HomeMy WebLinkAboutBID - 7113 HEARING OFFICER FOR SALES, USE AND LODGING TAXCity
Financial Services
of
Purchasing Division
215 N. Mason St. 2nd Floor
OCollins
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Box 580
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Fort Collins, CO 80522
7970.221.6775
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970.221.6707
fcgov.com/purchasing
REQUEST FOR PROPOSAL
7113 Hearing Officer for Sales, Use, and Lodging Tax
The City of Fort Collins is soliciting proposals from firms or individuals interested in providing the
services of a hearing officer pursuant to sections: Sec. 25-94, Sec. 25-95, Sec. 25-147, Sec.
25-186, Sec. 25-249, Sec. 25-260, Sec. 25-285, of the Municipal Code of the City of Fort
Collins.
Written proposals, six (6) will be received at the City of Fort Collins' Purchasing Division, 215
North Mason St., 2nd floor, Fort Collins, Colorado 80524. Proposals will be received before
3:00 p.m. (our clock), April 9, 2010. Proposal No.7113 Hearing Officer for Sales, Use and
Lodging Tax. If delivered, they are to be sent to 215 North Mason Street, 2nd Floor, Fort Collins,
Colorado 80524. If mailed, the address is P.O. Box 580, Fort Collins, 80522-0580.
Questions concerning the scope of the project should be directed to Project Manager Chuck
Seest, Finance Director, (970) 221-6795.
Questions regarding bid submittal or process should be directed to
James B. O'Neill, ll, CPPO, FNIGP (970) (970)221-6779.
A copy of the Proposal may be obtained as follows:
1. Download the Proposal/Bid from the BuySpeed Webpage,
www.fcclov.com/eprocurement
2. Come by Purchasing at 215 North Mason St., 2nd floor, Fort Collins, and request
a copy of the Bid.
The City of Fort Collins is subject to public information laws, which permit access to most
records and documents. Proprietary information in your response must be clearly identified and
will be protected to the extent legally permissible. Proposals may not be marked 'Proprietary' in
their entirety. Information considered proprietary is limited to material treated as confidential in
the normal conduct of business, trade secrets, discount information, and individual product or
service pricing. Summary price information may not be designated as proprietary as such
information may be carried forward into other public documents. All provisions of any contract
resulting from this request for proposal will be public information.
Sales Prohibited/Conflict of Interest: No officer, employee, or member of City Council, shall have
a financial interest in the sale to the City of any real or personal property, equipment, material,
supplies or services where such officer or employee exercises directly or indirectly any decision -
making authority concerning such sale or any supervisory authority over the services to be
rendered. This rule also applies to subcontracts with the City. Soliciting or accepting any gift,
gratuity favor, entertainment, kickback or any items of monetary value from any person who has
or is seeking to do business with the City of Fort Collins is prohibited.
TAX HEARING POLICY
The following is a list of the key criteria to consider in conducting a tax hearing.
The primary role of the Hearing Officer is to determine whether the taxpayer has
presented a valid reason for reducing or eliminating the Sales Tax Division's tax
assessment. In making this determination, the Hearing Officer is expected to examine
all relevant issues and require the parties to present sufficient evidence upon which to
base a decision. In asking questions, the Hearing Officer is not to be constrained to the
evidence presented by the parties, and is expected to explore further if necessary to
elicit additional information which may be pertinent to the decision.
In general, the hearing will be conducted in the least adversarial manner possible under
the circumstances, although latitude must be given to representatives for both parties to
present their respective cases. The Hearing Officer will make every effort to ensure that
the taxpayer understands that the primary goal of the City and the Hearing Officer in a
tax hearing is to provide a full and fair opportunity to resolve the issues the taxpayer has
presented.
• The written decision of the Hearing Officer will be well-founded in the law and provide a
coherent explanation of the Officer's findings to both the taxpayer and the Sales Tax
Division.
• Both the hearing and the Hearing Officer's decision should be limited to the issues
raised by the taxpayer on appeal.
• If the taxpayer is not represented by an attorney, the Sales Tax Division will also not be
represented by an attorney. An exception exits where the Sales Tax Division believes
that issues may be raised at the hearing which will have a significant impact upon City
tax law and policy.
