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HomeMy WebLinkAbout2006 09 25 Consent 403 Seminole County Agreement Collection of Occupational Licence Taxes City of Winter Springs September 25, 2006 Regular Meeting Consent_ 403 _ Occupational_License _Tax _ Amendment 092506 _ COMM _ Consent_ 403_ Amend _ Agreement_Collection _ Occupational Tax COMMISSION AGENDA ITEM 403 Consent September 25, 2006 Special Meeting MGR./DEPT. Authorization REQUEST: City Manager requesting the City Commission to Approve an Agreement with Seminole County amending previous Agreements regarding the Collection of Occupational License Taxes. PURPOSE: This agenda item is needed for the Commission to amend an existing Interlocal Agreement with Seminole County regarding the collection of Occupational License Tax to be consistent with new State Law. CONSIDERATIONS: On December 11, 2003 the City and Seminole County entered into an agreement for the City to collect occupational license taxes for the County. In this Session of the Legislature the legislature amended Chapter 2006-12 Laws of Florida changing the names "Occupational License Tax", to Local "Business Tax, and replaced the issuance of an "occupational license" with the issuance of a "local business receipt" effective January 1, 2007. The agreement also makes some technical corrections requested by the Seminole County Tax Collectors Office. A review of these changes does not indicate any substantive changes or changes that will cause the City any concerns. FUNDING: No effect on funding. RECOMMENDATION: It is recommended that the City Commission authorize the City Manager to execute the First Amendment to the Agreement between the City of Winter Springs and Seminole County providing for Transfer of Administrative Responsibilities Relative to Collection and Enforcement of Occupational License Taxes. ATTACHMENTS: 1. August 24, 2006 Seminole County Letter. 2. Proposed Amendment. 3. Original Agreement. COMMISSION ACTION: SEMINOLE COUNTY Department of Fiscal Services August 24, 2006 Ronald W. McLemore, City Manager City of Winter Springs 1126 W. State Road 434 Winter Springs, FL 32708 Subject: Amendment to Interlocal Agreement Related to County Occupational License Tax Ordinance Dear Mr. McLemore: Enclosed is a First Amendment to the Agreement between the City of Winter Springs and Seminole County, providing for the transfer of administrative responsibilities relative to collection and enforcement of occupational license taxes. The County is amending the ordinance and agreement, pursuant to the enactment of Chapter 2006-152, Laws of Florida which addresses the conversion of the name "Occupational License Tax" to "Local Business Tax", and replacing the issuance of an "occupational license" with the issuance of a "local business receipt" or "receipt". The enactment takes effect on January 1, 2007. The amendment to the interlocal agreement also reflects some technical corrections as requested by the Tax Collector's Office. We will be submitting the ordinance amendment to the Seminole County Board of County Commissioners on December 12, 2006. Please return the signed interlocal agreement to this office by November 15. 2006. Should you have questions, please contact Lin Polk at (407) 665-7177. Lisa Spriggs, Director Department of Fiscal Services Enclosure cc: Cindy Coto, County Manager Arnold Schneider, Assistant County Attorney 1101 East First Street Sanford, FL 32771 Phone: (407) 665-7177 FAX: (407) 665-7183 FIRST AMENDMENT TO AGREEMENT BETWEEN THE CITY OF WINTER SPRINGS AND SEMINOLE COUNTY PROVIDING FOR TRANSFER OF ADMINISTRATIVE RESPONSIBILITIES RELATIVE TO COLLECTION AND ENFORCEMENT OF OCCUPATIONAL LICENSE TAXES THIS FIRST AMENDMENT is made and entered into this day of 20_ and is to that certain Agreement made and entered into on the 11th day of December, 2003, between the CITY OF WINTER SPRINGS, FLORIDA, whose address is 1126 E. S.R. 434, Winter Springs, Florida 32708 (the "CITY") and SEMINOLE COUNTY, a political subdivision of the State of Florida, whose address is Seminole County Services Building, 1101 East First Street, Sanford, Florida 32771, hereinafter referred to as "COUNTY". WITNESSETH: WHEREAS, the COUNTY and the CITY have heretofore entered into that certain Agreement Providing for Transfer of Administrative Responsibilities Relative to Collection and Enforcement of Occupational License Taxes (the "Agreement") dated and executed on 11th day of December; and WHEREAS, the Legislature of