HomeMy WebLinkAbout2009-0804 Documents Submitted at Meeting
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2. All food and beverages, except alcoholic beyerages, sold by a caterer
for an event located within the city. except alcoholic beveraaes and
exempt events as defined in AMC 4.34.030K:--aRd
3. The following items sold by combination facilities:
a. Salads from salad bars;
b. Dispensed soft drinks and coffee; aOO
c. Sandwiches or hot prepared foods ready for immediate consumption,;,_
d. The following items, including toppings or additions, scooped or
otherwise placed into a cone, bowl or other container for immediate
consumption whether or not they are consumed within the confines of
the premises where scooped or placed: Any frozen dessert regulated
by the Oregon State Department of Agriculture under ORS 621.311
and any ice cream, ice milk, sherbet or frozen yogurt. No tax shall be
imposed under this subsection, however, on any item whose volume
exceeds one-half gallon or more.
e. Any other food mixed, cooked or processed on the premises in form or
quantity for immediate consumption whether or not it is consumed
within the confines of the premises where prepared: and
4. The following items sold by combination facilities that are bakeries:
a. All those items listed in Section 4.34.020.A.3.a-d;
b. All bakery products sold for consumption on the premises; and
c. All "takeout" or "to go" orders of bakery products prepared on the
premises except for whole cakes, pies, and loaves of bread and any
order consisting of six or more bakery products.
5. Use of a delivery service for any activity under this Section.
whether an independent delivery service or operator provided delivery
service. does not excuse the operator from the reQuirement to collect
and remit the tax on the food and beveraaes sold.
B. Such tax shall be imposed at a rate of ene-five percent on the total amount
charged by the seller for the food and beverages, or for the meal. In the
computation of this tax any fraction of one-half cent or more shall be treated
as one cent.
c. AU Twentv percent (20%) of all taxes collected by the city under this
chapter shall be paid into the Open Space ~ Park~ Account for purposes of
aCQuisition. plannina. development and maior rehabilitation of City
parks per the City of Ashland's Capital Improvement Plan. Of the twenty
percent (20%) allocated to the Parks Account. twenty percent (20%) of
the amount collected must be used for Open Space aCQuisition. SY&h
taxes shall be used for the acquisition of Open Space lands or
easements and for such other purposes pertinent to the Open Space
Park Program as the Council and Park Commission may jointly
determine.
Ordinance No.
Page 3 of 10
D. Eiahty percent (80%) of all taxes collected bv the City shall be used for
the purpose of pavina for wastewater capital improvement proiects. per
the City of Ashland's Capital Improvement Plan. which includes. but is
not limited to. the wastewater treatment plant debt. The council may
decrease increase the rate of the tax or eliminate the tax described in
subsection 4.34.020.A up to a maximum of five percent after a public
hearing. Notice of the hearing shall be given by publication in a newspaper
of general circulation in the City at least 10 days prior to the date of the public
hearing. Notwithstanding subsection 4.34.020.C, taxes collected by the
City as a result of any increased rate under this subsection shall be
used for the purpose of researching, designing and constructing State
of Oregon mandated se'l:age treatment methods, 'I:hich may include,
but not be limited to, 'l:etlands.
E. The City mav retain UP to two percent (2%) of the tax collected for costs
of administration and collection.
4.34.030 Exemptions.
The tax levied by Section 4.34.020 shall be capped. at the amount specified. or
shall not be collected or assessed on food or beverages:
A. Sold by public or private schools or colleges except that food sold by
independent contractor operators at such schools or colleges shall be subject
to the tax imposed by this chapter;
B. Provided by Sold on hospitals-r arounds:
C. Provided by bed and breakfast establishments to their guests,;,_
D. Sold in vending machines;
E. Sold in temporary restaurants including food stands, booths, street
concessions and similar type operations, operated by non-profit
organizations or service clubs.
F. Served in connection with overnight or residential facilities--including, but not
limited to, convalescent homes, nursing homes, retirement homes and
motels--if the food and beverage are provided as part of the cost of sleeping
accommodations.
G. Provided by nonprofit tax-exempt organizations to citizens over 60 years of
age as a part of a recognized senior citizen nutritional program.
H. Sold for resale to the public.
I. Sold in bulk to the public for non-immediate consumption off the premises
such as includina but not limited to ice cream packed in a container of
one-half gallon or more.
J. Which are candy, popcorn, nuts, chips, gum or other confections but not
including ice cream, frozen yogurt, cakes, pies or other desserts.
K. Sold after July 1,1993, but before December 31,1993, pursuant to a
contract for the sale of such food or beverages signed and delivered to
the operator prior to May 4, 1993, provided that a copy of such contract
is retained by the operator for revie'l: by the director upon request.
