THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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The original deda2tion or any subsequent amendment thereof may be increased or decreasetl on or before any subsequent quarterly payment date asprovitletl for herein 128 1306PAYMENT TOACCOMPANY DECLARATION Such declaation of esfimatetl tax to be paid to the City shall be accompanietl bya payment ofat leastone fourthof heestimatetl anaaal NON WIIHHELD AND OR UNDER WITHHELD tax DUE and at leas a similar amount shall be paid on or before thelast tlay ofthe seventh and tenth months after the beginning ofthetaxable year and on or before the last day ofthefrst month of Ne succeeding year following the taxable year However if an amentled detlam0on has been fled the unpaid balance shown due thereonshall be paid inequal installments on orbeforethe remaining payment dates a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ither the Administraror hereuntler orNe Board of Review may abate penalty orinterest orboth forgootl cruseshown 128 1505 VIOLATIONS Any personwho shall a Fail neglect or refuse to make any return or declaration required by thischapter or b Make any incomplete false orf2udulent return ar c Intentionalry or willfully fail neglect or refuse to pay the tax penaltlesor interestimposed by thischapter or d Fail neglect or refuse to withholtl the tax from his employees or remit such withholding to theAdministrator or e Refuse to permit Ne Administrator oranydury authodzetl agent or employee to examine his hooks records papers dnd federal AND STATE income Lax returnsrelating to Ne income ornetprofts of a taxpayer or f Fail to appear before theAdministrator and to produce his books recerds papers orfetleml AND STATE income tax returns relating to Ne income ornet profts of a taxpayer upon ortler ofsubpoena oftheAtlministrator or g Refuse to disclose to Ne Administrator any information with respect tothe income ornetprofts ofa taxpayer or h Fail to comply with the proutsl0ns of Nis chapter or any order or subpoena ofNe Administratorauthorized herebyor i Gve to an employerfalse information as Nhis true name correct social security number and residence adtlress or fail ro promptly notify an employer of any change ip residence address and date thereof or recoils of j Fail to use ordinary diligence in maintaining proper employees residence addresses total wages paitl and City tax withheltl orto knowingly give Ne Administrator false Informaton or k Attempt N do anything whatever to avoid Ne payment of Ne whole or any part ofthe tax penalties or interest imposed by this chapter shall be guilty of a FIRST DEGREE misdemeanor antl shall be fned not more Nanfi adreaONE THOUSAND dollars53 000 00or imprisonetl not more thansa months orboth fareach offense 128 1506 LIMITATION ONPROSECUTION All prosecutions under Nis section must be ommencetl within five THREE3 yearsfrom thetime oftheoffense complained of exceptTnthe wse of failure to file a return orinthecase of fling a false orfmutluleM returnor a RETURN HAVING AN OMISSION OF 25 OR MORE OF INCOME EQUAL TO NINETY PERCENT OFTHE FINAL TAX LTABILITY FORTHE TAX YEAR DUE ON OR BEFORE APRIL 15r OFTHE CURRENTYEAR 128 1307 ANNUAL RETURN On or before the ffteenN day ofthefourth month of theyear following that for which such dedamtion or amended dedaation was filed an annual return shall be filed and any balance which may be tlue Ne City shall be paid therewith inaaordance withtheprovisions of8e on1281301 INTERESI AND PENALTIES 128 1501 INTEREST ON UNPAIDTAX All taxesimposed and all moneys withheldor requiretl to be withheld by employers and all installments ofestimated taxesrequired