the State of Florida enacted and the Governor signed into law Chapter 2006-152, Laws of Florida (the "Act"), wherein Chapter 205, Florida Statues was comprehensively revised changing the term "local occupational license tax" to "local business tax" and further replacing the issuance of occupational licenses with issuance of a "local business tax receipt" or "receipt"; and WHEREAS, the COUNTY found it necessary to revise Chapter 45, Part I, Seminole County Code, which establishes and levies the COUNTY's Occupational License Taxes, in order to remain consistent with the 1 above referenced State legislation, which also affects the Agreement between the parties hereto; and WHEREAS, the CITY and the COUNTY have mutually determined that amendments to the Agreement are necessary and desirable to conform the Agreement to the changes imposed by the Act, to assure continued consistency of each party's performance under the Agreement and better serve the needs of their citizenry and the public interest in general; and WHEREAS, this First Amendment is authorized by Chapter 163, Part VI, Florida Statutes and Section 13 of the Agreement, NOW, THEREFORE, in consideration of the mutual understandings and agreements contained herein, the CITY and the COUNTY agree to amend the Agreement as follows: SECTION 1. Incorporation of Recitals. The foregoing recitals are true and correct, agreed upon by both parties hereto and form and integral part of this First Amendment and the Agreement. Section 2. Substantive Amendments to Agreement. Sections 2, 3, 4, 5, 7, 8 and 17 of the Agreement are hereby amended to read as follows: SECTION 2. DESCRIPTION OF TRANSFERRED ADMINISTRATIVE DUTIES AND RESPONSIBILITIES OF CITY. The COUNTY hereby designates and the CITY hereby accepts responsibility for the following duties and responsibilities: (a) issuance of COUNTY occupational liccnoco local business tax receipts to new applicants and persons seeking occupational liccnoc renewals thereof whose businesses, professions and occupations are domiciled within the incorporated limits of CITY; 2 (b) collection of the local business taxes related to issuance of the COUNTY receipts and remitting of such taxes to the COUNTY monthly provided; however, in the event that delinquency fees are still outstanding and uncollected against a particular person or entity, the taxes on that account do not need to be remitted until all such amounts due and owing are collected; (c) CITY shall follow all the requirements of the Ordinance~ amended, including particularly the rates and charges established for each class of licennG receipt, handling of delinquencies, issuance of half (1/2) year licenoen receipt and inspection of other required licenses, certifications or registrations for persons seeking a Class "B" occupational licanne receipt relating to regulated businesses, professions or occupations as defined in the Ordinance. (d) The City shall not allow refunds for previously ionued paid COUNTY occupational licenoG taJcen local business taxes for any reason whatsoever; provided, however, refunds shall be expressly allowed in the event a licenne an application or renewal is denied for any reason or if a license receipt is issued as the result of clerical error. (e) The CITY shall each month, commensurate with remitting license taxes local business taxes to COUNTY, provide to COUNTY the list of those persons issued a COUNTY occupational licenoe receipt, including renewals thereof, and taxes collected in connection therewith during the immediately preceding month. Such list may be provided in either paper form or in electronic and/or digital medium deemed compatible with the public records laws of the State of Florida, including particularly Chapter 1B-26, Florida Administrative 3 Code, or successor provisions relating to minimum standards of long term readability and legibility for electronically stored public records. (f) Nothing herein shall be deemed as requiring CITY to issue a physically separate liccnoc document for a COUNTY occupational license local business tax receipt. The CITY may, at its own discretion, elect to include an additional line item on its own occupational license receipt simply referencing issuance of the COUNTY license receipt in the proper class. SECTION 3. OBLIGATIONS AND RESPONSIBILITIES OF COUNTY REGARDING TRANSFER OF ADMINISTRATIVE DUTIES TO CITY. The COUNTY shall has provide to the CITY the following support and documentation in order to facilitate CITY'S