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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