HomeMy WebLinkAbout2010-166 Tax - Tax Management Associates, Inc. - Contract for Electronic Listing for Business Personal Property This instrument has been pre-audited in the manner
required by the Local Government Budget and
Fiscal ontrol Act.
Name: ('I c 'c»u. [r. 60d-,,Finance Director
TAX MANAGEMENT ASSOCIATES,INC.
AND
ORANGE COUNTY,NORTH CAROLINA
AGREEMENT REGARDING USE OF TAXSCRIBE.COM ONLINE
BUSINESS PERSONAL PROPERTY LISTING SERVICE
This Agreement(this"Agreement")is made and entered into this -1 day of �cc�►►.1.-,i`- ,
20_Lo_("Effective Date")by and between Orange COUNTY, a political subdivision of the State of
North Carolina,hereinafter referred to as"COUNTY"and TAX MANAGEMENT ASSOCIATES,
INC.,a corporation authorized to conduct business in North Carolina,hereinafter referred to as"TMA".
WITNESSETH:
WHEREAS, the COUNTY desires to enter into an agreement to obtain access to the
TAXscribe.com online business personal property listing service created and maintained by TMA and
described further herein; and
WHEREAS, TMA offers to provide access to and information from TAXscribe.com to the
COUNTY with assistance from the office of the Assessor and the Assessor's staff("Assessor");
THEREFORE, for and in consideration of the mutual covenants and agreements made herein,
the parties agree as follows:
1. Services. TMA will provide to the COUNTY access to the TAXscribe.com website and
associated resources located at infonner.tmal.com for the purpose of receiving, reviewing, and
accepting business personal property listing statements submitted with the COUNTY by
"TAXPAYERS," defined as individuals or companies who have filed a business personal property
listing, statement, or return with the COUNTY through resources provided on the website
TAXscribe.com. During the term of this Agreement, listings, statements, and returns submitted by
TAXPAYERS via Taxscribe.com with the COUNTY will be stored by TMA on the TAXscribe.com
related resources, and notifications of filed listings, statements, and returns will be electronically
communicated to the COUNTY. At any time during the term of this Agreement, the COUNTY will
have access to all listings,statements,and returns filed with the COUNTY via Taxscribe.com,as well as
ancillary reports, to be downloaded from the site either singly or in bulk transmission formats as
described herein.
a. Free Services. Services included in this paragraph will be provided to the COUNTY at no
cost, and will be considered part of the "FREE SERVICES" associated with this product.
Other service levels, as defined herein, are optional, but opting into a service line above the
FREE SERVICES will not affect the delivery or access to FREE SERVICES. FREE
SERVICES include user account access to TAXscribe.com and infonnentmal.com which
are limited to information about TAXPAYERS. The following services are the FREE
SERVICES:
i. Access to informer.tmal.com, which is a reporting and analytics tool generated
for the COUNTY with COUNTY information including the number of registered
accounts, the number of accounts which have filed business personal property
listings, statements, or returns or requests for extensions, and other related
information.
ii. Electronic delivery of individual filed COUNTY business personal property
listings, statements, or returns, singly, electronically signed, and as an electronic
image file in the Portable Document Format (PDF). The Assessor or his/her
designee, as denoted through the account maintenance portion of
informer.tmal.com, will receive notification of extension requests or completed
business personal property listings,statements, or returns filed with the COUNTY
via TAXscribe.com through an emailed notification which will constitute the date
of delivery. That emailed notification will have a link to the associated business
personal property image document which can be downloaded from a secure portal
on the informer.tmal.com website.
iii. The informentma 1.coin website will allow access to all completed individual
business personal property listings, statements, or returns filed with the COUNTY
via TAXscribe.com at any time through the secure access to allow for download,
or re-download,of individual files.
iv. COUNTY will have access to a custom created page on TAXscribe.com for the
purpose of updating public contact information, posting information for
TAXPAYERS, and generally customizing the content to their particular needs.
