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HomeMy WebLinkAbout020 - 02/21/1984 - LEVYING A LODGING TAX IN THE CITY ORDINANCE NO. 20, 1984 OF THE COUNCIL OF THE CITY OF FORT COLLINS LEVYING A LODGING TAX IN THE CITY OF FORT COLLINS WHEREAS, it is declared to be the legislative intent of the City Council of the City of Fort Collins that on and after April 1 , 1984, every person who, for consideration, leases or rents any hotel room, motel room or other accommodation located within the City shall pay, and every person who furnishes for leasing or rental any such accommodation shall collect, the tax established by this ordinance; and WHEREAS, it is appropriate to exempt certain persons from the payment of such taxes, to assist them in obtaining low-cost housing. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS that the Code of the City be amended by the addition of a new Chapter 103 as follows: CHAPTER 103 TAXATION: LODGING TAX §103-1 . Definitions. When not clearly indicated otherwise by the context, the following words and phrases, as used in this Chapter shall have the following meanings: CITY - The City of Fort Collins. CITY MANAGER - The "City Manager" of the City of Fort Collins. DIRECTOR OF FINANCE - The "Director of Finance" of the City of Fort Collins. LODGING ACCOMMODATION - The leasing, rental or furnish- ing of any room or other accommodation in any hotel , apartment-hotel , motel , guest house, trailer court, guest ranch, mobile home, automobile camp, or any such similar place to any person who, for a consideration, uses, possesses, or has the right to use or possess such room or other accommodation for a total continuous duration of less than thirty (30) days. LODGING CUSTOMER - Any person who through a taxable lodging transaction acquires lodging accommodation from a lodging provider. LODGING PRICE - The gross price paid exclusive of other taxes paid, or value given by the customer for the provision of lodging accommodation. LODGING PROVIDER - Any person furnishing lodging accommodation. LODGING TAX - An excise tax payable by the purchaser of lodging accommodation or the aggregate amount of taxes due from a lodging provider during the period for which such person is required to report the collections of lodging tax as herein specified. LODGING TRANSACTION - The furnishing of a lodging accommodation to any person who, for consideration, uses, possesses, or has the right to use or possess, any room or rooms in any hotel , apartment-hotel , guesthouse, guest ranch, mobile home, automobile camp, trailer court or park, under any concession permit, right of access, license to use or other agreement, or otherwise. PERSON - 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 the court or otherwise, or any group or combination acting as a unit, and includes the plural as well as the singular number. TAXPAYER - Any person obligated to account to the Director of Finance for taxes collected or to be collected under the terms of this Chapter. §103-2. Lodging tax levied, use thereof. A. On and after 11:59 p.m. March 31 , 1984, there is levied, and shall be paid and collected, an excise tax of three percent (3%) on the lodging price paid for the leasing, rental , or furnishing of any lodging accommodation located in the city which tax shall be in addition to that tax as established pursuant to Section 104-11(E) of this Code. It shall be a violation of this Code for any lodging customer of a hotel room, motel room, or other accommodation located in the city to fail to pay, or for any lodging provider of such accommodation to fail to collect, the tax levied pursuant to this section. B. The Lodging Tax shall be used by the city for the purpose of acquiring facilities and promoting tourism, conventions and other activities which utilize public accommodations within the city and for the purpose of studying and reducing the impact of such activities upon the facilities and infra- structure of the City. -2- §103-3. Transactions exempt from taxation. The following lodging transactions are exempt from taxation under this Article: A. All lodging accommodations provided to the United States Government; to the State of Colorado, its departments or institutions, and political sub- divisions thereof in their governmental capacities only, including the city and any department thereof. B. All lodging accommodations provided to religious, charitable and eleemosynary corporations, in the conduct of their religious, charitable and eleemo- synary functions and activities only. C. All lodging accommodations provided to persons which the city is prohibited from taxing under the Constitution or laws of the United States or the State of Colorado. D. All lodging accommodations provided to any person for a period of at least thirty (30) consecutive days. E. Any lodging transaction if the price of such lodging accommodation is paid in advance on a weekly basis and does not exceed the total sum of Seventy-Five Dollars ($75.00) per week. §103-4. Licenses for lodging providers required; applications. A. It shall be unlawful for any person to engage in the business of providing lodging accommodations as the same is defined in this Chapter, on and after 11:59 p.m. , March 31 , 1984, without first having obtained a license therefor, which license shall be granted and issued without fee by the Director of Finance and shall be in force and effect until revoked. B. Such license shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, the