• The individual who is retained to assist the Hearing Officer should have full working
knowledge of all local tax ordinances, rules and regulations and should also be familiar
with general laws, constitutional principles and court decisions pertaining to local
taxation.
• The Hearing Officer should follow established legal precedent in rendering all decisions.
The Hearing Officer should also give weight to the decisions of past Hearing Officers
with respect to issues which may arise during the course of a hearing.
2/9/00
Review and Assessment
Professional firms will be evaluated on the following criteria. These criteria will be the basis for
review of the written proposals and interview session; however selection may be made from
written responses.
The rating scale shall be from 1 to 5, with 1 being a poor rating, 3 being an average rating, and
5 being an outstanding rating.
WEIGHTING
FACTOR
QUALIFICATION
STANDARD
2.0
Scope of Proposal
Does the proposal show an understanding of the
project objective, methodology to be used and
results that are desired from the project?
2.0
Assigned Personnel
Do the persons who will be working on the project
have the necessary skills? Are sufficient people of
the requisite skills assigned to the project?
1.0
Availability
Can the work be completed in the necessary time?
Can the target start and completion dates be met?
Are other qualified personnel available to assist in
meeting the project schedule if required? Is the
project team available to attend meetings as
required by the Scope of Work?
1.0
Motivation
Is the firm interested and are they capable of doing
the work in the required time frame?
2.0
Cost and
Do the proposed cost and work hours compare
Work Hours
favorably with the project Manager's estimate? Are
the work hours presented reasonable for the effort
required in each project task or phase?
2.0
Firm Capability
Does the firm have the support capabilities the
assigned personnel require? Has the firm done
previous projects of this type and scope?
2/9/00
Reference evaluation (Top Ranked Firm)
The project Manager will check references using the following criteria. The evaluation rankings
will be labeled Satisfactory/Unsatisfactory.
QUALIFICATION
STANDARD
Overall Performance
Would you hire this Professional again? Did
they show the skills required by this project?
Timetable
Was the original Scope of Work completed
within the specified time? Were interim
deadlines met in a timely manner?
Completeness
Was the Professional responsive to client
needs; did the Professional anticipate
problems? Were problems solved quickly and
effectively?
Budget
Was the original Scope of Work completed
within the project budget?
Job Knowledge
a) If a study, did it meet the Scope of Work?
b) If Professional administered a construction
contract, was the project functional upon
completion and did it operate properly?
Were problems corrected quickly and
effectively?
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SERVICES AGREEMENT
THIS AGREEMENT made and entered into the day and year set forth below by and
between THE CITY OF FORT COLLINS, COLORADO, a Municipal Corporation, hereinafter
referred to as the "City" and hereinafter referred to as "Service Provider".
WITNESSETH:
In consideration of the mutual covenants and obligations herein expressed, it is agreed
by and between the parties hereto as follows:
1. Scope of Services. The Service Provider agrees to provide services in
accordance with the scope of services attached hereto as Exhibit "A", consisting of
pages and incorporated herein by this reference.
2. The Work Schedule. [Optional] The services to be performed pursuant to this
Agreement shall be performed in accordance with the Work Schedule attached hereto as
Exhibit "B", consisting of ( ) pages, and incorporated herein by this reference.
3. Time of Commencement and Completion of Services. The services to be
performed pursuant to this Agreement shall be initiated within ( ) days following
execution of this Agreement. Services shall be completed no later than Time is of the
essence. Any extensions of the time limit set forth above must be agreed upon in a writing
signed by the parties.
4. Contract Period. [Option 1] This Agreement shall commence upon the date of
execution shown on the signature page of this Agreement and shall continue in full force and
effect for one (1) year, unless sooner terminated as herein provided. In addition, at the option of
the City, the Agreement may be extended for an additional period of one (1) year at the rates
provided with written notice to the Professional mailed no later than ninety (90) days prior to
contract end.