Ordinance No.
Page 4 of 10
Sold bv an operator at a sinale food service event located within the
city in which restaurant or caterina services. (exclusive of alcohol)
exceed $5000.00. in which case. the applicable food and beveraae tax
shall not be excused but shall be capped at two-hundred fifty dollars
{J250.00l.
4.34.040 Operator's Duties.
Each operator shall collect the tax imposed by this chapter, to the same extent and
at the same time as the amount for the food or beverage is collected from every
purchaser. The amount of tax need not be separately stated from the amount of the
food or beverage. Every operator required to collect the tax imposed in this chapter
shall be entitled to retain five percent of all taxes collected to defray the costs of
collections and remittance.
4.34.050 Reporting and remitting.
A. Reportina. On or after July 1,1993, eEvery operator shall, on or before the
last day of the month following the end of each calendar quarter (in the
months of April, July, October and January), make a return to the director, on
forms provided by the City, specifying the total sales subject to this chapter
and the amount of tax collected under this chapter. The operator may
reauest or the director may establish shorter reportina periods for any
operator if the operator or director deems it necessary in order to
insure collection of the tax and the director may reauire further
information in the return relevant to payment of the liability. A return
shall not be considered filed until it is actuallv received bv the director.
B. Remittina. At the time the return is filed, the full amount of the tax collected
shall be remitted to the director. ,.. return shall not be considered filed
until it is actually received by the director. Payments received by the
director for application against existing liabilities will be credited toward the
period designated by the taxpayer under conditions which are not prejudicial
to the interest of the City. A condition which is considered prejudicial is the
imminent expiration of the statute of limitations for a period or periods.
C. Order of Payments. Nondesignated payments shall be applied in the order
of the oldest liability first, with the payment credited first toward any accrued
penalty, then to interest, then to the underlying tax until the payment is
exhausted. Crediting of a payment toward a specific reporting period will be
first applied against any accrued penalty, then to interest, then to the
underlying tax. The director, when in the director's discretion determines that
it will be in the best interest of the City, may specify that a different order of
payment credit should be followed with regard to a particular tax or factual
situation. The director may establish shorter reporting periods for any
operator if the director deems it necessary in order to insure collection
of the tax and the director may require further information in the return
rele\'ant to payment of the liability.The director may establish shorter
reporting periods for any operator if the director deems it necessary in order
to insure collection of the tax and the director may require further information
Ordinance No.
Page 5 of 10
in the return relevant to payment of the liability. When a shorter return period
is required, penalties and interest shall be computed according to the shorter
return period. Returns and payments are due immediately upon cessation of
business for any reason. All taxes collected by operators pursuant to this
chapter shall be held in trust for the account of the City until payment is made
to the director. A separate trust bank account is not required in order to
comply with this provision.
The amendments to Section 4.34.050 shall be considered effective as of
January 1, 2003. ".ny operator which may be entitled to a refund or a
credit for penalties assessed and paid due to the application of
payments pursuant to AMC Section 4.34.050 as it existed prior to
enactment of this ordinance, but after January 1, 2003, must file a
written claim within 30 days from the effective date of this ordinance for
a refund of such penalties 'l:ith the director. Upon receipt of a written
claim for refund of penalties assessed, the director will, within 30
calendar days, make a determination as to 'l:hether any refund is due.
In the event a refund is due, an operator may claim a refund, or take as
credit against taxes collected and remitted, the amount overpaid, paid
more than once or erroneously or illegally collected or received in a
manner prescribed by the director. The operator shall notify director of
the operator's choice no later than 15 days following the date director
mailed the determination. In the event the operator has not notified the
director of the operator's choice 'l:ithin the 15 day period and the
operator is still in business, a credit 'Nill be granted against the tax
liability for the next reporting period, if the operator is no longer in
business, a refund check 'I:ill be mailed to claimant at the address
provided in the claim form. Any operator who fails to file a claim for
refund as set forth in this subsection shall be deemed to have waived
any entitlement to refund of overpayment of penalties.
4.34.060 Penalties and Interest.
A. Any operator who fails to remit any portion of any tax imposed by this chapter
within the time required, shall pay a penalty of ten percent of the amount of
the tax, in addition to the amount of the tax.
B. Any operator who fails to remit any delinquent remittance on or before a
period of 60 days following the date on which the remittance first became
delinquent, shall pay a second delinquency penalty of ten percent of the
amount of the tax in addition to the amount of the tax and the penalty first
imposed.
C. If the director determines that the nonpayment of any remittance due under
this chapter is due to fraud, a penalty of 25% percent of the amount of the tax
shall be added thereto in addition to the penalties stated in subparagraphs A
and B of this section.
