ADMINISTRATION

Colorado Springs City Code ch. 2, art. 7, pt. 9

in effect

Colorado Springs City Code § 2.7.901 DUTIES AND POWERS OF DIRECTOR

2.7.901: DUTIES AND POWERS OF DIRECTOR: A. Administration By Director: The administration of the licensing provisions of this City Tax Code is hereby vested in the Director; and the administration of all other provisions of this City Tax Code, and of the City retail sales and use tax, is hereby vested in and shall be exercised by the Director. B. Promulgate Rules And Regulations: The Director shall prescribe forms and shall, with the approval of the Mayor and after hearing, promulgate appropriate rules and regulations to effectuate the purpose of this City Tax Code, in conformity with this City Tax Code and subject to other provisions of law relating thereto, for the making of returns, for the ascertainment, assessment and collection of the taxes imposed and for the proper administration and enforcement thereof, and to provide uniform methods of adding the tax, or the average equivalent thereof, to the purchase price. The Director shall have power and authority to amend and to rescind the rules and regulations, not inconsistent with the provisions of this City Tax Code as to the promulgation of regulations. Regulations adopted, amended or rescinded by the Director shall be effective in the manner and at the time prescribed by the Director, subject to the provisions of this City Tax Code. C. Director May Require Reports, Records, Request Attendance: The Director may require any person, by regulation or notice served on the person, to make the return, render the statement or keep and furnish the records, or make the information reports as the Director may deem sufficient to show whether or not the person is liable under this act for payment or collection of the tax imposed herein. The Director may request the attendance of taxpayer or taxpayer's representative at a meeting with the Director. D. Director To Examine Returns: For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the tax due from any taxpayer, the Director shall have power to examine or cause to be examined by any employee, agent, or representative designated by the Director for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return. Subject to the provisions of this City Tax Code, the Director is authorized to prescribe the duties and powers of employees, accountants, experts, and other persons as may be necessary in the performance of the duty of the Director. The Director may delegate to any person the power and authority as the Director deems reasonable and proper for the effective administration of this City Tax Code. E. Sales And Use Tax; Collection; Location Guide Of Municipal Boundaries: The Director shall make available to any requesting retailer a location guide showing the boundaries of the City. For transactions consummated on or after January 1, 1986, the requesting retailer may rely on the location guide and any update thereof available to the retailer in determining whether to collect a sales tax. No penalty shall be imposed or action for deficiency maintained against the retailer who in good faith complies with the most recent location guide available to it. (1968 Code §3-91; Ord. 76-168; Ord. 85-274; Ord. 91-161; Ord. 01-42; Ord. 11-19; Ord. 23-35)

Colorado Springs City Code § 2.7.902 PRESERVATION OF TAX REPORTS AND RETURNS

2.7.902: PRESERVATION OF TAX REPORTS AND RETURNS: All reports and returns of taxes received by the Department of Finance as required by this City Tax Code shall be preserved for three (3) years and thereafter until the Director orders them to be destroyed. (1968 Code §3-92; Ord. 01-42)

Colorado Springs City Code § 2.7.903 LOCAL ADMINISTRATIVE HEARING

2.7.903: LOCAL ADMINISTRATIVE HEARING: 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)

Colorado Springs City Code § 2.7.904 TIME LIMITATION FOR HEARING REQUESTS

2.7.904: TIME LIMITATION FOR HEARING REQUESTS: 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)

Colorado Springs City Code § 2.7.905 REVIEW OF THE DIRECTOR'S FINAL DECISION

2.7.905: REVIEW OF THE DIRECTOR'S FINAL DECISION: Any party, including the City, may appeal the final order or decision of the Director on the protest using all judicial, appellate, and extraordinary proceedings available. (Ord. 85-274; Ord. 01-42; Ord. 23-35)

Colorado Springs City Code § 2.7.906 SALES OR USE TAX - POSTING OF BONDS UPON FINAL DECISION UNDER SECTION 2.7.903 OF THIS PART

