City of Albuquerque
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File #: O-22-53   
Type: Ordinance Status: In Council - Final Action
File created: 11/7/2022 In control: City Council
Final action:
Enactment date: Enactment #:
Title: Repealing The "Albuquerque Tax Preparer And Consumer Rights Ordinance" In Its Entirety, And Creating The "Albuquerque Tax Preparer Ordinance" (Davis)
Sponsors: Pat Davis
Attachments: 1. O-53
Date Action ByActionResultAction Details
11/21/2022 City Council Accepted with a Recommendation Do Pass  Action details
11/14/2022 Finance & Government Operations Committee Sent to Council with a recommendation of Do PassPass Action details
11/7/2022 City Council Introduced and Referred  Action details
11/7/2022 President Referred  Action details
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
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 The Albuquerque Tax Preparers and Consumer Rights Ordinance, ROA 1994, ?? 13-20-1-1 through 13-20-1-13, is repealed in its entirety.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 files a federal or state personal income tax return.
PERSON. A natural person, corporation, trust, partnership, association, ...

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