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HomeMy WebLinkAbout065472 - General - Contract - Texas Comptroller of Public AccountsCPA CID Agreement # 2026-002 Texas Comptroller of Public Accounts CSC No. 65472 Reciprocal Agreement for Exchange of Confidential Information Under the Texas Tax Code This Reciprocal Agreement ("Agreement") is entered into by and between the Texas Comptroller of Public Accounts ("CPA") and City of Fort Worth Police Department (`Entity"). I. Declaration of Entity Type In accordance with Section 111.006(e) of the Texas Tax Code, Entity certifies it is a Texas law enforcement officer and/or it employs Texas law enforcement officers. II. CPA's Authorization to Examine Confidential Information; Reciprocal Agreement A. In accordance with the terms of this Agreement, CPA authorizes Entity to examine certain information as set forth in Attachment A, which is made confidential by Title 2 of the Texas Tax Code ("Confidential Information"). Entity shall submit its request(s) to examine Confidential Information to the CPA Criminal Investigations Division. B. If Entity requests to examine Confidential Information described in Section 1 of Attachment A, Entity will allow CPA to examine tax information under the control of Entity in a manner substantially equivalent to Entity's access to Confidential Information, as required by Section 151.027(c)(1) of the Texas Tax Code. In the event that CPA obtains confidential tax information from Entity under this Agreement, CPA shall comply with Sections III and IV of this Agreement as the receiving party of confidential information. III. Security of Confidential Information Received A. Entity shall take all necessary and appropriate action within its abilities to safeguard the Confidential Information provided under this Agreement and to protect the Confidential Information from unauthorized disclosure. B. Entity shall comply with all applicable state and federal laws and regulations regarding confidentiality, privacy, and security pertaining to the Confidential Information provided under this Agreement. C. Entity shall dispose of the Confidential Information received under this Agreement in a secure manner after Entity's intended use of the Confidential Information has been fulfilled and in accordance with Entity's record retention policies. D. Entity shall provide notice to CPA as soon as possible following the discovery or reasonable belief that there has been unauthorized use, exposure, access, disclosure, compromise, modification, or loss of sensitive personal information or confidential information under this Agreement ("Security Incident"). CPA and Entity will exchange confidential, detailed security and Security Incident information only between the Information Security Officers for CPA and Entity subject to the mutually agreed restrictions regarding further internal or external dissemination of such confidential information within each agency. CPA and Entity may also disclose confidential, detailed security and Security Incident information to law enforcement authorities as required. To the extent such security and Security Incident information is confidential pursuant to Sections 2054.077, 2059.055, and 552.139, Texas Government Code or other applicable state or federal law, each party shall comply with all applicable statutory requirements and restrictions regarding dissemination of such information. IV. Re -dissemination of Confidential Information Not Authorized; Exception A. Except as provided for in Part B of this Section IV, Entity shall not disseminate any Confidential Information obtained through this Agreement. OFFICIAL RECORD CITY SECRETARY Rev. 1 1-12-2025 Pagel of 4 FT. WORTH, TX CPA CID Agreement # 2026-002 B. Pursuant to Section 111.006(c) of the Texas Tax Code, CPA authorizes Entity to use information or records obtained under this Agreement in a judicial or administrative proceeding in which the State of Texas, another state, or the federal government is a party. C. If dissemination is requested by a third -party entity, Entity shall promptly notify CPA of such request. Entity will direct the third -party entity requesting access to Confidential Information to contact CPA so that CPA can assess the eligibility of such third -party entity to receive Confidential Information. If CPA determines that the requesting third -party entity is eligible, such third -party entity will execute its own information exchange agreement with CPA. Nothing herein shall prohibit Entity from complying with Texas Government Code, Chapter 552, et seq. V. Term; Termination; Amendment; Effect of Termination A. This Agreement is effective upon the date of the last Party to sign (the "Effective Date") and will continue for a period of four (4) years from the Effective Date, unless otherwise sooner terminated as provided herein. B. The obligations under Sections III and IV of this Agreement shall survive the expiration or early termination of this Agreement. C. This Agreement is subject to termination for convenience upon thirty (30) days written notice by either party to the other. Neither party shall have liability whatsoever to any other party, person, agency, or entity upon termination of this Agreement for any reason, whether for cause or for convenience, except as provided in Sections III and IV. D. This Agreement may be amended only in writing by an instrument signed by CPA and Entity. VI. General A. Assignment. No assignment of this Agreement or of any right accruing hereunder shall be made, in whole or part, by either Party without