assumption of the administrative duties described in Section 2, above: (a) A list of all existing COUNTY occupational licensees as of the date of execution of this Agreement that are domiciled within the incorporated limits of CITY along with the addresses of such licensees. Such list may be supplied in either paper form or in electronic and/or digital form provided such electronic media shall meet the specifics described in Section 2(e), above. (b) CITY shall be entitled to compensation for its performance of administrative duties under this Agreement, which compensation shall be comprised as follows: (i) TWO and 50/100 DOLLARS ($2.50) for each new liccnoc receipt or renewal; provided, however, that no compensation will be paid for receipts issued at no cost to entities or persons by virtue 4 of special local business tax exemptions granted by Chapter 205, Florida Statutes; (ii) THREE and NO/lOa DOLLARS ($3.00) for each transfer or issuance of a duplicate occup~tionQl liccnoc receipt; (iii) all penalties collected in connection with delinquencies arising in connection with COUNTY occup~tion~l liconoco local business tax receipt. Such compensation shall be deducted by the CITY from the total COUNTY occup~tioTI~l licCTIOO t~J( rcccipto local business tax receipts each month before remitting the balance of the occupational local business tax proceeds to the Tax Collector. In the event that a higher administrative expense fee schedule is implemented by virtue of subsequent agreement between the COUNTY and anyone or more municipalities, then the fees paid to CITY under this Agreement shall automatically be increased to the same amount so that all participating municipalities shall be compensated at the same rates for each category of fees. Such revisions to the administrative fees paid hereunder shall be memorialized in the form of a letter of understanding signed by the appropriate officials of both Parties which letter of understanding shall be become a part of this Agreement upon its signing by the Parties. No other formal amendment to this Agreement shall be required to implement a change to the administrative fees provided; however, that only one (1) such change shall be permitted in any fiscal year. SECTION 4 . MISCELLANEOUS COVENANTS RELATING TO TRANSFER OF ADMINISTRATIVE DUTIES. 5 (a) Should administrative and transaction costs of the CITY relative to carrying out its duties hereunder increase beyond that contemplated by this Agreement, the basis of compensation to CITY may be revised once a year to take effect on the next October I, by mutual agreement expressed as a formal amendment to this Agreement. (b) In the event a COUNTY license receipt holder elects to upgrade its license receipt from an unregulated Class "A" to a regulated Class "B" license receipt, the local business tax collected by the CITY shall be the incremental difference between the Class "A" and Class "B" tax established in the Ordinance. (c) CITY and COUNTY shall each use their best efforts to insure compatibility of their computer hardware and software systems, policies and procedures relating to occupational license local business tax receipt issuance, related tax collections and enforcement and to cooperate in the sharing of information in connection therewith so as to allow each Party the ability to fully perform its obligations under this Agreement. SECTION 5. DESIGNATED ADMINISTRATIVE AGENTS OF THE PARTIES AND NOTICE TO PARTIES. The Parties shall direct all correspondence and notices to the attention of the public official identified below. That designated official shall also be responsible for all material actions, oversight, and coordination in the performance of this Agreement. For City: Ronald W. McLemore, City Manager 1126 E. State Road 434 Winter Springs, FL 32708 Tel: 407 327-5963 e-mail: rmclemore@winterspringsfl.org 6 For County: Ray Valdes, Tax Collector by and through Lynda Hedrick, Tax Manager 1101 E. First Street Sanford, FL. 32771 Tel: 407 665 7648 407-665-7635 Fax: 407-665-7603 Each Party reserves the right to designate another official to be the point of contact without formal amendment to this Agreement by written, certified, return receipt u.S. Mail, facsimile transmission or e-mail notice to the other ten (10) days prior to the desired date of substitution thereof. If electronic, telex or facsimile notice is used a record of confirmation of receipt of such transmission must be maintained. Notice to a Party shall be deemed received