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ORDINANCE NO. 1407 <br />SERIES 2002 <br /> <br />AN ORDINANCE CONCERNING LODGING EXCISE TAXES. <br /> <br /> WHEREAS, at the November 5, 2002, City of Louisville special municipal election, the <br />majority of the registered electors of the City voting in such election voted in favor of Ballot <br />Issue 2C, authorizing the imposition of an excise tax on the leasing or renting of any lodging <br />located in the City at the rate of three percent; and <br /> <br /> WHEREAS, as a home rule municipality and as authorized by the registered electors of <br />the City at the November 5, 2002, election, the City of Louisville intends to commence <br />imposition and collection of lodging excise taxes on January 1, 2003; and <br /> <br /> WHEREAS, the City Council desires to amend the Louisville Municipal Code to set <br />forth provisions for the imposition, collection, administration and enforcement of lodging excise <br />taxes. <br /> <br /> NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE <br />CITY OF LOUISVILLE, COLORADO: <br /> <br /> Section 1. Title 3 of the Louisville Municipal Code is hereby amended by the <br />addition of a new Chapter 3.22, entitled "Lodging Tax," to read as follows: <br /> <br />Chapter 3.22 <br /> <br />LODGING TAX <br /> <br />Sec. 3.22.010 <br />Sec. 3.22.020 <br />Sec. 3.22.030 <br />Sec. 3.22.040 <br />Sec. 3.22.050 <br /> <br />Sec. 3.22.060 <br />Sec. 3.22.070 <br />Sec. 3.22.080 <br />Sec. 3.22.090 <br /> <br />Sec. 3.22.100 <br />Sec. 3.22.110 <br />Sec. 3.22.120 <br />Sec. 3.22.130 <br />Sec. 3.22.140 <br />Sec. 3.22.150 <br /> <br />General; legislative intent. <br />Definitions. <br />Imposition and rate of tax. <br />Liability for tax. <br />Advertisement of assumption or absorption of tax <br />prohibited. <br />Taxes collected are held in trust. <br />Exempt transactions. <br />Reporting procedure. <br />Maintenance and preservation of tax returns; reports and <br />records. <br />Interest and penalties for failure to file tax return or pay tax. <br />Enforcement of tax liability. <br />Duties and powers of finance director. <br />Tax information confidential. <br />Expenditure of lodging taxes. <br />Violations. <br /> <br /> <br />