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HomeMy WebLinkAboutordinance.council.046-00 NO. (Series of 2000) AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO AMENDING CHAPTERS 23.40, 23.44, AND 23.48 OF THE MUNICIPAL CODE TO INCORPORATE THE GENERAL ADMINISTRATIVE PROVISIONS OF CHAPTERS 23.04 THROUGH 23.28 OF THE TAXATION TITLE OF THE MUNICIPAL CODE AND TO AMEND SECTION 23.28.090 TO CHANGE THE STATUTE OF LIMITATIONS FOR TAX REFUNDS FROM THREE YEARS TO ONE YEAR. WHEREAS, Chapter 23.40, relating to telephone company occupation and business taxes, Chapter 23.44, [elating to occupation taxes, and sections 23.48.060 and 23.48.070, relating to the Wheeler Opera house and affordable housing real estate transfer taxes, do not incorporate the general administrative provisions of Chapters 23.04 through 23.28 of the Municipal Code; and WHEREAS, the City Council desires to apply the general administrative provisions of Chapters 23.04 through 23.28 to the administration of the telephone company occupation and business taxes imposed by Chapter 23.40, the occupation taxes imposed by Chapter 23.44, and the real estate transfer taxes imposed by Chapter 23.48, which are not inconsistent or in conflict with the administrative procedures set forth in those chapters; and WHEREAS, the City Council desires to change the statute of limitations for refund claims from three years to one year as set forth in section 23.28.090(a)(3), to more closely coincide with the City's budgetary processes and financial planning activities. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNIL OF THE CITY OF ASPEN, COLORADO, THAT Section 1. That Section 23.28.090 of the Municipal Code, which section sets forth certain statutes of limitations, shall be and hereby is amended to read as follows: 23.28.090 Statute of limitations~. Unless the limitation period has been extended as provided in tttis section, the statute of limitations for provisions contained in this title shall be as follows: (a) Refunds. (1) Any claim for refund for disputed total tax liability shall be submitted to the city on or before sixty (60) days from the date of such purchase. (2) Any claim for refund resulting from a notice of overpayment shall be submitted to the city on or before thirty (30) days after the date of such notice of overpayment. (3) Any other claim for refund for taxes shall be filed on or before one year after the date such overpayment was paid to the city. (b) Assessments. No notice of assessment shall be issued more than three (3) years after: (1) The due date of such total tax liability; or, (2) For a construction project which requires a city building permit, the date the final certificate of occupancy was issued for such project; or, (3) For a construction project not requiring a city building permit, the date of completion of the project. (c) Liens. No notice of lien shall be issued more than three (3) years after the due date of the total tax liability. If the limitation period is extended, a notice of lien may be filed on or before thirty (30) days from the date of the notice of assessment issued for such extended period. (d) Returns. (1) When a taxpayer fails or refuses to file a return, the total tax liability may be assessed and collected at any time. (2) In the case of a false or fraudulent return filed with intent to evade tax, the total tax liability may be assessed, or proceedings for the collection of such total tax liability may be begun at any time. (e) Protests. No protest of a notice of assessment or denial of a claim for refund shall be valid if submitted to the finance director in other than written form or after the period allowed in this rifle. (f) Limitation period; extension. The limitation period may be extended before its expiration. (1) The taxpayer and the finance director may agree in writing to extend the period. (2) If the city provides written notice to the taxpayer prior to the expiration of the period of limitation that the latter's records will be audited pursuant to this title, such period of limitation shall be extended for the audit period until thirty (30) days after the date of the notice of assessment or overpayment issued as a result of such audit. "Audit Period" includes all reporting periods with due dates which fall within the thirty-six (36) month period preceding the date of the notice of audit, or, if a city building permit is required, the period between the issuance of such building permit and the issuance of a final certificate of occupancy. Section 2. That Chapter 23.40 of the Municipal Code, which chapter imposes a business and occupation tax upon each telephone utility company within the City of Aspen, shall be amended by the addition of a new section 23.40.090 which section shall read as follows: 23.40.090 Administration. The director of finance shall administer this Chapter 23.40 and shall prepare such forms and adopt such regulations consistent with this Chapter, as he or she deems necessary to implement