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TC Ord. No. 1991-07TOWN OF AVON ORDINANCE NO. 91-7 SERIES OF 1991 COLORADO: AN ORDINANCE AMENDING CHAPTER 3.08 (SALES TAX) OF THE MUNICIPAL CODE OF THE TOWN OF AVON RELATING TO STANDARDIZED DEFINITIONS, COORDINATED AUDIT PROCEDURES, INTERCITY CLAIMS FOR RECOVERY OF TAX, PROTEST AND APPEAL PERIODS, NOTICES OF SALES AND USE TAX ORDINANCE AMENDMENTS, AND PARTICIPATION IN SIMPLIFICATION MEETINGS. BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON, Section 1. Amendment. Section 3.08.010 (entitled "Definitions") of Chapter 3.08 of Title 3 of the Municipal Code of the Town of Avon is repealed and re-enacted as follows: SECTION 3.08.010. WORDS AND PHRASES DEFINED: The following words and phrases as used in this chapter shall have the following meaning unless from the context is clearly appears that a different meaning is indicated: (A) "Access Services" means the services furnished by a local exchange company to its customers who provide telecommunications services which allow them to provide such telecommunications services. (B) "Auction" means any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof. (C) "Automotive Vehicle" means any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. Automotive vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks. (D) "Business" means all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect. (E) "Charitable Organization" means any entity which: (i) has been certified as a not-for-profit organization under Section 501(c)(3) of the internal revenue code, and (ii) is a religious or charitable organization. As used in this definition, a "charitable organization" is an organization which exclusively, and in a manner consistent with existing laws and for the benefit of an indefinite number of persons, freely and voluntarily ministers to the physical, mental or spiritual needs of persons, and which thereby lessens the burdens of government. (F) "City" or "Town" means the municipality of Avon. (G) "Construction Materials" means tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a completed structure or project including public and private improvements. Construction materials include, but are not limited to, such things as: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring, and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings plaster, plumbing fixtures, puttyL reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wall paper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a completed structure or project are not construction materials. (H) "Consumer" means (A) any individual person or (B) person engaged in business in the City who uses, stores, distributes or otherwise consumes in the City tangible personal property or taxable services purchased from sources inside or outside the City. (I) "Drugs Dispensed In Accordance With a Prescription" means drugs dispensed in accordance with any order in writing, dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner, and immediately reduced to writing by the pharmacist, assistant pharmacist, or pharmacy intern, specifying the name and address of the person for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label. (J) "Engaged in Business in providing services or selling, installing tangible personal consumption within the City. includes, but is not limited activities by a person: the City" means performing or leasing, renting, delivering or property for storage, use or Engaged in business in the city to, any one of the following 2 (1) Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction; (2) Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble repair, service, or assist in the use of its products, or for demonstration or other reasons; (3) Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction; (4) Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or (5) Makes more than one delivery into the taxing jurisdiction within a twelve month period. (K) "Exempt Commercial Packaging Materials" means containers, labels and shipping cases sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions: (i) is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product; (ii) is transferred by said person along with and as a part of the finished product to the purchaser; and (iii) is not returnable to said person for reuse. (L) "Farm Closeout Sale" means full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned. (M) "Finance Director", "Director of Finance", or "Director" means the Finance Director of Avon or such other person designated by the municipality; "Finance Director" shall also include such person's designee. (N) "Food" means: food for domestic home consumption as defined in 7 U.S.C. section 2012(g) as amended, for purposes of the federal food stamp program as defined in 7 U.S.C. section 2012(h), as amended, except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow food; prepared salads and salad bars; cold sandwiches; deli trays; and food or drink vended by or through machines or non-coin operated coin-collecting food and snack devices on behalf of a vendor. 