HomeMy WebLinkAbout08308 ORDINANCE NO. 8308
AN ORDINANCE AMENDING VARIOUS SECTIONS OF
CHAPTER 4 OF TITLE XIV OF THE PUEBLO MUNICIPAL
CODE RELATING TO SALES AND USE TAX COLLECTION
AND ENFORCEMENT PROCEDURES AND PROVIDING
PENALTIES FOR VIOLATIONS THEREOF
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets indicate
matter deleted, underscoring indicates matter added)
SECTION 1.
Section 14-4-5 of Chapter 4 of Title XIV of the Pueblo Municipal Code is hereby
amended to read as follows:
Sec. 14-4-5. Examination of return.
As soon as practicable after a return is filed, the Director shall examine it and
shall determine the correct amount of tax. If the tax found due is greater than the
amount theretofore assessed or paid, a notice of deficiency shall be mailed to the
[]
first-class mail as set forth in Section 14-4-26
taxpayer bycertified mail.
SECTION 2.
Section 14-4-12 of Chapter 4 of Title XIV of the Pueblo Municipal Code is hereby
amended to read as follows:
Sec. 14-4-12. Limitations.
[]
Except as otherwise provided in this Section, the
(a) The taxes for
any period, together with interest thereon and penalties with respect thererto,
imposed by this Chapter shall not be assessed, nor shall any notice of lien be
filed, distraint warrant issued, or suit for collection instituted, nor any other action
to collect the same be commenced, more than three (3) years after the date on
which the tax was or is payable; nor shall any lien continue after such period,
except for taxes assessed before the expiration of such period, notice of lien with
respect to which has been filed prior to the expiration of such period, in which
[]
five (5) years
cases such lien shall continue only for one (1) year after the
filing of notice thereof.
(b) In the case of failure to file a return or the filing of a false or fraudulent
return with intent to evade tax, the tax, together with interest and penalties
thereon, may be assessed, or proceedings for the collection of such taxes may
be begun at any time.
(c) Before the expiration of such period of limitation, the taxpayer and the
, or designee of the Director of Finance,
Director of Financemay agree in
writing to an extension thereof, and the period so agreed on may be extended by
subsequent agreements in writing.
(d) For purposes of this section, a tax return filed before the last day
prescribed by law or by regulation promulgated pursuant to law for the
filing thereof shall be considered as filed on such last day.
SECTION 3.
Subsections (16), (17), (22), and (27) of Section 14-4-21 of Chapter 4 of Title XIV
of the Pueblo Municipal Code are hereby amended to read as follows:
Sec. 14-4-21. Definitions.
When not clearly otherwise indicated by the context, the following words and
phrases, as used in this Chapter, shall have the following meanings:
. . .
(16) Lodging services means the furnishing of rooms or
limited liability company,
accommodations by any person, partnership,
association, corporation, estate, receiver, trustee, assignee, lessee, or
any person acting in a representative capacity or any other combination
of individuals by whatever name known, to a person who for a
consideration uses, possesses or has the right to use or possess any
room in a hotel, inn, bed and breakfast residence, apartment hotel,
lodging house, motor hotel, guesthouse, guest ranch, trailer coach,
mobile home, auto camp or trailer court and park, or similar
establishment, for a period of less than thirty (30) days under any
concession, permit, right of access, license to use or other agreement, or
otherwise.
(17) Resident of the City means a person, if an individual, whose
limited
primary or principal residence is within the City, or, if a firm,
liability company,
partnership or corporation, whose primary or
principal place of business is within the City.
. . .
limited liability company,
(22) Person means any individual, firm,
partnership, joint venture, corporation, estate or trust, receiver, trustee,
assignee, lessee or any person acting in the fiduciary or representative
capacity, whether appointed by court or otherwise or any group or
combination acting as a unit.
. . .
