AMENDED Agenda Packet 6-10-19 Work Session

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Ordinance - Page 5 of 7 quarterly, or less frequently than quarterly if directed by the rules adopted under section 3.732 of this code. The tax administrator is authorized to exercise all 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. 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. 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, appeals, 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 section 2.019 of this code. The appeal shall be heard and determined as provided in the adopted administrative rule. 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. 3.738 Payroll Tax - Citizen Advisory Board. The city manager shall convene a Citizen Advisory Board. The Citizen Advisory Board shall prepare an annual report, separate and distinct from the report prepared by the outside auditor, documenting the city’s use of the tax revenue and noting whether the tax revenue was spent 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 Citizen Advisory Board’s report to the Council and make the report publicly available. June 10, 2019, Work Session – Item 2