3 (O) "Gross sales" means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal property or services. (P) "License" means an Avon sales and use tax license. (Q) "Linen Services" means services involving provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers. (R) "Lodging Services" means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or similar establishment, for a period of less than thirty days under any concession, permit, right of access, license to use, or other agreement, or otherwise. (S) "Medical Supplies" means drugs, prosthetic medical and dental appliances, and special beds for patients with neuromuscular or similar debilitating ailments, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs, and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, insulin, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. This exemption excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded. (T) "Mobile Machinery and Self-Propelled Construction Equipment" means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo 4 over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or machinery, and which may be only incidentally operated or moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches. (U) "Newspaper" means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulares, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books. (V) "Pay Television" shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed. (W) "Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit. (X) "Preprinted Newspaper Supplements" shall mean inserts, attachments or supplements circulated in newspapers that: (1) are primarily devoted to advertising; and (2) the distribution, insertion, or attachment of which is commonly paid for by the advertiser. (Y) "Prescription Drugs for Animals" means drugs dispensed in accordance with any order in writing, dated and signed by a practitioner, or given orally by a practitioner, specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label. (Z) "Price" or "Purchase Price" means the price to the consumer, exclusive of any direct tax imposed by the federal government or by this article, and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if: 5 (1) Such exchanged property is to be sold thereafter in the usual course of the retailer's business, or (2) Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to tax. "Price" or "Purchase Price" includes: (1) The amount of money received or due in cash and credits. (2) Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business. (3) Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange. (4) The total price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price. (5) Installation, delivery and wheeling-in charges included in the purchase price and not separately stated. (6) Transportation and other charges to effect delivery of tangible personal property to the purchaser. (7) Indirect federal manufacturers' excise taxes, such as taxes on automobiles, tires and floor stock. (8) The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon. 6 "Price" or "Purchase Price" shall not include: (1) Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof. (2) The fair market value of property exchanged if such property is to be sold thereafter in the retailers usual course of business. This is not limited to exchanges in Colorado. Out of state trade- in's are an allowable adjustment to the purchase price. (3) Discounts from the original price if such discount and the corresponding decrease in sales tax due is actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales. (AA) "Private Communications Services" means telecommunications services furnished to a subscriber, which entitles the subscriber to exclusive or priority use of any communication channel or groups of channels, or to the exclusive or priority use of any interstate inter-communications system for the subscriber's stations. (BB) "Prosthetic Devices" means any artificial limb, part, device or appliance for human use which aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular individual; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, therapeutic, or orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories. (CC) "Purchase" or "Sale" means the acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed, or consumed, but excludes a bona fide gift of property or services. These terms include capital leases, installment and credit sales, and property and services acquired by: (1) Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property; (2) A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services. The utilization of coin operated devices, except coin-operated telephones, which do not vend articles of tangible personal property shall be considered short term rentals of tangible personal property; 7 (3) Performance of taxable services; or (4) Barter or exchange for other property or services including coupons. The terms "purchase" and "sale" do not include: (1) A division of partnership assets among the partners according to their interests in the partnership; (2) The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed; (3) The transfer of assets of shareholders in the formation or dissolution of professional corporations; (4) The dissolution and the pro rata distribution of the corporation's assets to its stockholders; (5) A transfer of a partnership interest; (6) The transfer in a reorganization qualifying under section 368(a)(1) of the "Internal Revenue Code of 1954", as amended; (7) The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership; (8) The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder; (9) The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation; (10) The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets; (11) The transfer of assets between parent and closely held subsidiary corporations, or between subsidiary corporations closely held by the same parent corporation, or between corporations which 8 are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this article was paid by the transferor corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this paragraph (11) shall constitute a sale. For the purposes of this paragraph (11), a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent of the total number of shares of all other classes of stock. (DD) "Recreation Services" means all services relating to athletic or entertainment participation events including but not limited to