(27) Purchase or sale means the acquisition for any consideration
by any person of tangible personal property or taxable services that are
purchased, leased, rented, sold, used, stored, distributed or consumed,
but excludes a bona fide gift of property or services. These terms include
capital leases, installment and credit sales, and property and services
acquired by:
a. Transfer, either conditionally or absolutely, of title or
possession or both to tangible personal property;
b. A lease, lease-purchase agreement, rental or grant of a
license, including royalty agreements, to use tangible personal
property or taxable services;
c. Performance of taxable services; or
d. Barter or exchange for other property or services including
coupons
The terms purchase and sale do not include:
or limited liability company
a. A division of partnership
or limited liability company members
assets among the partners
or limited liability
according to their interests in the partnership
company
;
b. The formation of a corporation by the owners of a
business and the transfer of their business assets to the
solely
corporation in exchange for all the corporation's outstanding
stock, except qualifying shares, in proportion to the assets
contributed;
c. The transfer of assets of shareholders in the
formation or dissolution of professional corporations;
d. The dissolution and the pro rata distribution of the
corporation’s assets to its stockholders;
limited liability company or
e. A transfer of a partnership
interest;
f. The transfer in a reorganization qualifying under Section
368(a)(1) of the "Internal Revenue Code of 1954" as amended;
limited liability company or
g. The formation of a
limited liability
partnership by the transfer of assets to the
company orlimited liability
partnership or transfers to a
company orsolely
partnership in exchange for proportionate
limited liability company or
interests in the partnership;
h. The repossession of personal property by a chattel
mortgage holder or foreclosure by a lienholder;
i. The transfer of assets from a parent corporation to a
subsidiary corporation or corporations which are owned at least
eighty percent (80%) by the parent corporation, which transfer is
solely in exchange for stock or securities of the subsidiary
corporation;
j. The transfer of assets from a subsidiary corporation or
corporations which are owned at least eighty percent (80%) by the
parent corporation to a parent corporation or to another subsidiary
which is owned at least eighty percent (80%) by the parent
corporation, which transfer is solely in exchange for stock or
securities of the parent corporation or the subsidiary which received
the assets;
k. The transfer of assets between parent and closely held
subsidiary corporations, or between subsidiary corporations closely
held by the same parent corporation, or between corporations
which are owned by the same shareholders in identical percentage
of stock ownership amounts, computed on a share-by-share basis,
when a tax imposed by this Article was paid by the transferor
corporation at the time it acquired such assets, except to the extent
that there is an increase in the fair market value of such assets
resulting from the manufacturing, fabricating or physical changing
of the assets by the transferor corporation. To such an extent any
transfer referred to in this paragraph k shall constitute a sale. For
the purposes of this paragraph k, a closely held subsidiary
corporation is one in which the parent corporation owns stock
possessing at least eighty percent (80%) of the total combined
voting power of all classes of stock entitled to vote and owns at
least eighty percent (80%) of the total number of shares of all other
classes of stock;
. . .
SECTION 4.
Section 14-4-25 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-25. Tax estimated where no return; assessment;
modification;notice.
(a) If a person neglects or refuses to make a return in payment of the
tax or to pay any tax as required by this Chapter, the Director of Finance shall
make an estimate, based upon such information as may be available, of the
amount of taxes due for the period for which the taxpayer is delinquent and shall
add thereto a penalty equal to the sum of fifteen dollars ($15.00) for such failure
or ten percent (10%) thereof and interest on such delinquent taxes at the rate
imposed under Section 14-4-14 plus one-half percent (0.5%) per month from the
date when due, not exceeding eighteen percent (18%) in the aggregate.
Promptly thereafter, the Director shall give to the delinquent taxpayer written
notice of such estimated taxes, penalty and interest, which notice shall be sent
[
by certified mail direct to the last address of such person on file with the
]
first-class mail as set forth in Section 14-4-26.
Department of Finance
(b) Such estimate shall thereupon become a notice of deficiency as
provided in Section 14-4-5. A hearing may be held and the Director shall make a
final determination pursuant to section 14-4-27. The taxpayer may appeal said
final determination in the manner provided in Section 14-4-33.
SECTION 5.
Section 14-4-26 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-26. Notice; mailing.
[
All notices required to be given to the retailer or vendor, under the
provisions of this Chapter, shall be in writing. If mailed postpaid by certified mail,
return receipt requested to him or her at his or her last known address, such
.]
Any notice required
service shall be sufficient for the purpose of this Chapter
to be given to any taxpayer or the agent or personal representative of the
estate of any taxpayer shall be sufficient if mailed, postage prepaid by first-
class mail to the last-known address of the taxpayer or the agent or
personal representative of the estate of the taxpayer. The first-class
mailing of any notice under the provisions of this Chapter creates a
presumption that such notice was received by the taxpayer or agent or
personal representative of the estate of the taxpayer if the Department of
Finance maintains a record of the notice and maintains a certification that
the notice was deposited in the United State mail by an employee of the
Department of Finance. Evidence of the record of the notice mailed to the
last-known address of the taxpayer or agent or personal representative of
the estate of the taxpayer as shown by the records of the Department of
Finance and a certification of mailing by first-class mail by an employee of
the Department of Finance is prima facie proof that the notice was received
by the taxpayer or agent or personal representative of the estate of the
taxpayer.
