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Resolution 2019-14 Resolution No. 2019-4— A RESOLUTION OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY, ILLINOIS,APPROVING A RECIPROCAL AGREEMENT FOR THE EXCHANGE OF INFORMATION OBTAINED PURSUANT TO THE SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX ACT WITH THE ILLINOIS DEPARTMENT OF REVENUE WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "Cit)") 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, WHEREAS, the City and the Illinois Department of Revenue (the "Department") in accordance with the statutes of the State of Illinois can agree to share certain returns and return information obtained pursuant to the Simplifies Municipal Telecommunications Tax Act; and, WHEREAS, the sharing of such information shall be subject to the requirements of a Reciprocal Agreement entered into between the City and the Department. 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 AND THE ILLINOIS DEPARTMENT OF REVENUE, attached hereto as Exhibit A,be and is hereby approved and the Mayor and City Clerk are hereby authorized and directed to execute said Reciprocal Agreement on behalf of the City. 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 C t , 2019. CITY CLERK Resolution No.2019- 04 ► l Page 1 CARLO COLOSIMO KEN KOCH 'l JACKIE MILSCHEWSKI ARDEN JOE PLOCHER CHRIS FUNKHOUSER JOEL FRIEDERS SEAVER TARULIS JASON PETERSON APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this / day of M A Y , 2019. MAY R Attest: CI CLERK Resolution No.2019-14 Page 2 RECIPROCAL AGREEMENT ON EXCHANGE OF INFORMATION BETWEEN THE UNITED CITY OF YORKVILLE 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 City/Village of UNITED CITY OF YORKVILLE (the "Municipality") returns and return information obtained pursuant to the Simplified Municipal Telecommunications Tax Act(the"Act"). The Municipality agrees to share with the Department tax returns and return information for the taxes that it imposes under the Act. It is further agreed that all returns and return 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 Act. 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 of the Municipality may request information, inspect returns, or receive related information from the Department. The chief executive of the Municipalityprovide the Department with a list of names and official titles of personnel designatedy him or her to request information, inspect returns, or receive related information on his or her behalf. The Department agrees to provide the Municipality with a written list showing the names and official titles of personnel designated by it to request information, inspect returns, 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. Reciprocal Agreement on Exchange of Information—Simplified Municipal Telecommunications Tax 1 (R-1/15) The Reciprocal Agreement may be cancelled by either party at any time and will be cancelled 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 returns or return information. Illinois Department of Revenue UNITED CITY OF YORKVILLE Municipality Guuo- Director, Illinois Dep ment of Revenue Chief txtle o the Municipality 530 ll9 Date ' Clerk oft e Municipality 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 and addressed to the appropriate contact person at the Illinois Department of Revenue(the "Department"). 2. Information received under the Reciprocal Agreement will be kept in a locked storage facility, e.g., locked file cabinet, closet, or desk, etc., that is only accessible by persons authorized under the Reciprocal Agreement to receive information. 3. Any municipality that receives information under the Reciprocal Agreement will promptly notify the Department when an 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. 6. Any municipality that receives information under the Reciprocal Agreement agrees to allow the Department to physically view its facilities to insure proper compliance with these standards. The CityNillage of UNITED CITY OF YORKVILLE 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. j4-7 � . Chief xe u ' e J the Municipality 6-17111 Date Reciprocal Agreement on Exchange of Information—Simplified Municipal Telecommunications Tax 3 (R-1/15)