HomeMy WebLinkAbout08361ORDINANCE NO. 8361
AN ORDINANCE AMENDING SECTION 14-4-27 OF
CHAPTER 4 OF TITLE XIV OF THE PUEBLO MUNICIPAL
CODE RELATING TO THE TIME PERIOD ALLOWED FOR
REQUESTING A HEARING OF A NOTICE OF
DEFICIENCY AND ENLARGING SAID TIME PERIOD
FROM TWENTY DAYS TO THIRTY DAYS
WHEREAS, Senate Bill 10-142, as recently enacted by the General Assembly of
the State of Colorado, requires any protest to a deficiency notice to be filed with the
local government, including a home rule municipality, within thirty days after the date of
the notice, and
WHEREAS, the City maintains that the State of Colorado is preempted by
Section 6 of Article XX of the Colorado Constitution from mandating appeal procedures
prior to the issuance of a notice of final determination of tax liability; and
WHEREAS, the City wishes to conform Section 14-4-27, P.M.C. to the thirty day
protest period not in response to Senate Bill 10-142 but under authority granted to the
City Council by the people of the City of Pueblo pursuant to Ordinance No. 3160, now
therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets
indicate matter deleted, underscoring indicates matter added)
SECTION 1.
Section 14-4-27 of Chapter 4 of Title XIV of the Pueblo Municipal Code, as
amended, is hereby amended to read as follows:
Sec. 14-4-27. Complaints as to assessments; petition; hearing; notice.
(a) The taxpayer may request a hearing on the proposed tax by
application to the Director of Finance within thirty (30) 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
[]
thirty (30)
of the taxpayer's contentions or after the expiration of twenty (20)
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
final determination by first-class mail as set forth in Section 14-4-26 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) days after mailing of
the notice and demand for payment by the Director. If, 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 2.
This Ordinance shall become effective immediately upon final passage and
approval.
INTRODUCED: June 13, 2011
BY: Judy Weaver
COUNCILPERSON
PASSED AND APPROVED: June 27, 2011
Background Paper for Proposed
ORDINANCE
DATE:AGENDA ITEM # R-1
June 13, 2011
DEPARTMENT:
Finance Department
Sam Azad, Director of Finance
TITLE
AN ORDINANCE AMENDING SECTION 14-4-27 OF CHAPTER 4 OF TITLE XIV OF
THE PUEBLO MUNICIPAL CODE RELATING TO THE TIME PERIOD ALLOWED FOR
REQUESTING A HEARING OF A NOTICE OF DEFICIENCY AND ENLARGING SAID
TIME PERIOD FROM TWENTY DAYS TO THIRTY DAYS
ISSUE
Should the City Council pass and approve the proposed Ordinance amending section
14-4-27 of the Pueblo Municipal Code?
RECOMMENDATION
City staff recommends approval.
BACKGROUND
Pursuant to recent enactment of Senate Bill 10-142, the State of Colorado requires a
local government, including a home rule municipality, to provide a taxpayer thirty days in
which to file a protest to request a hearing before the Director of Finance with respect to
a notice of deficiency assessing sales and use tax liability. Although it is City’s position
that the State is preempted by Section 6 of Article XX of the Colorado Constitution from
applying this requirement to the City, the City is not opposed to and is in favor of such a
time period for protest. Although the City Council’s ability to amend the provisions of
the City’s Sales and Use Tax Code is limited pursuant to people’s Ordinance No. 3160,
the proposed amendment is within City Council’s authority under Ordinance No. 3160
which specifically permits the City Council to enact by ordinance procedures relevant to
the payment and collection of sales and use tax.
FINANCIAL IMPACT
None