SECTION 6.
Section 14-4-27 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-27. Complaints as to assessments; petitions; hearing; notice.
(a) The taxpayer may request a hearing on the proposed tax by
[]
thirty (30)
application to the Director of Finance within twenty (20) calendar
days of the mailing of a notice of deficiency.
(b) The request for hearing shall set forth the taxpayer’s reasons for
and the amount of the requested changes in the deficiency.
(c) The Director of Finance shall notify the taxpayer in writing of the
time and place for such hearing thirty (30) days prior thereto.
(d) After a hearing under this Section, the taxpayer shall not be entitled
to a second hearing before the Director of Finance on the matters set forth in his
or her previous request for hearing.
(e) The hearing shall be held before the Director of Finance or before
such person within the Department as the Director shall designate. The Director
or his or her delegate is authorized to administer oaths and take testimony. At
the hearing, the taxpayer may assert any facts, make any arguments and file any
briefs and affidavits he or she believes pertinent to his or her cause.
(f) In lieu of the request for hearing within the time provided by this
Section, the taxpayer may, at his or her election, file a written brief and such
other written materials or documents as he or she deems appropriate and
request that the Director of Finance reconsider the deficiency without a hearing.
The Director shall reconsider the deficiency in the same manner as if the written
material submitted had been presented at a hearing pursuant to this Section.
The submission of written material shall be considered for all purposes the same
as a request for and submission of the material at a hearing.
(g) Based on the evidence presented at such hearing or filed in support
[]
twenty (20)
of the taxpayer’s contentions or after the expiration ofthirty (30)
days from the mailing of the notice of deficiency, if no request for hearing or brief
has been filed by the taxpayer, the Director of Finance shall make a final
determination within a reasonable time and shall send the taxpayer a notice of
[
first-class mail as set forth in Section 14-4-26
final determination by certified
]
mail accompanied by notice and demand for payment. The Director may modify
the tax, penalty and interest questioned at the hearing and may approve a
refund; except that no additional tax shall be assessed for less than one dollar
($1.00). Unless an appeal is taken as provided in Section 14-4-33, the tax,
together with interest thereon and penalties, if any, shall be paid within thirty (30)
If,
days after mailing of the notice and demand for payment by the Director.
however, a request for hearing or brief is not timely filed by the taxpayer,
the tax, together with interest thereon and penalties, if any, shall be paid
within ten (10) days after mailing of the notice and demand for payment by
the Director.
SECTION 7.
Section 14-4-30 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-30. Closing agreements.
(a) Satisfaction of Liability. For the purpose of facilitating the settlement
or,
and distribution of estates, trusts, receiverships, other fiduciary relationships
[]
and, limited liability companies and partnerships
corporations in the
process of dissolution or which have been dissolved, the Director may agree with
or limited liability company members or
the fiduciary or surviving directors
partnership members
upon the amount of taxes due from the decedent, or from
the decedent’s estate, the trust, receivership or other fiduciary relationship or
or limited liability company or partnership
corporation , for any of his, her or its
taxable periods, under the provisions of the taxes covered by this Code and
except upon a showing of fraud, malfeasance or misrepresentation of a material
fact, payment in accordance with such agreement shall be full satisfaction of the
taxes of the taxable periods to which the agreement related.
(b) Personal Liability. Except as provided in Subsection (d) of this
Section, any personal representative of a decedent or of the estate of a
decedent, or any trustee, receiver or other person acting in a fiduciary capacity,
or officeror any member of a partnership or
or any director of a corporation
limited liability company
in the process of dissolution or which has been
dissolved, who distributes the estate or fund in his or her control without having
first paid any taxes covered by this Code due from such decedent’s estate, trust
[]
,orpartnership or limited liability company
estate, receivership corporation,
covered by this code and which may be assessed within the time limited by this
Code, shall be personally liable to the extent of the property so distributed, for
,
any unpaid taxes of the decedent, decedent’s estate, trust estate, receivership
[]
orpartnership or limited liability company
corporation, covered by this
Code and which may be assessed within the time limited by this Code.
