TPT Collection

This intergovernmental agreement is between the State of Arizona and the Town of Fountain Hills, and it outlines the terms and conditions for the administration and collection of transaction privilege and affiliated excise taxes imposed by the State and the Town. The agreement includes provisions for the disclosure of confidential information, audits, and refunds, as well as the responsibilities of each party. The agreement is intended to provide a uniform method of administration, collection, audit, and licensing of transaction privilege and affiliated excise taxes imposed by the State and cities or towns in Arizona. Some key points of the agreement include: • The Arizona Department of Revenue will collect and administer transaction privilege and affiliated excise taxes imposed by the State and the Town. • The Town of Fountain Hills will provide the Department with information regarding development and impact fees to assist with auditing and billing. • The Department will provide the Town with information regarding tax licenses and will conduct audits and reviews of taxpayers. • The Town may request that the Department conduct an audit of a taxpayer, and the Department will notify the Town of any refund requests involving the Town's Municipal Taxes. • The agreement includes provisions for the protection of confidential information and for the resolution of disputes.