and effective three (3) days from the date of mailing or on the same day of transmission if sent bye-mail or facsimile. A copy of such notice shall be attached as an exhibit to this Agreement on and after the effective date of the change. SECTION 7. INSURANCE AND BONDING REQUIREMENTS. CITY AND COUNTY shall both be responsible for maintaining adequate insurance coverage against claims by third persons arising from the mishandling of occup.::ttion.::tl lieenoe local business tax receipt issuance matters including wrongful denial thereof, other mishandling, malfeasance or misappropriation of moneys collected in connection therewith. Those persons employed by both Parties with responsibility for the collection, custody and disbursement of the public funds under this Agreement shall be bonded in an amount sufficient to cover foreseeable losses in connection with potential misappropriation of said funds. 7 SECTION 8. ALTERNATIVE DISPUTE RESOLUTION. Any and all disputes arising hereunder shall be attempted to be resolved through a collaborative and mutually acceptable informal process with open discussions and a cooperative effort and the Parties shall exercise good faith in all efforts to resolve disputes without litigation. Whenever possible, disputes or disagreements as to the level of service and standards of performance shall be resolved at the lowest comparable levels between the CITY and the COUNTY. The first level of resolution will be the CITY'S Director of Finance and the l\ooiot,:mt assigned Tax Collector Manager of COUNTY in charge of occup~tion~l licenoe t~J( local business tax matters. The next higher level of resolution will be the City Manager or Administrator and the Seminole County Tax Collector. The highest and final level of resolution will be the City Council/Commission and the Seminole County Board of County Commissioners. In the event that more formal dispute resolution processes become necessary, such matters shall be submitted for mediation, in which case the Parties shall engage a mutually acceptable, Florida Supreme Court certified mediator, the fees for which, if any, shall be shared equally by the Parties. In no event shall either CITY or COUNTY commence litigation unless and until all attempts at alternative dispute resolution as set forth herein have been exhausted. SECTION 17. CONFLICTS OF INTEREST. The Parties agree that they will not engage in any action that would create a conflict of interest in the performance of its obligations pursuant to this Agreement, or which would violate or cause others to violate the provisions or Part III, Chapter 112, Florida Statutes and Section 220.115, Seminole County 8 Code, relating to ethics in government. Section 3. Effect of this First Amendment on the Agreement. All other sections of the Agreement not expressly amended by this First Amendment shall remain in full force and effect. Upon execution of this First Amendment by both parties, it shall become and integral part of the entire Agreement between the parties. Section 4. Counterparts. This First Amendment may be executed in any number of counterparts each of which, when executed and delivered, shall be an original, but all counterparts shall together constitute one and the same instrument. Section 5. Effective Date. This First Amendment shall become effective at 12:01 a.m. on January 1, 2007. IN WITNESS WHEREOF, the Parties hereto have executed this instrument for the purposes herein expressed. ATTEST: CITY OF WINTER SPRINGS By: JOHN F. BUSH, Mayor ANDREA LOREZO-LUACES, City Clerk Date: Approved as to form and legality For the use and reliance of the City of Winter Springs, Florida only. ANTHONY A. GARGANESE, City Attorney 9 ATTEST: BOARD OF COUNTY COMMISSIONERS SEMINOLE COUNTY, FLORIDA By: MARYANNE MORSE Clerk to the Board of County Commissioners of Seminole County, Florida. CARLTON HENLEY, Chairman Date: For the use and reliance of Seminole County only. As authorized for execution by the Board of County Commissioners at their , 20 regular meeting. Approved as to form and legal sufficiency. County Attorney AWS/lpk 7/21/06 8/10/06 occ lic agt am-Winter Springs Attachment: Exhibi t "A" - Agreement Between the City of Winter Springs and Seminole County Providing for Transfer of Administrative Responsibilities Relative to Collection and Enforcement of Occupational License Taxes dated December 11, 2003 10 EXHIBIT "A" AGREEMENT BETWEEN THE CITY OF WINTER SPRINGS AND SEMINOLE COUNTY PROVIDING FOR TRANSFER OF