Ordinance 1989-0981 - Laserfiche WebLink

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employees of the City shall use their best efforts to determine if any retailers in the City were omitted from the listing and to notify the Executive Director, on behalf of the Council, of any such omissions within ninety (90) days of receipt of the monthly listing. (b) The Mayor or his designee is hereby authorized to execute a memorandum of understanding with the Department of Revenue providing for the control of confidential data, so as to enable the City to receive information concerning the status of each vendor's account and other information the provision of which is permitted by ~29-2-106 (4) (c) , C.R.S. . Except in accordance with jUdicial order or as otherwise provided by law, no official or employee of the City receiving information from the Department of Revenue pursuant to ~29-2-106(4) (c), C.R.S. , shall di vulge or make known to any person not an official or employee of the City any information which identifies or permits the identification of the amount of Sales Tax collected or paid by any individual vendor. Section 6. Deficiency Notices and Dispute Resolution. (a) Pursuant to the provisions of ~29-2-106.1, C.R.S. , upon the determination by the City Treasurer that the Sales Tax is due in an amount greater than the amount paid by a taxpayer, the City Treasurer is hereby authorized to mail or cause to be mailed a deficiency notice to the taxpayer by certified mail. The deficiency notice shall contain the information required by said ~29-2-106.1, C.R.S. , and may also contain other information deemed relevant by the City Treasurer. (b) Resolution of any dispute concerning deficiencies or denials of a taxpayer's claim for refunds shall be in accordance with ~29-2-106.1, C.R.S. (c) The City Treasurer is hereby authorized to prepare and make available to any taxpayer forms for claiming refunds of Sales Taxes paid. - 7 -