to be paid antler the provisions of this chapter and remaining unpaitl after they become due shall bear interestat Ne rate ofeight percent 800 aper annum 128 1502 PENALTIES ONUNPAIDTAX In addition to interest asprovided insertion128 1501 penalties bawtl on the unpaid tax orinsblimenlsofestimated tax are hereby imposed asfollows a For failure to pay taxes or estimated taxes tlue other Nan taxes withheld ten ONE percent 10 per annum MONTH OR FRACTION OFA MONTH THEREOF butnot lessthan twenty five tlcllars25 00 b For failure to remit taxes withheld from employees ten percent 30 per monN or fraction OF A MONTN thereof but Ne acamulated penalty shall notexceetl ffty percent60upon any unpaitl amount and shall not be less than twenty fve dollars 25 00 c A PENALTY OFTWENTY FNE DOLLARS25 00SHALL BE ASSESSED FOR FAILURE TO FILEANINCOME TAXRETURN THIS PENALTY SHALL BE IN ADDITION TO ANY OTHER PENALTIES THAT MAY BE ASSESSED 128 1503 EXCEPTIONS A penaltyshall notbe assessetl on an addi0onaltaxassessment made by theAdministratorwhen a return has been fletlingood faith antl Ne taxpaitl thereonwithin the time prescribed by theAdministrator and intheabsence of fraud neither penalty norinterest shall be assessed on any additional tax assessment rewlting from a fedeal autlit providingan amentletl return isfiled and theadditional tax is paidwithin three monthsafter a final tletennination of thefederal taxliability SUBJECT TO TXZS TAXran the limitation oftime within which prosecWOn must be commenretl shall be tenSI6years from the date the return was due orNe datethefalse orfaudulentreturn was filed 128 1507 FAILURE TO PROCURE FORMS NOT EXCUSE Tne failure ofany employer or person to receive or procure a return declaration or other required form shall not excuse him from making any informaton return ordeclaration from filing such form orfrom paying thetax COLLECRON OF UNPAIDTAXESAND REFUNDS OFOVERPAYMENTS 126 1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS All taxesimposetl by thisap er shall be cellectible together wiN any interest and penalties thereon by suit as other debts of like amount are remvereble ALL LEGAL ACRONS TO RECOVER MUNICIPAL INCOME TAXES AND PENALTIES AND INTERESTTHEREON SHALL BE BROUGHT WITHIN THREE3 YEARS AFTER THE TAX WAS DUE OR THE RETURN WAS FILED WHICHEVER IS LATER Eexcept in the case of fmuQ of omission of 25ORMORE ofIncome subjectto thistax orof failure N file a return an additional assessment shall not be made OR LEGAL ACTIONINITIATED after threeSIX6 years from thetime Ne return was tlue or filed whichever is later HOWEVER in those casesin which a Commissioner of Internal Revenue and the taxpayer have executed a waiver ofthe fetlemi sfltute oflimi atlons theperiod within which an additonal assessment may be matle by Ne Administrator shall be one year from the time ofthefinal determination ofthefetleml taxliability 128 1702 REFUNDS OFTAXES ERRONEOUSLY PAID a Taxes erroneously paid shall not be refunded unless a tlaim for refund is made within three years from Ne date which such payment was madeorthereturn was due orwiNih three months after thefoal tletermination of thefetle2l tax liability whicheveris lateu IN ADDITION THE FOLLOWING SHALL APPLY REGARDING REFUNDS OE TAX WITHHELD FROM NON QUALIFIED DEFERRED COMPENSATIONPLANS NDCP Ord 3467 Passetl619 67J 1 ATAXPAYER MAY BE ELIGIBLE FORAREFUNDIF THE TAXPAYER HAS SUFFERED A LOSS FROM A NDCP THE LOSS WILL BE CONSIDERED SUSTAINED ONLY IN THE TAXABLE YEAR IN WHICH THE TAXPAYER RECEWESTHE FINAL DISTRIBUTION OF MONEYAND PROPERTY PURSUANT TO THE NDCP FULL LOSS IS SUSTAINED IF NO DISTRIBUTION OF MONEY AND PROPERTYWILL BE MADE BYTHE NDCP
