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HomeMy WebLinkAbout2010-13PROOF OF PUBLICATION STATE OF COLORADO COUNTY OF EAGLE I, Tammy Nagel, Town of Vail Deputy Town Clerk, do solemnly swear and affirm that I published in full a true and correct copy of Ordinance No. 13, Series of 2010, on the Town of Vail's web site, www.vailqov.com, on the 21st day of July, 2010. Witness my hand and seal this day of Zulu_ Za wn of Vi eputy erk , 2010. ORDINANCE NO. 13 SERIES OF 2010 AN ORDINANCE AMENDING CERTAIN SECTIONS WITHIN 4-3, SALES TAX, VAIL TOWN CODE; AND SETTING FORTH DETAILS IN REGARD THERETO. WHEREAS, the Town of Vail, in the County of Eagle and State of Colorado (the "Town"), is a home rule municipal corporation duly organized and existing under laws of the State of Colorado and the Town Charter (the "Charter"); and WHEREAS, the members of the Town Council of the Town (the "Council") have been duly elected and qualified; and WHEREAS, S.B 10-142 enacted by the 2010 Colorado General Assembly requires certain amendments to the Sales Tax, Vail Town Code, as now enacted by the Town; and WHEREAS, the Town Code is silent concerning the statute of limitations when an audit or other collection process commences. NOW, THEREFORE, BE IT ORDAINED, BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO that: Section 1. Section 4-3-1-11, Statute of Limitations, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in stf+kethFoU94, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-1-11: STATUTE OF LIMITATIONS: The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue GRIY fGF GRe year after the filing of notice thereof. The commencement of collection proceedings, including the mailing of a notice of audit, shall toll the running of the statute of limitations. In the case of mailing of a notice of audit, any such audit shall be diligently pursued by the Town. For purposes of this Section, "toll" is defined as an interruption of the running or continuation of the statute of limitations. The statute of limitations period as set forth hereinabove in this section shall not apply if: Ordinance No. 13, Series of 2010 Section 2. Section 4-3-4, Refunds, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in 6tFikethFGugh, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-4: REFUNDS: B. Decision; Hearing: Upon receipt of an application, the finance director shall examine the same with due speed and shall give notice to the applicant by order in writing of the finance director's decision thereon. Aggrieved applicants, within twenty '�; thirty (30) days after such decision is mailed to them, may petition the finance director for a hearing on the claim in the manner provided in section 4-3-6-1 of this chapter and may either appeal to the district court in the manner provided in section 4-3-6-2 of this chapter or to the department of revenue in the manner provided in section 4-3-6-3 of this chapter. The right of any person to a refund under this chapter shall not be assignable, except as provided in subsection C of this section, such application for refund must be made by the same person who purchased the goods or services and paid the tax thereon as shown in the invoice of the sale thereof. Section 3. Section 4-3-5-1, Recovery of Taxes, Penalty and Interest, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in stril et1g4, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-5-1: RECOVERY OF TAXES, PENALTY AND INTEREST: 2. Promptly thereafter, the Finance Director shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice of assessment shall be sent by first class mail directed to the last address of such person on file with the Finance Department. Such estimate shall thereupon become a notice of deficiency. Within twe 0) thirty (30) days after the notice of deficiency is mailed, the taxpayer may petition the Finance Director for a hearing in the manner provided in Section 4-3-6-1 of this Chapter and either may appeal to the District Court as provided in Section 4-3-6-2 of this Chapter or to the Department of Revenue as provided in Section 4-3-6-3 of this Chapter. Section 4. Section 4-3-6-1, Hearings by Finance Director, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in s#+kethF9UgI4, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-6-1: HEARINGS BY FINANCE DIRECTOR: Ordinance No. 13, Series of 2010 A. Appeal Assessed Tax Amount: An appeal of a notice of assessment issued to a vendor or taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the finance director within NveRty (29} thirty (30) calendar days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. Section 5. Section 4-3-6-3, Alternate Review by Department of Revenue, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in