Title
Sales & Use Tax Code Presentation
Body
• Most, if not all, large home rule cities have their own tax code and self-collect.
• As a result the home rule cities have their own tax audit staffs.
• Sales and use tax codes generate revenue and disputes.
• There is a large body of case law that applies to sales and use tax codes.
• Commerce City studied how to clarify one section in particular, 20-4-7.
• However, TABOR complicates such a study because we have had a clarification ruled to be a "new tax" in a recent case.
• So we must look at options.
Staff Responsible (Department Head): Roger Tinklenberg
Staff Member Presenting: Roger Tinklenberg
Financial Impact: None
Funding Source: N/A
Staff Recommendation: This presentation is for Council's information and discussion.