(1) The general assembly hereby finds and declares that: (a) It is in the best interest of the state, statutory local governments, special districts, requesting home rule jurisdictions, and taxpayers to have sales or use tax collected in the most efficient and effective manner feasible; (b) Sales or use taxes can be administered and collected most efficiently when the governmental entities that collect the taxes cooperate and share responsibilities to collect and distribute revenues from the taxes; (c) The administrative burden on taxpayers is lessened when governmental entities cooperate and agree on the processes used to administer and collect sales or use taxes; (d) Broad authority and precedent exist for governmental entities to operate more efficiently and effectively by contracting with each other to cooperate in carrying out their respective responsibilities; (e) The purpose of this section is to encourage the state to work cooperatively with statutory local governments, special districts, and requesting home rule jurisdictions in the administration and collection of sales or use taxes in the state to enhance efficiencies and procedures for the benefit of both the department and statutory local governments, special districts, and requesting home rule jurisdictions. (2) The executive director may enter into an intergovernmental agreement with any statutory local government, special district, or requesting home rule jurisdiction for the purpose of enhancing the systemic efficiencies and procedures used in the collection of state and local sales or use taxes. Such agreement shall be entered into on behalf of and for the benefit of the statutory local government, special district, or requesting home rule jurisdiction and the department. In addition, a municipality may be included as a party to the agreement to further the same efficiencies and procedures to be enhanced by the agreement between the executive director and a county. The agreement may allow the parties to share in providing any function or service lawfully authorized to each of the parties, including the sharing of costs, information, or duties related to the collection of sales or use taxes within the boundaries of the county. (3) (Deleted by amendment, L. 2024.)
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