location, including the street number, of such business and such other facts as may be reasonably required by the Director of Finance. -3- C. In case business is transacted at two (2) or more separate places by one (1) person, a separate license for each place of business shall be re- quired. §103-5. Farm of license; nontransferable. Each license shall be numbered and shall show the name, mailing address and place of the business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. §103-6. Provision of lodging accommodation without license a violation. Any person engaged in the business of providing lodging accommodations in the city, without having secured a license therefor, except as specifically provided herein, shall be guilty of a violation of this Chapter and shall be punished accordingly. §103-7. Revocation of license. The Director of Finance may, after giving reasonable notice and after full hearing, revoke the license of any person found by the Director of Finance to have violated any provision of this Chapter. §103-8. Appeal of revocation; statutory procedure. Any finding and order of the Director of Finance revoking the license of any person shall be subject to review by the District Court of the district where the business of the licensee is conducted, upon application of the aggrieved party. The procedure of the review shall be in accordance with Rule 106(a) (4) of the Colorado Rules of Civil Procedure. §103-9. Exemption to license requirement. No license shall be required for any person engaged exclu- sively in the business of providing lodging accommodations which are exempt from taxation under this Chapter. §103-10. Payment of lodging tax by lodging provider; returns. A. Every lodging provider shall be liable and respon- sible for the payment of an amount equal to three percent (3%) of all proceeds derived from the providing of lodging accommodations as established -4- IN pursuant to Section 103-2 hereof and any such lodging provider shall file a return each month with the Director of Finance on or before the 20th day of each month for the preceding month and remit any amount equivalent to the Lodging Tax collected to the Director of Finance. Every lodging provider may deduct three percent (3%) of the amount of the tax to be paid by such lodging provider under this Chapter to cover the expense of collection and remittance of the tax. B. The returns to be filed by the lodging provider or a duly authorized agent, shall contain such information and be made in such manner upon any such forms as the Director of Finance may pres- cribe. The said Director of Finance may extend the time for making returns and paying the taxes due under such reasonable rules and regulations as he may prescribe, but no such extension shall be for a greater period than is provided in Section 103-13 of this Chapter. C. The burden of proving that any lodging provider is exempt from collection of the Lodging Tax and paying the same to the Director of Finance, or from making such returns, shall be on the lodging provider under such reasonable requirements of proof as the Director of Finance may prescribe. D. Except as provided in Subsection E below, lodging provider shall add the tax imposed hereby, or the average equivalent thereof, to the lodging price, showing such tax as a separate and distinct item and, when added, such tax shall constitute a part of such price and shall be a debt from the lodging customer to the lodging provider until paid and shall be recoverable at law in the same manner as other debts . The lodging provider shall be entitled, as collecting agent of the city, to apply and credit, three percent (3%) of the amount of tax collected pursuant to Section 103-10A. , remitting excess of collections over said amount, together with the taxes due, to the Director of Finance in the lodging provider' s next monthly lodging tax return. � -5- E. No person other than the city may take enrichment from the collection or payment of such tax or from liability for payment of the full amount of the tax as levied by Section 103-2 of this Chapter, as such amount is adjusted by the provisions of Section 103-10(D) . §103-11. Formulation and promulgation of rules by Director of Finance. To provide uniform methods of adding the Lodging Tax or the average equivalent thereof to the lodging price, it shall be the duty of the Director of Finance, with the approval of the City Manager, to formulate and promulgate appropriate rules and regulations to effectuate the purpose of this Chapter. 5103-12. Advertisement of assumption or absorption of tax prohibited. It shall be unlawful for any lodging provider to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this Chapter will be assumed or absorbed by the lodging provider or that it will not be added to the lodging price of the accommo- dations provided, or, if added, that it or any part thereof will be refunded. §103-13. Remittance of tax on other than monthly basis. If the accounting method regularly employed by the lodging provider in the transaction of his business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the Director of Finance may, upon written request of the lodging provider, accept reports at such intervals as will , in his opinion, better suit the conveni- ence of the lodging provider and will not jeopardize the collec- tion of the tax; provided, however, that the Director of Finance may by rule permit a taxpayer whose monthly tax