A. Protest And Requests For Hearing:
1. Notices Of Assessment: A protest and request for hearing of a notice of determination, assessment and demand for payment issued to a retailer or taxpayer for failure to file a return, underpayment of tax owed, as a result of an audit or for any other reason, shall be submitted in writing to the Director within thirty (30) days from the date of the notice of determination, assessment and demand for payment.
2. Denial Of Refunds: A protest and request for hearing of the denial of a refund shall be submitted in writing to the Director within thirty (30) days from the date of the denial of refund.
B. Contents Of Protest And Request For Hearing: The protest and request for hearing shall be under oath of the taxpayer and shall set forth:
1. The reason for the protest and why the hearing should be granted;
2. The amount of tax disputed;
3. Any requested changes;
4. A complete description of documents and tax periods pertaining to the protest and hearing; and
5. The name, address, telephone number, email address (if any) and sales or use tax license number of the taxpayer.
C. Hearing:
1. Time And Place Of Hearing: The Director shall notify the taxpayer in writing of the time and place for the hearing ten (10) days prior thereto. In all cases, the hearing shall be held in Colorado Springs, Colorado.
2. Sales And Use Tax Hearing: A hearing on a protest related to sales or use tax shall be held and a decision issued within one hundred eighty (180) days from the date a protest and request for hearing is received by the Director, unless the taxpayer and the Director agree in writing: (1) that the hearing shall be held and a decision issued within such further agreed time; (2) that no hearing shall be held before the Director, in which case, the agreement shall state the taxpayer has exhausted local remedies, the date of such exhaustion and shall advise the taxpayer of the right to pursue further review in accord with C.R.S. Section 29-2-106.1; or (3) one hundred eighty (180) days or more after the date of the taxpayer's request for a hearing, the local government notifies the taxpayer in writing that the local government does not intend to conduct a hearing. In such instance, the written notification shall also state that the taxpayer exhausted local remedies in accordance with this section, that such exhaustion occurred on the date of the written notification, and that the taxpayer may pursue further review pursuant to C.R.S. Section 29-2-106.1(3) or (8) within thirty (30) days of such exhaustion.
The hearing 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.
3. Excise Tax Hearing: A hearing on a protest related to the taxes imposed in Articles 8, 9, 10 and 11 of this Chapter 2 shall be held and a decision issued within one hundred eighty (180) days from the date a protest and request for hearing is received by the Director, unless the taxpayer and the Director agree in writing that the hearing shall be held and a decision issued within such further agreed time. The hearing will be informal and the rules of evidence do not apply, nor will the filing of briefs be required; but the taxpayer may elect to submit a brief, in which case the City may submit a brief. The hearing shall be audio recorded. The Director's decision shall constitute a final agency action for all purposes under Colorado law. The taxpayer's sole remedy for review shall be to file an action pursuant to Rule 106 of the Rules of Civil Procedure in the El Paso County District Court.
4. Director Or Referee To Conduct Hearing: The hearing shall be before the Director or an impartial referee appointed by the Director. The referee is authorized to administer oaths, take testimony, to hear arguments and to issue all necessary and appropriate orders and decisions.
5. Director May Adjust Tax Under Question: Based on the evidence presented at any hearing or filed in support of the taxpayer's contentions at any hearing or based on the referee's orders and decisions arising out of the hearing, the Director may modify or abate in full the tax, penalty and interest questioned at the hearing or may approve a refund. (Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 23-35)