the prior written consent of the other, unless authorized by law. B. Dispute Resolution. The Parties agree to use good -faith efforts to resolve all questions, difficulties, or disputes of any nature that may arise under or by this Agreement; provided however, nothing in this paragraph shall preclude either Party from pursuing any remedies available under Texas law. C. No Waiver. This Agreement shall not constitute or be construed as a waiver of any of the privileges, rights, defenses, remedies, or immunities available to either party or otherwise available to the party. The failure to enforce or any delay in the enforcement of any privileges, rights, defenses, remedies, or immunities available to a party under this Agreement or under applicable law shall not constitute a waiver of such privileges, rights, defenses, remedies, or immunities or be considered as a basis for estoppel. Neither party waives any privileges, rights, defenses, or immunities available to it by entering into this Agreement or by its conduct prior to or subsequent to entering into this Agreement. D. Severability. If one or more provisions are deemed invalid, illegal, or unenforceable for any reason, such invalidity, illegality or unenforceability shall not affect any other provision and this Agreement shall be construed as if the invalid, illegal or unenforceable provision had never been contained herein. E. Headings. The headings used in this Agreement are for ease of reference only and will not be used to interpret any aspect of this Agreement. F. Survival. The expiration or termination of this Agreement shall not affect the rights and obligations of the Parties accrued prior to the effective date of expiration or termination and such rights and obligations shall survive and remain enforceable. Rev. 11-12-2025 Page 2 of 4 CPA CID Agreement # 2026-002 G. Governing Law. This Agreement is governed by and construed under and in accordance with the laws of the state of Texas. VII. Notices A. Any legal notice relating to this Agreement shall be in writing and shall be addressed to the receiving party at the address specified below. 1. The address of CPA for all purposes under this Agreement and for all notices hereunder shall be: Justin Scott Chief, Criminal Investigations Division Texas Comptroller of Public Accounts 208 E. 10' Street, Room 206 Austin, Texas 78701 with a copy of legal notices to: Texas Comptroller of Public Accounts ATTN: Operations and Support Legal Services, Contracts 111 E. 17th Street, Suite 310-C Austin, Texas 78774 The address of Entity for all purposes under this Agreement and for all notices hereunder shall be: Eddie Garcia Chief of Police City of Forth Worth Police Department 505 W. Felix St. Fort Worth, Texas 76115 B. CPA and Entity shall maintain specifically identified liaison personnel for their mutual benefit during the term of the Agreement for day-to-day communications. The liaison(s) are identified below. Subsequent changes in liaison personnel shall be communicated by the respective Parties in writing, which may be via electronic mail. CPA: Justin Scott, MS, BBA Chief, Criminal Investigation Division Texas Comptroller of Public Accounts 208 East 10th Street, Room #206 Austin, Texas 78701 Justin. S cottkcp a. texas . gov (512) 475-0916 Enti : Eddie Garcia Chief of Police City of Fort Worth Police Department 505 W. Felix St. Fort Worth, Texas 76115 Eddie. Garciakfortworthtexas. gov (817)392-4200 VIII. Merger This Agreement, together with Attachment A, which is incorporated herein by this reference, contains the entire agreement between the Parties relating to the rights granted and the obligations assumed in it. Any oral representations or modifications concerning this Agreement shall be of no force or effect unless contained in a subsequent writing, signed by both Parties. This Agreement supersedes any other reciprocal agreement previously made by CPA and Entity, and any other reciprocal agreement previously made by CPA and Entity is terminated. Rev. 11-12-2025 Page 3 of 4 CPA CID Agreement # 2026-002 IX. Signatories The undersigned signatories represent and warrant that they have full authority to enter into this Agreement on behalf of the respective parties. This Agreement may be executed in one or more counterparts, each of which is an original, and all of which constitute only one agreement between the parties. CITY OF FORT WORTH By: Name Title: Date: ZJA— 9"�' William Johnson Assistant City Manager 07/06/2026 APPROVAL RECOMMENDED: -IA WA-14 By: David Caraba (Jul 2, 2026 15:52:05 CDT) CONTRACT COMPLIANCE MANAGER: By signing, I acknowledge that I am the person responsible for the monitoring and administration of this contract, including ensuring all performance and reporting requirements. By: Kathryn Agee Jul 2, 2626 12:26:13 CDT) Name: Kathryn Agee Title: Senior Management Analyst APPROVED AS TO FORM AND LEGALITY: Name: David Carabajal z*& Title: Executive Assistant Chief By: Keanan Mitthews Hall (Jul 2, 2026 12:19:11 CDT) ATTEST: By: Name: Jannette S. Goodall Title: City Secretary 4.d44U�Ann °9�o ° p0 0!