4. Contract Period. [Option 2] This Agreement shall commence , 200 ,
and shall continue in full force and effect until , 200 , unless sooner terminated as
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herein provided. In addition, at the option of the City, the Agreement may be extended for
additional one year periods not to exceed ( ) additional one year periods.
Renewals and pricing changes shall be negotiated by and agreed to by both parties. The
Denver Boulder Greeley CPIU published by the Colorado State Planning and Budget Office will
be used as a guide. Written notice of renewal shall be provided to the Service Provider and
mailed no later than ninety (90) days prior to contract end.
5. Delay. If either party is prevented in whole or in part from performing its
obligations by unforeseeable causes beyond its reasonable control and without its fault or
negligence, then the party so prevented shall be excused from whatever performance is
prevented by such cause. To the extent that the performance is actually prevented, the Service
Provider must provide written notice to the City of such condition within fifteen (15) days from
the onset of such condition. [Early Termination clause here as an option
6. Early Termination by City/Notice. Notwithstanding the time periods contained
herein, the City may terminate this Agreement at any time without cause by providing written
notice of termination to the Service Provider. Such notice shall be delivered at least fifteen (15)
days prior to the termination date contained in said notice unless otherwise agreed in writing by
the parties. All notices provided under this Agreement shall be effective when mailed, postage
prepaid and sent to the following addresses:
City:
Copy to:
Service Provider:
City of Fort Collins
City of Fort Collins
Attn: Purchasing
Attn:
PO Box 580
PO Box 580
Fort Collins, CO 80522
Fort Collins, CO 80522
In the event of early termination by the City, the Service Provider shall be paid for services
rendered to the date of termination, subject only to the satisfactory performance of the Service
Provider's obligations under this Agreement. Such payment shall be the Service Provider's sole
right and remedy for such termination.
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7. Contract Sum. The City shall pay the Service provider for the, performance of this
Contract, subject to additions and deletions provided herein, per the attached Exhibit "A",
consisting of pages, and incorporated herein by this reference.
8. City Representative. The City will designate, prior to commencement of the
work, its representative who shall make, within the scope of his or her authority, all necessary
and proper decisions with reference to the services provided under this agreement. All requests
concerning this agreement shall be directed to the City Representative.
9. Independent Service provider. The services to be performed by Service Provider
are those of an independent service provider and not of an employee of the City of Fort Collins.
The City shall not be responsible for withholding any portion of Service Provider's compensation
hereunder for the payment of FICA, Workmen's Compensation or other taxes or benefits or for
any other purpose.
10. Personal Services. It is understood that the City enters into the Agreement
based on the special abilities of the Service Provider and that this Agreement shall be
considered as an agreement for personal services. Accordingly, the Service Provider shall
neither assign any responsibilities nor delegate any duties arising under the Agreement without
the prior written consent of the City.
11. Acceptance Not Waiver. The City's approval or acceptance of, or payment for
any of the services shall not be construed to operate as a waiver of any rights or benefits
provided to the City under this Agreement or cause of action arising out of performance of this
Agreement.
12. Warranty.
a. Service Provider warrants that all work performed hereunder shall be
performed with the highest degree of competence and care in accordance with accepted
standards for work of a similar nature.
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b. Unless otherwise provided in the Agreement, all materials and equipment
incorporated into any work shall be new and, where not specified, of the most suitable grade of
their respective kinds for their intended use, and all workmanship shall be acceptable to City.
C. Service Provider warrants all equipment, materials, labor and other work,
provided under this Agreement, except City -furnished materials, equipment and labor, against
defects and nonconformances in design, materials and workmanship/workwomanship for a
period beginning with the start of the work and ending twelve (12) months from and after final
acceptance under the Agreement, regardless whether the same were furnished or performed by
Service Provider or by any of its subProfessionals of any tier. Upon receipt of written notice
from City of any such defect or nonconformances, the affected item or part thereof shall be
redesigned, repaired or replaced by Service Provider in a manner and at a time acceptable to
City.
13. Default. Each and every term and condition hereof shall be deemed to be a
material element of this Agreement. In the event either party should fail or refuse to perform
according to the terms of this agreement, such party may be declared in default thereof.
14. Remedies. In the event a party has been declared in default, such defaulting
party shall be allowed a period of ten (10) days within which to cure said default. In the event
the default remains uncorrected, the party declaring default may elect to (a) terminate the
Agreement and seek damages; (b) treat the Agreement as continuing and require specific
performance; or (c) avail himself of any other remedy at law or equity. If the non -defaulting party
commences legal or equitable actions against the defaulting party, the defaulting party shall be
liable to the non -defaulting party for the non -defaulting party's reasonable attorney fees and
costs incurred because of the default.
15. Bindina Effect. This writing, together with the exhibits hereto, constitutes the
entire agreement between the parties and shall be binding upon said parties, their officers,
16
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employees, agents and assigns and shall inure to the benefit of the respective survivors, heirs,
personal representatives, successors and assigns of said parties.
16. Indemnity/Insurance.
a. The Service Provider agrees to indemnify and save harmless the City, its
officers, agents and employees against and from any and all actions, suits, claims, demands or
liability of any character whatsoever brought or asserted for injuries to or death of any person or
persons, or damages to property arising out of, result from or occurring in connection with the
performance of any service hereunder.
b. The Service Provider shall take all necessary precautions in performing the
work hereunder to prevent injury to persons and property.
c. Without limiting any of the Service Provider's obligations hereunder, the
Service Provider shall provide and maintain insurance coverage naming the City as an
additional insured under this Agreement of the type and with the limits specified within Exhibit B,
consisting of one (1) page, attached hereto and incorporated herein by this reference. The
Service Provider before commencing services hereunder, shall deliver to the City's Director of
Purchasing and Risk Management, P. O. Box 580 Fort Collins, Colorado 80522 one copy of a
certificate evidencing the insurance coverage required from an insurance company acceptable
to the City.
17. Entire Agreement. This Agreement, along with all Exhibits and other documents
incorporated herein, shall constitute the entire Agreement of the parties. Covenants or
representations not contained in this Agreement shall not be binding on the parties.
18. Law/Severability. The laws of the State of Colorado shall govern the construction
interpretation, execution and enforcement of this Agreement. In the event any provision of this
Agreement shall be held invalid or unenforceable by any court of competent jurisdiction, such
holding shall not invalidate or render unenforceable any other provision of this Agreement.
17
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19. Prohibition Against Employing Illegal Aliens. Pursuant to Section 8-17.5-101,
C.R.S., et. seq., Service Provider represents and agrees that:
a. As of the date of this Agreement:
1. Service Provider does not knowingly employ or contract with an illegal
alien who will perform work under this Agreement; and
2. Service Provider will participate in either the e-Verify program created
in
Public Law 208, 104th Congress, as amended, and expanded in Public Law 156, 108th
Congress, as amended, administered by the United States Department of Homeland Security
(the "e-Verify Program") or the Department Program (the "Department. Program"), an
employment verification program established pursuant to Section 8-17.5-102(5)(c) C.R.S. in
order to confirm the employment eligibility of all newly hired employees to perform work under
this Agreement.
b. Service Provider shall not knowingly employ or contract with an illegal alien to
perform work under this Agreement or knowingly enter into a contract with a subProfessional
that knowingly employs or contracts with an illegal alien to perform work under this Agreement.
c. Service Provider is prohibited from using the e-Verify Program or Department
Program procedures to undertake pre -employment screening of job applicants while this
Agreement is being performed.
d. If Service Provider obtains actual knowledge that a subProfessional
performing work under this Agreement knowingly employs or contracts with an illegal alien,
Service Provider shall:
1. Notify such subProfessional and the City within three days that Service
Provider
has actual knowledge that the subProfessional is employing or contracting with an illegal alien;
and
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2. Terminate the subcontract with the subProfessional if within three days of
receiving the notice required pursuant to this section the subProfessional does not cease
employing or contracting with the illegal alien; except that Service Provider shall not terminate
the contract with the subProfessional if during such three days the subProfessional provides
information to establish that the subProfessional has not knowingly employed or contracted with
an illegal alien.