2.7.906: SALES OR USE TAX - POSTING OF BONDS UPON FINAL DECISION UNDER SECTION 2.7.903 OF THIS PART: 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)

Colorado Springs City Code § 2.7.907 NOTICES; MANNER OF DELIVERY

2.7.907: NOTICES; MANNER OF DELIVERY: 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 §3-107; Ord. 76-168; Ord. 85-274; Ord. 01-42; Ord. 23-35)

Colorado Springs City Code § 2.7.908 COORDINATED AUDIT

2.7.908: COORDINATED AUDIT: 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)

Colorado Springs City Code § 2.7.909 INTERCITY CLAIMS FOR RECOVERY

2.7.909: INTERCITY CLAIMS FOR RECOVERY: The intent of this section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer or retailer to correctly pay, collect, and remit sales and use taxes to the City. A. As used herein, "Claim For Recovery" means a claim for reimbursement of sales and/or use taxes paid to the wrong taxing jurisdiction. B. When it is determined by the Supervisor that sales and/or use tax owed to the City has been reported and paid to another municipality, the City shall promptly notify the retailer that taxes are being improperly collected and remitted, and that as of the date of the notice, the retailer must cease improper tax collections and remittances. C. The City may make a written claim for recovery directly to the municipality that received tax and/or penalty and interest owed to the City, or, in the alternative, may institute procedures for collection of the tax from the taxpayer or retailer. The decision to make a claim for a recovery lies in the sole discretion of the City. Any claim for recovery shall include a properly executed release of claim from the taxpayer and/or retailer releasing its claim to the taxes paid to the wrong municipality, evidence to substantiate the claim, and a request that the municipality approve or deny in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the City submits a claim for recovery may, for good cause, request an extension of time to investigate the claim, and approval of the extension by the City shall not be unreasonably withheld. D. Within ninety (90) days after receipt of a claim for recovery, the City shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the claim in writing that the claim is either approved or denied in whole or in part, including the reasons for the decision. If the claim is approved in whole or in part, the City shall remit the undisputed amount to the municipality submitting the claim within thirty (30) days of approval. If a claim is submitted jointly by a municipality and a retailer or taxpayer, the check shall be made to the parties jointly. Denial of a claim for recovery may only be made for good cause. E. The City may deny a claim on the grounds that it has previously paid a claim for recovery arising out of an audit of the same taxpayer. F. The period subject to a claim for recovery shall be limited to the thirty six (36) month period prior to the date the municipality that was wrongly paid the tax receives the claim for recovery. (Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.910 NOTICE OF SALES AND USE TAX ORDINANCE AMENDMENT

2.7.910: NOTICE OF SALES AND USE TAX ORDINANCE AMENDMENT: A. In order to initiate a central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the City shall file with the Colorado Municipal League prior to the effective date of this section a copy of the City sales and use tax ordinance reflecting all provisions in effect on the effective date of this section. B. In order to keep current the central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the City shall file with the Colorado Municipal League, prior to the effective date of any amendment, a copy of each sales and use tax ordinance amendment enacted by the City. C. Failure of the City to file the ordinance or ordinance amendment pursuant to this section shall not invalidate any provision of the sales and use tax ordinance or any amendment thereto. (Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.911 PARTICIPATION IN SIMPLIFICATION MEETINGS

2.7.911: PARTICIPATION IN SIMPLIFICATION MEETINGS: The Director shall cooperate with and participate on an as-needed basis with a permanent Statewide sales and use tax committee convened by the Colorado Municipal League which is composed of State and municipal sales and use tax officials and business officials. The committee will meet for the purpose of discussing and seeking resolution to sales and use tax problems which may arise. (Ord. 91-161; Ord. 01-42)

Source: City of Colorado Springs, Colorado, City Code and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/coloradospringsco/latest/coloradosprings_co/0-0-0-3995Fetched: 11/1/2026