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HomeMy WebLinkAbout09137 ORDINANCE NO. 9137 AN ORDINANCE AMENDING SECTION 2 OF CHAPTER 4 OF TITLE XIV OF THE PUEBLO MUNICIPAL CODE RELATING TO THE ADMINISTRATION AND ENFORCEMENT OF THE SALES AND USE TAX CODE BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets indicate matter being deleted, underscoring indicates new matter being added) SECTION 1. Section 2 of Chapter 4 of Title XIV of the Pueblo Municipal Code is amended to read as follows: Section 14-4-2. Administration. (a) The administration of the licensing provisions of this Chapter is hereby vested in the Director of Finance, and the administration of all the other provisions of this Chapter is hereby vested in and shall be exercised by the Director of Finance, who shall prescribe forms and reasonable rules and regulations in conformity with this Chapter for the making of returns, for the ascertainment, assessment and collection of the taxes imposed hereunder, and for the proper administration and enforcement hereof. (b) Rules and regulations adopted or amended by the Director of Finance under the provisions of this Chapter may be rescinded by the Director of Finance, and all such rules and regulations adopted, amended or rescinded shall be effective in the manner and at the time prescribed by the Director. (c) The Director shall appoint such persons to make such examinations, require such reports, make such investigations, make such expenditures and take such other action as he or she deems necessary or suitable to that end. The Director shall determine his or her own organization and methods of procedure in accordance with the provisions of this Chapter. Subject to the provisions of this Chapter, the Director of Finance is authorized to appoint and prescribe the duties and powers of such officers, accountants, experts and other persons as may be necessary in the performance of his or her duty. The Director of Finance may delegate to any such person so appointed, such power and authority as he or she deems reasonable and proper for the effective administration of this Chapter and shall bond in a sufficient amount any person handling money under this Chapter. (d) The Tax Compliance Technician appointed and designated by the Director are and shall be deemed to be duly appointed law enforcement officers of the City authorized to enforce the provisions of this Chapter including the authority to issue summons and complaints for violations of this Chapter. Such Tax Compliance Technician shall be specifically trained with respect to the type of activities prohibited by and which constitute a violation of this Chapter. SECTION 2. The officers of the City are directed and authorized to perform any and all acts consistent with the intent of this Ordinance to effectuate the policies and procedures described herein. SECTION 3. This Ordinance shall become effective upon final passage and approval. INTRODUCED: June 12, 2017 BY: Ed Brown PASSED AND APPROVED: June 26, 2017 City Clerk’s Office Item # R-4 Background Paper for Proposed Ordinance COUNCIL MEETING DATE: June 12, 2017 TO: President Stephen G. Nawrocki and Members of City Council CC: Sam Azad, City Manager VIA: Gina Dutcher, City Clerk FROM: Roni Kimbrel, Director SUBJECT: AN ORDINANCE AMENDING SECTION 2 OF CHAPTER 4 OF TITLE XIV OF THE PUEBLO MUNICIPAL CODE RELATING TO THE ADMINISTRATION AND ENFORCEMENT OF THE SALES AND USE TAX CODE SUMMARY: This Ordinance amends Section 2 of Chapter 4 of Title XIV of the Pueblo Municipal Code to allow Tax Compliance Technicians to be duly appointed law enforcement officers of the City of Pueblo to enforce the provisions of the City’s Sales/Use Tax and Licensing Code PREVIOUS COUNCIL ACTION: None BACKGROUND: The Sales Tax Division is responsible for enforcement of violations of the Sales and Use Tax Code including violations for failure to obtain a license, failure to file a return and failure to pay sales and use tax. The current process utilized for such enforcement is to have a summons issued by the clerk of the court following the filing of a sworn complaint when it appears from the complaint that there is probable cause to believe that a violation has been committed and that the defendant committed it. The summons and complaint is then mailed to the taxpayer by Certified Mail via the U.S. Postal Service. Once the taxpayer signs for the certified mail the certification of delivery is then mailed back to Municipal Court by the U.S. Postal Service. Once received by the Court, the taxpayer is scheduled for a court appearance. If the Court does not receive a signed certificate of receipt, the Court does not have jurisdiction to proceed with enforcement. This process has been in place for many years and is becoming slow and inefficient. Many taxpayers simply refuse acceptance of the certified mailing knowing that the Court then will lack jurisdiction to proceed with the action. In order to make the process more efficient, the proposed Ordinance grants the Tax Compliance Technician authority to directly issue a Summons and Complaint to the taxpayer while performing an on-site visit. FINANCIAL IMPLICATIONS: Positive fiscal impact, as this action is intended to initiate immediate payment of all monies owed to the City of Pueblo for tax and/or business licensing fees. BOARD/COMMISSION RECOMMENDATION: None STAKEHOLDER PROCESS: None ALTERNATIVES: Take no action. RECOMMENDATION: Grant authority for the Tax Compliance Technician to issue summons and complaints for violations related to City of Pueblo Sales and Use Tax and Business License violations. Attachments: None