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Home My WebLink AboutRESPONSE - BID - 7113 HEARING OFFICER FOR SALES, USE AND LODGING TAXa RESPONSE TO REQUEST FOR PROPOSAL SALES, USE, AND LODGING TAX HEARING OFFICER CITY OF FORT COLLINS Steven J. Dawes LIGHT, HARRINGTON & DAWES, P.C. Attorneys at Law Writer Square Office Tower 1512 Larimer Street, Suite 300 Denver, CO 80202 Tel.: 303-298-1601 Fax: 303-298-1627 E-mail: sdawes@lhdlaw.com April 8, 2010 Steven J. Dawes of the law firm of Light, Harrington & Dawes, P.C. submits the following Response to the Request for Proposal of the City of Fort Collins for a Sales, Use, and Lodging Tax Hearing Officer. A. Summary In July 2002, Steven J. Dawes assumed the responsibilities of an Excise Tax Hearing Officer for the City and County of Denver, in an interim capacity, until Denver appointed Mr. Dawes as an Excise Tax Hearing Officer in December 2002. In addition to issuing orders regarding scheduling and continuing hearings, to date Mr. Dawes has conducted many hearings and prepared numerous decisions for Denver with respect to petitions protesting Notices of Final Determination, Assessment and Demand for Payment, and denials of claims for refund. In addition, the Office Manager/Paralegal for this law firm has provided the administrative support necessary for the scheduling and processing of the hearings. B. Education Mr. Dawes obtained his law degree in 1983 from the University of Denver College of Law, and he was awarded the scholastic honor of the Order of St. Ives (top 10%). Mr. Dawes obtained his Bachelor of Arts degree in 1969 from Syracuse University. His training in tax matters has come from acting as an Excise Tax Hearing Officer for Denver; in representing municipalities in challenges to tax ordinances and tax assessments; and in representing counties in challenges to ad valorem tax assessments. C. Experience Steven Dawes is well qualified to act as a Sales, Use, and Lodging Tax Hearing Officer for the City of Fort Collins. Beginning in August of 2002, Mr. Dawes, a partner in the firm, assumed the duties of interim Hearing Officer for the City and County of Denver pending the Denver's appointment of Mr. Dawes in December 2002. As an Excise Tax Hearing Officer, Mr. Dawes has held numerous hearings and issued many decisions with respect to petitions protesting Notices of Final Determination, Assessment and Demand for Payment and with respect to petitions protesting denials of claims for refund. Mr. Dawes has a detailed knowledge of the sales tax, use tax, and occupational privilege tax provisions of the Denver Revised Municipal Code. Mr. Dawes also applies the Rules Governing Hearings before the Manager of Revenue. In his hearings for Denver, Mr. Dawes has endeavored to conduct the hearings with the highest level of respect for the parties and attention to the evidence and arguments of the parties. In preparing written decisions, Mr. Dawes always seeks to achieve a high level of diligence, thoroughness, and efficiency in reviewing the evidence, researching the law, and writing the decisions. As part of the work performed by this law firm in providing the service as Hearing Officer, for the past 16 years the administrative work has been performed by the firm's Office Manager/Paralegal. However, the firm does not charge for these administrative activities. Christie Doty currently holds that position and has been performing the administrative tasks, including setting up the files, scheduling hearings, preparing notices, docketing deadlines, preparing orders for request for continuances and requests for identification of exhibits and witnesses, preparing correspondence, and related administrative duties. Because of her long- standing experience, she is very knowledgeable about the day-to-day activities necessary to support the Hearing Officer position. If this firm is selected by the City, Ms. Doty will continue to provide the same service for the City. Mr. Dawes became licensed as an attorney in 1983, and he has practiced solely in the State of Colorado. Mr. Dawes is in good standing in with the Supreme Court of Colorado. He has never been the subject of any disciplinary action. Mr. Dawes' bar admissions include the State of Colorado, U.S. District Court for the District of Colorado, U.S. Court of Appeals for the Tenth Circuit, and the U.S. Supreme Court. (See Resume, attached hereto.) In his private