ADMINISTRATIVE RESPONSIBILITIES RELATIVE TO COLLECTION AND ENFORECEMENT OF OCCUPATIONAL LICENSE TAXES WHEREAS, COUNTY and CITY have mutually determined that the CITY'S issuance of the COUNTY'S licenses and collection of the taxes thereon for those businesses located within the CITY will substantially enhance convenience to the affected citizens of both CITY and COUNTY as well as result in improved efficiency and enforcement of collections of COUNTY occupantional licenses taxes; and WHEREAS, it is hereby found and determined that this Agreement is in the best interest of the citizens and the business communities of both CITY and COUNTY; NOW, THEREFORE, in consideration of the mutual understandings and agreements contained herein, CITY and COUNTY agree as follows: SECTION 1. RECITALS. The foregoing recitations are ture, correct, mutually understood, agreed upon and form an integral part of this Agreement. SECTION 2. DESCRIPTION OF TRANSFERRED ADMINISTRATIVE DUTIES AND RESPONSIBILITIES OF CITY. The COUNTY hereby designates and the CITY hereby accepts responsibility for the following duties and responbisbilities: (a) issuance of COUNTY occupational licenses to new applicants and persons seeking occupation; license renewals whose businesses, professions and occupations are domiciled within the incorporated limits of CITY; (b) collection of the taxes related to issuance of the COUNTY licenses and remitting of such taxes to the COUNTY monthly provided, however, in the event that delinquency fees are still outstanding and uncollected against a particular licensee, the taxes on that account 2 foregoing recitations ':'''rc t-"-,1C. '- - ....... -- / correct, mutually understood, agreed UDon and form an integral part of this p.greement. SECTION 2. DESCRIPTION O? T?~~SFE?RED ~~~INIST?dTIvb DUTIES J~~ R~S?ONSIE-ILITIES OF CIT!. Tne COUNTY nereny , . '- aeslgrl2L..eS and the CITY hereby acceDts reSPO:lS ibi 1 i t~{ - - for the follo'vling dutie.s 3nd resDonsibilities: (a) issuance of COUNTY occupation3_l licenses to new a;::rplic2nts c....:...l.U LierSGu..s .=:,:::::....::::.. ~~ ~ Tiri -- ~. -'- ----;::; -' - 0~: ~~:..:.:;;2 ':: ~ C::~2.i. " .., _.'._- ._"-- ..:....~~:::::.:..!.:j::::: ~c:::ne~IY=-.l s '",dDO S e D\lSlIl-::sses / Drofessions a!1Q occupati.o?"'ls are dO!Tliciled I., . ~>I,7l t:n.J.D the i:1 COrDer 2~ "C.~".j limits of ('iTl. '----I (b) collection of the taJ:es related to lssuaZ1ce of tne COU1ITY licenses and remitting of such taxes to the CO;J-=~JT"l rnoDthly provided; ho'",'ever) in the e"v'ent that delinq....,ency fee", ",y-o still 0;.ltst2Dding and ~"lcollected against a Darticular licensee, c..u", taxes on in::;:- aCCO~lt 2 do not need to be remitted until all such amounts due and owing are collected; (c) CITY shall follow all the requirements of the Ordinance including particularly the rates and charges established Ior each class of license, handling of delinquencies, issuance of half (1/2) year licenses and inspection of other required licenses, certifications or registrations for persons seeking a Class "B" occupational license relating to regulated businesses, professions or occupations as defined in the Ordinance. (d) The City shall not allow refunds for previously issued COUNTY occupational license taxes for any reason whatsoever; provided, however, refunds shall be expressly allowed in the event a license application or renewal is denied for any reason or if a license is issued as the result of clerical error. (e) The CITY shall each month, commensurate with remitting license taxes to COUNTY, provide to COUNTY the list of those persons issued a COUNTY occupational license, including renewals thereof, and taxes collected in connection therewith during the immediately preceding month. Such list may be provided in either paper form or in electronic and/or digital medium deemed compatible with the public records laws of the State of Florida, including particularly Chapter 1B-26, Florida Administrative Code, or successor provisions relating to minimum standards of long term readability and legibility for electronically stored public records. (f) Nothing herein shall be deemed as requiring CITY to issue a physically separate license document for a COUNTY occupational 3 license. The CITY may, at its own discretion elect to include an additional line item on its own occupational licenses simply referencing issuance of the COUNTY license in the proper class. SECTION 3. 