{"id":13947,"date":"2024-12-16T18:10:27","date_gmt":"2024-12-16T18:10:27","guid":{"rendered":"https:\/\/taxops.com\/?p=13947"},"modified":"2024-12-16T18:10:29","modified_gmt":"2024-12-16T18:10:29","slug":"fun-facts-about-home-rule-city-vdas","status":"publish","type":"post","link":"https:\/\/taxops.com\/fun-facts-about-home-rule-city-vdas\/","title":{"rendered":"Fun Facts About Home Rule City VDAs"},"content":{"rendered":"\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-1024x576.png\" alt=\"\" class=\"wp-image-13951 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-1024x576.png\" alt=\"\" class=\"wp-image-13951 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Tax amnesty programs offer a unique chance for taxpayers to settle outstanding liabilities with reduced penalties and interest but not all programs are created equally. <\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/connie-zoerink\/\" target=\"_blank\" rel=\"noopener\" title=\"Connie Zoerink\">Connie Zoerink<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I had the privilege of participating in a panel discussion at this year\u2019s <a href=\"https:\/\/cgfoa.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Colorado Government Finance Officers Association<\/a> (CGFOA) Conference alongside city tax auditors Jeff Edwards from Aurora and Quintin Hilburn from Denver. I walked away with a host of interesting insights about our home rule cities, where VDA program preferences, lookback periods, and policies vary widely.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here are some key takeaways:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Home Rule City VDA Participation<\/strong>: Both Aurora and Denver reported increasing VDA participation and revenues over the past few years, in part due to greater visibility to home rule city taxes through the Colorado SUTS program. VDA programs are generally beneficial for both the cities and the taxpayers, as the cities gain new taxpayers (and collect some past revenues), while the taxpayers can become fully compliant with the cities at a lower cost and without the stress of an audit.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VDA Program Preferences<\/strong>: One city (unspecified) mentioned they did not want to implement a VDA program. However, all other cities represented either had a program or were interested in starting one. Most cities permit the anonymous disclosure of a taxpayer to enter into a VDA. This is not the case for Denver, but in Denver, VDAs that meet the qualification requirements will be approved regardless of the taxpayer or the taxpayer\u2019s facts. For Denver, the upfront disclosure of the taxpayer is intended to level the playing field and prevent favorable treatment for certain taxpayers.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lookback Periods<\/strong>: Most cities have a three-year lookback period except in cases where the taxpayer collected sales tax but did not remit it. The cities will keep the VDA period open to audit and may open prior periods if fraud is discovered. Some exceptions to the three-year lookback are Colorado Springs and Denver. Colorado Springs has a five-year lookback period, while Denver has a seven-year lookback for fixed assets (use taxes). Having a longer lookback period may not be a deterrent to a VDA, particularly given the favorable settlement terms such as the waiver of penalty and in some cases, interest.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Website Analytics<\/strong>: VDAs are getting more attention on the home rule city websites! In fact, recent analytics for Colorado Springs indicated that &#8220;VDA&#8221; was the most searched term.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you need assistance with Colorado Home Rule cities, the TaxOps\u2019 <a href=\"https:\/\/taxops.com\/state-and-local-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">SALTovation team<\/a> is here to help. We&#8217;ve been actively involved with Colorado\u2019s arcane &#8212; but improving &#8212; sales tax system and working with city authorities for 25 years. We actively advocate for simplification to promote voluntary compliance and have been part of the <a href=\"https:\/\/www.simplifycosalestax.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Coalition to Simplify Colorado Sales Tax<\/a>. In addition, TaxOps\u2019 lead SALT partner <a href=\"https:\/\/taxops.com\/judith-vorndran\/\" target=\"_blank\" rel=\"noreferrer noopener\">Judy Vorndran<\/a> is on the Governor\u2019s <a href=\"https:\/\/leg.colorado.gov\/committees\/sales-and-use-tax-simplification-task-force\/2024-regular-session\" target=\"_blank\" rel=\"noreferrer noopener\">task force<\/a>, where she works alongside legislators, business owners, tax practitioners and other stakeholders to support laws that will simplify sales tax licensing, remittance and reporting in the state of Colorado.&nbsp;&nbsp;<\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Tax amnesty programs offer a unique chance for taxpayers to settle outstanding liabilities with reduced penalties and interest but not all programs are created equally. By Connie Zoerink I had the privilege of participating in a panel discussion at this year\u2019s Colorado Government Finance Officers Association (CGFOA) Conference alongside city tax auditors Jeff Edwards from [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13951,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"41px\"} -->\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:image {\"id\":13755,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/Ohios-New-online-tax-service-1024x576.png\" alt=\"\" class=\"wp-image-13755\"\/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><!-- wp:paragraph -->\n<p><em>Ohio Department of Taxation (ODT) launched the OH|TAX eServices platform for managing personal income and school district taxes<\/em>.<\/p>\n<!