the same. This Chapter 23.40 shall be administered in accordance with Chapters 23.04 through 23.28 of this title, to the extent that they do not conflict with the provisions of this Chapter, for all taxes due or paid after November 1, 2000. Section 3. That Chapter 23.44 of the Municipal Code, which chapter imposes a business and occupation tax upon every business within the City of Aspen, shall be amended by the addition of a new section 23.44.120 which section shall read as follows: 23.44.120 Administration. The director of finance shall administer this Chapter 23.44 and shall prepare such forms and adopt such regulations consistent with this Chapter, as he or she deems necessary to implement the same. This Chapter 23.44 shall be administered in accordance with Chapters 23.04 through 23.28 of this title, to the extent that they do not conflict with the provisions of this Chapter, for all taxes due or paid after November 1, 2000. Section 4. That Section 23.48.060 of the Municipal Code, which section imposes a real estate transfer tax to support the Wheeler Opera House, shall be and hereby is amended to read as follows: 23.48.060 Wheeler Opera Itonse real estate transfer tax, (a) Tax imposed. There is hereby imposed a real estate transfer tax on every document in writing, wherein or whereby title to real property situated in the City of Aspen is transferred, which tax shall be measured by the consideration paid or to be paid for such grantor conveyance and shall be due and payable by the grantee at the time of transfer and contemporaneously therewith. No document shall be recorded whereby or wherein title to real property situated in the City of Aspen is transferred until the real estate transfer tax has been paid. (b) Amount of tax. The amount of real estate transfer tax payable shall be computed at the rate of one-half of one percent (i/2 of 1%) of the consideration paid in return for the transfer of ownership or title. (c) Application of funds. All funds received by the City of Aspen pursuant to this section 23.48.060 shall be deposited in the real estate transfer tax fund, which fund is hereby created. The fund shall be subject to appropriation by the City Council of the City of Aspen only for the purpose of renovation, reconstruction and maintenance of the Wheeler Opera House or for the payment of principal and interest on bonds issued for such purposes and for the purpose of supporting the visual and perfornfing arts. However, the City Council cannot appropriate in excess of one hundred thousand dollars ($100,000.00) in any single calendar year for the purpose of supporting the visual and performing arts without obtaining the approval of sixty (60) percent of the electors voting at a regular or special election on the same. The City Council, pursuant to ordinance, and without an election, may borrow money, issue bonds, or otherwise extend the credit of the city for renovation and reconstruction of the Wheeler Opera House provided that the bonds or other obligations shall be made payable from the funds derived from this chapter. (d) Effective date. The provisions of this section 23.48.060 shall be effective on the 1st day of January 1980. (e) Duration of ordinance. This section 23.48.060 shall continue effective insofar as the levy of the real estate transfer tax is concerned through December 31, 2019; and insofar as the collection of the tax levied in the aforesaid period and actions or proceedings for collecting any tax so levied, including interest and penalties thereon, and enforcing any of the provisions of this chapter are concerned, this chapter shall continue effective until all of said taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of said taxes and for the punishment of violations of this chapter shall have been fully terminated. (f) Provisions irreplaceable or unamendable. Subsections (b) and (c) of this section 23.48.060 providing for the amount of the tax and the application of funds shall be and remain irrepealably and unamendable without the approval of the electorate for the repeal or amendment pursuant to the requirements of Section 12.1 of the Charter of the City of Aspen, Colorado. (g) Administration. The director of finance shall administer this Section 23.48.060 and shall prepare such forms and adopt such regulations consistent with this Chapter, as he or she deems necessarY to implement the same. This Section 23.48.060 shall be administered in accordance with Chapters 23.04 through 23.28 of this title, to the extent that they do not conflict with the provisions of this Section, for all taxes due or paid after November 1, 2000. Section 5. That Section 23.48.070 of the Municipal Code, which section imposes a real estate transfer tax to support affordable housing and day care facilities, shall be and hereby is amended to read as follows: Section 23.48.070 Affordable housing real estate transfer tax. (a) Tax imposed. There is hereby imposed a real estate transfer tax on every document in