0BLIGATIONS AND RESPONSIBILITIES OF COUNTY REGARDING TRANSFER OF ADMINISTRATIVE DUTIES TO CITY. The COUNTY shall provide to the CITY the following support and documentation in order to facilitate CITY'S assumption of the administrative duties described in Section 2, above: (a) A list of all existing COUNTY occupational licensees as of the date of execution of this Agreement that are domiciled within the incorporated limits of CITY along with the addresses of such licensees. Such list may be supplied in either paper form or in electronic and/or digital form provided such electronic media shall meet the specifics described in Section 3(e) above. (b) CITY shall be entitled to compensation for its performance of administrative duties under this Agreement, which compensation shall be comprised as follows: (i) TWO and 50/100 DOLLARS ($2.50) for each new license or renewal, (ii) THREE and NO/100 DOLLARS ($3.00) for each transfer or issuance of a duplicate occupational license; (iii) all penalties collected in connection with deliquencies arising in connection with COUNTY occupational licenses. Such compensation shall be deducted by the CITY from the total COUNTY occupational license tax receipts each month before remitting the balance of the occupational license tax proceeds to the Tax Collector. 4 In the event that a higher administrative expense fee schedule is irnplemented by virtue of subsequent agreerment between the COUNTY and any one or more municipalities, then the fee.s paid to CITY under this Agreement shall automatically be increased to the same amount so that all participating municipalities shall be compensated at the same rates for each categorey of fees. Such revisions to the administrative fees paid hereunder shall be memorialized in the form of a letter of understanding signed by the appropriate officials of both parties which let ter of understanding shall be become a part of this agreement upon its signing by the parties. No other formal amendment to this Agreement shall be required to implement a change to the administrative fees provided; however, that only one (1) such change shall be permitted in any fiscal year. SECTION 4. MISCELLANEOUS COVENANTS RELATING TO TRANSFER OF ADMINISTRATIVE DUTIES. (a) Should administrative and transaction costs of the CITY relative to carrying out its duties hereunder increase beyond that contemplated by this Agreement, the basis of compensation to CITY may be revised once a year to take effect on the next October 1, by mutual agreement expressed as a formal amendrnent to this Agreement. (b) In the even t a COUNTY licensee elects to upgrade its license from an unregulated Class "A" to a regulated Class "B" license, the tax collected by the CITY shall be the incremental difference between the Class "A" and Class "B" tax establisned in the Ordinance. ::: (c) CITY and COUNTY shall each use their best efforts to insure compatibility of their computer hardware and software systems, policies and procedures relating to occupational license issuance, related tax collections and enforcement and to cooperate in the sharing of information in connection therewith so as to allow each Party the ability to fully perform its obligations under this Agreement. SECTION :5. DESIGNATED ADMINISTRATIVE AGENTS OF THE PARTIES AND NOTICE TO PARTIES. The Parties shall direct all correspondence and notices to the attention of the public official identified below. That designated official shall also be responsible for all material actions, overnight, and coordination in the performance of this Agreement. For CITY: Ronald W. HcLemore, City Manager 1126 E2.st State Road 434 Wintey Springs, FL 32708 Tel: 407 327-5963 e-rnail: rmclemore@winterspringsfl.org For County: Ray Valdes, Tax Collector by and througn Paul Warsicki, Assistant Tax Collector 1101 E. First Street Sanford, FL. 32771 Tel: 407-665-7648 Fax: 407-665-7603 e-rnail: Pwarsicki@seminoletax.org Each Party reserves the right to designate another official to be the point of contact without formal amendment to this Agreement by written, certified, return receipt U.S. Mail, facsimile transmission or e-mail notice to the other ten (10) days prior to the desired date of substitution thereof. If electronic, telex or facsimile notice is used 6 a record of confirmation of receipt of such transmission must be maintained. Notice to a Party shall be deemed received and effective three (3 ) days from the date of mailing or on the same day of transmission if sent by e-mail or Facsmile. A copy of such notice shall be