3) Chief 
Information Security Officer’s Information Security Team by email at 
InfoSec@azdor.gov. 
5.4 
The Department may send employees or auditors to inspect any of City/Town 
information systems and/or facilities used to process, store, or transmit any 
Department data at any time to ensure that Department information is adequately 
protected. City/Town shall provide audit records and evidence of system and 
application hardening to the department's information security team upon request. 
Hardening evidence can include, but is not limited to: RiskSense, CIS benchmarks, 
SCSEMs, STIGs, or other security best practices. If City/Town hires a third-party 
for any system or information support, all security provisions apply. 
6. 
Wireless Access (if accessing State Confidential Information from a wireless network) 
City/Town must: 
6.1 
Establish restrictions, configuration/connection requirements, and implementation 
guidance for wireless access. 
6.2 
Authorize wireless access to the information system prior to allowing such 
connections.

ADOR-Municipal IGA for TPT Administration 
September 2023 
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6.3 
Employ a wireless intrusion detection system to identify rogue wireless devices and 
to detect attack attempts and potential compromises/breaches to the information 
system. 
 
39

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September 2023 
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APPENDIX B 
 
REQUIRED REPORTS AND DATA FIELDS 
 
At a minimum, the Department of Revenue shall provide the following reports which display all 
of fields identified below, per report: 
NEW LICENSE REPORT and LICENSE UPDATE REPORT 
o Region Code 
o Run Date 
o Report Start Date 
o Report End Date 
o Update Date 
o ID Type 
o ID 
o Account ID 
o Entity Name 
o Ownership Type 
o License ID 
o OTO/Applied For indicator 
o Bankruptcy Indicator 
o Filing Frequency 
o Issue Date 
o Account Start Date 
o Business Start Date 
o Arizona Start Date 
o Doc Loc Nbr 
o Accounting Method 
o Close Date 
o Close Code 
o Business Description 
o NAICS1 
o NAICS2 
o NAICS3 
o NAICS4 
o Mailing Street1 
o Mailing Street2 
o Mailing Street3 
o Mailing City 
o Mailing State 
o Mailing ZIP 
o Mailing Country 
o Mailing Phone Number 
o Mailing Address Add date 
o Mailing Address End Date

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o Audit Street1 
o Audit Street 2 
o Audit Street 3 
o Audit City 
o Audit State 
o Audit Zip 
o Audit Country 
o Audit Phone Number 
o Audit Address Add Date 
o Audit Address End Date 
o Location Code 
o Business Codes 
o Location Name (DBA) 
o Number of Units 
o Location Street 1 
o Location Street 2 
o Location Street 3 
o Location City 
o Location State 
o Location Zip 
o Location Country 
o Location Phone Number 
o Location Start Date 
o Location End Date 
o Primary Location Street 1 
o Primary Location Street 2 
o Primary Location Street 3 
o Primary Location City 
o Primary Location State 
o Primary Location Zip Code 
o Primary Location Country 
o Primary Location Phone Number 
o Primary Location Start Date 
o Primary Location End Date 
o Owner Name 
o Owner Title 
o Owner Name 2 
o Owner Title 2 
o Owner Name 3 
o Owner Title 3 
CITY PAYMENT JOURNAL 
o Run Date 
o Report Start Date 
o Report End Date 
o GL Accounting Period

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o Period End Date 
o Payment received date 
o Return received date 
o Payment process date 
o Return process date 
o Filing Frequency 
o License ID 
o Entity Name 
o Location Code 
o Location Name (DBA) 
o Location Street 1 
o Location Street 2 
o Location Street 3 
o Location City 
o Location State 
o Location Zip 
o Location Country 
o NAICS 
o Business Code 
o Doc Loc Nbr 
o Pmt Loc Nbr 
o Gross Receipts 
o Total Deductions 
o Tax or Fee Collected 
o P & I Collected 
o Audit Collections 
o Tran Type 
o Tran Subtype 
o Rev Type 
CITY PAYMENT JOURNAL SUMMARY 
o Region Code 
o Run Date 
o Report Start Date 
o Report End Date 
o GL Accounting Period 
o Business Code 
o Number of Accounts 
o Collections 
NO MONEY REPORT 
o Region Code 
o GL Accounting Period 
o Period End Date 
o Payment received date 
o Return received date

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o Payment process date 
o Return process date 
o Filing Frequency 
o License ID 
o Entity Name 
o Location Code 
o Location Name (DBA) 
o Location Street 1 
o Location Street 2 
o Location Street 3 
o Location City 
o Location State 
o Location Zip 
o Location Country 
o NAICS 
o Business Code 
o Doc Loc Nbr 
o Pmt Loc Nbr 
o Gross Receipts 
o Total Deductions 
o Tax or Fee Collected 
o P & I Collected 
o Audit Collections 
o Tran Type 
o Tran Subtype 
DEDUCTION REPORT 
o Region Code 
o Run Date 
o Report Start Date 
o Report End Date 
o GL Accounting Period 
o Period End Date 
o License ID 
o Entity Name 
o Location Code 
o Location Name (DBA) 
o Business Code 
o Doc Loc Nbr 
o Deduction Code 
o Deduction Amount 
o Tran Type 
o Tran Subtype 
o Rev Type

ADOR-Municipal IGA for TPT Administration 
September 2023 
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FUND DISTRIBUTION REPORT 
o Region Code 
o Run Date 
o Report Start Date 
o Report End Date 
o GL Accounting Period 
o Period End Date 
o Payment Received Date 
o Return Received Date 
o Payment Processed Date 
o Return Processed Date 
o License ID 
o Entity Name 
o Location Code 
o Location Name (DBA) 
o Business Code 
o Doc Loc Nbr 
o Fund Allocation Code 
o Amount Distributed 
FUND DISTRIBUTION SUMMARY REPORT 
o Region Code 
o Run Date 
o Report Start Date 
o Report End Date 
o GL Accounting Period 
o Fund Allocation Code 
o Amount Distributed

ADOR-Municipal IGA for TPT Administration 
September 2023 
Page 39 of 39 
APPENDIX C 
 
REQUIRED FORMS 
 
1. 
JT-1 Joint Tax Application for a TPT License 
ADOR Form 10196 
2. 
TPT-2 Transaction Privilege, Use and Severance Tax Return (filing periods 
beginning on or AFTER June 1, 2016) 
ADOR Form 11249 
3. 
TPT-EZ Transaction Privilege, Use and Severance Tax Return 
ADOR Form 11263