HomeMy WebLinkAboutO-2718 - Amends Sec. 3.64.170, utility taxpayer record keeping (3.64) (2)ORDINANCE NO.d,7 12
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
MARYSVILLE WASHINGTON AMEN])JNG MMC 3.64.170 AUTHORIZING TIll:
FINANCE DIRECTOR TO ISSUE AND ENFORCE SUBPOENAS AND TO ENTER
INTO AGREEMENTS WITH TAX?AYERS TO OBTAIN RECORDS,INSPECT
RECORDS AND TO CONDUCT AUDITS OFIAXPAYER RECORDS.
WHEREAS,the City has imposed a utility tax on certain utilities conducting
business within the City;
WHEREAS,the Finance Director pursuant to Chapter 3.64 MMC has the right to
inspect and audit the records of taxpayers:
WHEREAS,taxpayers have refused to allow access to records unless
Confidentiality Agreements are signed,or a subpoena is issued;
NOW,THEREFORE,it is hereby ordained by the City Council ofthe City of
Marysville,Washington,as follows:
Section 1.Marysville Municipal Code Section 3.64.170 is hereby amended to read as
follows:
3.64.170 Taxpayer record keeping,inspection and audit of taxpayer records,
Subpoena power, and agreements
Each taxpayer shall keep records for up to six years reflecting the amount of his
or her gross operating revenues on services within the city.Such records shall be
open at all reasonable times for inspection and audit by the finance director or his
or her duly authorized designee for verification of tax returns or for the tiling of
the tax ofa taxpayer who fail to make a return as required by law. If taxpayer
does not make records available for inspection or audit at reasonable times,or to
facilitate inspection and audit,the finance director is hereby authorized to issue a
subpoena to secure access to and inspection ofthe records,to recover records.or
to secure testimony,and to take such actions necessary to enforce such subpoena,
including commencement ofan action in court.The finance director is also
authorized to enter into an agreement with taxpayer as necessary to secure
inspection and audit,provided such agreement shall be consistent with all
requirements of Federal and State law,including the Public Records Act of the
State of Washington and all laws of the State of Washington concerning the
archiving ofpublic documents.
W/\\'pfi'mv/ord.laxaudit 07-112
PASSED by the City Council and APPROVED by the Mayor this E __day'of
____"2007,
CITY OF MARYSVILLE
:\/LJ;'
By A l.:~L'/<:Pu
DENNIS KENDALL,Mayor
ATTEST,
,City Clerk
Approved as 10 form:
Bd~J/'c'%JI-CJ-wD
G"RANT K,WEED,City Attorney
U/74/07rf
Date ofPublication:/l1z11cr7tf
Effective Date (5 days after publication):~U-Iy,'f-<'--L-
V,'/wptJnw/ord.laxaudil (17-112 2
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CITY OF MARYSVILLE
EXECUTIVE SUMMARY FOR ACTION
CITY COUNCIL MEETING DATE:November 13,2007
AGENDA ITEM:I AGENDA SECTION:
An Ordinance ofthe City Council of the City ofMarysville
Washington amending MMC 3.64.170 authorizing the
Finance Director to issue and enforce subpoenas and to enter
into agreements with taxpayers to obtain records,inspect
records and to conduct audits of taxpayer records.
I PREPARED BY:
!Sandy Langdon,Finance Director
i,ATTACHMENTS:
Ordinance
BLDGET CODE:'!fA
AGENDA NUMBER:
APPROVED BY]
!'""..
MA~'f~
AMOUNT:
Under the Marysville Municipal Code 3.64.170 the Finance Director is authorized to
inspect and audit taxpayer records for up to six years.The City is currently under contract
with Microflex to assist with the audit of the utilities business tax.During the audit
process,audit notification was sent to the taxpayers.A few ofthe tax payers have
responded indicating company policies related to the confidentiality of the proprietary
information and therefore can only provide this information through a subpoena process.
The attached Ordinance,as drafted by our attorneys'office,would provide subpoena
power and the right to enter into agreements to the Finance Director only as it relates to
MMC 3.64.170.The subpoena power would allow the Finance Director to comply with
the taxpayer policies and move forward with the utilities business tax audit.
I RECOMMENDED ACTION:Authorize the Mayor to sign the Ordinance amending
MMC 3.64.170 to authorize the Finance Director to issue and enforce subpoenas and to
enter into agreements with taxpayers to obtain records,inspect records and to conduct
audits oftaxpayer records.
COUNCIL ACTION: