Resolution 2014-36 Resolution No. 2014- 1
A RESOLUTION OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS,
APPROVING A RECIPROCAL AGREEMENT ON EXCHANGE OF INFORMATION
BETWEEN THE UNITED CITY OF YORKVILLE,ILLINOIS AND THE ILLINOIS
DEPARTMENT OF REVENUE
WHEREAS, the United City of Yorkville, Kendall County, Illinois is a duly organized
and validly existing non home-rule municipality created in accordance with the Constitution of
the State of Illinois of 1970 and the laws of this State; and,
NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That the Reciprocal Agreement on Exchange of Information between the
United City of Yorkville, Illinois and the Illinois Department of Revenue, attached hereto and
made a part hereof, is hereby approved and the Mayor and the City Clerk are hereby authorized
to execute and deliver said Agreement on behalf of the United City of Yorkville.
Section 2. This Resolution shall be in full force and effect from and after its passage and
approval as provided by law.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
day of DECcm 6EA , 2014.
Dc pV7y CITY CLERK
ROSE ANN SPEARS DIANE TEELING
JOEL FRIEDERS �[ JACKIE MILSCHEWSKI \�
CARLO COLOSIMO KEN KOCH
CHRISTOPHER FUNKHOUSER V LARRY KOT \/
Resolution No. 2014- 3(o
Page 1
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this
1 day of L�ECEM6ER , 2014.
A�l JA17J
MAYOR
Attest:
��
J�EPU7Y City Clerk
Resolution No. 2014-,3
Page 2
RECIPROCAL AGREENIENT ON EXCHANGE OF INFORMATION
BETWEEN THE United City of Yorkville, 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 Town/City/Village of
United City of Yorkville, Illinois (the "Municipality") return 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").
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 the 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
the Reciprocal Agreement as Attachment A. Both parties understand and agree that the
Department will not provide any information under the Reciprocal Agreement to the
Municipality unless and until the Municipality signs Attachment A.
It is agreed that only the chief executive officer of the Municipality will initiate the
Reciprocal 'Agreement on Exchange of Information with the Department. The chief executive
officer of the Municipality will provide the Department with a list of names and official titles of
municipal personnel designated by him or her as persons exclusively authorized to request return
information view return information or receive related information on his or her behalf. This
list shall be restricted to municipal personnel directly involved in the financial operations of the
municipality and the financial information provided by the Department shall not be viewed by or
shared with anyone who is not on the list. The Department agrees to provide the Municipality
with a written list showing the names and official titles of Department personnel designated by it
to request return information, view return information, or receive related information from the
Municipality. Both parties agree to furnish additions to and deletions from the lists as they
occur. It is agreed that no information provided under the Reciprocal Agreement will be
provided by telephone or pursuant to a telephone request.
It is further agreed that either party for administrative reasons may refuse to share
information. RECEIVED
DEC 2 2 2014
Local Tax
Allocation
on r-7-..meof Information LAVUzolul 1 1,
The Reciprocal Agreement may be canceled by either party at any time and will be
canceled in the event of any unauthorized use or disclosure of State tax return information
obtained pursuant to the Reciprocal Agreement or failure to abide by the procedures set forth by
the Department for safeguarding the confidentiality of such return information.
United City of Yorkville, Illinois
Illinois Department of Revenue Municipality
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Director )r\ CAGWI Chief xe ve o the Municipality
Date
DEPVYY Clerk of the Municipalit
1a t10%q
Date
2
ATTACHMENT A
MINIMUM STANDARDS REQUIRED TO SAFEGUARD INFORMATION
GIVEN AS A RESULT OF A RECIPROCAL AGREEMENT
ON THE EXCHANGE OF INFORMATION
1. All requests for information under the Reciprocal Agreement on the Exchange of
Information (the "Reciprocal Agreement") will be in writing, on letterhead of the
municipality and addressed to the Local Tax Allocation Division at the Illinois
Department of Revenue (the "Department").
I
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2. Information received under the Reciprocal Agreement will be kept in a locked storage
facility, e.g., locked file cabinet, closet, or desk that is only accessible by persons
authorized under the Reciprocal Agreement to receive information. Any information
stored in an electronic format shall be password protected and restricted to only those
persons on the authorized list provided by the chief executive officer.
3. Any Municipality that receives information under the Reciprocal Agreement will
promptly notify the Department when a municipal employee, who has been authorized to
receive information under the Reciprocal Agreement, leaves employment of the
Municipality or otherwise is no longer authorized by statute or by the Municipality to
receive the information.
4. Any Municipality that receives information under the Reciprocal Agreement will report
immediately to the Department any possible or suspected breach of confidentiality of the
information.
5. The proper method for destruction of information that is no longer needed is shredding or
destruction of the CDs.
6. Any Municipality that receives information under the Reciprocal Agreement agrees to
allow the Department to physically inspect its facilities to insure proper compliance with
these standards.
Reciprocal Agreernent on Exchanged Infonnation 3
(R-10/14)
r
7. Any person who divulges confidential taxpayer information in any manner, except in
accordance with a proper judicial order or as otherwise provided by law, is guilty of a
Class B misdemeanor with a fine not to exceed $7,500.00. Confidential information
includes any information collected by the Department from any return or investigation
other than name and address of the taxpayer.
The Town/City/Village of United City of Yorkville, Illinois agrees to abide by the
aforementioned standards in safeguarding the information that it receives pursuant to the
Reciprocal Agreement on the Exchange of Information, which it has entered into with the Illinois
Department of Revenue.
Signat re
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Title
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Date
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