e. Service Provider shall comply with any reasonable request by the Colorado
Department of Labor and Employment (the "Department") made in the course of an
investigation that the Department undertakes or is undertaking pursuant to the authority
established in Subsection 8-17.5-102 (5), C.R.S.
f. If Service Provider violates any provision of this Agreement pertaining to the
duties imposed by Subsection 8-17.5-102, C.R.S. the City may terminate this Agreement. If this
Agreement is so terminated, Service Provider shall be liable for actual and consequential
damages to the City arising out of Service Provider's violation of Subsection 8-17.5-102, C.R.S.
g. The City will notify the Office of the Secretary of State if Service Provider
violates this provision of this Agreement and the City terminates the Agreement for such breach.
20. Amendment 54 To the extent that this Agreement may constitute a "sole
source government contract" within the meaning of Section 2(14.4) of Article XXVIII of the
constitution of the State of Colorado, about which the City makes no representation, Section 15
of said Article XXVIII, which reads as follows, is hereby incorporated into this Agreement and
made a part hereof:
Section 15. Because of a presumption of impropriety between contributions to any campaign
and sole source government contracts, contract holders shall contractually agree, for the
duration of the contract and for two years thereafter, to cease making, causing to be made, or
inducing by any means, a contribution, directly or indirectly, on behalf of the contract holder or
IM
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Collusive or sham proposals: Any proposal deemed to be collusive or a sham proposal will be
rejected and reported to authorities as such. Your authorized signature of this proposal assures
that such proposal is genuine and is not a collusive or sham proposal.
The City of Fort Collins reserves the right to reject any and all proposals and to waive any
irregularities or informalities.
Sincerely,
James B. O'Neill II, CPPO, FNIGP
Director of Purchasing & Risk Management
where renewal is a way of life.
on behalf of his or her immediate family member and for the benefit of any political party or for
the benefit of any candidate for any elected office of the state (of Colorado) or any of its political
subdivisions..
21. Special Provisions. Special provisions or conditions relating to the services to be
performed pursuant to this Agreement are set forth in Exhibit " " — Confidentiality,
consisting of one (1) page, attached hereto and incorporated herein by this reference.
20
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CITY OF FORT COLLINS, COLORADO
a municipal corporation
By:
James B. O'Neill II, CPPO, FNIGP
Director of Purchasing and Risk Management
Date:
ATTEST:
City Clerk
APPROVED AS TO FORM:
Assistant City Attorney
By:
PRINT NAME
CORPORATE PRESIDENT OR VICE PRESIDENT
Date:
ATTEST:
CORPORATE SECRETARY
(Corporate Seal)
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EXHIBIT " "
INSURANCE REQUIREMENTS
1. The Service Provider will provide, from insurance companies acceptable to the City, the
insurance coverage designated hereinafter and pay all costs. Before commencing work under
this bid, the Service Provider shall furnish the City with certificates of insurance showing the
type, amount, class of operations covered, effective dates and date of expiration of policies, and
containing substantially the following statement:
"The insurance evidenced by this Certificate will not be cancelled or materially altered,
except after ten (10) days written notice has been received by the City of Fort Collins."
In case of the breach of any provision of the Insurance Requirements, the City, at its option,
may take out and maintain, at the expense of the Service Provider, such insurance as the City
may deem proper and may deduct the cost of such insurance from any monies which may be
due or become due the Service Provider under this Agreement. The City, its officers, agents
and employees shall be named as additional insureds on the Service Provider's general liability
and automobile liability insurance policies for any claims arising out of work performed under
this Agreement.
2. Insurance coverages shall be as follows:
A. Workers' Compensation & Employer's Liability. The Service Provider shall
maintain during the life of this Agreement for all of the Service Provider's employees
engaged in work performed under this agreement:
Workers' Compensation insurance with statutory limits as required by
Colorado law.
2. Employer's Liability insurance with limits of $100,000 per accident,
$500,000 disease aggregate, and $100,000 disease each employee.