pool, golf, billiards, skating, tennis, bowling, health/athletic club memberships, coin operated amusement devices, video games and video club memberships. (EE) "Retail Sales" means all sales except wholesale sales. (FF) "Retailer" means any person selling, leasing or renting tangible personal property or services at retail. Retailer shall include any: (1) Auctioneer; (2) Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer; (3) Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes. (GG) "Return" means the sales and use tax reporting form used to report sales and use tax. (HH) "Sales Tax" means the tax to be collected and remitted by a retailer on sales taxed under this Code. (II) "Security System Services" means electronic security system services. Such term does not include non-electronic security services such as consulting or human or guard dog patrol services. (JJ) "Sound System Services" means sound system services involving provision of broadcast or pre-recorded audio programming to a building or portion thereof. Such term does not include installation of sound systems where the entire system becomes the property of the building owner or the sound system service is for presentation of live performances. (KK) "Tangible Personal Property" means corporeal personal property. The term shall not, however, include newspapers as defined by Section 24-70-102, Colorado Revised Statutes, 1973. (LL) "Tax" means the use tax due from a consumer or the sales tax due from a retailer or the sum of both due from a retailer who also consumes. (MM) "Tax Deficiency" means any amount of tax that is not reported or not paid on or before the due date. (NN) "Taxable Sales" means gross sales less any exemptions and deductions specified in this Code. (00) "Taxable Services" means services subject to tax pursuant to this Code. (PP) "Taxpayer" means any person obligated to collect and/or pay tax under the terms of this Code. (QQ) "Telecomm unications Service" means the transmission of any two-way interactive electromagnetic communications including but not limited to voice, image, data and any other information, by the use of any means but not limited to wire, cable, fiber optical cable, microwave, radio wave or any combinations of such media. "Telecommunications service" includes but is not limited to basic local exchange telephone service, toll telephone service and teletypewriter service, including but not limited to residential and business service, directory assistance, cellular mobile telephone or telecommunication service, specialized mobile radio and two-way pagers and paging service, including any form of mobile two-way communication. "Telecommunications service" does not include separately stated non transmission services which constitute computer processing applications used to act on the information to be transmitted. (RR) "Therapeutic Device" means devices, appliances, or related accessories that are sold to correct or treat a human physical disability or surgically created abnormality; if such device, appliance or related accessory has a retail value of more than one hundred dollars, it must be sold in accordance with a written 10 recommendation from a licensed doctor to qualify as a "Therapeutic Device" for purposes of this code. (SS) "Total Tax Liability" means the total of all tax, penalties or interest owed by a taxpayer and shall include sales tax collected in excess of such tax computed on total sales. (TT) "Use Tax" means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the City. (UU) "WATS/800 Service" means any outbound or inbound interstate wide area telecommunications service or other similar service which entitles the subscriber, upon payment of a periodic charge, based upon a flat amount and/or usage, to make or receive a large volume of telephonic communications to or from persons having telephone or radio telephone stations in specified areas which are outside the telephone system area in which the subscriber's station is located. (W) "Wholesale Sales" means sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to non- licensed retailers are not wholesale sales. (WW) "Wholesaler" means any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage,use, consumption, or distribution. Section 2. Amendment. Subsection 3.08.030 B is repealed and re-enacted by the following: Subsection 3.08.030 B. In addition to the tax levied by subsection A hereof, there is also levied a tax, based upon rental fee, price or other consideration paid or received therefor, upon lodging services. Said tax shall be levied irrespective of the location from which the reservation for said lodging, rental or lease is actually made. The tax levied shall be based on the same schedule as is set forth in subsection A hereof, and the person, partnership, corporation or other entity making such rooms available shall, for all purposes of this chapter, be deemed to be a "retailer" as defined in Section 3.08.010. Section 3. Amendment. Subsection 3.08.040 D is repealed and reenacted by the following: Subsection 3.08.040 11 D. (1) Medical Supplies; (2) Prosthetic Devices; (3) Theraputic Devices. Section 4. Amendment. A new Subsection 3.08.040 H is added as follows: Subsection 3.08.040 H. Exempt Commercial Packaging Materials. Section 5. Amendment. A new Section 3.08.180 (entitled "Coordinated Audit Procedures") is added as follows: Section 3.08.180. Coordinated Audit Procedures. (A) Any taxpayer licensed in this City pursuant to Section 3.08.080, and holding a similar sales tax license in at least four other Colorado municipalities that administer their own sales tax collection, may request a coordinated audit as provided herein. (B) Within 14 days of receipt of notice of an intended audit by any municipality that administers its own sales tax collection, the