2 A TAXPAYER WHO RECEIVES INCOME AS A RESULT EMPLOYEE HOWEVER NOTHING IN THIS OF PAYMENTS FROM A NDCPAND THAT INCOME IS SUBPARAGRAPH SHALL AFFECT THE RIGHT OF A LESS THAN THE AMOUNT OF INCOME DEFERRED TO NONRESIDENT EMPLOYEE TO APPLY DIRECTLY TO THE THE NDCP AND UPON WHICH MUNICIPAL TAXWAS CITY OF LAKEWOOD FOR REFUND OF INCOME TAX WITHHELD THEN A REFUND WILL BE ISSUED ON WITHHELD FOR DAYS WORKED OUTOFLAKEWOOD TXE AMOUNT REPRESENTING THE DIFFERENCE D PAYMENTS ON DELINQUENTAMOUNTB SHALL BE APPLIED BETWEEN THE DEFERREDINCOME THAT WAS TAXED IN THE FOLLOWING MANNER AND THE INCOME RECENED FROM THE NDCP IF 1 TO UNPAIDTAX THEN TO PENALTY AND INTEREST DIFFERENT TAX RATES APPLIED TOTHE TAX YEARS ASSESSMENTS ON A YEAR BV YEAR ORDER BEGINNING IN WHICH DEFERRALS A WEIGHTED AVERAGE OF WITH THE OLDEST YEAR FORWMILN DELINQUENCIES ARE THE DIFFERENT TAX RATES WILL BE USED TO DUE COMPUTE THE REFUND AMOUNT 3 REFUNDS SHALL BE ALLOWED ONLY IF THE LOSS IS ATTRIBUTABLE TO THE BANKRUPTCY OF THE 32 TO TXE TAXPAYER SCURRENT ESTIMATED TAX EMPLOYER WHO HAD ESTABLISHED THE NDCP OR LIABILITY THE EMPLOYEE S FAILURE OR INABILITY TO SATISFY ALL OF THE EMPLOYER STERMS AND 128 1703 AMOUNTS OF LFSSTHAN BHEBOLLAR FIVE DOLLARB CONDITLONS NECESSARY TO RECENE THE Amountsof lessthan eaeFIVE tlollar5 y25 00shall not becollected or NONQUALIFIED COMPENSATION b INCOME TAX THAT HAS BEEN DEPOSITEDWITHTHE CITY refunded OF LAKEWOOD BUT SHOULD HAVE BEEN DEPOSITED REDIr FOR TAX WITH ANOTHER MUNICIPALITY IS ALLOWABLE BY THE PAID TOOTHERMUNICIPALITIES CITYOFLAKEWOODASAREFUND BUT ISSUB ERTOTHE 128 1901 NONRESIDENTTAXPAYERS THREE YEAR LIMITATION ON REFUNDS INCOME TAX Section 1281901 was repealed byONinance 7371 passed December 20 THAT SHOULD HAVE BEEN DEPOSITED WITH THE CITYOF 1971 LAKEWOOD BUT WAS DEPOSITED WITH ANOTHER MUNICIPALITY SHALL BE SUBIECT TO RECOVERY eY THE 128 1902 TAXCREDIT CITY OF LAKEWOOD THE CITY OF IAKEWOOD WILL a When the taxable income ofa resident of the Cty of Lakewood is ALLOWANON REFUNDABLE CREDIT FOR ANY AMOUNT subject to a municipal income tax in another municipality on the same income OWED THE CITY OF LAKEWOOD THAT IS IN EXCESS OF taxable underthis chaptegsuch resident shall beallowed a creditof the amount THE AMOUNT TO BE REFUNDED BY THE OTHER of inwme tax paid on such taxable income to such other MUNICIPALITY AS LONG AS municipality equal to THE TAX RATE OF 7HE OTHER MUNIQPALITY ISTHE SAME OR HIGHER THAN THE CITY fifty percent 50 oftoe amount obtained by multlplying Me lowerof thetax rate ofsuch other munitlpality orof theCity ofLakewood by thetaxahle income OF LAKEWOOD STAX RATE IF THE CITY OFLAKEWOOD S earned in or attributable to the munitlpality of employment or business activity TAX RATE IS NIGHER THE TAX REPRESENTING THE NET but inany event such credit shalt not be applietl to a rate in excess of one DIFFERENCE OF THE RATES IS ALSO SUB ERTO percent1 ofthe taxable income earned in orattributable to themunicipality COLLECRON BY THE CITYOFLAKEWOOD of employment or business activity For the purposes of this section Nxable C OVERPAYMENTSOFWITHHELD TAX THAT HAVERESULTED income shall include the distributive share of netprofts of a resident partner or DUE TO INCORRECT WITHHOLDING OF AN EMPLOYEE BY ownerof an uninmrpomtetl business AN EMPLOYERAND ARE NOT DUE ASARESULYOF EXCESS entity b A claim farcreditorrefund underthis section shall be made in such WITHHOLDING REQUESTED BY THE EMPLOYEE SHALL BE manner as4he Administrator may by regulation provide Inthe eventsuch REFUNDED TO THE EMPLOYER II SHALL BE THE lakewootl resident fails neglects or refuses to file an annual reNm or RESPONSIBILITY OF THE EMPLOYER AND NOT THE CITY OF LAKEWOOD TO REFUND SUCH