B. Commercial General & Vehicle Liability. The Service Provider shall maintain
during the life of this Agreement such commercial general liability and automobile liability
insurance as will provide coverage for damage claims of personal injury, including
accidental death, as well as for claims for property damage, which may arise directly or
indirectly from the performance of work under this Agreement. Coverage for property
damage shall be on a "broad form" basis. The amount of insurance for each coverage,
Commercial General and Vehicle, shall not be less than $500,000 combined single limits
for bodily injury and property damage.
In the event any work is performed by a subProfessional, the Service Provider shall be
responsible for any liability directly or indirectly arising out of the work performed under
this Agreement by a sub Professional, which liability is not covered by the
subProfessional's insurance.
Standard Professional Services Agreement- rev07/09
22
EXHIBIT " "
CONFIDENTIALITY
IN CONNECTION WITH SERVICES provided to the City of Fort Collins (the "City") pursuant to
this Agreement (the "Agreement"), the Professional hereby acknowledges that it has been.
informed that the City has established policies and procedures with regard to the handling of
confidential information and other sensitive materials.
In consideration of access to certain information, data and material (hereinafter individually and
collectively, regardless of nature, referred to as "information") that are the property of and/or
relate to the City or its employees, customers or suppliers, which access is related to the
performance of services that the Professional has agreed to perform, the Professional hereby
acknowledges and agrees as follows:
That information that has or will come into its possession or knowledge in connection with the
performance of services for the City may be confidential and/or proprietary. The Professional
agrees to treat as confidential (a) all information that is owned by the City, or that relates to the
business of the City , or that is used by the City in carrying on business, and (b) all information
that is proprietary to a third party (including but not limited to customers and suppliers of the
City) . The Professional shall not disclose any such information to any person not having a
legitimate need -to -know for purposes authorized by the City. Further, the Professional shall not
use such information to obtain any economic or other benefit for itself, or any third party, except
as specifically authorized by the City.
The foregoing to the contrary notwithstanding, the Professional understands that it shall have no
obligation under this Agreement with respect to information and material that (a) becomes
generally known to the public by publication or some means other than a breach of duty of this
Agreement, or (b) is required by law, regulation or court order to be disclosed, provided that the
request for such disclosure is proper and the disclosure does not exceed that which is required.
In the event of any disclosure under (b) above, the Professional shall furnish a copy of this
Agreement to anyone to whom it is required to make such disclosure and shall promptly advise
the City in writing of each such disclosure.
In the event that the Professional ceases to perform services for the City, or the City so requests
for any reason, the Professional shall promptly return to the City any and all information
described hereinabove, including all copies, notes and/or summaries (handwritten or
mechanically produced) thereof, in its possession or control or as to which it otherwise has
access.
The Professional understands and agrees that the City's remedies at law for a breach of the
Professional's obligations under this Confidentiality Agreement may be inadequate and that the
City shall, in the event of any such breach, be entitled to seek equitable relief (including without
limitation preliminary and permanent injunctive relief and specific performance) in addition to all
other remedies provided hereunder or available at law.
Standard Professional Services Agreement- rev07/09
23
REQUEST FOR PROPOSAL
7113 Sales, Use and Lodging Tax Hearing Officer
The City of Fort Collins is soliciting proposals from firms or individuals interested in providing the
services of a hearing officer pursuant to sections: Sec. 25-94, Sec. 25-95, Sec. 25-147, Sec.
25-186, Sec. 25-249, Sec. 25-260, Sec. 25-285, of the Municipal Code of the City of Fort
Collins. The Code gives a taxpayer the right to request a hearing from the Financial Officer in
relation to several items, including the following:
• Denial of an Application for Exemption;
• Revocation of a Sales and Use Tax License;
• Denial for Request for Refund; and
• Notice of Determination, Assessment, and Demand for Payment.
• Revocation of a Lodging Tax License;
• Assessment of Lodging Tax.
The Code defines Financial Officer as "the Financial Officer of the City of Fort Collins or such
other person designated by the municipality; "Financial Officer" shall also include such person's
designee."
Services Required
Hold a hearing with the taxpayer who is requesting the hearing along with City staff. Review the
facts presented by both sides and make a determination on whether or not the decision made
by City staff is just and proper. A written order will be furnished to the taxpayer and the City.