collected is less than twenty dollars ($20) to make returns and pay taxes at intervals greater than one (1) month. §103-14. Consolidation of returns. A lodging provider doing business in two (2) or more places or locations taxable hereunder may file one (1) return covering all such business activities in the city. -6- 5103-15 . Excess collections; failure to remit collections. If any lodging provider shall , during any reporting period, collect as a tax an amount in excess of three percent (3%) of his total sales of lodging accommodations as defined in Section 103-2, he shall remit to the city the full amount of the tax collected less the amount retained as a collection expense under Section 103-10(D) . The retention by the lodging provider of any excess tax collections over three percent (3%) of said total taxable sales of such lodging provider or the intentional failure to remit punctually to the Director of Finance the full amount required to be remitted by the provision of this Chapter is hereby declared to be a violation of this Chapter. §103-16 . Bad debts. Lodging taxes paid on the amount of lodging price which are represented by accounts which are found to be worthless and are actually and properly charged off as bad debts for the purpose of the income tax imposed by the laws of the State of Colorado may be credited upon a subsequent payment of the tax herein provided in this Chapter; but if any such accounts are thereafter collected by the lodging provider, a tax shall be paid upon the amounts so collected. §103-17 . Disputed tax exemptions; application for refund. Should a dispute arise between the lodging customer and lodging provider as to whether or not any lodging transaction is exempt from taxation hereunder, nevertheless the lodging provider shall collect and the lodging customer shall pay such tax, and the lodging provider shall thereupon issue to the lodging cus- tomer a receipt or certificate, on forms prescribed by the Director of Finance, showing the names of the lodging customer and lodging provider, the lodging accommodation furnished, the date, the price, the amount of tax paid and a brief statement of the claim of exemption. The lodging customer thereafter may apply to the Director of Finance for a refund of such taxes and it shall be the duty of the Director of Finance to determine the question of exemption, subject to review by the courts, as herein provided. It shall be a violation of the Chapter for any lodging provider to fail to collect, or for any lodging customer to fail to pay, a tax levied by this Chapter on the provision of lodging accomodation on which exemption is disputed. §103-18. Procedure for refund of disputed tax. A refund shall be made or credit allowed for the tax so paid under dispute by any person who claims one (1) or more exemptions as provided by this Chapter. Such refund shall be made by the Director of Finance after compliance with the following conditions precedent: -7- A. Application. Applications for refunds must be made wi ff n sixty (60) days after the lodging trans- action on which the exemption is claimed and must be supported by the affidavit of the person, accompanied by the original paid invoice or sales receipt and a certificate issued by the lodging provider, and must be made upon such forms as shall be prescribed and furnished by the Director of Finance, which forms shall contain such information as the Director of Finance shall prescribe. B. Burden of proof. The burden of proving that any person is exempt from paying the lodging tax shall be upon the person asserting such claim for exemp- tion under such reasonable requirements or proof as the Director of Finance may prescribe. C. Decisions. Upon receipt of such application, the Director of Finance shall examine the same with all due speed and shall give notice to the applicant by an order in writing of his decision thereon . D. Hearing. An aggrieved applicant may, within ten ZT6��ays after such decision is mailed to him, petition the Director of Finance for a hearing on the claim in the manner provided hereinafter. §103-19. Right of refund not assignable. The right of any person to a refund under this Chapter shall not be assignable, and application for a refund must be made by the same person who acquired lodging and paid the tax thereon as shown in the invoice of the sale thereof. §103-20. False statement in refund application a violation. Any applicant for a refund under the provisions hereinabove, or any other person who shall make any false statement in con- nection with an application for a refund of any tax, shall be deemed guilty of a violation of this Chapter and punished as hereinafter provided. §103-21. Conviction evidence of fraudulent intent. If any person is convicted under the provisions of Section 103-20, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the Director of Finance is hereby empowered and directed to bring appropriate action for recovery of such refund. A brief summary of the above-mentioned penalties shall be printed on each application form for refund. -8- §103-22. Lodging tax information to be confidential . A. Except in accordance with judicial order or as otherwise provided in this Chapter, the Director of Finance , his agents , clerks and employees shall not divulge any information gained from any return filed under the provisions of this Chapter. B. The persons charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained therein in any action or