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.
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(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,
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(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.
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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
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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