CITY of ALBUQUERQUE
TWENTY FIFTH COUNCIL
COUNCIL BILL NO. O-22-53 ENACTMENT NO. ________________________
SPONSORED BY: Pat Davis
ORDINANCE
title
Repealing The "Albuquerque Tax Preparer And Consumer Rights Ordinance" In Its Entirety, And Creating The "Albuquerque Tax Preparer Ordinance" (Davis)
body
REPEALING THE "ALBUQUERQUE TAX PREPARER AND CONSUMER RIGHTS ORDINANCE" IN ITS ENTIRETY, AND CREATING THE "ALBUQUERQUE TAX PREPARER ORDINANCE".
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. REPEAL. The Albuquerque Tax Preparers and Consumer Rights Ordinance, ROA 1994, ?? 13-20-1-1 through 13-20-1-13, is repealed in its entirety.
SECTION 2. A new Article 20 is hereby added to Chapter 13 of the Revised Ordinances of Albuquerque as follows:
"? 13-20-1-1 FINDINGS AND INTENT.
A. The City Council finds that, to better protect the public health, safety, and welfare of Albuquerque residents, it is in the public interest to regulate the conduct and provision of personal income tax preparation services by tax preparers in the City.
B. The purpose of this is to ensure that paid tax preparers in the City provide certain information to taxpayers as part of the provision of tax preparation services, and to protect taxpayers as consumers when purchasing tax preparation services.
C. The Albuquerque Tax Preparer Ordinance is enacted pursuant to the general welfare and police powers of the City of Albuquerque.
? 13-20-1-2 SHORT TITLE.
This Article shall be referred to as the "Albuquerque Tax Preparer Ordinance" and will sometimes be referred to herein as "this Article."
? 13-20-1-3 DEFINITIONS.
For purposes of the Albuquerque Tax Preparer Ordinance, the following terms shall have the stated meaning, unless the context clearly requires a different meaning:
CONSUMER. A natural person who, singly or jointly with another consumer, obtains tax preparation services in the City and...
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