§ 53-23. Administration of article; rules and regulations.

Except for those provisions of this article concerning licensing specifically referring to the director of excise and licenses, the administration of this article is vested in and shall be exercised by the manager, who shall prescribe such forms and such regulations as may in the manager's judgment be necessary or appropriate to carry out the purposes of this article, including forms or regulations for the making of returns, the ascertainment, assignment and collection of the tax, and for the proper administration and enforcement thereof. In prescribing regulations, the manager shall, notwithstanding the procedures set forth in section 2-93 of the Code, comply with the following:

(1)

Submit the proposed regulation to the city attorney for review as to legality. No rule or regulation shall take effect without the approval of the city attorney.

(2)

Notify the city council of the proposed rule or regulation by a letter addressed to the president of the council, which the city clerk shall read or mention, at the discretion of the president of the council, at the next regularly scheduled meeting of the council following receipt of the letter. The manager shall include in the letter the following:

a.

The purpose of the regulation or the reason for the change in policy, if any, inherent in the regulation.

b.

The cost of enforcing the regulation and the anticipated benefits or revenue to be derived from the regulation.

c.

A general description of the industry or enterprises that will be affected, directly or indirectly, by the regulation if different, in the opinion of the manager, from the general tax-paying community.

No rule or regulation shall take effect without the notice described herein being given to the president of the council.

(3)

Publication of the proposed regulation once in an official publication of the city after the aforesaid notification to the president of the council. The regulation shall become effective sixty (60) days after its publication unless otherwise stated in the regulation.

(4)

After publication, the manager shall file three (3) copies of the regulation with the city clerk and one (1) copy each with the city attorney and the executive director of the department of revenue of the State of Colorado; such filings shall constitute evidence for the presumption that the regulation was duly adopted and promulgated in compliance with the foregoing procedures and with the requirements of article VI, chapter 2, of the Code.

The manager may delegate the administration of this article or any part thereof to duly authorized deputies or agents.

(Ord. No. 666-81, § 1, 12-14-81; Ord. No. 679-87, § 1, 11-23-87; Ord. No. 26-91, § 1, 1-7-91; Ord. No. 279-03, § 8, 4-21-03)