(c) Notification of Liability. The distributee of a decedent’s estate or a
or the
trust estate or fund or the stockholder of any dissolved corporation
member of any dissolved partnership or limited liability company
who
[]
,or
receives any of the property of such decedent’s estate, trust estate, fund
partnership or limited liability company,
corporation, shall be liable to the
[]
or,partnership or
extent of the decedent, trust estate, fund corporation,
limited liability company,
covered by this Code, and which may be assessed
[]
,or
within the time limited by this Code. Notice to such distributee stockholder,
partnership member or limited liability company
shall be given in the same
manner and within the time limit which would have been applicable had there
been no distribution.
(d) Limitation of Liability
(1) In case tax covered by this Code is due from a decedent, his
limited liability company or partnership,
or her estate or a corporation,
in order for personal liability under Subsection (b) of this Section to remain
in effect, determination of the tax due shall be made and notice and
demand therefore shall issue within eighteen (18) months after written
request for such determination, filed after the filing of the decedent’s final
return or filed after the filing of the return of the decedent’s estate with
respect to which such request is applicable, by any personal
limited liability
representative of such decedent, or by the corporation,
company or partnership,
filed after the filing of its return; but a request
not
under this provision shall not extend the period of limitation otherwise
applicable.
,
(2) This Subsection (d) will not apply in the case of a corporation
limited liability company or partnership
unless:
,
a. Such request notifies the Director that the corporation
limited liability company or partnership
contemplates dissolution at or before the expiration of
such eighteen-month period.
b. The dissolution is begun in good faith before the
expiration of such eighteen (18) month period; and
c. The dissolution is completed.
(3) Upon the expiration of said eighteen-month period, without
determination being made and notice and demand being issued, the
[]
,and
personal representative or representatives of the decedent the
and officers, or members of the limited
directors of the corporation
liability company or partnership
no longer will be liable under the
provisions of Subsection (b) of this Section.
SECTION 8.
Section 14-4-37 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-37. Evasion of tax.
(a) It shall be a violation of this Code for any retailer, vendor or
purchaser of tangible personal property outside of the City for storage, use or
fail or
consumption within the City to refuse to make any return provided to be
made in this Chapter, to make any false or fraudulent return or any false
statement in any return, to fail or refuse to make payment to the Director of
Finance of any taxes collected or due the City, or in any manner to evade the
collection and payment of the tax or any part thereof imposed by this Chapter; or
for any person or purchaser to fail or refuse to pay such tax or evade the
payment thereof, or to aid or abet another in any attempt to evade the payment
of the tax imposed by this Chapter. Any corporation making a false return or a
return containing a false statement shall be guilty of a violation of this Code.
(b) Any person who shall violate any of the provisions of this Chapter
shall be guilty of a violation hereof and shall be punished as provided in Section
1-2-1 of this Code.
(c) Each and every twenty-four (24) hours’ continuation of any violation
shall constitute a distinct and separate offense.
SECTION 9.
Section 14-4-45 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-45. Notice; levy.
(a) If any taxes, penalty or interest imposed by this Chapter shown due
by returns filed by the taxpayer, or as shown by assessments duly made as
provided herein, are not paid within five (5) days after the same are due, the
Director of Finance shall issue a notice, setting forth the name of the taxpayer,
the amount of the tax, penalties and interest, the date of accrual thereof, and that
the City claims a first and prior lien therefor on the real and tangible personal
property of the taxpayer except as to pre-existing claims or liens of a bona fide
mortgage, pledgee, judgment creditor or purchaser whose rights shall have
attached prior to the filing of the notice as herein provided on property of the
taxpayer, other than the goods, stock in trade and business fixtures of such
taxpayer.
(b) Such notice shall be on forms prepared by the Director of Finance,
and shall be verified by him or her or his or her duly qualified deputy, or any duly
qualified agent of the Director of Finance, whose duties are the collection of such
tax, and may be filed in the office of the Clerk and Recorder of any county in this
State in which the taxpayer owns real or tangible personal property, and the filing
of such notice shall create such lien on such property in that county and
constitute a notice thereof.
(c) After such notice has been filed, concurrently therewith, or at any
time when taxes due are unpaid, whether such notice is filed or not, the Director
of Finance may distraint, levy upon, seize and sell sufficient of the real estate and
personal property of the tax debtor wherever found for the payment of the
amount due, together with interest, penalties and costs, as now or hereafter
provided by this Chapter subject to valid pre-existing claims or liens, with like
effect and in the same manner as is prescribed by law in respect to executions
against property upon judgment of a court of record.