proceeding in any court, except on behalf of the Director of Finance in an action under the provisions of this Chapter to which he is a party, or on behalf of any party to an action or proceeding under the provisions of this Chapter or to punish a violator thereof when the report of facts shown by such report is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns, or of the facts shown thereby, as are pertinent to the action or proceeding and no more. C. Nothing in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classi- fied as to prevent the identification of particular reports or returns and the items thereof, nor to prohibit the inspection by the City Attorney, or any other legal representative of the city, of the report or return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding is contemplated or has been instituted under this Chapter. D. Reports and returns shall be preserved for three (3 ) years and thereafter until the Director of Finance, with the approval of the City Manager, order them destroyed. §103-23. Records and accounts to be kept. It shall be the duty of every person engaged or continuing in business in the city, for the transaction of which a license -9- is required hereunder, to keep and preserve suitable records of all lodging transactions made by him, and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable hereunder. All such books, invoices and other records shall be preserved for a period of three (3) years and shall be open for examination at any time by the Director of Finance or his duly authorized agents. §103-24. Divulging of confidential lodging tax information a violation. Any city officer or employee, or any member of the office of, or officer or employee of, the Director of Finance who shall divulge any information classified herein as confidential , in any manner, except in accordance with proper judicial order or as otherwise provided by law, shall be guilty of a violation hereof. §103-25. Examination of returns; recomputation, credits , deficiencies. As soon as practicable after the return is filed, the Director of Finance shall examine it. A. If it then appears that the correct amount of tax to be remitted is greater or less than that shown in the return, the tax shall be recomputed by the Director of Finance. B. If the amount paid exceeds that which is due, the excess shall be refunded or credited against any subsequent remittance from the same person. C. If the amount paid is less than the amount due, the difference, together with interest thereon at the rate of one-half of one percent (1/2 of 1%) per month from the time the return was due, shall be paid by the taxpayer within ten ( 10) days after written notice and demand to him from the Director of Finance. §103-26. Penalty for deficiencies due to negligence. If any part of the deficiency is due to negligence, but without the intent to defraud, there shall be added ten percent (10%) of the total amount of the deficiency, and interest in such case shall be collected at the rate of one percent (1%) per month on the amount of such deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable within ten ( 10) days after written notice and demand by the Director of Finance. -10- §103-27 . Penalty for deficiencies with intent to defraud. If any part of the deficiency is due to the intent by the taxpayer to evade the tax, then there shall be added fifty percent (50%) of the total amount of the deficiency, and in such case the whole amount of the tax unpaid, including the additions, shall become due and payable ten (10) days after written notice and demand by the Director of Finance, and an additional one percent (1%) per month on said amounts shall be added from the date the return was due until paid. §103-28. Investigation of tax records of lodging provider. For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the Director of Finance or his duly authorized deputies or appointed agents may hold investigations and hearings con- cerning any matters covered by this Chapter, and may examine any relevant books, papers, records or memoranda of such any person and may require the attendance of such person, or any officer or employee of such person, or of any person having knowledge of such transactions, and may take testimony and proof for his information. The Director of Finance and his duly authorized deputies shall have power to administer oaths to such persons. §103-29. Subpoenas and witness fees. All subpoenas issued under the terms of this Chapter may be served by any person over the age of eighteen (18) years . The fee of witnesses for attendance and trial shall be the same as the fees of witnesses before the District Court, such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed at the instance of the Director of Finance, such fees shall be paid in the same manner as other expenses under the terms of this Chapter, and when a witness is subpoenaed at the instance of any party to any such proceeding, the Director of Finance may require that the cost of service of the subpoena and the fee of the witness be borne by the party at whose instance the witness is summoned. In such case , the Director of Finance, in his discretion , may require a deposit to cover the cost of such service and witness fees. A subpoena issued as aforesaid shall be served in the same manner as a subpoena issued out of a court of record. §103-30. Attendance of witnesses and production of evidence to be compelled by district