§ 53-10. Third-party collectors.

(1)

Legislative intent. It is hereby declared to be the legislative intent of the city, acting through its duly elected representatives, that, upon obtaining a third-party collector license, a third-party collector shall be authorized to collect or withhold the taxes imposed in articles II through VIII of this chapter and to remit such taxes to the manager as set forth in this chapter.

(2)

Duties, responsibilities, and liabilities. Upon obtaining a third-party collector license from the director of excise and licenses, a third-party collector shall become a collection agent for the city and shall assume all the duties, responsibilities, and liabilities of a vendor as set forth in articles II, III, IV, and VII of this chapter, an employer as set forth in article V of this chapter, a business as set forth in article VI of this chapter, or a telecommunications business as set forth in article VIII of this chapter.

(3)

Third-party collector and the vendors, employers, businesses, or telecommunication businesses that it collects or withholds taxes for are liable for the taxes imposed in this chapter. The third-party collector, as well as each vendor, employer, business, or telecommunications business for whom the third-party collector collects or withholds taxes for, shall be liable for the taxes imposed by articles II through VIII of this chapter. The manager may recover any unpaid taxes, penalties, and interest from the third-party collector, as well as each vendor, employer, business, or telecommunications business that is responsible for collecting or withholding the taxes imposed by articles II through VIII of this chapter.

(4)

License.

(a)

License required. No person shall engage in third-party collection without first obtaining a third-party collector license from the director of excise and licenses pursuant to chapter 32 of the Code. The failure to comply with this requirement is a violation of this chapter.

(b)

Application. The application for a third-party collector license shall be made pursuant to chapter 32 of the Code.

(c)

Approval by the manager of finance. No application for a third-party collector license shall be acted upon by the director of excise and licenses unless approved by the manager.

(d)

Revocation. If a third-party collector fails to comply with any of the requirements of the Code, ordinances or rules of the city pertaining to third-party collectors, the manager may make a written request to the director of excise and licenses to revoke the license of the third-party collector. A third-party collector license shall be revoked by the director of excise and licenses upon the written request of the manager only after notice and hearing as provided in article I of chapter 32 of the Code.

(e)

Appeal from revocation. Any finding or order of the director of excise and licenses made pursuant to article I of chapter 32 of the Code revoking the third-party collector license of any person or denying the licensing of any person engaged as a third-party collector shall be subject to review in the district court of the second judicial district of the state upon application of the aggrieved person, and the procedure for review shall be in accordance with that set forth in Rule 106(a)(4) of the Colorado Rules of Civil Procedure, as they may be amended from time to time and as any substitutionary provision may be made for review in the nature of certiorari. The decision of the district court may be reviewed in accordance with the Colorado Appellate Rules.

(5)

Bond.

(a)

Requirement. The manager may, in the manager's sole discretion, require an applicant for a third-party collector license to furnish a bond with a reliable surety company to be approved by the manager, which bond shall be conditioned to comply with all requirements, specifications and instructions of the manager and all of the requirements of the Code, ordinances, and rules of the city, pertaining to third-party collectors, including the payment of all applicable tax, penalties, interest, fees, or costs.

(b)

Amount of bond. An applicant for a third-party collector license shall furnish a bond in an amount sufficient to cover up to three (3) months' tax liability, unless the manager determines that the facts warrant a different amount. The department shall not accept bonds for less than five hundred dollars ($500.00). If the bond amount is calculated to be less than five hundred dollars ($500.00), a five hundred dollar ($500.00) bond is required.

(6)

Rules and regulations. The manager may prescribe such regulations following the procedures set forth in section 23 of this chapter as may in the manager's judgment be necessary or appropriate to carry out the purposes of this section.

(7)

Sunset. This section shall be repealed, effective December 31, 2020.

(Ord. No. 927-18, § 2, 9-17-18)

Cross reference

Licenses generally, Ch. 32.