`0 •10 PVo 8=0 opQ° °`*p oaaann�65�ba Name: Keanan M. Hall Title: Sr. Assistant City Attorney CONTRACT AUTHORIZATION: M&C: N/A Date Approved: N/A Form 1295 Certification No. N/A Prepared by: Kathy Agee TEXAS COMPTROLLER OF PUBLIC ACCOUNTS By: Lisa Craven, Deputy Comptroller Date: Rev. 11-12-2025 Page 4 of 4 OFFICIAL RECORD CITY SECRETARY FT. WORTH, TX CPA CID Agreement # 2026-002 Attachment A: Types of Confidential Information 1. In accordance with Section 111.006(e) of the Texas Tax Code, CPA authorizes Entity to examine Confidential Information listed in this Section 1 of Attachment A, and as required by Section 151.027(c)(1) of the Texas Tax Code, Entity will allow CPA to examine tax information under the control of Entity in a manner substantially equivalent to Entity's access to Confidential Information. A. Information from CPA Relating to Sales Tax. i. As set forth in Section 151.027(a) of the Texas Tax Code, information in or derived from a record, report, or other instrument required to be furnished under Chapter 151 of the Texas Tax Code. ii. As set forth in Section 151.027(b) of the Texas Tax Code, information secured, derived, or obtained during the course of an examination of a taxpayer's books, records, papers, officers, or employees, including the business affairs, operations, profits, losses, and expenditures of the taxpayer. 2. In accordance with Section 111.006(e) of the Texas Tax Code, CPA authorizes Entity to examine Confidential Information listed in this Section 2 of Attachment A. A. Information from CPA Examinations (Not Motor Fuels). As set forth in Section 111.006(a)(2) of the Texas Tax Code, all information secured, derived, or obtained by CPA during the course of an examination of the taxpayer's books, records, papers, officers, or employees, including an examination of the business affairs, operations, source of income, profits, losses, or expenditures of the taxpayer. B. Information from CPA Examinations Relating to Motor Fuels Tax. As set forth in Section 111.006(g) of the Texas Tax Code, all information secured, derived, or obtained by CPA during the course of an examination of the taxpayer's books, records, papers, officers, or employees, including an examination of the business affairs, operations, sources of income, profits, losses, or expenditures of the taxpayer that relates to the taxpayer's responsibilities under Chapter 162 of the Texas Tax Code. C. HB 11 Data for Alcoholic Bevera eg s, Cigarettes, and Cigar/Tobacco Products. i. As set forth in Section 151.462 of the Texas Tax Code, monthly reports by a brewer, manufacturer, wholesaler, distributor, or package store local distributor of its alcoholic beverage sales to retailers in Texas. ii. As set forth in Sections 154.212 and 155.105, monthly reports by a wholesaler or distributor of cigarettes, cigars, and tobacco products of its sales to retailers in Texas. D. Financial Information Contained in Cigarette and Cigar/Tobacco Product Permit Applications. i. As set forth in Sections 154.101(e) and 155.041(e) of the Texas Tax Code, the following information furnished by each corporation, association, joint venture, syndicate, partnership, or proprietorship: financial information regarding the applicant and the identity of each officer director, stockholder owning 10 percent or more of the outstanding stock, partner member, owner, or managing employee. ii. As set forth in Sections 154.101(f) and 155.041(f) of the Texas Tax Code, the following information submitted by a distributor, wholesaler, and retailer that applies for a permit to sell cigarettes or tobacco products from a vehicle: the make, model, vehicle identification number, registration number, and any other information required by CPA. 3. In accordance with Section 171.210(b)(2) of the Texas Tax Code, CPA authorizes Entity to examine Confidential Information listed in this Section 3 of Attachment A. Rev. 11-12-2025 Pagel of 2 Attachment CPA CID Agreement # 2026-002 A. Certain Franchise Tax information. As set forth in Section 171.206 of the Texas Tax Code, and except as provided by Section 171.207 of the Texas Tax Code, (1) information that is obtained from a record or other instrument that is required by Chapter 171 of the Texas Tax Code to be filed with CPA; and (2) information, including information about the business affairs, operations, profits, losses, cost of goods sold, compensation, or expenditures of a taxable entity, obtained by an examination of the books and records, officers, partners, trustees, agents, or employees of a taxable entity on which tax is imposed by Chapter 171 of the Texas Tax Code. Rev. 11-12-2025 Page 2 of 2 Attachment FORT WORTH. City Secretary's Office Contract Routing & Transmittal Slip Contractor's Name: Texas Comptroller of Public Accounts Subject of the Agreement: Texas Tax Code Reciprocal Agreement for Exchange of Confidential Information under M&C Approved by the Council? * Yes ❑ No 8 If so, the M&C must be attached to the contract. Is this an Amendment to an Existing contract? Yes ❑ No 8 If so, provide the original contract number and the amendment number. Is the Contract "Permanent"? *Yes ❑ No 8 If unsure, see back page for permanent contract listing. Is this entire contract Confidential? *Yes ❑ No 8 If only specific information is Confidential, please list what information is Confidential and the page it is located. Effective Date: Upon final signature If different from the approval date. Expiration Date: Four (4) Years following If applicable. Is a 1295 Form required? * Yes ❑ No 8 *If so, please ensure it is attached to the approving M&C or attached to the contract. Project Number: If applicable. *Did you include a Text field on the contract to add the City Secretary Contract (CSC) number? Yes 8 No ❑ Contracts need to be routed for CSO processing in the following order: 1. Katherine Cenicola (Approver) 2. Jannette S. Goodall (Signer) 3. Allison Tidwell (Form Filler) *Indicates the information is required and if the information is not provided, the contract will be returned to the department.