OVERPAYMENT TO THE tledaration on theformprescribed by theAdminis ratop heshall notbe entitled to such cred horrefund and shall be consideretl inviolation ofthis chapter for The Administrator is authorized to anange far the payment of unpaid failure tofile a return taxes interest antl penalties on a schedule of installment payments whenthe 128 1903 CLAIMFOR CREDIT taxpayer has proved to the Administrator that due to certain hartlship Section 128 1903 was repealed by ONinance371 passed December 20 1971 contlitions he is Lnable to pay Me full amount of the tax due Such authodration shall notbe granted untll proper returns arefled by the taxpayer Pot all amounts owetl by him under this draptec Failure to makeany defened DISBURSEMENT OFRECEIPTS OF TAXCOLLECRON payment when tlue shall muse thetotal unpaid amount including penalty and 128 2101 DISBURSEMENTOFFUNDS COLLECTED interest tobecome payable on demand and theprovisions ofSections 1281505 The funds collected under the provisions ofthis chapter shall be disbursed antl 128 1701 shall apply inthe following manner a First such partHereof as shall be necessary to defiay all expenses 128 2305 AUTHORITYTODETERMINE AMOUNTOFTAX DUE of wllecting the tax and of administering and enforcing the aPzmerlfthe taxpayer failsto fie a provisions ofthis chapter shall be paid tax return whir7i is required by this chapter within Me time prescribed tkerefere b The balance remaining after payment ofthe expenses referretl to in but consents to disclose all inorma ion necessary to the prepamtlon thereof subsection a hereof shall be deposited in Me General Fund for Men the Administrator may prepare such return which after heing signed by municipal purposes such person may be receivedby MeAtlministrator asthereturn of wchperson b Ifany taxpayer failsro file a tax return which is required by this chapter within thetime prescribed Nverefere or DUTIES ANDAITHORITYOFTHE ADMINISTRATOR makes willNlly orotherwise a false orfraudulent retym then theAtlministrator 128 2301 DUTY TO RECENETAXIMPOSED shall make in a reasonable manner such return from his own knowletlge and Itshall be theduty oftheAdministrator to receive thetax imposetl by Mis ham such information ashe can obtain MroughouttesUmom orotherwise chapter inthe mannerprescribed herein from thetaxpayers to keep an accuate recoMthereof antl to report c all moneysso received 128 2302 DUTY TO ENFORCECOLLECTION It shall be the tluty oftheAdministrator to enforce payment ofall taxes awing to Me City to keep accurate reroMsfor a minimum ofwe SIX6years showing Me amount tlue from each taxpayer required to file a tledaration and IN ANY CASE WHERE ATAXPAYER make any return or both indudinqlazes withheld and to show Me dates and HAS FAILED TO FILE A RETURN OR HAS FILED A RETURN WHICHDOES amounts ofpayments thereof NOT SNOWTHE PROPERAMOUNTOF TAX DUE THE ADMINISTRATOR MAY DETERMINE THE AMOUNT OF TAX APPEARING TO BE DUE THIS 128 2303 AUTHORITYTOMAKEAND ENFORCEREGULATIONS QTY FROM THE TAXPAYER AND SHALL SEND TO SUCH TAXPAYERA The Atlministrator is hereby charged with the enforcement of Me WRITTEN STATEMENT SHOWING THE AMOUNT OF TAX 50 provisions ofthis chapter and is hereby empowered subjeR to the approval of DETERMINED TOGETHER WITH INTEREST AND PENALTIES THEREON Me Board of Review to adopt and promulgate and to enforce rules and IF ANY SUCH DETERMINATION MAY BE MODIFIED OR AMENDED regulations relating to any matter or Ming pertaining to the colleRion of taxes BASED UPON INFORMATION OR DATA SUBSEQUENTLY SECURED BY and Me administration and enforcement of Me provisions of this chapter OR MADE AVAILABLE TO THE ADMINISTRATOR IF THE TAXPAYER intluding provisions for there examination and correction of returns FAILS TO RESPOND TOTHE ASSESSMENT WITHIN 30 DAYS THE TAX TAXPAYERS ARE HEREBY REQUIRED TO COMPLY WITH THE PENALTIES AND INTEREST ASSESSED SHALL BECOME DUE AND REQUIREMENTS OF THIS CHAPTER AND THE RULES AND PAYABLE AND COLLECRBLE ASARE OTHER UNPAID TAXES PENALTY REGULATIONS AND INTEREST jj 128 2304 AUTHORITYTOARRANGEINSTALLMENT PAYMENTS 1 I