-- \/wp:paragraph --><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:paragraph -->\n<p>A year ago, the Ohio Department of Taxation (ODT) launched the OH|TAX eServices platform for the management of personal income and school district taxes. This seamless application allows users to file returns, make payments, request forms, check their refund status, and much more, all in one user-friendly portal.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The next phase of OH|TAX eServices is underway and will allow taxpayers to file even more returns, such as: sales and use tax, employer and school district withholding tax, adult use cannabis tax, public utility personal property tax, public utility excise tax, and natural gas excise tax. This new part of the portal is set to go live in December 2024.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\"><strong>OH|TAX eServices Offers<\/strong><\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Complete\/secure identity verification<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Online filing and payment of taxes<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Refund direct deposit for select tax types<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Update name and address information<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Access filing and payment history<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Electronic delivery and viewing of tax notices<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Respond to notices online<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Web messaging with tax agents<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\"><strong>What can you do now to prepare?<\/strong><\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>All transactions that are In Progress or Ready for Checkout will be discarded if not completed by 11\/29\/2024.&nbsp;&nbsp;Real-time screen sharing assistance with ODT&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Establish an OHID using the link below if you do not have one already <!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><a href=\"https:\/\/links-1.govdelivery.com\/CL0\/https:%2F%2Fgcc02.safelinks.protection.outlook.com%2F%3Furl=https%253A%252F%252Fohid.ohio.gov%252Fwps%252Fportal%252Fgov%252Fohid%252Fhelp-center%252Fhelp-logging-in%26data=05%257C02%257CAnne.Harkin%2540tax.ohio.gov%257C489137e0fbd54154e1fe08dccde3d0b1%257C50f8fcc494d84f0784eb36ed57c7c8a2%257C0%257C0%257C638611625563882061%257CUnknown%257CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%253D%257C0%257C%257C%257C%26sdata=aNNEWXLNf8lM7rCEuRa%252FRLxzUGZQVavlFVbVXPff7%252FY%253D%26reserved=0\/1\/01000191e227e535-92b91178-7cd1-4d6e-9624-567f7a941039-000000\/cxOemhHP3dVAYWQu4W-w4QC3JyGB3isLocJO2HSf280=370\" target=\"_blank\" rel=\"noreferrer noopener\">Getting Started with OHID | OHID | Ohio's State Digital Identity Standard<\/a><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Set up Multi Factor Authentication (MFA) <!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><a href=\"https:\/\/links-1.govdelivery.com\/CL0\/https:%2F%2Fgcc02.safelinks.protection.outlook.com%2F%3Furl=https%253A%252F%252Fdam.assets.ohio.gov%252Fimage%252Fupload%252Fgateway.ohio.gov%252F2-Step%252520Verification%252FIOP_Portal_2-Step_Verification_Job_aid_V.1.pdf%26data=05%257C02%257CAnne.Harkin%2540tax.ohio.gov%257C489137e0fbd54154e1fe08dccde3d0b1%257C50f8fcc494d84f0784eb36ed57c7c8a2%257C0%257C0%257C638611625563893357%257CUnknown%257CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%253D%257C0%257C%257C%257C%26sdata=SbdJVnsFhmVnYn4lOeOII4syywezuNSFaD%252Bo%252FEh2Bzg%253D%26reserved=0\/1\/01000191e227e535-92b91178-7cd1-4d6e-9624-567f7a941039-000000\/nv-8WoBj87rBXKvEozNugfFj6ZmDhS5eFAnB7tYtm3Q=370\" target=\"_blank\" rel=\"noreferrer noopener\">Provider Network Management (PNM) and OH|ID (ohio.gov)<\/a><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Current Ohio Business Gateway (OGB) users<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Review and update all access to their account, including the user roles.&nbsp; OH|TAX eServices will grant access based on OBG permissions which will include enhanced features for Filing Administrators.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>All transactions that are In Progress or Ready for Checkout will be discarded if not completed by 11\/29\/2024.&nbsp;&nbsp;<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"textAlign\":\"center\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/tax.ohio.gov\/about\/OHTAX\/ohtax%20eservices\">Learn More<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:separator -->\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<!-- \/wp:separator -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[252,1145,284,12,1144,1158,126,26,265,1135,492,1134,18,19,316,1136,30,810,101,799,605,262,79,267,620,80,712,1138,1137,74],"class_list":["post-13947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accountant","tag-advocate","tag-cfo","tag-colorado","tag-colorado-society-of-cpa","tag-continuous-education","tag-cpa","tag-cpe","tag-finance-professional","tag-iaas","tag-leadership","tag-saas","tag-sales-and-use-tax","tag-sales-tax","tag-salt","tag-software-providers","tag-state-and-local-tax","tag-state-income-tax","tag-state-tax","tag-tax-advisor","tag-tax-automation","tag-tax-planning","tag-tax-preparer","tag-tax-professional","tag-tax-professionals","tag-tax-provider","tag-tax-school","tag-tax-tools","tag-tax-vendors","tag-taxops"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2024\/12\/Fun-Facts-City-VDAs.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=13947"}],"version-history":[{"count":4,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13947\/revisions"}],"predecessor-version":[{"id":13977,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13947\/revisions\/13977"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/13951"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=13947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=13947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=13947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}