Time Commitment
Hearings may take a full day, but the hearing officer may need to perform additional research
before a determination can be made. Time will also be needed to prepare the written order of
determination.
Qualifications
• Does not regularly represent clients engaged in business within Larimer County.
• Sales, use, and lodging tax knowledge is preferred.
• Ability to learn, interpret, understand, and make decisions based on Chapter 25 of the
Municipal Code.
• Ability to communicate effectively, both orally and in writing with City staff, consultants,
and the public.
• Ability to read and comprehend detailed documents.
• Ability to work well under pressure and deal with stressful situations and conflict with
confidence and in a tactful manner.
Submittal
Firms and individuals interested in providing the services as a hearings officer should submit:
• Letter of interest
• Resume outlining qualifications
• Completed Bid Form providing a summary of hourly/daily rates and charges
Prior Cost History
City of Fort Collins Cost history for Hearing Officer Services from 2005 through 2009 is as
follows:
Year
Number of Hearings
Total Cost
2005
1 hearing
$1,400
2006
0 hearings
$0
2007
0 hearings
$0
2008
1 hearing
$1,680
2009
0 hearings
$0
Bid Form
7113 Sales, Use and Lodging Tax Hearing Officer
$ /per hour for services
COMPANY NAME
STREET ADDRESS
CITY STATE ZIPCODE
AUTHORIZED REPRESENTATIVE TITLE DATE
CODE OF THE CITY OF FORT COLLINS
DIVISION 6. ENFORCEMENT
Sec. 25-186. Failure to make return; estimate of taxes; notices; appeal; audit.
(a) If any person fails, neglects or refuses to collect tax or to file a return and pay the tax as
required by this Article, the Financial Officer shall make an estimate of the tax due based
on available information and shall add thereto a penalty equal to the sum of fifteen
dollars ($15.) or ten (10) percent thereof, whichever is greater, and interest on such
delinquent taxes at the rate imposed by § 25-188 plus one-half (0.5) percent per month
from the date of return and tax was due, not exceeding eighteen (18) percent in the
aggregate.
(b) The Financial Officer shall serve upon the delinquent taxpayer personally or by first class
mail directed to the last address of the taxpayer on file with the City written notice of
such estimated taxes, penalty and interest. Such notice shall constitute a notice of
determination, assessment and demand for payment and shall be due and payable
within twenty (20) days from the date the notice is mailed.
(c) A protest 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 or as a result of
an audit shall be submitted in writing to the Financial Officer within twenty (20) days from
the date the notice of assessment is mailed. Any such protest shall identify the amount
of tax disputed and the basis for the protest. Such protest may include a request for a
hearing.
(d) Such petition shall be in writing and shall be given under oath of the taxpayer. Such
petition may include a request for a hearing.
(e) The Financial Officer may conduct an audit of the books and records of the taxpayer to
determine the exact amount of tax due and charge the taxpayer for any amount found to
be due.
(f) In response to the petition, if a hearing was requested, the Financial Officer shall notify
the petitioner in writing of the time and place of the hearing. After such hearing, or after a
consideration of the facts and figures contained in the petition if no hearing is requested,
the Financial Officer shall make such order in the matter as he or she deems just and
proper and shall furnish a copy of such order to the petitioner.
(g) The Financial Officer may, at any time within three (3) years of the date the tax was due,
conduct an audit of the books and records of the taxpayer to determine the exact
amount of tax due and charge the taxpayer for any amount found to be due in excess of
the amount previously paid, whether such amount was paid pursuant to a return filed by
the taxpayer or a notice of determination, assessment and demand for payment. (Code
1972, § 104-36; Ord. No. 132, 1991, § 24, 11-19-91)
BI
City of Fort Collins
Sales and Use Tax Hearing Procedures
Explanation of tax assessment by Sales Tax Auditor.
2. Opening remarks by the taxpayer and the Sales Tax Division.
3. Presentation by the taxpayer of their case. The presentation must include any exhibits
and witnesses that the taxpayer intends to rely upon. Each of the taxpayer's witnesses
will be subject to cross examination by the Sales Tax Division.
