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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of Finance under the provisions of this Chapter may be rescinded by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amended or rescinded shall be effective in the manner and at the time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