The URL can be used to link to this page

Home My WebLink About09561 ORDINANCE NO. 9561 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 WITH RESPECT TO CALCULATING AND ASSESSING THE STREET REPAIR UTILITY SERVICE CHARGE 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. (g) Notwithstanding the provisions of this Section, the Director of Finance shall disclose to the Director of Public Works, or designee of the Director, that information necessary to determine the monthly street repair utility service charge computed pursuant to Chapter 11 of Title XII of this Code. With the following exceptions, any information provided to the Director of Public Works, or designee of the Director, shall be subject to the limitations set forth in the above Subsections (a) and (b) and the penalties set forth in Section 14-4-24 of this Code: (1) For each owner or occupant of property who is to be billed the street repair utility service charge, the Director of Public Works, or designee of the Director, may disclose to the Board of Water Works of Pueblo, Colorado, the amount of the monthly street repair utility service charge computed pursuant to Chapter 11 of Title XII of this Code; and (2) The Director of Public Works, or designee of the Director, may disclose in any proceeding under Chapter 11 of Title XII of this Code that information which is pertinent to the proceeding and the party in interest and no more. 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 thirty (30) days after 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 September 9, 2019 . Final adoption of Ordinance by City Council on September 23, 2019 . President of City Council Action by the Mayor: ☒ Approved on September 26, 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 City Clerk City Clerk’s Office Item # R-14 Background Paper for Proposed Ordinance COUNCIL MEETING DATE: September 9, 2019 TO: President Dennis E. Flores and Members of City Council CC: Mayor Nicholas A. Gradisar VIA: Brenda Armijo, City Clerk FROM: Charles Hernandez, Director of Finance Valerie Palumbo, Tax Audit Manager 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 WITH RESPECT TO CALCULATING AND ASSESSING THE STREET REPAIR UTLITY SERVICE CHARGE SUMMARY: The proposed Ordinance implements necessary changes to the confidentiality provision in Section 14-4-6 relating to Council’s recent approval of Ordinance No. 9535. PREVIOUS COUNCIL ACTION: On August 26, 2019, Council approved Ordinance No. 9535 which created new categories for assessing the street repair utility service charge including categories which are limited to retail businesses, including restaurants and drinking establishments, which file City sales tax reports for less than $100,000.00 in net taxable remittances (“Small Retail Business”). BACKGROUND: In order to categorize and assess the Small Retail Business, the Director of Finance must disclose information gained from a taxpayer’s sales tax returns to the Director of Public Work and the Director of Public Work must make a further limited disclosure of the names of the entities that qualify as Small Retail Business to the Board of Water Works of Pueblo, Colorado, The proposed Ordinance authorizes such disclosures. 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