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HomeMy WebLinkAboutOrdinance-1989-0804INTRODUCED BY COUNCILMEMBER Ordinance No. 804 Series of 1989 TITLE: AN ORDINANCE AMENDING SECTIONS 21, 22, 45, AND 58 OF CHAPTER 22 OF THE CODE OF LAWS OF THE CITY OF WHEAT RIDGE (1989) RELATING TO TAXING CARRIER ACCESS SERVICES AND DISPUTES REGARDING THE SALES/USE TAX CODE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO, THAT: Section 1. Section 22-21 of the Code of Laws (1989) of the City of Wheat Ridge is hereby amended as follows: Sec. 22-21. Definitions and usage. (a) Terms defined. As used in article II of chapter 11, section 22-1, and this article, and wherever else in this Code they may be applicable, the following words and phrases shall have the following meanings: Telecommunications service means the transport of signs, signals, writing images, sounds, messages, data or other information of any nature by wire, radio, light waves, electromagnetic, digital or electronic means including pay, cable or subscription television, exdt.-t AND carrier access services 0 BUT NOT INCLUDING interstate private communication services as defined herein. Section 2. Section 22-22 of the Code of Laws (1989) of the City of Wheat Ridge is hereby amended as follows: Sec. 22-22. Legislative intent. (1986)::: as amended =The city council finds that article XX of the Colorado Constitution grants plenary power to home rule cities to levy and collect taxes within the city limits. The city council does not endorse or recognize restrictions on the taxing power of home rule cities, such power being a matter of purely local concern. Thus, it is the intent of the city council x ~ltsn~:r-o assist Lne Ausiness community, bur- nor- in any way to prejudice the city's right to fully exercise its constitutional authority to levy and collect taxes within its boundaries. Section 3. Section 22-45 of the Code of Laws (1989) of the City of Wheat Ridge is hereby amended as follows: Sec. 22-45. Taxpayer remedies. (a) When the city asserts that sales or use taxes are due in an amount greater than the amount paid by a taxpayer, the city shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state the additional sales and use taxes due. The deficiency notice shall contain notification, in clear and conspicuous type, that after the taxpayer has the right to elect a hearing of ON the deficiency pursuant to 2-21p.1(3), ;Ct.5;. THIS SECTION. (b) In the event that the taxpayer disputes the tax liability imposed by the city either by any deficiency notice or otherwise, he shall file a written demand for an administrative hearing and determination of tax liability within ten (10) days of receipt of the notice, which demand will stay the sale under any distraint warrant until the conclusion of the hearing. This demand shall include the name, business address and license number of the taxpayer, a copy of the notice sent by the city, the taxable periods and the amounts of tax which are being disputed, and a statement of the grounds upon which the taxpayer bases his claim. (1) Upon receipt of the taxpayer's written demand, the city treasurer shall set the time and place for the hearing, to be held as quickly as possible, and shall appoint as the hearing officer any qualified person who has education or experience in tax administration matters and who can render a proper decision. In the event that it is determined at the hearing that the taxpayer's liability is less than the amount in the possession of the treasurer, such excess shall be paid to the taxpayer forthwith. (2) Failure to demand an administrative hearing and determination of tax liability shall constitute a waiver of the right to contest such liability; however, when such determination is requested or when a request for a refund is timely made, the final decision rendered therein shall be appealable as provided herein. 2 (3) The hearing provided in paragraph (b)(1) shall be informal and no transcript, rules of evidence or filing of briefs shall be required, but the taxpayer may elect to submit a brief, in which case the city may submit a brief. The city shall hold such hearing and issue the final decision thereon within ninety (90) days after the receipt of the taxpayer's written request therefor, except the city may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any event, the city shall hold such hearing and issue the decision thereon within one hundred eighty (180) days of the taxpayer's request in writing therefor. (dc) If the dispute was not resolved by the informal hearing, the taxpayer may elect any single pne 4f the following avenues of appeal within thirty_(30) days of the city's final decision: (1) The taxpayer may request a formal hearing on the record before a city hearing officer, which shall be held within sixty (60) days of the taxpayer's request. EITHER THE TAXPAYER OR THE CITY MAY ELECT TO SUBMIT A BRIEF FOR SUCH FORMAL HEARING. (2) Any appeal from the decision rendered after such formal hearing shall be pursuant to Rule 106(a)(4) of the Colorado Rules of Civil Procedure. ('d) The taxpayer shall have no right to any form of appeal if he has not exhausted his administrative remedies or if he fails to request a hearing within the time period provided in this paragraph. For purposes of this paragraph, "exhaustion of administrative remedies" means: (1) The taxpayer has timely requested in writing a hearing before the city and the city has held such hearing and issued a final decision thereon or, 3 (2) The taxpayer has timely requested in writing a hearing before the city and the city has failed to hold such hearing or has failed to issue a final decision thereon within the time periods provided in paragraph (c) above. (,fe) In the event that the taxpayer elects the avenue of appeal specified in subsection (c)(1) above, the taxpayer shall post a bond in twice the amount of the taxes, interests and other charges stated in the final decision which are contested on appeal, or other security as required by § 39- 21-105(4), C.R.S. as a condition precedent to exercising his right to appeal. Section 4. Section 22-58 of the Code of Laws (1989) of the City of Wheat Ridge is hereby amended as follows: Sec. 22-58. Exempt Sales. (a) Enumeration of exempt items of sales and service. isions (26) "farrier acccss:ervices" ane]"Interstate" private communication service" bV local provld;ing such service shall be deemed to 1.1.1111.1.1 . be A wholesale sales and shall be exempt from taxation under this chapter. Section 5. Severability. If any clause, sentence, paragraph, or part of this ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect application to other persons or circumstances. Section 6. Safety Clause. The City Council hereby finds, determines, and declares that this ordinance is promulgated under the general police power of the City of Wheat Ridge, that it is promulgated for the health, safety, and welfare of the public, and that this ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. 4 The City Council further determines that the ordinance bears a rational relation to the property legislative object sought to be attained. Section 7. This ordinance shall become effective 15 day(s) after final publication. INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8 to 0 on this 14th day of August , 1989, ordered published in full in a newspaper of general circulation in the city of Wheat Ridge and Public Hearing and consideration on final passage set for Monday, August 28 , 1989, at 7:30 o'clock p.m., in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado. READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by a vote of 8 to 0 this 28th day of August , 1989. 1989. SIGNED by the Mayor on this 29th day of August , L f' `Tti Dan Wil , Mayor ATTEST: Wanda Sang, City Clerk APPROVED AS TO FORM BY OFFICE OF`g1TY ATTORNEY J /4n E. Haye, , City ttorney 1st Publication: August 17, 1989 2nd Publication: August 31, 1989 Wheat Ridge Sentinel: Effective Date: September 15, 1989 5 INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8 to 0 on this 24th day of July , 1989, ordered published in full in a newspaper of general circulation in the city of Wheat Ridge and Public Hearing and consideration on final passage set for August 14 , 1989, at 7:30 o'clock p.m., in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado. READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by a vote of 8 to 0 this 14th day of August , 1989. SIGNED by the Mayor on this 25th day of August , 1989. Dan Wilde, Mayor ATTEST: Wanda Sang,Clerk APPROVED AS T F RM BY OFFICE C Y ORN Y John . Hayes, ity torney 1st Publication: July 27, 1989 2nd Publication: August 17, 1989 Wheat Ridge Sentinel: Effective Date: August 18, 1989