taxpayer may provide to the finance director of this City, by certified mail, return receipt requested, a written request for a coordinated audit indicating the municipality from which the notice of intended audit was received and the name of the official who issued such notice. Such request shall include a list of those Colorado municipalities utilizing local collection of their sales tax in which the taxpayer holds a current sales tax license and a declaration that the taxpayer will sign a waiver of any passage-of- time based limitation upon this City's right to recover tax owed by the vendor for the audit period. (C) Except as provided in paragraph (G), any taxpayer that submits a complete request for a coordinated audit and promptly signs a waiver of any passage-of-time based limitation upon the City's right to recover taxes owed for the proposed audit period may be audited by this City during the twelve months after such request is submitted only through a coordinated audit involving all municipalities electing to participate in such an audit. (D) If THIS the City desires to participate in the audit of a taxpayer that submits a complete request for a coordinated audit pursuant to paragraph (c) , the finance director shall so notify the finance director of the municipality whose notice of audit prompted 12 the taxpayer's request within ten days after receipt of the taxpayer's request for a coordinated audit. The finance director shall then cooperate with other participating municipalities in the development of arrangements for the coordinated audit, including arrangement of the time during which the coordinated audit will be conducted, the period of time to be covered by the audit, and a coordinated notice to the taxpayer of those records most likely to be required for completion of the coordinated audit. (E) If the taxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City's finance director shall facilitate arrangements between this City and other municipalities participating in the coordinated audit unless and until an official from some other participating municipality agrees to assume this responsibility. The finance director shall cooperate with other participating municipalities to, whenever practicable, minimize the number of auditors that will be present on the taxpayer's premises to conduct the coordinated audit on behalf of the participating municipalities. information obtained by or on behalf of those municipalities participating in the coordinated audit may be shared only among such participating municipalities. (F) If the taxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City's finance director shall, once arrangements for the coordinated audit between the City and other participating municipalities are completed, provide written notice to the taxpayer of which municipalities will be participating, the period to be audited and the records most likely to be required by participating municipalities for completion of the coordinated audit. The finance director shall also propose a schedule for the coordinated audit. (G) The coordinated audit procedure set forth in this section shall not apply: (i) When the proposed audit is a jeopardy audit, (ii) To audits for which a notice of audit was given prior to the effective date of this section, (iii) When a taxpayer refuses to promptly sign a waiver of any ordinance that could limit, based upon passage of time, the city's right to recover for a portion of the audit period, or, (iv) When a taxpayer fails to provide a timely and complete request for a coordinated audit as provided in Paragraph (B) . 13 Section 6. Amendment. A new Section 3.08.321 (entitled "Intercity Claims for Recovery") is added as follows: Section 3.08.321. Intercity Claims For Recovery. The intent of this section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer or vendor to correctly pay, collect, and remit sales and use taxes to the City. (A) As used herein, "Claim for Recovery" means a claim for reimbursement of sales and use taxes paid to the wrong taxing jurisdiction. (B) When it is determined by the Director of Finance of the City that sales and use tax owed to the City has been reported and paid to another municipality, the City shall promptly notify the vendor that taxes are being improperly collected and remitted, and that as of the date of the notice the vendor must cease improper tax collections and remittances. (C) The City may make a written Claim for Recovery directly to the municipality that received tax and/or penalty and interest owed to the City, or, in the alternative, may institute procedures for collection of the tax from the taxpayer or vendor. The decision to make a Claim for a Recovery lies in the sole discretion of the City. Any Claim for Recovery shall include a properly executed release of claim from the taxpayer and/or vendor releasing its claim to the taxes paid to the wrong municipality, evidence to substantiate the Claim, and a request that the municipality approve or deny in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the City submits a Claim for Recovery may, for good cause, request an extension of time to investigate the Claim, and approval of such extension by the City shall not be unreasonably withheld. (D) Within ninety (90) days after receipt of a Claim for Recovery, the City shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the Claim in writing that the Claim is either approved or denied in whole or in part, including the reasons for the decision. If the Claim is approved in whole or in part, the City shall remit the undisputed amount to the municipality submitting the Claim within thirty (30) days of approval. If a Claim is submitted jointly by a municipality and a vendor or taxpayer, the check shall be made to the parties jointly. Denial of a Claim for Recovery may only be made for good cause. 