ORDINANCE NO. 18-04 AN ORDINANCE

80424 | 01/04/2019 | Ad id: 8-0000356215
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ORDINANCE NO. 18-04 AN ORDINANCE AMENDING ARTICLE III OF CHAPTER 4 OF THE BLUE RIVER MUNICIPAL CODE CONCERNING ESTIMATED ASSESSMENT OF ACCOMMODATION TAX AND PROCESS FOR APPEAL WHEREAS, as set forth in Article III of Chapter 4 of the Blue River Municipal Code, the Town of Blue River imposes an accommodation tax on the leasing and rental of any room, dwelling unit or other accommodation located in the Town; and WHEREAS, the Board of Trustees of Blue River desires to add to Article III of Chapter 4 of the Blue River Municipal Code provisions related to estimated tax assessment for nonpayment and a process for appeal of the determination of an estimated tax assessment; which provisions further the Town's ability to efficiently collect the accommodation tax and better enforce the existing provisions within the Code. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF BLUE RIVER, COLORADO: Section 1. Amendment. Article III of Chapter 4 of the Blue River Municipal Code shall be amended by the addition of a new Section 4-3-120, entitled "Estimated tax assessment for nonpayment" and a new Section 4-3-130, entitled "Appeal of estimated tax assessment" which sections shall read in full as follows: Sec. 4-3-120. Estimated tax assessment for nonpayment. If a taxpayer obligated to collect or to remit any tax in accordance with this Article neglects or refuses to make a return as required by this Article or otherwise fails to pay any accommodation tax as required by this Article, the Town Clerk shall make an estimate of the amount of taxes due for the period for which the taxpayer is delinquent. Such estimate may be based on the average accommodation tax paid by other taxpayers to the Town or be based on another method reasonably determined by the Town Clerk to approximate the taxes owned. The Town Clerk shall provide written notice to the taxpayer of the estimate and any penalty and interest imposed pursuant to Section 4-3-100 and the notice shall inform the taxpayer of the right of appeal and the time limit for filing an appeal. The Town Clerk shall either hand deliver the notice or mail the estimated tax assessment notice to the taxpayer by certified mail addressed to the last known address of the taxpayer. Sec. 4-3-130. Appeal of estimated tax assessment. The taxpayer may appeal the Town Clerk's estimated tax assessment issued pursuant to Section 4-3-120 within thirty (30) calendar days of the date of mailing of the estimated tax assessment notice. An appeal must be made in writing and shall state the reasons for the appeal, the taxpayer's statement of taxes owed, and include documentation to support such appeal and statement of taxes owed. Upon failure to timely file an appeal, the Town Clerk's estimate of taxes owed shall be final and shall be due and owing to the Town. An appeal which is filed timely shall be considered and acted upon by the Town Clerk within forty-five (45) days after the date of receipt. The Town Clerk may conduct a hearing if determined necessary by the Town Clerk to ascertain additional facts relevant to the appeal. The Town Clerk shall provide at least ten (10) calendar days' notice to the taxpayer stating the date, time and location where the Town Clerk will conduct a hearing. The Town Clerk may compel the attendance of witnesses, the production of books, papers, records or memoranda and the giving of testimony before the Town Clerk by the issuance and enforcement of subpoenas in the same manner as production of evidence may be compelled before the court. The decision of the Town Clerk shall be made in writing, shall be final, and may not be subject to appeal to the Board of Trustees. Section 2. Severability. Should any one or more sections or provisions of this Ordinance be judicially determined invalid or unenforceable, such judgment shall not affect, impair or invalidate the remaining provisions of this Ordinance, the intention being that the various sections and provisions are severable. Section 3. Repeal. Any and all ordinances or codes or parts thereof in conflict or inconsistent herewith are, to the extent of such conflict or inconsistency, hereby repealed; provided, however, that the repeal of any such ordinance or code or part thereof shall not revive any other section or part of any ordinance or code heretofore repealed or superseded and this repeal shall not affect or prevent the prosecution or punishment of any person for any act done or committed in violation of any ordinance hereby repealed prior to the effective date of this Ordinance. Section 4. Effective Date. The provisions of this Ordinance shall become effective thirty (30) days after publication following final passage. INTRODUCED, READ, PASSED, ADOPTED AND ORDERED PUBLISHED at a regular meeting of the Board of Trustees of the Town of Blue River, Colorado, held on the ____ day of 2018 ATTEST: Town Clerk Mayor APPROVED AS TO FORM: Town Attorney Published in the Summit County Journal January 4, 2019 . 0000356215