(d) If the Director finds that collection of the tax will be jeopardized by
delay, in his or her discretion he or she may declare the taxable period
immediately terminated, determine the tax and issue notice and demand for
payment thereof; and, having done so, the tax shall be due and payable
forthwith, and the Director may proceed immediately to collect such tax as
provided in this Section regardless of provision for hearing and appeal contained
in this Chapter.
(e) Collection under this Section may be stayed if the taxpayer gives
such security for payment as shall be satisfactory to the Director.
or any duly qualified agent of the
(f) The Director of Finance
[]
Director of Finance
may, at the discretion of the Director summons to the
Municipal Court any person who may be in violation of the Chapter as set forth in
Section 14-4-37 and elsewhere herein.
SECTION 10.
Section 14-4-47 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby
amended to read as follows:
Sec. 14-4-47. Satisfaction; sale; garnishment.
(a) Distraint Seizure Advertisement of Sale Owner Recovers Property
by Purchase.
(1) The Director of Finance may issue a warrant under his or her
own hand directed to any employee, agent or representative of the
Department of Finance, sometimes referred to collectively as agent,
commanding him or her to distraint, seize and sell the personal property of
,
the taxpayer except as such is exempted from execution and sale by any
,
statute of the Statefor the payment of tax due together with the penalties
[.]
:
and interest accrued thereon and costs of execution
a. When any deficiency in tax is not paid within
thirty (30) days from the mailing of the notice of final
determination after hearing pursuant to Section 14-4-27 and no
appeal from such deficiency has been filed within said period;
or
b. When any other amount of tax, penalty, or interest
is not paid within ten days from the mailing of notice and
demand for payment thereof; or
c. Immediately upon making of a jeopardy
assessment or of the issuance of a demand for payment, as
provided in Section 14-4-45.
(2) The agent charged with the collection shall make or cause
to be made an account of the goods or effects distrained, a copy of which,
signed by the agent making such distraint, shall be left with the owner or
possessor, or at his or her usual place of abode with some member of his
or her family over the age of eighteen (18) years, or at his or her usual
place of business with his or her stenographer, bookkeeper or chief clerk,
or if the taxpayer is a corporation, shall be left with any officer, manager,
general agent or agent for process, with a note of the sum demanded and
the time and place of sale; and shall forthwith cause to be published a
notice of the time and place of sale, together with a description of the
property to be sold, in some newspaper within the county wherein distraint
is made, or, in lieu thereof and in the discretion of the Director, the agent
shall cause such notice to be publicly posted at the City Hall of the city
wherein such distraint is made, and copies thereof to be posed in at least
two (2) other public places within said city. The time fixed for the sale
shall not be less than ten (10) days nor more than sixty (60) days from the
date of such notification to the owner or possessor of the property and the
publication or posting of such notices. Said sale may be adjourned from
time to time by said agent if he or she deems it advisable, but not for a
time to exceed in all ninety (90) days from the date first fixed for the sale.
When any personal property is advertised for sale under distraint as
aforesaid, the agent making the seizure shall proceed to sell such property
at public auction, offering the same at not less than a fair minimum price,
including the expenses of making the seizure and of advertising the sale,
and if the amount bid for the property at the sale is not equal to the fair
minimum price so fixed, the agent conducting the sale may declare the
same to be purchased by him or her for the City. The property so
purchased may be sold by the agent under such regulations as may be
prescribed by the Director. In any case of distraint for the payment of
taxes, the goods, chattels or effects to distrained shall be restored to the
owner or possessor, if prior to the sale the amount due is paid, together
with the fees and other charges or may be redeemed by any person
holding a chattel mortgage or other evidence of right of possession.
(b) Certificates of Sale Evidence of Purchase. In all cases of sale, the
agent making the sale shall issue a certificate of sale to each purchaser, and
such certificate shall be prima facie evidence of the right of the agent to make
such sale, and the conclusive evidence of the regularity of his or her proceedings
in making the sale; and shall transfer to the purchaser all right, title and interest
of such delinquent in and to the property sold; and where such property consists
of certificates of stock in the possession of the agent, the certificate of sale shall
be notice, when received, to any corporation, company or association of said
transfer and said certificate of such sale shall be authority for such corporation,
company or association to record the transfer on its books and records; and
where the subject of sale is securities or other evidence of debt, in the
possession of the agent the certificate of sale shall be good and valid evidence of
title in the person holding the same, as against any other person. Any surplus
remaining above the taxes, penalties, interest, costs and expenses of making the
seizure and advertising the sale shall be returned to the owner, or such other
person having a legal right thereto, and on demand the Director shall render an
account in writing of the sale.