StFikethF961914, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-6-3: ALTERNATE REVIEW BY DEPARTMENT OF REVENUE- B. Deficiency Notice: When the finance director asserts that sales tax is due in an amount greater than the amount paid by a taxpayer, then the finance director shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state that additional sales tax is due. The deficiency notice shall contain notification, in clear and conspicuous type, of the time limit to file a protest to the notice and that the taxpayer has the right to elect a state hearing on the deficiency pursuant to Colorado Revised Statutes section 29-2-106.1(3). Any protest to the deficiency notice shall be filed with the finance director within thirty (30) days after the date of the notice. The taxpayer shall also have the right to elect a state hearing on the finance director's denial of such taxpayer's claim for a refund of sales tax paid. Section 6. If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not effect the validity of the remaining portions of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. Section 7. The amendment of any provision of the Town Code as provided in this ordinance shall not affect any right which has accrued, any duty imposed, any violation that occurred prior to the effective date hereof, any prosecution commenced, nor any other action or proceeding as commenced under or by virtue of the provision amended. The amendment of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. Section 8. All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are repealed to the extent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof, theretofore repealed. Section 9. The Council hereby finds, determines and declares that this Ordinance is necessary and proper for the health, safety and welfare of the Town of Vail and the Ordinance No. 13, Series of 2010 inhabitants thereof. INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON FIRST READING this 20th day of July, 2010, and a public hearing shall be held on this Ordinance on the 3`d day of August, 2010, at the regular meeting of the Town Council of the Town of Vail, Colorado, in the Municipal Building of the town. Dick Cleveland, Mayor ATTEST: Lorelei Donaldson, Town Clerk Ordinance No. 13, Series of 2010 PROOF OF PUBLICATION STATE OF COLORADO ) COUNTY OF EAGLE ) I, Tammy Nagel, Town of Vail Deputy Town Clerk, do solemnly swear and affirm that I published in full a true and correct copy of Ordinance No. 13, Series of 2010, on the Town of Vail's web site, www.vailaov.com, on the 5th day of August, 2010. Witness my hand and seal this day of A,,- , 2010. J Tammy t1 OF own of Vail epu 01. ro �`EAL R• • ORDINANCE NO. 13 SERIES OF 2010 AN ORDINANCE AMENDING CERTAIN SECTIONS WITHIN 4-3, SALES TAX, VAIL TOWN CODE; AND SETTING FORTH DETAILS IN REGARD THERETO. WHEREAS, the Town of Vail, in the County of Eagle and State of Colorado (the "Town"), is a home rule municipal corporation duly organized and existing under laws of the State of Colorado and the Town Charter (the "Charter"); and WHEREAS, the members of the Town Council of the Town (the "Council") have been duly elected and qualified; and WHEREAS, S.B 10-142 enacted by the 2010 Colorado General Assembly requires certain amendments to the Sales Tax, Vail Town Code, as now enacted by the Town; and WHEREAS, the Town Code is silent concerning the statute of limitations when an audit or other collection process commences. NOW, THEREFORE, BE IT ORDAINED, BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO that: Section 1. Section 4-3-1-11, Statute of Limitations, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in 6trikethFeW914, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-1-11: STATUTE OF LIMITATIONS: The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue erIY ferGRe year after the filing of notice thereof. The commencement of collection proceedings, including the mailing of a notice of audit, shall toll the running of the statute of limitations. In the case of mailing of a notice of audit, any such audit shall be diligently pursued by the Town. For purposes of this Section, "toll" is defined as an interruption of the running or continuation of the statute of limitations. The statute of limitations period as set forth hereinabove in this section shall not apply if: Ordinance No. 13, Series of 2010 Section 2. Section 4-3-4, Refunds, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in s#f+kethmugh, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-4: REFUNDS: B. Decision; Hearing: Upon receipt of an application, the finance director shall examine the same with due speed and shall give notice to the applicant by order in writing of the finance director's decision thereon. Aggrieved applicants, within