judge. Any district judge of the District Court, upon the applica- tion of the Director of Finance, may compel the attendance of witnesses, the production of books, papers, records or memoranda and the giving of testimony before the Director of Finance or any of his duly authorized deputies or appointed agents , by an attachment for contempt, or otherwise, in the same manner as the production of evidence may be completed before said Court. -11- §103-31. Depositions. The Director of Finance, or any party in an investigation or hearing before the Director of Finance may cause the deposition of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of this state and to that end compel the attendance of witnesses and the production of books, papers, records or memoranda. §103-32. Unpaid tax a prior lien; satisfaction of liens. A. The tax imposed by this Chapter, together with the interest and penalites herein provided and the cost of collection which may be incurred by the city, shall be, and, until paid, remain, a first and prior lien superior to any other liens on all the tangible personal property of the taxpayer, lodging customer or lodging provider which is located within the city and may be fore- closed by seizing under distraint warrant and selling so much thereof as may be necessary to discharge said lien. Such distraint warrant may be issued by the Director of Finance or his author- ized agent whenever the taxpayer, lodging customer or lodging provider is in default in the payment of said tax, interest and penalty. Said warrant may be served, and the goods subject to such lien seized, by the Director of Finance or his autho- rized agent and may be sold by him at a public auction to be held ten ( 10) days after notice thereof has been published in a newspaper pub- lished in the city. B. The Director of Finance or his authorized agent shall forthwith levy upon sufficient tangible personal property of the taxpayer, lodging customer or lodging provider as is necessary to satisfy the lien, and the said property so levied upon shall be sold in all respects with like effect and in the same manner as is prescribed by law in respect to executions against property upon judgment of a court of record, and the remedies of garnishment shall apply. §103-33. Settlement of taxes after sale of business. Any lodging provider who shall sell out his business shall be required to make out a return as provided in this Chapter -12- within ten (10) days after the date he sold out his business or quit the business, and his successor in business shall be re- quired to withhold sufficient of the purchase money to cover the amount of the lodging tax due and unpaid until such time as the former owner shall produce a receipt from the Director of Finance showing that the taxes have been paid or a certificate that no taxes are due. 5103-34. Purchase of business subject to tax lien. If the purchaser of a business shall fail to withhold the amount of purchase money as above provided and the tax shall be due and unpaid after the ten-day period allowed, he, as well as the seller, shall be personally liable for the payment of the taxes unpaid by the former owner. Likewise, anyone who takes any tangible business assets of or used by any lodging provider under lease, title-retaining contract or otherwise, takes the same subject to the lien for any delinquent lodging taxes owed by such provider, and shall be liable for the payment of all delinquent lodging taxes of such prior owner, not, however, to exceed the value of the property so taken or acquired. §103-35. Status of unpaid tax in bankruptcy and receivership. Whenever the business or property of any taxpayer subject to the provisions of this Chapter shall be placed in a receivership, bankruptcy or assignment for the benefit of creditors, or is seized under distraint for property taxes, all• taxes, penalties and interest imposed by this Chapter, for which any lodging provider is in any way liable under the terms of this Chapter, shall constitute a prior and preferred lien against all the property of said taxpayer, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the filing of the notice as hereinafter provided on the property of the taxpayer, other than the tangible business assets of such tax- payer, and no sheriff, receiver, assignee or other officer shall sell the property of any person subject to this Chapter under process or order of any court, without first ascertaining from the Director of Finance the amount of any lodging taxes due and payable, and if there be any such taxes due, owing and unpaid, it shall be the duty of such officer to first pay the amount of said taxes out of the proceeds of such sale before making payment of any moneys to any judgment creditor or other claimants of what- soever kind or nature, except the costs of the proceedings and other preexisting claims or liens as above provided. -13- §103-36. Tax money in possession of lodging provider held in trust. All sums of money paid by the lodging customer to the lodging provider as taxes imposed by this Chapter shall be and remain public money and the property of the city in the hands of such lodging provider, and he shall hold the same in trust for the sole use and benefit of the city until paid to the Director of Finance as herein provided, and for failure so to pay to the Director of Finance, such lodging provider shall be punished for a violation hereof. §103-37. Failure to make return; estimate of taxes, penalty, notice, appeal . A. If any person neglects or refuses to make a return in payment of the taxes as required by this Chapter, the Director of Finance shall make an estimate, based upon such information as may be available, of the amount of the taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount shall compute and assess in addition thereto a penalty equal to ten percent (10%) thereof, together with interest on such delinquent taxes at the rate of one percent ( 1%) per month from the date when due. B. Promptly thereafter the Director of Finance shall give to the delinquent taxpayer written notice of such estimated taxes, penalty and interest, which notice must be served either personally or by registered or certified mail . C. Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Director of Finance ten (10) days from the date of service of the notice or the date of mailing by registered or certified mail ; provided, however, that within said ten-day period, such delinquent taxpayer may petition the Director of Finance for a revision or modification of such assessment, and shall within such ten-day period furnish the Director of Finance the facts and correct figures showing the correct amount of such taxes. D. Such petition shall be in writing and the facts and figures submitted shall be submitted either in writing or orally and shall be given under oath of said taxpayer. -14- E. Thereupon the Director of Finance may modify such assessment in accordance with the facts submitted. Such assessment shall be considered the final order of the Director of Finance and may be reviewed under Rule 106 ( a) (4) of the Colorado Rules of Civil Procedure as provided in this Chapter, provided that the taxpayer gives written notice to the Director of Finance of his intent to seek review within five (5) days after receipt of the final order of assess- ment. §103-38. Notice of tax lien. A. If any taxes, penalty or interest imposed by this Chapter and shown by returns filed by a taxpayer or shown by assessments duly made as provided herein are not paid within five (5) days after the same are due, the Director of Finance shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual thereof and that the city claims a first and prior lien therefor on the real and tangible personal property of the taxpayer, except as to preexisting claims or liens of a bona fide mort- gagee, pledgee, judgment creditor prior to the filing of the notice as hereinafter provided on property of the taxpayer. B. Such notice shall be on forms prepared by the Director of Finance and shall be verified by him or his agent, and may be filed in the office of the clerk and recorder of any county in this state in which the taxpayer owns real or tangible per- sonal property, and the filing of such notice shall create such lien on such property in that county and constitute a notice thereof. §103-39. Release of lien. Any lien for taxes as shown on the records of the county clerks and recorders as herein provided shall , upon the payment of all taxes, penalties, and interest covered thereby, be re- leased by the Director of Finance in the same manner as mortgages or judgments are released. -15- §103-40. Recovery of unpaid tax by action at law. A. The Director of Finance may also treat any such taxes, penalties or interest due and unpaid as a debt due the city from the lodging provider. B. In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon, when due, the Director of Finance may recover at law the amount of such taxes, penalties and interest in any county or district court of the county wherein the taxpayer resides or has his place of business. C. The return of the taxpayer or the assesssment made by the Director of Finance as herein provided shall be prima facie proof of the amount due. D. The City Attorney is hereby authorized upon request by the Director of Finance to commence any legal action or suit for the recovery of the tax due pursuant to this Chapter. §103-41 . City may be party in title actions. In any action affecting the title to real estate or the ownership or right to possession of personal property, the city may be made a party for the purpose of obtaining a judgment or determination of its lien upon the property involved therein. §103-42. Waiver of penalties by Director of Finance. The Director of Finance is hereby authorized to waive, for good cause shown, according to such policies as may from time to time be established by the City Council , any penalty assessed as in this Chapter provided. For this purpose, any interest imposed in excess of six percent (6%) per annum shall be deemed a penal- ty. §103-43. Petition and hearing of aggrieved taxpayer. If any taxpayer, having made a return and paid the tax provided for in this Chapter, deems himself aggrieved by the assessment made upon him by the Director of Finance, he may apply to the Director of Finance by petition in writing within ten ( 10) days after the notice is mailed to him for a hearing and a correction of the amount of the tax so assessed, in which peti- tion he shall set forth the reasons why such hearing should be -16- granted and the amount by which such tax should be reduced. The Director of Finance shall notify the petitioner in writing of the time and place fixed by him for such hearing. After such hearing, the Director of Finance shall make such order in the matter as is just and proper and shall furnish a copy of such order to the petitioner. §103-44. Decision