SECTION 11.
Section 14-4-50 of Chapter 4 of Article XIV of the Pueblo Municipal Code is
hereby amended to read as follows:
Sec. 14-4-50. Penalties.
In addition to the personal liability provided in Section 14-4-30, all officers
or limited liability company
of a corporation and all members of a partnership
required to collect, account for and pay over any tax administered by this Chapter
who willfully fail to collect, account for or pay over such tax or who willfully
attempt in any manner to evade or defeat any such tax, or the payment t hereof,
are subject to, in addition to other penalties provide in this Chapter, a penalty
equal to one hundred fifty percent (150%) of the total amount of the tax not
collected, accounted for, paid over or otherwise evaded. An officer of a
or limited liability company
corporation or a member of a partnership shall be
[]
,oror
deemed to be subject to this Section if the corporation partnership
limited liability company
is subject to filing returns of paying taxes administered
by this Chapter and if such officers of corporations or members of partnerships
or limited liability companies
voluntarily or at the direction of their superiors
assume the duties or responsibilities of complying with the provisions of any tax
[]
,oror
administered by this Chapter on behalf of the corporation partnership
limited liability company
.
SECTION 12.
In the event any section, subsection, clause, phrase or portion of this Ordinance
is for any reason held illegal, invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and independent
provision, and such holding shall not affect the validity of the remainder of this
Ordinance. It is the legislative intent of the City Council that this Ordinance would have
been adopted if such illegal provision had not been included or any illegal application
had not been made.
SECTION 13.
This Ordinance shall take effect immediately upon final passage and approval.
INTRODUCED: January 24, 2011
BY: Larry Atencio
PASSED AND APROVED: February 14, 2011
Background Paper for Proposed
ORDINANCE
DATE: AGENDA ITEM # R-4
January 24, 2011
DEPARTMENT:
Finance Department
Sam Azad, Director of Finance
TITLE
AN ORDINANCE AMENDING VARIOUS SECTIONS OF CHAPTER 4 OF TITLE XIV
OF THE PUEBLO MUNICIPAL CODE RELATING TO SALES AND USE TAX
COLLECTION AND ENFORCEMENT PROCEDURES AND PROVIDING PENALTIES
FOR VIOLATIONS THEREOF
ISSUE
Should the City Council pass and approve the proposed Ordinance?
RECOMMENDATION
City staff recommends approval.
BACKGROUND
The purpose of the proposed Ordinance is to make appropriate amendments which
clarify, simplify and make less cumbersome procedures relating to collection and
enforcement of sales and use taxes. The proposed Ordinance makes the following
summarized amendments:
(a) Sections 14-4-5, 14-4-25, 14-4-26 and 14-4-27(g), P.M.C., are amended
to provide for services by first-class mail as opposed to certified mail,
return receipt requested. This change has been adopted by many other
home rule municipalities and also within corollary provisions of State
statutes relating to sales and use tax administration and collection;
(b) Section 14-4-12, P.M.C., is amended to provide that the one-year
limitation period for liens be changed to five years;
(c) Sections 14-4-21 (16), (17), (22) and (27), P.M.C. and Sections 14-4-30
and 14-4-50, P.M.C., are amended to clearly reference limited liability
companies;
(d) Section 14-4-27(g), P.M.C. is amended to provide that a notice of final
determination and demand for payment may issue after twenty days from
issuance of notice of deficiency if no request for hearing is timely filed.
Said action currently requires a thirty day period which is inconsistent with
§14-4-27(a), P.M.C. In addition, the amendment further clarifies that
payment is due within ten days of the notice and demand where no
request for hearing is timely filed;
(e) Section 14-4-37(a), P.M.C., is amended to clarify that a violation occurs
upon failure to timely file a report;;
(f) Section 14-4-45(f), P.M.C. is amended to provide that an authorized agent
of the Director of Finance may summons to Municipal Court any person
who may be in violation of the Chapter. The current provision authorizes
the Director of Finance only; and
(g) Section 14-4-47, P.M.C. is amended to specifically identify when a
distraint warrant may be issued.
FINANCIAL IMPACT
None