practice, Mr. Dawes has represented a number of Colorado municipalities in challenges to excise tax ordinances and tax assessments. He is intimately familiar with the tax codes of a number of municipalities and has advised some municipalities with respect to proposed amendments to their codes. Recently, in a case involving an appeal of a sales tax assessment Mr. Dawes was appointed as a hearing officer for the City of Thornton. In November 2003, Mr. Dawes was appointed Career Service Hearing Officer for the City of Commerce City, and since that time he has conducted administrative hearings on employment appeals. In addition, Mr. Dawes was a Motor Vehicle Hearing Officer for the Colorado Department of Revenue from 1973 to 1977. Over the past 27 years, Mr. Dawes' practice has been as a defense trial attorney, principally involved in the representation of governmental entities and public officials in Colorado. With his experience in litigation, Mr. Dawes is, of course, very familiar with the civil procedural and evidentiary rules used in the state and federal courts in Colorado. In the course of his practice, Mr. Dawes has represented governmental entities in many administrative hearings, including liquor license applications, employment appeals, and real and personal property tax appeals, including appearances before the State of Colorado Board of Assessment Appeals. He has also served as general counsel for a personnel board and a board of adjustment. In representing local governments, Mr. Dawes has appeared before the state and federal appellate courts, and the state court cases frequently involve matters which began as administrative hearings. Mr. Dawes has been invited on many occasions to prepare seminar papers and give lectures on the proper conduct of quasi-judicial proceedings. This law firm's practice has been focused on the representation of municipalities as general counsel for the last 23 years. In its capacity as municipal attorneys, this law firm has had substantial experience representing Colorado municipalities in issues relating to excise taxes, not only in drafting municipal ordinances, but also in providing legal representation to the municipalities in interpreting State and local laws respecting excise taxes. Mr. Dawes and the 3 attorneys in his firm do not regularly represent clients engaged in business within Larimer County. , D. Fees and Expenses Mr. Dawes will bill his time at $150 per hour as Hearing Officer. The firm does not charge for the administrative services performed by Ms. Doty. Attached is a completed Bid Form. Respectfully submitted, LIGHT, HARRINGTON & DAWES, P.C. Vii I A � - j a"zjdA= Steven J. D s Writer Square Office Tower 1512 Larimer Street, Suite 300 Denver, CO 80202 Phone: 303-298-1601 Fax: 303-298-1627 4 STEVEN J. DAWES LIGHT, HARRINGTON & DAWES, P.C. Writer Square Office Tower 1512 Larimer St., Suite 300 Denver, CO 80202 Tel.: 303-298-1601 Fax: 303-298-1627 E-mail: sdawes@lhdlaw.com Education 1983 University of Denver College of Law, J.D., Order of St. Ives. 1969 Syracuse University, B.A. Bar Admissions 1983 State of Colorado; U.S. District Court for the District of ,Colorado. 1984 United States Court of Appeals for the Tenth Circuit. 1996 Washington State (inactive). 2002 United States Supreme Court. Employment April 2000 to present August 2002 to present November 2003 to present August 1983 to April 2000 r Light, Harrington & Dawes, P.C., Emphasis on defense of governmental entities and officials and on insurance law. City and County of Denver, Excise Tax Hearing Officer. City of Commerce City, Career Service Hearing Officer. Senter, Goldfarb & Rice, L.L.C., Emphasis on defense of governmental entities and officials and on insurance law. 1 Professional American, Colorado, and Denver Bar Associations; Colorado Organizations Defense Lawyers Association; Defense Research Institute; Washington State Bar Association (inactive). Publications and Mr. Dawes is frequently asked to speak on topics involving Seminars litigation, defense of governmental entities and public officials, and insurance law. A list of publications and speaking engagements will be provided upon request. 2 Bid Form 7113 Sales, Use and Lodging Tax Hearing Officer $ 166&-O b /per hour for services L1'C9-N-r i ��aR�iV6-TDN A 0,4we'5i C COMPANY NAME 1, 12 G ca 2 i m t l-�. STREET ADDRESS L exazer- Co CITY STATE ZI PCODE y1VIIid AUTHORIZED REPRESENTATIVE TITLE DATE 5