14 (E) The City may deny a Claim on the grounds that it has previously paid a Claim for Recovery arising out of an audit of the same taxpayer. (F) The period subject to a Claim for Recovery shall be limited to the thirty-six (36) month period prior to the date the municipality that was wrongly paid the tax receives the Claim for Recovery. Section 7. Amendment. Subsection 3.08.130 D regarding notice of appeal is amended to read as follows: Subsection 3.08.130 D. An appeal of a notice of assessment, or demand 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 calendar days from the date of the notice of assessment or demand. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. Section 8. Amendment. A new Subsection 3. 08.390 "d, is added as follows: H Subsection 3.08.390 tk 43 An appeal of a final decision of the finance director in a hearing held pursuant to this Section shall be commenced within 30 days of such decision. Section 9. Amendment. Subsection 3.08.250 A 3. regarding refund procedures is hereby amended to read as follows: Subsection 3.08.250 A 3. Hearing. An aggrieved applicant may, within twenty (20) days after such decision is mailed to him, petition the Director for a hearing on the claim. Such petition shall be in writing and shall identify the amount of the refund requested and the basis for the request. The Director shall, upon due notice to the applicant, hold a hearing upon such petition, taking such information or evidence as may be material, and shall thereafter render his final decision upon such application, which decision shall be final. Section 10. Amendment. A new Subsection 3.08.250 C is added as follows: Subsection 3.08.250 15 C. An appeal of a final decision of the finance director in a hearing held pursuant to this Section shall be commenced within 30 days of such decision. Section 11. Notice of Sales and Use Tax Ordinance Amendment. (A) In order to initiate a central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the Finance Director of the City shall file with the Colorado Municipal League prior to the effective date of this Ordinance a copy of the City sales and use tax ordinance reflecting all provisions in effect on the effective date of this ordinance. (B) In order to keep current the central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the Finance Director of the City shall file with the Colorado Municipal League prior to the effective date of any amendment a copy of each sales and use tax ordinance amendment enacted by the City. (C) Failure of the City to file such ordinance or ordinance amendment pursuant to the section shall not invalidate any provision of the sales and use tax ordinance or any amendment thereto. Section 12. Participation in Simplification Meetings. The Finance Director shall cooperate with and participate on an as needed basis with a permanent statewide sales and use tax committee convened by the Colorado Municipal League which is composed of state and municipal sales and use tax officials and business officials. Said committee will meet for the purpose of discussing and seeking resolution to sales and use tax problems which may arise. Section 13. Severability. If any part, section, sentence, clause or phrase of this Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this Ordinance; and the Town Council for the Town of Avon hereby declares it would have passed this Ordinance and each part, section, sub-section, sentence, clause or phrase thereof, irrespective of the fact that any one or more parts, sections, sub-sections, sentences, clauses or phrases be declared invalid. Section 14. Savings Clause. Nothing in this Ordinance shall be construed to affect any right, duty, or liability under 16 any ordinance in effect prior to the effective date of this ordinance, and the same shall be continued and concluded under such prior ordinances. Section 15. Effective Date. This Ordinance shall take effect January 1, 1992, and shall apply to transactions consummated on or after said date. INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED this 26th day of November , 1991 and a public hearing ordinance shall be held at the regular meeting of the Town of the Town of Avon, Colorado on the 10th day of December at 7:30 P.M. in the Municipal Building of the Town of Avon, Colorado. Mayo Attest: Town Cler INTRODUCED, PASSED ON COND READING, APPROVED AND ORDERED POSTED this k~ f1-, day of ~~M 1991. Mayor Attest Town Cler POSTED, on this Council 1991 17 STATE OF COLORADO ) COUNTY OF EAGLE ) SS TOWN OF AVON ) NOTICE IS HEREBY GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO, AT 7:30 P.M. ON THE 10TH DAY OF DECEMBER, 1991, AT THE TOWN HALL FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE NO. 91-7, SERIES OF 1991: AN ORDINANCE AMENDING CHAPTER 3.08 (SALES TAX) OF THE MUNICIPAL CODE OF THE TOWN OF AVON RELATING TO STANDARDIZED DEFINITIONS, COORDINATED AUDIT PROCEDURES, INTERCITY CLAIMS FOR RECOVERY OF TAX, PROTEST AND APPEAL PERIODS, NOTICES OF SALES AND USE TAX ORDINANCE AMENDMENTS, AND PARTICIPATION IN SIMPLIFICATION MEETINGS. A copy of said Ordinance is attached hereto, and is also on file at the office of the Town Clerk, and may be inspected during regular business hours. Following this hearing the Council may consider final passage of this Ordinance. This notice is given and posted by order of the Town Council of the Town of Avon, Colorado. Dated this 26th day of November, 1991. TOWN OF AVON, COLORADO BY Patty Ne hart Town Clerk POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON NOVEMBER 27, 1991: THE AVON POST OFFICE IN THE MAIN LOBBY THE CITY MARKET IN THE MAIN LOBBY THE COASTAL MART, INC.; AND THE AVON MUNICIPAL BUILDING IN THE MAIN LOBBY