15-0206 IDOR Exchange of Information STATE OF
DEPARTMENT OF REVENUE
tax.illinois.gov
#BWNKMGV February 10, 2015
#CNXX X1XX 14X2 64X2#
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CITY OF ELGIN
ATTN: DAVID KAPTAIN, MAYOR Letter ID: CNXXX1XX14X264X2
150 DEXTER CT
ELGIN IL 60120-5527 Account ID: 10611-69056
Dear Local Official:
Enclosed is a fully executed copy of the Reciprocal Agreement on the Exchange of Information between the Illinois
Department of Revenue and your local government.
To ensure that all individuals are aware of the obligations for safeguarding the confidentiality of the information, please
forward a copy of the agreement to the individuals listed on your authorized list.
All requests for confidential information on retail businesses located within your taxing jurisdiction must be submitted on
your municipality's letterhead and indicate the information is being requested under your information exchange
agreement. All requests must also include the list of municipal personnel authorized to view the information.
Following are annual requirements that must be submitted to allow your local government to receive or to continue to
receive confidential information under your reciprocal agreement.
. A list of municipal personnel authorized to view confidential information must be recertified annually by the chief
executive officer(65 ILCS 5/3.1-15-10)by January 31. Titles must be included for each authorized individual.
Changes made to the authorized list during the year must be reported to our office as soon as possible.
. Requests for tri-annual remittance reports must be made annually. Reports will be sent to municipalities during
the following time periods:
In June for the January-April collection periods,
In October for the May-August collection periods, and
The following February for the September-December collection periods.
Requests for confidential information and notification of changes to the authorized list can be sent to the Local Tax
Allocation Division at the address listed below.
If you have any questions, please write us or call our Springfield office weekdays between 8:00 a.m. and 4:00 p.m. Our
address and telephone number are listed below
IDOR-20-A(N-5/08)
RECIPROCAL AGREEMENT ON EXCHANGE OF INFORMATION
BETWEEN THE City of Elgin
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
City of Elgin (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
in format ion. REC 1'E D
DEC 18 2014
Local Tax
Allocation
D1viciino
Reciprocal Agreement on Exchange of Information 1
(R-10/14)
"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.
City of Elgin
Illinois Department of Revenue Municipality
go
Director l\aC jJ (A49194-- Chief Execs 've of"�e Municipality
al (DI 15 tho6A
Date
Clerk of the Munici ality
/,7//y
Date
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").
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.
Reaprod Agreement on Exchange of Information 3
(R-10/14)
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 City of Elgin 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.
S
Signature
/V/or
Title
� - /
Date
4
Mayor
David J. Kaptain
City Council
E LG I N Richard Dunne
Terry Gavin
THE CITY IN THE SUBURBS Rosamaria Martinez
Tish S. Powell
John Prigge
Carol Rauschenberger
Toby Shaw
F.John Steffen
City Manager
Sean R.Stegall
Exchange of Information Agreement
List of Authorized Employees
Mary L. Maskel-Szymonik Administrative Assistant
Rick Kozal Assistant City Manager/C.O.O.
Debra Nawrocki Finance Manager
RECEF IED
DEC 18 7014
Local Tax
Allocation
Division
150 Dexter Court, Elgin, IL 60120 847-931-6100 www.cityofelgin.org