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ORDINANCE NO. 9426
AN ORDINANCE AMENDING SECTION 14-4-6 OF
TITLE XIV
PUEBLO MUNICIPAL CODE RELATING TO SALES
OF THE
AND USE TAX RETURNS AND PERMITTING DISCLOSURE
TO CITY AUDITOR SUBJECT TO CONDITIONS
PROTECTING CONFIDENTIALITY OF SUCH RECORDS
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets indicate
matter being deleted, underscoring indicates new matter being added)
SECTION 1.
Section 14-4-6 of the Pueblo Municipal Code is amended to read as follows:
Sec. 14-4-6. – Information confidential; limitation; destruction of records.
(a) Except in accordance with judicial order or as otherwise herein
provided, the Director of Finance, his or her agents, clerks and employees shall
not divulge any information gained from any return filed under the provisions of
this Chapter.
(b) The official charged with the custody of such returns shall not be
required to produce any of them or evidence of anything contained in them in any
action or proceeding in court, except on behalf of the Director of Finance in an
action under the provisions of this Chapter to which he or she is a party, or on
behalf of any party to an action or proceeding under the provisions of this Chapter
or to punish a violator thereof when the report of facts shown by such report is
directly involved in such action or proceeding, in any of which events the court
may require the production of, and may admit in evidence, so much of such
returns, or of the facts shown thereby, as are pertinent to the action or proceeding
and no more.
(c) Nothing contained in this Chapter shall be construed to prohibit the
delivery to a person, or his or her duly authorized representative, of a copy of any
return or report filed in connection with his or her tax, nor to prohibit the
publication of statistics so classified as to prevent the identification of particular
reports or returns and the items thereof, nor to prohibit the inspection by the City
Attorney or any other legal representative of the City of the report or return of any
person who shall bring action to set aide or review the tax based thereon, or
against whom an action or proceeding is contemplated or has been instituted
under this Chapter.
(d) Reports and returns shall be preserved for three (3) years and
thereafter until the Director of Finance orders them destroyed.
(e) Notwithstanding the provisions of this Section, the Director of
Finance in his or her discretion may furnish to the taxing officials of any other
state and its political subdivisions, to the State of Colorado and its political
subdivisions, and to the United States any information contained in tax returns
and related schedules and documents filed pursuant to this Chapter, or in a report
of an audit or investigation made with respect thereto, provided that said
jurisdiction enters into an agreement with the Director to grant similar privileges
to the City, and provided further that such information is to be used for tax
purposes only.
(f) Nothing in this Section shall prohibit the Director of Finance
from disclosing information to a person with whom the City has contracted
or engaged to perform or assist the City in performing an audit or other
financial report with respect to the City; provided, however, such person
shall commit not to include taxpayer information or information that
identifies, or permits the identification of, a taxpayer, in an audit or other
report, and further commits not to release any return or report to any
person not authorized to receive such information under this Section.
SECTION 2.
The officers and staff of the City are authorized and directed 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 on the date of final action by the Mayor and
City Council.
Action by City Council:
Introduced and initial adoption of Ordinance by City Council on February 11, 2019.
Final adoption of Ordinance by City Council on February 25, 2019.
President of City Council
Action by the Mayor:
Approved on February 28, 2019 .
☒
□
Disapproved on based on the following objections:
_
Mayor
Action by City Council After Disapproval by the Mayor:
□
Council did not act to override the Mayor's veto.
□
Ordinance re-adopted on a vote of , on
□
Council action on _______ failed to override the Mayor’s veto.
President of City Council
ATTEST
Acting City Clerk
City Clerk’s Office Item # R-9
Background Paper for Proposed
Ordinance
COUNCIL MEETING DATE: February 11, 2019
TO: President Dennis E. Flores and Members of City Council
CC: Nicholas A. Gradisar, Mayor
VIA: Brenda Armijo, Acting City Clerk
FROM: Robert P. Jagger, Sr. Asst. City Attorney, on behalf of the Director of Finance
SUBJECT: AN ORDINANCE AMENDING SECTION 14-4-6 OF TITLE XIV OF THE PUEBLO
MUNICIPAL CODE RELATING TO SALES AND USE TAX RETURNS AND
PERMITTING DISCLOSURE TO CITY AUDITOR SUBJECT TO CONDITIONS
PROTECTING CONFIDENTIALITY OF SUCH RECORDS
SUMMARY:
The proposed Ordinance clarifies that any sales tax information provided to City auditor as
needed to perform an audit would not violate the confidentiality provision in Section 14-4-6 relating
to sales and use tax returns.
PREVIOUS COUNCIL ACTION:
None.
BACKGROUND:
City auditor has requested sales and use tax information to confirm the amount of sales tax
remitted to the City of Pueblo. These confirmations are one part of the annual audit and are a
tool used by the auditors to ensure that the sales tax revenue presented in the Comprehensive
Annual Financial Report is accurate and not materially misstated. To avoid any potential claim
that such disclosure would violate Section 14-4-6, P.M.C., the proposed Ordinance is presented
for approval.
FINANCIAL IMPLICATIONS:
None.
BOARD/COMMISSION RECOMMENDATION:
Not applicable to this Ordinance.
STAKEHOLDER PROCESS:
Not applicable to this Ordinance.
ALTERNATIVES:
City Council could choose not to pass and approve the proposed Ordinance leaving Section 14-
4-6 without express declaration that the proposed disclosures are not in violation of said section.
RECOMMENDATION:
Administration recommends the proposed Ordinance be passed and approved.
Attachments:
Proposed Ordinance