attached as an exhibit to this Agreement on and after the effective date of the change. SECTION 6. INDEMNIFICATION AND INSURANCE. Each Party is responsible for all personal injury and proeprty damage attributable to the negligent acts or omissions of that Party and its officers, employees, and agents thereof. The Parties further agree that nothing contained herein shall be construed or interpreted as denying to either Party any remedy or defense available to such Party under the laws of the State of Florida; the consent of the State of Florida or its agents and agencies to be sued; or a waiver of sovereign immunity of the State of Florida beyond the Waiver provided in Section 768.28, Florida Statutes. SECTION 7. INSURANCE AND BONDING REQUIREMENTS. CITY AND COUNTY shall both be responsible for maintaining adequate insurance coverage against claims by third persons arizing from the mishandling of occupational license issuance matters including wrongful denial thereof, other mishandling, malfeasance or misappropriation of moneys collected in connection therewith. Those persons employed by both Parties with responsibility for the collection, custody and disbursement of the public funds under this agreement shall be bonded in an amount sufficient to cover foreseeable losses in connection with potential misappropriation of said funds. 7 SECTION 8. alternative dispute resolution, Any and and all disputes arising hereunder shall be attempted to be resolved through a collaborative and mutually acceptable informal process with open discussions and a cooperative effort and the Parties shall exercise good faith in all efforts to resolve disputes without litigation. Whenever possible, disputes or disagreements as to the level of service and standards of performance shall be resolved at the lowest comparable levels between the CITY and COUNTY. The first level of resolution will be the CITY'S Customer Service Manager and the Assitant Tax Collector of COUNTY in charge of occupational license tax matters. The next higher level of resolution will be the City Manager or Administrator and the Seminole County Tax Collector. The highest and final level of resolution will be the City Council/Commission and the Seminole County Board of County Commissioners. In the event that more formal dispute resolution processes become necessary, such matters shall be submitted for mediation, in which case the Parties shall engage a mutually acceptable, Florida Supreme Court certified mediator, the fees for which, if any, shall be shared equally by the Parties. In no event shall either CITY or COUNTY commence litigation unless and until all attempts at alternative dispute resolution as set forth herein have been exhausted. SECTION 9. EQUAL OPPORTUNITY EMPLOYMENT. Both CITY and COUNTY shall assure that no person shall be excluded on the grounds of race, color, creed, national origin, handicap, age, or sex from participation in, denied the benefits of, or be otherwise subjected to discrimination or sexual harassment in any activity pursuant to this Agreement. 8 SECTION 10 GOVERNING LAW. This Agreement shall be governed by and interpreted according to the laws of the State of Florida. The Parties hereto and their employees, agents, vendors, ana assigns shall comply with all applicable Federal, State, and local laws, codes and regulations relating to the perIormance of this Agreement. SECTION 11. INTERPRETATIONS. In the event any provision of this Agreement conflicts with, or appears to conflict with, the other terms of this Agreement, it shall be interpreted as a harmonious whole with a good faith effort to resolve any inconsistency. CITY and COUNTY agree to engage in positive and constructive communication to ensure that the positive collaboration occurs, SECTION 12. FORCE K~JEURE. Not'r~ithst2.n.ding any pro~,;.isions or this Agreement to the contra.LY, the ?3.rties shall not be held liable if failure or d.elay in the performance of this Agreement arj.ses from -=~-A"" L_L__;::', floods I strikes, et7lba.rgoes, 2.cts of the ~ublic en.emy, un'~sualJ.y se-v-ere wee. trler , outbreak of vlar, restraint of Government, riots, ci vil corrmotion, act of terrorism, force u2Jeure, act of God, or tor 2DV other C2.use of the same c~na=-ac~er vlhich is w1a'\io.idable thro"tlgh j-h~ exercise of due care and "lhich is beyond the control of cne ?arties. S;CTIO~- 13. MODIFICp~TIONS r J....;~m~8lITS 02 J..LTE?J....TION3. 