b. Fee Services. TMA. offers other services associated with TAXscribe.com and
informer.tmal.com. These "FEE SERVICES," as defined below are at the election of the
COUNTY and will not abrogate or otherwise alter any of the FREE SERVICES defined in
Section 1.a. Should the COUNTY elect to subscribe to these FEE SERVICES such election
must be evidenced by an amendment to this Agreement signed by an authorized signer for
the COUNTY and an authorized signer for TMA.
i. Payment. The FEE SERVICES are charged on an annual subscription basis and will
be billed January 1 of each calendar year,with payment due within sixty(60) days of
issuance of the bill to the COUNTY. If payment is not received by TMA within sixty
(60) days from billing date, the unpaid balance of fees will be subject to additional
fees in the amount of one and one-half percent (1 1/2%) per month until payment is
received.
ii. Chance or Cancellation. A change in election of the FEE SERVICES, or a
termination of FEE SERVICES, with respect to any calendar year must be in writing
and received by TMA at the address indicated in Section 12 no later than December 1
of the preceding calendar year.
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iii. EIection. If a FEE SERVICE, as described below, is elected by the COUNTY, such
election must be evidenced by an amendment to this Agreement as noted in Section
lb, above. Nothing in this Agreement shall be construed as binding the COUNTY to
subscribe to any FEE SERVICE.
iv. [ ] "Select" Fee Service. Initials The SELECT fee service
allows the COUNTY to receive bulk transmissions of data resulting from business
personal property filings made with the COUNTY via TAXscribe.com. This includes
compiled information on multiple accounts which can be transmitted in a standard
TMA defined file format. The COUNTY is responsible for uploading this data into
the COUNTY system and for any modifications to the file or COUTNY systems to
make uploading possible. The fee for this service is an annual subscription of
$1,995.00.
v. [ ] "Advanced" Fee Service. Initials The ADVANCED fee service
level allows the COUNTY to receive bulk transmissions of data resulting from
business personal property filings made with the COUNTY via TAXscribe.com. This
includes compiled information on multiple accounts which can be transmitted in
XML or CSV file formats for upload into the native COUNTY software. Bulk image
file downloads will also be permitted. TMA technology staff and support will work
with the COUNTY to determine the best file format and transmission methodology to
support the COUNTY technology environment. The fee for this service is an annual
subscription of$14,995.00.
vi. [ ] "Ultimate"Fee Service. Initials The ULTIMATE fee service level
includes TMA technology support to work with COUNTY technology providers or
employees to create a customized import/export solution. The protocol created will
allow the COUNTY to receive bulk files and import the data on a regular scheduled
basis. TMA will support all changes made to COUNTY file formats and other
changes that may occur throughout the year which will create needed changes to the
electronic protocol for import/export. The fee for this service is an annual
subscription of$24,995.00.
vii.CPI Increase. On January I of each year (except for the January 1 immediately
following the Effective Date), the fees contained in Section I.b.iv and 1.b.v shall
increase (but will not decrease) by a percentage equal to the percentage increase, if
any, in the CPI for the twelve month period ending September 30 of the prior year.
"CPI" means the United States Department of Labor Consumer Price Index for All
Urban Consumers (U.S. City Average - All Items) (1982-84=100) published by the
United States Department of Labor, Bureau of Labor Statistics. TMA will give
COUNTY written notice of the amount of the increase in fees for each year on or
before November 15 of the preceding year. If the CPI is changed so that a base year
other than 1982-84 is used, then the CPI shall be adjusted in accordance with the
conversion factor published by the Bureau of Labor Statistics. If the CPT is
discontinued or revised, the CPI used for purposes of this Agreement shall be
adjusted or replaced by TMA in order to obtain substantially the same result as would
be obtained if the CPT had not been so discontinued or revised.