D. In addition to the penalties imposed, any operator who fails to remit any tax
imposed by this chapter shall pay interest at the rate of one percent per
Ordinance No.
Page 6 of 10
month or fraction thereof on the amount of the tax, exclusive of penalties,
from the date on which the remittance first became delinquent until paid.
E. Every penalty imposed and such interest as accrues under the provisions of
this section shall become a part of the tax required to be paid.
F. Notwithstanding subsection 4.34.020.C, all sums collected pursuant to the
penalty provisions in paragraphs A, Band C of this section shall be
distributed to the City of Ashland Central Service Fund to offset the costs of
auditing and enforcement of this tax.
G. Waiver of Penalties. Penalties and interest for certain late tax payments may
be waived pursuant to AMC 2.28.045 D.:.
4.34.070 Failure to Collect and Report Tax--Determination of Tax by Director.
If any operator should fail to make, within the time provided in this chapter, any
report of the tax required by this chapter, the director shall proceed in such manner
as deemed best to obtain facts and information on which to base the estimate of tax
due. As soon as the director shall procure such facts and information as is able to
be obtained, upon which to base the assessment of any tax imposed by this chapter
and payable by any operator, the director shall proceed to determine and assess
against such operator the tax, interest and penalties provided for by this chapter. In
case such determination is made, the director shall give a notice of the amount so
assessed by having it served personally or by depositing it in the United States mail,
postage prepaid, addressed to the operator so assessed at the last known place of
address. Such operator may make an appeal of such determination as provided in
section 4.34.080. If no appeal is filed, the director's determination is final and the
amount thereby is immediately due and payable.
4.34.080 Appeal.
Any operator aggrieved by any decision of the director with respect to the amount of
such tax, interest and penalties, if any, may appeal pursuant to the
Administrative Appeals Process in AMC 2.30.020. except that the appeal shall
be filed to the city council by filing a notice of appeal with the city
administrator within 30 days of the serving or mailing of the determination of tax
due. The council shall fix a time and place for hearing such appeal, and the
city administrator shall give five days written notice of the time and place of
hearing to such operator at the last known place of address. The hearinas
officer council shall hear and consider any records and evidence presented
bearing upon the director's determination of amount due, and make findings
affirming, reversing or modifying the determination. The findings of the hearinas
officer council shall be final and conclusive, and shall be served upon the
appellant in the manner prescribed above for service of notice of hearing. Any
amount found to be due shall be immediately due and payable upon the service of
notice.
4.34.090 Records.
It shall be the duty of every operator liable for the collection and payment to the city
of any tax imposed by this chapter to keep and preserve, for a period of three years,
Ordinance No.
Page 7 of 10
all such records as may be necessary to determine the amount of such tax. The
director shall have the right to inspect all records at all reasonable times.
4.34.100 Refunds.
A. Whenever the amount of any tax, interest or penalty has been overpaid or paid
more than once, or has been erroneously or illegally collected or received by the
city under this chapter, it may be refunded as provided in subparagraph B of this
section, provided a claim in writing, stating under penalty of perjury the specific
grounds upon which the claim is founded, is filed with the director within one year of
the date of payment. The claim shall be on forms furnished by the director.
B. The director shall have 20 calendar days from the date of receipt of a claim to
review the claim and make a determination in writing as to the validity of the claim.
The director shall notify the claimant in writing of the director's determination. Such
notice shall be mailed to the address provided by claimant on the claim form. In the
event a claim is determined by the director to be a valid claim, an operator may
claim a refund, or take as credit against taxes collected and remitted, the amount
overpaid, paid more than once or erroneously or illegally collected or received in a
manner prescribed by the director. The operator shall notify director of claimant's
choice no later than 15 days following the date director mailed the determination. In
the event claimant has not notified the director of claimant's choice within the 15
day period and the operator is still in business, a credit will be granted against the
tax liability for the next reporting period, if the operator is no longer in business, a
refund check will be mailed to claimant at the address provided in the claim form.
C. No refund shall be paid under the provisions of this section unless the claimant
established the right by written records showing entitlement to such refund and the
director acknowledged the validity of the claim.
4.34.110 Actions to Collect.
Any tax required to be paid by any operator under the provisions of this chapter
shall be deemed a debt owed by the operator to the city. Any such tax collected by
an operator which has not been paid to the city shall be deemed a debt owed by the
operator to the city. Any person owing money to the city under the provisions of this
chapter shall be liable to an action brought in the name of the City Of Ashland for
the recovery of such amount. In lieu of filing an action for the recovery, the City of
Ashland, when taxes due are more than 30 days delinquent, can submit any
outstanding tax to a collection agency. So long as the City of Ashland has complied
with the provisions set forth in ORS 697.105, in the event the City turns over a
delinquent tax account to a collection agency, it may add to the amount owing an
amount equal to the collection agency fees, not to exceed the greater of fifty dollars
or fifty percent of the outstanding tax, penalties and interest owning.