4. Presentation of any exhibits and witnesses by the Sales Tax Division. The presentation
must include any exhibits and witnesses that the Sales Tax Division intends to rely upon.
Each of the Sales Tax Division's witnesses will be subject to cross examination by the
taxpayer.
5. Presentation of any rebuttal exhibits or witnesses by the taxpayer.
6. Closing arguments by the Sales Tax Division.
7. Closing arguments by the taxpayer.
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Sales and Use Tax Hearing Rules
I. Authority
Section 25-221 of the Code of the City of Fort Collins, Colorado ("the Code"), authorizes
the Financial Officer to prescribe forms and formulate and promulgate reasonable rules
and regulations in conformity with Chapter 25 of the Code for the ascertainment,
assessment and collection of sales and use taxes imposed and for the proper
administration and enforcement thereof.
II. Sales and Use Tax Audit Appeal Hearings
A. Hearing Officer. The Hearing Officer at all sales and use tax audit appeal hearings
will be the Financial Officer or someone designated by the Financial Officer. The
Financial Officer may be assisted by an employee of the City or an independent
third -party, who, in the opinion of the Financial Officer, possesses the qualifications
necessary to assist in rendering a decision in such matters. The Hearing Officer
will perform all functions necessary and incidental to resolving the matter appealed,
including but not limited to, hearing all evidence and making all rulings as the
matters of law and procedure. Nothing herein will be deemed to waive the right of
the Financial Officer to seek the advice of legal counsel in performing such
functions.
B. Burden of Proof. The taxpayer will have the burden of proving that all or part of
the audit prepared and assessed by the Sales Tax Division is in error. The
taxpayer will have the burden of going forward by presenting its case at the
conclusion of the opening remarks of both parties. The taxpayer may call
witnesses which are subject to cross-examination of the Sales Tax Division. In the
event the taxpayer wishes to direct questions to any representatives of the Sales
Tax Division, the taxpayer must first call such representative as a witness. The
Hearing Officer will be authorized to ask questions of witnesses at the conclusion
of direct and cross-examination questioning by both parties. At the conclusion of
the taxpayer's case, the Sales Tax Division may, but is not required to, call
witnesses or offer exhibits to rebut the testimony presented by the taxpayer. Any
witnesses called by the Sales Tax Division will be subject to cross-examination by
the taxpayer. The taxpayer will be given an opportunity to call witnesses or offer
exhibits to rebut the testimony presented by the Sales Tax Division. Once all
evidence has been presented, closing arguments may be made by both parties. In
addition to or in lieu of such arguments, the Hearing Officer may request that the
parties submit written briefs in accordance with a schedule set by the Hearing
Officer.
C. Pre -hearing Disclosure Statement. Both the taxpayer and the Sales Tax
Division will be required to submit copies of briefs, list of witnesses, and any
supporting legal documentation to the Hearing Officer and the other party on a
schedule developed by the Hearing .Officer, but no later than 48 hours prior to the
scheduled hearing.
D. Conduct of Hearing. The Hearing Officer may consider any evidence presented
at the hearing deemed by him to be relevant to his determination on the issues to
be heard, and further may consider such other relevant evidence as may be
available to him from other sources.
E. Hearing Record. The Hearing Officer may record any or all of the proceedings by
audiotape. A professional shorthand reporter may be retained by the taxpayer at
the taxpayer's expense. All transcriptions will be made available to the Sales Tax
Division and the Financial Officer at the taxpayer's expense.
F. Continuance. The Hearing Officer in his discretion may continue the hearing if he
determines that additional evidence pertinent to his decision may become available
during the intervening period or if both the taxpayer and the Sales Tax Division
agree that a continuance be granted.
G. Written Decision. The Hearing officer will issue a written decision no later than
thirty (30) business days after the conclusion of the hearing, unless the hearing is
continued or the Hearing Officer has requested additional information or briefs from
either party. In that event, the written decision will be no later than thirty (30) days
following the Hearing Officer's receipt of the additional information or briefs or the
conclusion of the continued hearing.
H. Basis of Appeals. Chapter 25 of the Code will be followed in all cases of appeal
of the Hearing Officer's decision.
E