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c. Access to Information. Notwithstanding anything in this Agreement to the contrary, and
regardless of whether COUNTY elects to obtain FEE SERVICES, COUNTY will have no right
under or in connection with this Agreement to receive, have access to or view via Taxscribe.com
listings, statements, returns, filings, or any other information filed with any county or
governmental entity other than the COUNTY.
d. No Conflict of Interest. Notwithstanding anything in this Agreement to the contrary, and
regardless of whether COUNTY elects to obtain FEE SERVICES, COUNTY acknowledges and
agrees that neither this Agreement nor TMA's performance of its obligations under this
Agreement constitutes or creates any conflict of interest, including any conflict of interest which
would (i)prohibit TMA from auditing, or otherwise impact TMA's ability to audit, tax listings,
statements, filings, and returns filed with the COUNTY(regardless of whether they are filed via
TaxScribe.com), or (ii) prohibit TMA from bidding upon, or otherwise impact TMA's
qualifications to bid upon, any proposal to audit tax listings, statements, filings, and returns filed
with the COUNTY(regardless of whether they are filed via TaxScribe.com).
2. Training. If requested by COUNTY, TMA will provide web-based training to designated
County personnel on TMA's products including both TAXscribe.com and informer.tmal.com related
services. Additionally, notwithstanding Section 5 below, if COUNTY asks TMA to conduct on-site
training at COUNTY's facilities or any other training, and TMA agrees to provide such training,
COUNTY will pay TMA's actual, reasonable expenses associated with that training, including 'IMA's
travel, food, lodging, and mileage.
3. COUNTY Responsibilities. The COUNTY agrees to the following responsibilities for the
purpose of reliable performance of the site and the intended purpose.
a. Delivery of TAXPAYER Information. The COUNTY will be responsible for providing
to TMA, prior to December 1 of each calendar year preceding the year of service, an
electronic tax roll which contains the account numbers, business names, and location
information that will aid TAXPAYERS in finding and associating their online listing
account with the correct account numbers as proscribed by the COUNTY. This file will be
sent to TMA through a Secure File Transmission Protocol (SFTP) or another format
deemed suitable by both parties. The file should be delivered in a readily readable format
such as XML or CSV with the appropriate identification tags contained in the file or
attached therewith in a separate file delivered at the same time and place. If the COUNTY
so elects, it may provide prior year assessment information for population on the site.
Otherwise, the TAXPAYER will be allowed to fill in all prior year plus current year
adjustments. The file provided may be limited to account numbers, business names, and
situs address only for matching purposes.
b. Timely Response to TAXPAYER Filines. TMA will send to the Assessor or his/her
designee electronic notification of extension requests and business personal property
filings. These electronic notifications will constitute the legal "Filing Date" of the
referenced material, and it is incumbent on the COUNTY to review these notifications and
draw down the full information from the provided resources in a timely manner. The
COUNTY agrees that the date of electronic notification of extension requests and business
personal property filings will be the date of such electronic notification.
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c. Acceptable Formats. The COUNTY agrees to accept the electronic information received
from TMA in regards to business personal property filings or extension requests in at least
one of the following forms, 1) bulk electronic file transmissions where the data is
represented by characters in pre-defined fields representing the information requested but
not necessarily in the same format as the North Carolina Department of Revenue
recommended form but containing in aggregate the same information requested in that
form; 2) as image files which will visually appear the same as the North Carolina
Department of Revenue recommended form but which will be composed of electronic
information received from the TAXPAYER, including the represented signature
information(or a conformed signature) in place of a physical ink signature; 3) in a text file
format, either downloaded or otherwise transmitted which will contain the same
information but in various formats; or 4) a printed paper version of the image file which
would include signatures replaced by the electronic equivalent in the TAXscribe.com
system. The COUNTY agrees that these may be acceptable forms of transmission, and
agrees to accept such filings as legal submissions of TAXPAYER information related to
business personal property filings or extension requests
d. New Business Personal Property Accounts. The COUNTY will be responsible for
reviewing information on new business personal property accounts through the use of
informer.tmal.com. This service will allow the COUNTY to add an account number to the
new account through the portal prior to delivery of that account to the COUNTY by other
supplied methods for integration with the COUNTY's native database. If the COUNTY
fails to provide a new account number for accounts which are missing the same, data will
be delivered to the COUNTY in absence of this field or fields.
e. Resolution for Electronic Listing. The COUNTY will be responsible for passing a
resolution to allow the electronic submission of a business personal property listing
statement as provided in North Carolina General Statute 105-304(a1).
4. Ownership. All rights to and title in the TAXscribe.com software, including all ownership,
copyright, patent, trademark, service mark, trade secret, and other proprietary rights, belong to TMA.