writing, whereby title to real property situated in the City of Aspen is transferred, which tax shall be measured by the consideration paid or to be paid for such grant or conveyance and shall be due and payable by the grantee at the time of transfer contemporaneously therewith. The document shall not be recorded whereby or wherein title to real property situated in the City of Aspen is transferred until the real estate transfer tax has been paid or exempted. (b) Amount of tax. The amount of real estate transfer tax payable shall be computed at the rate of one (1) percent of the consideration paid in return for the transfer of ownership or title. (c) Additional exemptions from tax. In addition to the exemptions set forth at section 23.48.040, the real estate transfer tax imposed by this section 23.48.070 shall not apply to: (i) All deed-restricted employee housing subject to the AspergPitldn County Housing Authority Guidelines, as amended from time to tune; and (ii) The first one hundred thousand dollars ($100,000.00) of all transactions. (d) Application of ftmds. (i) All funds received by the City of Aspen pursuant to this section 23.48.070 shall be deposited in a separate fund. The funds shall be subject to appropriation by City Council of the City of Aspen, or its designee, only for the purpose of acquiring vacant land, acquiring buildings for the purpose of employee housing, for the construction, reconstruction, of employee housing, maintenance of employee housing buildings and ProPerty, for the operation of employee/community housing projects, for the payment of principal and interest on the bonds issued for such purposes and incidental costs of issuing the bonds and the funding of'any reserve therefore, and for repayment to the Land Fund for open space acquisitions converted to employee housing purposes and for payment of all costs, including, without limitation, legal fees associated therewith. (ii) The City Council, pursuant to ordinance, and without an election, may borrow money, issue bonds, or otherwise extend the credit of the city for the acquisition of vacant land, acquisition of existing buildings for employee housing, construction and reconstruction of employee housing, maintenance of employee housing repayment to the Land Fund for open space acquisitions converted to employee housing purposes, and operation of employee housing projects, providing that such bonds or other community obligations shall be made payable from the funds derived from this section. (e) Effective date. The provisions of this section 23.48.070 shall be effective upon the last day of April, 1990. (f) Duration of tax. This section 23.48.070 shall continue effective insofar as the levy of the real estate transfer tax is concerned through December 31, 2004, and insofar as the collection of the tax levied in the aforesaid period and actions for proceedings for collecting any tax so levied, including interest and penalties thereon, and enforcing any of the provisions in this section 23.48.070 are concerned, this section shall continue effective until all of said taxes levied in the aforesaid period are fully paid and any and all suits or prosecutions for the collection of said tax and for the punishment of violations of this chapter shall have been fully terminated. (g) Provisions irrepealable or unamendable. Subsections (b) and (d) of this section 23.48.070 providing for the amount of the tax and the application of the funds shall be and remain irrepealable and unamendable without the approval of the electorate of the repeal or the amendment pursuant to the requirements of Section 12.1 of the Charter of the City of Aspen, Colorado. (h) Administration. The director of finance shall administer this Section 23.48.070 and shall prepare such forms and adopt such regulations consistent with this Chapter, as he or she deems necessary to implement the same. This Section 23.48.070 shall be administered in accordance with Chapters 23.04 through 23.28 of this title, to the extent that they do not conflict with the provisions of this Section, for all taxes due or paid after November 1, 2000. Section 6. This ordinance shall not have any effect on existing litigation and shall not operate as an abatement of any action or proceeding now pending under or by virtue of any ordinance repealed or amended as herein provided, and the same shall be construed and concluded under such prior ordinances. Section 7. The provisions of this ordinance are severable and the invalidity of any section, phrase, clause or portion of the ordinance as determined by a court of competent jurisdiction shall not affect the validity or effectiveness of the remainder of the ordinance. INTRODUCED, READ, APPROVED AND ORDE~RED PUBL_L_ISHED AND/OR POSTED ON FIRST READING on the ~--- day of :ff~fff~ '), 2000. /- ~ Rachel E. Ricl~rds, Mayor Kathryn Si ~c' ~ y INTROD~C~ED .and. FINALLY ADOPTED AFTER PUBLIC HEARING on the day of ~ ,2000. A~EST: ~ :/ JPW- I 0/18/2000-G:\jolm\word\ords\taxafion.doc