AMENDED Agenda Packet 6-10-19 Work Session

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Ordinance - Page 5 of 7 supervisory and administrative powers with regard to the enforcement, collection and administration of the wage tax, except any administrative rules may only be adopted by the city manager under section 3.732. 3.728 Payroll Tax – Use. Payroll tax revenue shall only be used to fund: (1) Police services, including but not limited to, patrol officers, detectives, sergeants, community service officers, 9-1-1 staff, animal welfare and traffic safety officers, and evidence control and forensic analysts; (2) Fire and emergency medical services, including but not limited to, the creation of a 9-1-1 triage program and a field triage/community response unit; (3) Municipal court and prosecution services, including but not limited to, staffing a third courtroom, expanding community court and mental health court programs and adding 10 jail beds and increased jail services; (4) Prevention and homeless services, including but not limited to, adding emergency shelters, a day center and funding after school programs at Title I schools; and, (5) Administration of the payroll tax. 3.730 Payroll Tax – Interest and Penalties. (1) The city manager shall adopt administrative rules pursuant to section 2.019 of this code to specify the amount of penalties and interest that an employer must pay if the employer fails to timely pay or remit any tax imposed by this code. The amount of penalties and interest established by administrative rule shall be consistent with comparable provisions of state law. In addition to assessing any civil penalties under section 3.045 and 3.995, if the city manager determines that an employer has failed to pay all or any part of the payroll tax due under section 3.724(1) of this code, interest shall be due on the entire unpaid amount, assessed at the rate of .833 percent simple interest per month or fraction thereof (10 percent per annum), computed from the original due date of the tax. (2) An employer that fails to deduct, withhold, or remit the tax required under this section is deemed responsible for the payment of the tax obligation in an amount equal to the amount that had been required to be withheld from the employee’s wages and remitted to the tax administrator. 3.732 Payroll Tax – Implementing Rules. The city manager may adopt regulations, procedures, forms, guides and written policies pursuant to section 2.019 of this code for implementation of sections 3.720 through 3.738 of this code, including but not limited to interest and penalties, collection and enforcement, partial refund processesappeals, and further clarification of the definitions contained in 3.722. 3.734 Payroll Tax – Appeal. Any person aggrieved by any decision under this code may appeal the decision in the manner provided by administrative rule adopted pursuant to in section 2.019 2.021 of this code. The appeal shall be heard and determined as provided in the adopted administrative rule.section 2.021 of this code. 3.736 Payroll Tax - Annual Audit. The city manager shall contract with an outside auditor to prepare an annual written report on the use of the payroll tax revenue. The auditor shall ascertain and report on whether the tax revenue was used in compliance with the purpose and use set forth in sections 3.720 and 3.728 of this code. The city manager shall provide the report to the Council and make the report publicly available. June 10, 2019, Work Session – Item 2