Pursuant to A.R.S. §§ 42-6001 and 6002, an executed IGA is required for the Arizona Department of Revenue (ADOR) to administer and collect local excise taxes due to mandatory safeguards such as establishment of uniform methods for administration, collection, audit and licensing. Failure to timely adopt the new IGA may impact many aspects of current operations between ADOR and the city, including access to ADOR data and ADOR’s ability to allow Goodyear to participate in audits of any taxpayers that engage in business in more than one city or town. 

This new revision was collaboratively produced by ADOR and the League of Arizona Cities and Towns.

ADOPT RESOLUTION NO. 2023-2364 APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE AN INTERGOVERNMENTAL AGREEMENT (IGA) BETWEEN THE CITY OF GOODYEAR AND THE STATE OF ARIZONA DEPARTMENT OF REVENUE FOR THE ADMINISTRATION, COLLECTION, AUDIT, AND LICENSING OF TRANSACTION PRIVILEGE TAXES, USE TAXES, SEVERANCE TAXES, JET FUEL EXCISE AND USE TAXES AND RENTAL OCCUPANCY TAXES IMPOSED BY THE STATE, CITIES OR TOWNS. (Doug Sandstrom, Finance Director)

There is no direct cost related to adoption of this updated IGA. This IGA allows for the continued collection of the City of Goodyear's privilege tax.

An intergovernmental agreement (“IGA”) between the Arizona Department of Revenue and every city and town is required for the unified tax administration, collection, audit, and licensing of Goodyear’s privilege and affiliated excise taxes, pursuant to Arizona Revised Statutes (“A.R.S.”) § 42-6001, et seq.  This new revision was collaboratively produced by the ADOR and the League of Arizona Cities and Towns. The current IGA between the City of Goodyear and the Arizona Department of Revenue has been in place since 2015.