Page 1 and 2: DOCKET OF AMEETING OF THE LAKEWOOD
Page 3 and 4: l0 ORDINANCE NO 53 10 An Ordinance
Page 5 and 6: Kaufmann Park known as Lakewood Lit
Page 7 and 8: 128 0306 CORPORATION COryoration me
Page 9 and 10: No shall be person required to with
Page 11 and 12: as CONSTRUCTION INDEPENDENT cuM1 nn
Page 13 and 14: d 1 On the portion attributable to
Page 15: MUNICIPALITY OR IN ANY MUNICIPALITY
Page 19 and 20: 128 2203 13A8I13TY PORNON PAYMENT B
Page 21 and 22: f Help maintainastable basebypxovid
Page 23 and 24: H Theyshallbe dceigned to havetow f
Page 25 and 26: ee Registered PmfessiovW Surveyor m
Page 27 and 28: 5 Theapplicant shall meet Ne requir
Page 29 and 30: Section 2 It is found and determine
Page 31 and 32: oao so nn 043r m Toy 3 O m ac o m m
Page 33 and 34: Ordinance No 53 1o PLACED ON 1ST RE
Page 35 and 36: e hUQUraI Design Anygrephiq other s
Page 37 and 38: egulations of the Gty shall beremov
Page 39 and 40: j Wall arPanel Sons Shall not Proje
Page 41 and 42: RESOLUTION NO 8450 10 gy PLACED ON
Page 43 and 44: N Q Q r O N LJ m X w r f0 a O N W O
Page 45 and 46: City ofLakewood Audit Committee Ann
Page 47 and 48: City ofLakewood Audit Committee Ann
Page 49 and 50: 6 Reduction of economicdevelopment
Page 51 and 52: Counrl ak Large NICKIE ANTONIO MONI
Page 53 and 54: Citizens Committee for Leashed Dogs
Page 55 and 56: I h orr October 18 2010 Dear Member
Page 57 and 58: ORDINANCE N0 BY AN ORDINANCE to tak
Page 59 and 60: nsoo a and of any of its committees
Page 61 and 62: am O 6 m a s5 d Y b N e cW a ctrl a
Page 63 and 64: o ro m h ry n nrp w y O y wr O bN3
Page 65 and 66: o w M Ufa a o Rm2 a a a rn aa m m 7
Page 67 and 68:
0 0 0 0 0 b d o oa o w MAR c w o 7
Page 69 and 70:
a a 0n O 0 y nd a v y S F w s j 7 c
Page 71 and 72:
7b y wo ro b ms rn o F a y y o F gy
Page 73 and 74:
N 0 y ti o sb w to R O N w o M p y
Page 75 and 76:
ORDINANCE NO By AN ORDINANCE to tak
Page 77 and 78:
Unless otherwise indicated referenc
Page 79 and 80:
Bonds isnot secured by a lien on an
Page 81 and 82:
any subsequent Mandatory Sinking Fu
Page 83 and 84:
they not been called for redemption
Page 85 and 86:
notification of the book entry inte
Page 87 and 88:
or give reports covenants and certi
Page 89 and 90:
waiver will notbe effecfive unless
Page 91 and 92:
Section 16 Emereency This Ordinance
Page 93 and 94:
Annual Information means annual fin
Page 95 and 96:
Interest Payment Dates means June 1
Page 97 and 98:
a Interest Rates and Payment Dates
Page 99 and 100:
applicable to those Term Bonds the
Page 101 and 102:
on behalf ofthe City The same perso
Page 103 and 104:
Ordinance arenot materially adverse
Page 105 and 106:
T b Applicationfor Rating or Bond I
Page 107 and 108:
Annual hiformafion and notices ofth
Page 109 and 110:
or o Q QD f I LAWRENCE E MROZ o FIR
Page 111 and 112:
automatically by the most recent ed
Page 113 and 114:
Ir October 18 2010 Lakewood City Co
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the reasons set forth and defined i
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RESOLUTION N0 BY A RESOLUTION to ta
Page 119:
NOTICE TO LEGISLATIVE AUTHORITY TO
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THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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