TMA reserves all rights not specifically granted to COUNTY in this Agreement.
5. Expenses. Except as otherwise provided in this Agreement, all expenses incurred by TMA in
performing the Free Services and the Fee Services (collectively, the "Services") under this Agreement
including, but not limited to, travel, food, lodging, mileage, salaries, etc. of TMA staff shall be the
responsibility of TMA. Furthermore, except as otherwise provided in this Agreement, all expenses
incurred by COUNTY in performing its obligations under this Agreement shall be the responsibility of
COUNTY.
6. Warranties. TMA represents and warrants to COUNTY that (i) TMA has the power and
authority to execute, deliver, and perform this Agreement, and (ii) TMA will perform the Services in a
professional and workmanlike manner in accordance with this Agreement. COUNTY represents and
warrants to TMA that COUNTY has the power and authority to execute, deliver, and perform this
Agreement.
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7. Disclaimers;Limitations.
a. Disclaimer. EXCEPT AS EXPRESSLY PROVIDED IN SECTION 7 ABOVE,
TMA HEREBY DISCLAIMS ALL REPRESENTATIONS AND WARRANTIES,
EXPRESS AND IMPLIED, AS TO TMA'S SERVICES, INCLUDING THE
IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A
PARTICULAR PURPOSE,AND NON-INFRINGEMENT.
b. Limitation of Liability. TMA will not be liable for any incidental or consequential
damages arising out of or relating to this Agreement, or a breach of this Agreement,
even if TMA was advised of the possibility of such damages and whether or not such
damages arise in contract,tort, or other theory of liability. TMA's liability under this
Agreement will not exceed the aggregate amount COUNTY has paid TMA pursuant
to this Agreement,regardless of the theory of recovery.
8. Content of Information.
a. Pass-throuLyh Role. COUNTY acknowledges and agrees that TMA's role through
providing TAXscribe.com is as a transfer of data and a service to both the
TAXPAYER and the COUNTY. TMA in no way provides a review of or
recommendations on the content of that information. TMA will correct any errors
that are due to system flaws,bugs, or other like technical difficulties which are of no
fault of the TAXPAYER or the COUNTY.
b. Indemnitv. COUNTY will indemnify and hold harmless, and at TMA's election
defend, TMA and its affiliates and their respective directors, officers, shareholders,
managers, employees, and agents from and against all loss, liability, claim, damage,
and expense (including costs of investigation and defense and reasonable attorneys'
fees and expenses), whether or not involving a third-party claim, arising out of or
related to any of the following: (i)any breach of this Agreement by COUNTY,
9. Availability of Resources. Except as provided below, it will be the responsibility of TMA to
maintain TAXscribe.com and informer.tmal.com on TMA owned and managed server resources,
provide internet connectivity to those servers, and consistent availability of these sites to the general
public. The COUNTY does not have any responsibility for providing server resources, software
assistance,or other availability resources for the use of the site beyond providing technical assistance on
the native software formats used by the COUNTY in relation to the service level agreements. TMA will
use commercially reasonable efforts and methods to ensure availability of these website resources, but
cannot control acts of God, power interruptions, or other catastrophic events which may impact
availability, and COUNTY understands and agrees that there may be instances where TMA needs to
interrupt the Services without notice in order to perform system maintenance or protect the integrity of
the Services. TMA will, however, use commercially reasonable procedures to limit interruptions and
announce any scheduled downtimes.
10. Term and Cancellation. The initial term of this Agreement will commence on the Effective
Date and will expire upon December 31 of 2013. Upon the expiration of the initial term and each
renewal term, the term of this Agreement will automatically renew for consecutive one-year periods,
unless either party provides the other with notice of non-renewal at least 30 days before the expiration of
the then-current period, in which case the Agreement will expire effective at the end of the then-current
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period. Additionally, if either party fails to cure a material breach of this Agreement within 30 days
after the other party gives it written notice of the breach, the non-breaching party may terminate this
Agreement by giving the breaching party written notice of termination.
1 I. Notices. All notices with respect to this Agreement, including any cancellation notices, should
be sent to:
Tax Management Associates,Inc. [COUNTY Notice Information]
TAXscribe.com Contract Management Orange County Tax Administrator
2225 Coronation Blvd. 228 S. Churton St., Suite 200
Charlotte,NC 28227 P.O.Box 8181
Hillsborough,NC 27278
12. Governing Law. This Agreement and any related disputes will be governed by and construed in
accordance with the laws of the state of North Carolina, except that no choice of law doctrine will be
used to apply the laws of another jurisdiction. The United Nations Convention on the International Sale
of Goods will not apply.
13. Transfer. Neither party will have the right to assign or transfer this Agreement or any of its
rights under this Agreement without the prior written consent of the other party,except that a part),may
assign or transfer this Agreement in connection with a sale or transfer of all or substantially all of the
assets or business (to which this Agreement relates) of such party. Subject to the foregoing, this
Agreement will be binding upon and inure to the benefit of the parties and the permitted assigns and
transferees of each party. No assignment releases the assignor from its liability under this Agreement.
Any attempted assignment which is not in compliance with this Section 13 will be void.
14. Relationship of Parties. Each party will be and act as an independent contractor. The parties
do not intend for this Agreement to create, and this Agreement will not be construed to create, any joint
venture, partnership, or agency relationship between the parties so as to render either party liable to the
other party for anything more than the performance of its respective obligations hereunder.
15. Force Maieure. Neither party will be liable for any breach or delay resulting from any cause
beyond its reasonable control, including acts of God, war, insurrection, the public enemy, acts or
omissions of any government, labor disputes or strikes, failure of power supply, or changes in the law.
A party claiming excused performance due to a force majeure event will give the other party prompt
written notice of such force majeure event.
16. Survival. Upon any expiration or termination of this Agreement, the parties will have no further
obligations under this Agreement except the following obligations shall survive expiration or any
termination of this Agreement: (i)the obligations of a party with respect to any breach by such party of
this Agreement prior to such expiration or termination and(ii)the obligations contained in Section 9.b.
17. General. Any waiver of a breach of this Agreement must be in an express writing signed by the
waiving party, and no waiver of any breach of any provision of this Agreement will be deemed to be a
waiver of any subsequent breach of that provision. The term"including" in this Agreement will not be
construed to be limiting. The unenforceability of any provision of this Agreement will not affect the
enforceability of any other provisions of this Agreement, which will remain in full force and effect. If
any of the covenants or provisions of this Agreement are determined to be unenforceable by reason of its
extent, duration, scope, or otherwise, the court making such determination will reduce such extent,
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duration, scope, or other provision and enforce them in their reduced form for all purposes contemplated
by this Agreement. Section headings in this Agreement are provided for convenience only and will not
affect its construction or interpretation. The exchange of copies of this Agreement and of signature
pages by facsimile or other electronic transmission will constitute effective execution and delivery of
this Agreement as to the parties and may be used in lieu of the original Agreement for all purposes.
Signatures of the parties transmitted by facsimile or other electronic will be deemed to be their original
signatures for any purpose whatsoever. This Agreement is the entire agreement between the parties with
respect to the subject matter and supersedes all prior agreements, whether written or oral, between the
parties with respect to the subject matter. This Agreement can only be amended by a writing both
parties sign. Except as expressly provided in this Agreement, the use of the terms "hereunder,"
"hereof," "hereto," "herein," and words of similar import shall refer to this Agreement as a whole and
not to any particular Section or clause of this Agreement. This Agreement may be executed in one or
more counterparts, each of which will be deemed to be an original copy of this Agreement and all of
which,when taken together,will be deemed to constitute one and the same agreement.
The parties have expressed their agreement to these terms by causing this Agreement to be executed by
their duly authorized officer or agent. This Agreement shall be effective as of the Effective Date.
Tax Management Associates, Inc. ORANGE COUNTY
By:�tr�� .�< By:
Title: fir' ' &L I �1 Title: ,ter
Date: 110 Date: t t., t -7--Xi V
e T d
m:
artment Pfrector
App o ed as to Legal Sufficiency:
Offi�e of the tounty Attorney
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