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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)
After the expiration of thirty (30) days from delivery of the notice of determination, assessment, and demand for payment, or of the denial of refund, if the tax has not been paid, and if no protest and request for hearing has been made as provided in section 2.7.903
of this part, then the notice of determination, assessment and demand for payment previously delivery, shall constitute a final assessment of the amount of the tax specified, together with interest, additions to tax and penalties, or the uncontested denial of refund shall constitute a final denial of refund, as the case may be, except only for the amounts as to which the taxpayer has timely filed a protest with the Director. (Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 23-35)
Within fifteen (15) days after filing for the Director's decision, the taxpayer shall file with the District Court a surety bond in twice the amount of the taxes, interest, and other charges contested in the appeal of the final decision by the Director which are contested on appeal, provided that the taxpayer may, at the taxpayer's option, deposit with the finance director in lieu of posting a surety bond. If such amount is deposited with the Director, no further interest shall accrue on the contested deficiency during the pendency of the action. (Ord. 85-274; Ord. 01-42; Ord. 23-35)
All notices required to be given to any person under the provisions of sections 2.7.903
of this part shall be in writing and delivered either in person, or by electronic mail at the provided email address of the taxpayer with a "delivery receipt" or, if mailed, shall be postpaid by certified or registered mail, "Return Receipt Requested", directed to the person at the last known address. This form of delivery shall be sufficient notice for the purpose of this City Tax Code. (1968 Code ยง3-107; Ord. 76-168; Ord. 85-274; Ord. 01-42; Ord. 23-35)
A. Any taxpayer licensed in this City pursuant to section 2.7.501
of this article and holding a similar sales tax license in at least four (4) other Colorado municipalities that administer their own sales tax collection, may request a coordinated audit as provided.
B. Within fourteen (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 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 the notice. The 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 retailer for the audit period.
C. Except as provided in subsection G of this section, any taxpayer that submits a complete request for a coordinated audit and promptly signs a waiver of statute of limitations may be audited by this City during the twelve (12) months after the request is submitted only through a coordinated audit involving all municipalities electing to participate in the audit.
D. If this City desires to participate in the audit of a taxpayer that submits a complete request for a coordinated audit pursuant to subsection C of this section, the Finance Director shall so notify the director of the municipality whose notice of audit prompted the taxpayer's request within ten (10) days after receipt of the taxpayer's request for a coordinated audit. The 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 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 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 the 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 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 Director shall also propose a schedule for the coordinated audit.
G. The coordinated audit procedure set forth in this section shall not apply:
1. When the proposed audit is a jeopardy audit,
2. To audits for which a notice of audit was given prior to the effective date of this section,
3. When a taxpayer refuses to promptly sign a waiver of statute of limitations, or
4. When a taxpayer fails to provide a timely and complete request for a coordinated audit as provided in subsection B of this section. (Ord. 91-161; Ord. 01-42)
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