Local Licensing Authority Minutes 2000 11 27

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Louisville Local Licensing Authority Meeting Date: November 27, 2000 Page 6 Deputy City Clerk Bolte asked Ms. Ray to raise her right hand to be sworn. She proceeded with the oath, "Do you solemnly swear or affirm under penalty of perjury that the testimony you are about to give will be the truth, the whole truth and nothing but the truth?" Ms. Ray: Yes. Ms. Ray testified that she is the Director of Finance and Administrative services for the City of Louisville, a position she has held for about five and on-half years. Among her responsibilities is revieWing sales tax revenues for the City. Ms. Ray testified that on a monthly basis she receives a report from the State of Colorado, which shows the City's sales tax breakdown by vendor. By reviewing this report, she is able to identify who is not remitting sales tax and she sends this information to the State for follow-up. Ms. Ray testified that she'd had an opportunity to review the affidavit of Douglas C. Kowalis, and she agreed with the statement set for the in paragraph 5 of the affidavit. She testified that the City receives the report two months after payments are received. Attorney Barnett then asked Ms. Ray to address the June payment, which the Licensee had testified was made only a few days after is was due but which was not posted by the State until much later. Ms. Ray stated that a payment made in June would have been for May sales because sales tax remittance is due on the 20th of the month following the sales. A payment made in July would be for June sales. Ms. Ray further testified that a payment made in June would not be applicable to any sales activity or taxes due after the July 31, 2000 issuance of the Licensee' s liquor license. Ms. Ray then testified that as of the date of the Show Cause hearing, the City had received reports for sales activity through September, and based upon her review of those reports the Licensee made no sales tax remittance payments subsequent to the Authority granting the liquor license. Vice Chairperson Lipton asked if the licensee had any rebuttal evidence. Mr. Davis re-stated the lengthy timeline surrounding the June payment, agreed that it was for May sales, but stressed that the payment had only been posted to their account this month. He stated that he had talked with Agent Kowalis earlier in the month, that he might even still have the phone message, and that Agent Kowalis informed him that the May payment had just been posted to their account. Mr. Davis stated that the payment was for $2,580.00, dated June 23, 2000, cleared their bank on September 14, 2000, and was posted to their account on November 4, 2000. Member Jeffers asked Mr. Davis if he thought there was a problem with just that one check, or if he believes there is a problem with the state properly tracking any of their other payments. Member Jeffers also asked if the payments for July, August, September and October were paid on time, or whether they were paid in November. Mr. Davis responded that he is suggesting there is evidence to support that the state has had difficulty tracking their payments. Mr. Davis continued that the August and September 1999 payment for 6