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ORDINANCE NO. 1573 SERIES 2010 AN ORDINANCE AMENDING CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL CODE REGARDING THE PROCESS OF RESOLVING DISPUTES RELATED TO SALES AND USE TAX PAID TO A LOCAL GOVERNMENT WHEREAS, Chapter 3.20 of the Louisville Municipal Code sets forth provisions concerning the assessment and collection of sales and use taxes and the time limitation for hearing requests; and WHEREAS, the Governor of the State of Colorado has signed into law Senate Bill 10- 142 which requires any taxpayer protesting a deficiency notice for the payment of sales and use tax to file such protest with the local government within 30 days after the date of the notice, and also requires that any deficiency notice contain notification, in clear and conspicuous type, of the time limit to file a protest, amending C.R.S. 29- 2- 106.1(2) (a); and WHEREAS, the City Council desires to amend Chapter 3.20 of the Louisville Municipal Code to amend the time limit for a taxpayer to file a protest to the deficiency notice and the time limitation for hearing requests from 20 days to 30 days and to require that the deficiency notice contain notification of the time limit for filing a protest; and NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Section 3.20.425 of the Louisville Municipal Code is hereby amended to read as follows (words to be deleted are stricken through; words to be added are underlined): Sec. 3.20.425 Assessment of taxes. A. If any taxpayer fails, neglects or refuses to collect the tax, or to make a return, or to pay in full the tax required by this chapter, then the finance director, based on such information as is available, shall make an estimate of the tax due. In addition to the estimated tax, there shall be added penalties and interest as provided in this chapter. B. The finance director shall give the delinquent taxpayer written notice of determination, assessment and demand for payment, which notice shall contain notification in clear and conspicuous type of the time limit to file a protest to the notice and notice that the taxpayer has the right to elect a hearing on the deficiency. The notice shall be served personally or by certified mail, and which assessment of the deficiency amount shall be due and payable 30 20 days after service or mailing of such notice. If such tax deficiency amount, penalty and interest is not paid, or no request for hearing under this chapter is made, within 30 20 days after the notice of determination, assessment and demand for payment is 1