4.34.120 Violations Infractions.
Ordinance No.
Page 8 of 10
All violations of this chapter are punishable as set forth in AMC 1.08.020. It is
a violation of this chapter for A any operator or other person wile to:
A. fails or refuses to comply as required herein.i...,
!l or to fail or refuse to furnish any return required to be made.i..., or fails
or refuses to
C. fail or refuse to permit inspection of records:,
D. fail or refuse to furnish a supplemental return or other data required by
the director.i...,
E. or'l:ho renders a false or fraudulent return or c1aim.i..., 9F
E wile fails, refuses or neglects-to remit the tax to the city by the due date.:.
The remedies provided bv this section are not exclusive and shall not prevent
the City from exercisina any other remedy available under the law. nor shall
the provisions of this ordinance prohibit or restrict the City or other
appropriate prosecutor from pursuina criminal charaes under state law or city
ordinance. is guilty of an infraction and shall be punished as set forth in
section 1.08.020 of the Ashland Municipal Code.
4.34.130 Confidentiality.
Except as otherwise required by law, it shall be unlawful for the city, any officer,
employee or agent to divulge, release or make known in any manner any financial
information submitted or disclosed to the city under the terms of this chapter.
Nothing in this section shall prohibit:
A. The disclosure of the names and addresses of any person who are operating a
restaurant; or
B. The disclosure of general statistics in a form which would prevent the
identification of financial information regarding an individual operator; or
C. Presentation of evidence to the court, or other tribunal having jurisdiction in the
prosecution of a~ criminal or civil claim by the director or an appeal fF9m
the director for amount due the city under this chapter.
D. The disclosure of information when such disclosure of conditionallv
exempt information is ordered under public records law procedures.
E. The disclosure of records related to a business's failure to report and
remit the tax when the report or tax is in arrears for over six months or the
tax exceeds $5.000.00. The City Council express Iv finds and determines
that the public interest in disclosure of such records clearlv outweiahts
the interest in confidentialitv under ORS 192.501(5).
SECTION 4.34.140 Examining Books, Records, or Persons.
The city, for the purpose of determining the correctness of any tax return, or for the
purpose of an estimate of taxes due, may examine or may cause to be examined by
an agent or representative designated by it for that purpose, any books, papers,
records, or memoranda, including copies of operator's state and federal income tax
return, bearing upon the matter of the operator's tax return.
Ordinance No.
Page 9 of 10
SECTION 4.34.160 Termination of tax.
This chapter shall expire on December 31, 20302040, unless extended by a vote of
the electorate.
SECTION 2. Severability. The sections, subsections, paragraphs and clauses of
this ordinance are severable. The invalidity of one section, subsection, paragraph,
or clause shall not affect the validity of the remaining sections, subsections,
paragraphs and clauses.
SECTION 3. Savinas. Notwithstanding this amendment/repeal, the City ordinances
in existence at the time any criminal or civil enforcement actions were commenced,
shall remain valid and in full force and effect for purposes of all cases filed or
commenced during the times said ordinance(s) or portions thereof were operative.
This section simply clarifies the existing situation that nothing in this Ordinance
affects the validity of prosecutions commenced and continued under the laws in
effect at the time the matters were originally filed.
SECTION 4. Referral to Special Election. Pursuant to Resolution No. 2009 -
the Ashland City Council has referred this Ordinance to the Voters for approval at
the Special Election dated November 3, 2009. Accordingly this Ordinance shall not
be effective unless and until approved by the voters of the City of Ashland and
following the official acceptance of the canvas of the vote.
SECTION 5. Codification. Provisions of this Ordinance shall be incorporated in the
City Code and the word "ordinance" may be changed to "code", "article", "section",
"chapter" or another word, and the sections of this Ordinance may be renumbered,
or re-Iettered, provided however that any Whereas clauses and boilerplate
provisions (i.e. Sections 2-5) need not be codified and the City Recorder is
authorized to correct any cross-references and any typographical errors.
The foregoing ordinance was first read by title only in accordance with Article X,
Section 2(C) of the City Charter on the day of , 2009
and duly PASSED and ADOPTED this day of , 2009
Barbara M. Christensen, City Recorder
SIGNED and APPROVED this _ day of
,2009.
John Stromberg, Mayor
Reviewed as to form:
Richard Appicello, City Attorney
Ordinance No.
Page 10 of 10
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