of Director of Finance. Every decision of the Director of Finance shall be in writing, and notice thereof shall be mailed to the taxpayer within ten (10) days, and all such decisions shall become final upon the expiration of thirty (30) days. However, for purposes of review, the decision shall be final immediately. §103-45. Review of decisions by Director of Finance. The taxpayer may apply for a review of the decision by the Director of Finance in the District Court in and for Larimer County and in accordance with Rule 106(a) (4) of the Colorado Rules of Civil Procedure. §103-46. Review bond required. Before making application to the District Court, the party making such application shall file with the Director of Finance a bond in twice the amount of the taxes, interest and other charges audited and stated in the determination and de- cision of the Director of Finance, with good and sufficient surety, or at his option may deposit lawful money of the United States in the same manner as provided in this Chapter. §103-47. Review procedures in District Court. A. The District Court shall determine de novo or review all questions of law and fact determined by the Director of Finance in administering the provisions of this Chapter by writ under Rule 106(a) (4) of the Colorado Rules of Civil Proce- dure. B. Every writ for a determination de novo or for review shall be issued by the Clerk of the District Court upon a verified petition of the taxpayer, filed within twenty (20) days after mailing of notice of the decision of the Director of Finance, and upon proof of compliance with this section. -17- C. The writ shall be served within five (5) days after its issuance and shall be returnable at such time as the District Court may determine, not less than ten (10) days nor more than twenty (20) days after the date when the writ was issued. The Director of Finance shall forthwith certify the record of his proceedings to said Court. D. The procedure thereunder shall be in conformity with the rules of Civil Procedure of the State of Colorado. §103-48. Review of District Court decisions by Supreme Court. The decision of the District Court may be reviewed in the Supreme Court upon writ of error by any party. §103-49. Notices to be sent by registered or certified mail . All notices required to be given to any taxpayer under the provisions of this Chapter shall be in writing and, if mailed, prepaid by certified or registered mail "return receipt re- quested" to him at his last known address, and such notice shall be sufficient for the purpose of this Chapter. §103-50. License and tax in addition to all other licenses and taxes. The license and tax imposed by this Chapter shall be in addition to all other licenses and taxes imposed by law, except as herein otherwise provided. §103-51. Hearings to be held in city. Every hearing before the Director of Finance shall be held in the City of Fort Collins. §103-52. Administration to be by Director of Finance. The administration of the licensing provisions of this Chapter is hereby vested in the Director of Finance; and the administration of all other provisions of this Chapter is hereby vested in and shall be exercised by the Director of Finance, who shall prescribe forms and reasonable rules and regulations in conformity with this Chapter for the making of returns, for the ascertainment, assessment and collection of taxes imposed and for the proper administration and enforcement thereof. -18- §103-53. Statute of limitations. A. The taxes for any period, together with interest thereon and penalties with respect thereof, imposed by this Chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant be issued, or suit for collection be instituted, or any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, a notice of lien with respect to which has been filed prior to the expiration of such period; and in such cases such lien shall continue only for one (1) year after the filing of notice thereof. B. In case of a false or fraudulent return with intent to evade the tax, the tax, together with interest and penalties thereon, may be assessed or proceedings for the collection of such taxes may be begun at any time. C. Before the expiration of such period of limitation, the taxpayer and the Director of Finance may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreement in writing. §103-54. Violations. It shall be a violation of this Chapter for any lodging provider or any other person subject to the tax levied herein to refuse to make any return provided to be made in this Chapter, or to make any false or fraudulent return or any false statements in any return, or to fail or refuse to make payment to the Director of Finance of any taxes collected or due the city, or in any manner to evade the collection and payment of the tax, or any part thereof, imposed by this Chapter, or for any person or lodging customer to fail or refuse to pay such tax or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax imposed by this Chapter. Any corporation making a false return or a return containing a false statement shall be guilty of a violation of this Chapter. -19- Introduced, considered favorably on first reading, and ordered pub- lished this 7th day of February, A.D. 1984, and to be presented for final passage on the 21st day of February, A.D. 1984. get yo ATTEST: City Clerk 1984.Passed and adopted on final reading this 21st day of February, A.D. M pr ATTEST: / Yin City Clerk -20-