twenty (20) thirty (30) days after such decision is mailed to them, may petition the finance director for a hearing on the claim in the manner provided in section 4-3-6-1 of this chapter and may either appeal to the district court in the manner provided in section 4-3-6-2 of this chapter or to the department of revenue in the manner provided in section 4-3-6-3 of this chapter. The right of any person to a refund under this chapter shall not be assignable, except as provided in subsection C of this section, such application for refund must be made by the same person who purchased the goods or services and paid the tax thereon as shown in the invoice of the sale thereof. Section 3. Section 4-3-5-1, Recovery of Taxes, Penalty and Interest, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in 6tFikethFGWgI4, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-5-1: RECOVERY OF TAXES, PENALTY AND INTEREST: 2. Promptly thereafter, the Finance Director shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice of assessment shall be sent by first class mail directed to the last address of such person on file with the Finance Department. Such estimate shall thereupon become a notice of deficiency. Within N• eRty (20) thirty (30) days after the notice of deficiency is mailed, the taxpayer may petition the Finance Director for a hearing in the manner provided in Section 4-3-6-1 of this Chapter and either may appeal to the District Court as provided in Section 4-3-6-2 of this Chapter or to the Department of Revenue as provided in Section 4-3-6-3 of this Chapter. Section 4. Section 4-3-6-1, Hearings by Finance Director, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in 6tF*kethF9W94, text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-6-1: HEARINGS BY FINANCE DIRECTOR: Ordinance No. 13, Series of 2010 A. Appeal Assessed Tax Amount: An appeal of a notice of assessment issued to a vendor or taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the finance director within twenty {2-8} thirty (30) calendar days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. Section 5. Section 4-3-6-3, Alternate Review by Department of Revenue, of the Vail Town Code is hereby amended in part as follows (text to be deleted is in stFikethFo gI , text that is to be added is bold, and sections of text that are not amended have been omitted). 4-3-6-3: ALTERNATE REVIEW BY DEPARTMENT OF REVENUE: B. Deficiency Notice: When the finance director asserts that sales tax is due in an amount greater than the amount paid by a taxpayer, then the finance director shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state that additional sales tax is due. The deficiency notice shall contain notification, in clear and conspicuous type, of the time limit to file a protest to the notice and that the taxpayer has the right to elect a state hearing on the deficiency pursuant to Colorado Revised Statutes section 29-2-106.1(3). Any protest to the deficiency notice shall be filed with the finance director within thirty (30) days after the date of the notice. The taxpayer shall also have the right to elect a state hearing on the finance director's denial of such taxpayer's claim for a refund of sales tax paid. Section 6. If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not effect the validity of the remaining portions of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. Section 7. The amendment of any provision of the Town Code as provided in this ordinance shall not affect any right which has accrued, any duty imposed, any violation that occurred prior to the effective date hereof, any prosecution commenced, nor any other action or proceeding as commenced under or by virtue of the provision amended. The amendment of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. Section 8. All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are repealed to the extent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof, theretofore repealed. Section 9. The Council hereby finds, determines and declares that this Ordinance is necessary and proper for the health, safety and welfare of the Town of Vail and the Ordinance No. 13, Series of 2010 inhabitants thereof. INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON FIRST READING this 20th day of July, 2010, and a public hearing shall be held on this Ordinance on the 3rd day of August, 2010, at the regular meeting of the Town Council of the Town of Vail, Colorado, in the Municipal Building of the town. Dick Cleveland, Mayor ATTEST: Lorelei Donaldson, Town Clerk INTRODUCED, READ, ADOPTED AND ENACTED ON SECOND READING AND ORDERED PUBLISHED IN FULL this 3rd day of August, 2010. Dick Cleveland, Mayor ATTEST: Lorelei Donaldson, Town Clerk Ordinance No. 13, Series of 2010