HomeMy WebLinkAboutEx 22 - City of Renton - Final Determination 10-17-2019.pdfCITY OF
enton .0
Via First Class Mail and
E-Mail to edwardss@lanepowell.com
deggingerg@lanepowell.com
October 17, 2019
Mr. Scott Edwards
Mr. Grant Degginger
Lane Powell PC
1420 Fifth Avenue, Suite 4200
Seattle, Washington 98101-2375
RE: TracFone Wireless, Inc. / City of Renton Utility Tax Assessment
Final Determination by the City of Renton Administrative Services Department
NOTICE OF APPEAL RIGHTS
Dear Mssrs. Edwards and Degginger:
On September 12, 2019, the City of Renton (the "City") Administrative Services Department (the "Department")
and TracFone Wireless, Inc. ("TracFone") held a conference for review of the City's utility tax assessment dated
February 14, 2019, for the period of January 1, 2007 through May 31, 2013. Pursuant to Renton Municipal Code
("RMC") 5-26-18.A, this constitutes the Department's final determination regarding the assessment.
The Department has determined that the City's February 14, 2019 assessment was correct. Accordingly,
pursuant to RMC 5-26-18.A, interest and penalties have continued to accrue on the principal tax amount of
$147,108.72, such that the total amount due from TracFone as of the date of this final determination is
$336,442.69 (which includes $152,556.67 in interest and $36,777.30 in penalties).
NOTICE OF APPEAL RIGHTS: This final determination is appealable to the City's Hearing Examiner, pursuant to
the process and requirements set forth in RMC 5-26-18.13, which provides:
Any person aggrieved by the amount of any fee, tax, interest or penalty determined by the
Department to be due under the provisions of this chapter or Chapters 5-5, 5-6, 5-7, 5-8, 5-11,
and 5-25 may pay the amount due as determined by the Department and appeal to the hearing
examiner from such determination by filing a written notice of appeal with the City Clerk
pursuant to the following procedure:
1. Filing Fee: A One Hundred Fifty Dollars ($150) filing fee shall be submitted with the appeal,
which filing fee is required to process the appeal.
2. Form of Appeal: Any appeal must be in writing and must contain the following:
a. The taxpayer's name, business address, and phone number;
Mr. Scott M. Edwards
Mr. Grant Degginger
Page 2 of 3
October 17, 2019
b. A statement identifying the determination of the Department from which the appeal is taken;
c. A receipt or other proof of payment of the assessment in the amount determined by the
Department;
d. A statement setting forth the grounds upon which the appeal is taken and identifying specific
errors the Department is alleged to have made in making the determination; and
e. A statement identifying the requested relief from the determination being appealed.
f. A receipt from the Department, as proof of payment "under protest", for the amount of the
fee, tax, interest and penalty determined to be owing by the Department. Such payment shall be
a condition precedent to the right to appeal to the hearing examiner.
3. Time and Place to Appeal: Any appeal shall be filed with the office of the City Clerk with a
copy to the Administrator no later than twenty (20) days following the date on which the
determination of the Department was mailed to the taxpayer. Failure to follow the appeal
procedures in this section, including paying the filing fee and payment "under protest", shall
preclude the taxpayer's right to appeal.
4. Appeal Hearing: The hearing examiner shall schedule a hearing date, notify the taxpayer and
the Administrator of such hearing date and shall then conduct an appeal hearing in accordance
with this chapter and procedures developed bythe hearing examiner, at which time the appellant
taxpayer and the Administrator shall have the opportunity to be heard and to introduce evidence
relevant to the subject of the appeal.
5. Burden of Proof: The appellant taxpayer shall have the burden of proving by a preponderance
of the evidence that the determination of the Department is erroneous.
6. Hearing Record: The hearing examiner shall preserve a record of the hearing in such a form
and manner as he/she deems proper.
7. Decision of the Hearing Examiner: Following the hearing, the hearing examiner shall enter a
decision on the appeal, supported by written findings and conclusions in support thereof. A copy
of the findings, conclusions and decision shall be mailed to the appellant taxpayer and to the
Administrator. The decision shall state the correct amount of the fee, tax, interest or penalty
owing. If the hearing examiner determines that the taxpayer is owed a refund, such refund
amount shall be paid to the taxpayer in accordance with RMC 5-26-13. If the hearing examiner
determines that the taxpayer is underpaying more than the amount determined by the
io55 South Grady Way, Renton, WA 98057 • rentonwa.gov
QFNTO?
Mr. Scott M. Edwards
Mr. Grant Degginger
Page 3 of 3
October 17, 2019
Department, the additional amount owed by the taxpayer shall be paid to the City in accordance
with RMC 5-26-11 and 5-26-14.
Sincerely,
Jan Hawn
Administrative Services Department Administrator
cc: Nate Malone, Tax & License Program Manager
Leslie Clark, Senior Assistant City Attorney
1055 South Grady Way, Renton, WA 98o57 • rentonwa.gov