2xceDt as expressly provided in Sectlons 3(b) and 5 of this .A-greem~nt, no modif ication, arnerldnlent I or alteration In the terms or conditions contained herein Sh211 be effecti -vie ~!less cont2..ined in 2. 'lI,rri t ten document executed 1,1li th <.-' '......lle scme formality and or equal dignity her~~lith. () S.ECTIon 14. ASSIGNMENT THIRD PARTY BENEFICIARIES. (a) COUNTY nor third Person entity without the prior written consent of o:-noy Part-" . (b) There -~o c:.~ '-- no third P2~tf benefici2ries to this p.greement. S!:CTION' 15. 3It-.:uIN\3 EFFECT. S~J.bj e ct to ....1-...-. provisions of ,., ., ~eC'Clon 14, thlS Agreement sh211 be bi~din9 U~0n ~nd l~lire to tne be~efit or the Parties hereto a.nd t~'1e s.0.cces ser s 2..::1 '. . In::e~est:, tr2DSferess and assigns of the Parties; p::-ovided, however, this Agreement shall not 0e deemed to pledge Lne full faith and cyedit 0= e~Lner ?2rtv. SECTION 15. Pu~LIC 2~CO?~S. The ?~~tie5 shall allow p~iblic 2ccess to all docume:1ts, papers, letters, elect:conically/di3itally stored records o:c other ~a~erlals ;"lhi eh ha7e bo"',.., , m2.ce ~~ .I,..,.i..:... yecei -v.ed in eonj~etion with this Ag:ceement, subject to exce?tions of public reco:cds laws as 5"'''' rorth in the Florida Statutes, VlDlCh records shall 0e maintained in aceo::-dance with records :cetention requirements of State law. The Parties shall maintain in t:nelr place of D;-1Sl.ness any aDd all books, docGTients, papers ana. ::;ther- eVlQe:J.ce perc:alnl.:J.g to 'v}o:ck: pe:cfoY:T!ed pursuant to this _z,greement. Sucn reCOTc.s shall D= 2.-I2il2ble at the Tsg-0.i 2:[ :J.1.ace 0:: D":J.sin-=:ss for: O;::~'i P2-rtj" ;::; 1 "I reasonable times d~~ring tl1:; t. e ::tTl 0:;:: this - . F.:.greeTT~~:J. ':. 2nc. ':"''-....11- S:) l0T1.S =='8 sUcn r=co~ds a ''--0 , . I " rn2.2.TIc.alnec. . SECTION' 17. COl~?LICTS OF INT3P,EST. The Per-ties aoree that the'.' " Vllll ",oc: eT'lg2gs in 2..Dy action that ~;rO\.11d cre:2.t:e ~ CO~J.=rlct of '. . lIlter-est. In ;-,.,,,,, pe:cfc2:lTiance or its obligatior:s p'J.Y'suant to this --'"-greernent, or 10 which 'Would violate or cause otp.ers to violate the prO'11SJOnS or Pal-t III, Chapter 112, Florida Statut es r relating to e thi cs in gO-Ierrlment. SECTION 18. INDEPENDENT CONTRACTORS. The Parties are independent contractors and ere not enmlu!ees or ?-gents of ee.ch other. Nothing 1n this Agreement shall be interureted to establish other performance of this Agreement. SECTION 19 SEVERABILITY. Snould any term of this Agreement be held to any extent invalid enforceable, as against any person, entity or circumstance during the term hereof, by force or any statute, law, or ruling of any forum or competent jurisdiction, such in-validity shall not affect ~lY other term or provisions, or impair the enforcement rights- of the Parties, their successors SECTION 20. TERMINATION. Th.is Agreement rnay be terminated by either Party for cause or for convenience UDOD ninety (90) days written notice to the other Party of such terlnination. In the e~ent of t.errr:ination by the COTJN7Y for cOrrJenl ence, cn'2 CI7Y s1-lal1 be cOlT\pensated ror services performed to terrrtin.ation date in accordan.ce 'di th paragr2.ph to the proper Party. If notice lS deli ~leYed by mail, it s:n211 be dee771ed received three (3) days 2fter ffi2iling. 11 SECTION 21. HEADINGS, and shall the cons'tr-uction cf interpret2.tioD hereof. SECTION 22. EXHIBITS. deemed to be incorporated into this Agreement as if fully set forth the body of this Agreement. Said exhibits may be substituted from time to time by the Parties to reflect changes in the SECTION 23. ENTIRE AGREEMENT This Agreement states the entire understanding between the Parties and supersedes any written or oral representations, statements, SECTION 24. COUNTERPARTS. This Agreement may be executed. number of CounterParts each of which, be an original, but all counteparts shall together constitute and the ATTEST ANDREA LORENZO-LUACES, CITY CLERK CITY OF WINTER SPRINGS JOHN F. BUSH MAYOR OCTOBER 13, 2003 APPROVED AS TO FORM AND LEGALITY FOR THE USE AND RELIANCE OF THE CITY OF WINTER SPRINGS, FLORIDA ONLY. ANTHONY A. GARGANESE, ESQ. CITY ATTORNEY 12 ATTEST: BOARD OF COUNTY COMMISSIONERS SEMINOLE COUNTY, FLORIDA MARYANNE MORSE CLERK TO THE BOARD OF COUNTY COMMISSIONERS OF SEMINOLE COUNTY DARYL G. MCLAIN, CHAIRMAN Date: 12-11-03 For the use and reliance of Seminole County only As authorized for execution by the Board of County Commissioners at their 9 Dec 2003 regular meeting. Approved as to form and legal suffieiency. County Attorney