R2017-65 Reciprocal Agreement between the City and State of Illinois Department of Revenue

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September 1,2016 and after RECIPROCAL AGREEMENT ON EXCHANGE OF INFORMATION BETWEEN THE [TOWN][CITY][VILLAGE][COUNTY] OF City of Decatur, Illinois AND THE ILLINOIS DEPARTMENT OF REVENUE The Illinois Department of Revenue (the "Department"), in accordance with the statutes of the State of Illinois,agrees to share under the terms of this Reciprocal Agreement on Exchange of Information (the "Reciprocal Agreement") with the f ][City][ i11ftge} G8t*ftt-y] of City of Decatur, Illinois (the ["Municipality"] " " ) financial information obtained pursuant to the Illinois Retailers'Occupation Tax Act,the Service Occupation Tax Act, the Use Tax Act, and the Service Use Tax Act (the "Tax Acts"). For purposes of this Reciprocal Agreement, "financial information" means the following information for each retailer or serviceman in the [Municipality][County]: (1) the business name; (2) the business address; (3) the standard classification number assigned to the business; (4)net revenue distributed to the requesting [municipality][county] that is directly related to the requesting [municipality's][[ local share of the proceeds under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act distributed from the Local Government Tax Fund, and, if applicable, any locally imposed retailers' occupation tax or service occupation tax; and (5) a listing of all businesses within the requesting [municipality][ by account identification number and address. It is further agreed that all information exchanged will be used only for the official purposes of the State and of the [Municipality][] and shall be kept confidential in accordance with the Tax Acts. Each party agrees to take appropriate steps to protect from unauthorized disclosure the tax information obtained pursuant to this Reciprocal Agreement and to destroy it when no longer needed by shredding or other appropriate means. The [Municipality][] agrees to follow the procedures to protect the confidentiality of information provided in"Minimum Standards Required to Safeguard Information Given as a Result of a Reciprocal Agreement on the Exchange of Information," which is incorporated into this Reciprocal Agreement as Attachment A. Both parties understand and agree that the Department will not provide any information under this Reciprocal Agreement to the [Municipality]fcG�] unless and until the [Municipality][Cow"] signs Attachment A. It is agreed that only the chief executive officer of the [Municipality][] will initiate a Reciprocal Agreement with the Department. Information provided to the [Municipality][6e }] under this Reciprocal Agreement may be shared with or viewed by only persons who are directly involved in the financial operations of the [Municipality][ y], including [Municipal][] employees, and persons, such as attorneys or accountants, retained by the [Municipality]fG otAy]. The information provided shall not, however, be shared with or viewed by any person who is compensated by the [Municipality][C-arnytp] for services rendered on a contingent basis or any other similar method that may impair that person's independence or the perception of that person's independence. The chief executive officer shall provide the Department with a list of names and official titles of persons designated by him or her as persons exclusively authorized to request, view, or receive financial information-onibis of her ; behalf. The list shall be on [Municipal][] letterhead and shall be signe bF4� ,W�4cunve officer. The information provided by the Department shall not be viewed by or shared with anyo ne.who JUS C � LlIE� Reciprocal Agreement on Exchange of Information—Sales Tax (R-9/16)