Ordinance 2006-1504 - Laserfiche WebLink

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USE TAX WAS DEFEATED BY VOTERS AT THE 11/7/06 ELECTION ORDINANCE NO. 1504 SERIES 2006 AN ORDINANCE REPEALING AND REENACTING CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL CODE IN ORDER TO IMPOSE THE USE TAX APPROVED BY THE VOTERS AT THE NOVEMBER 7,2006 ELECTION AND TO EFFECT OTHER AMENDMENTS TO THE CITY'S SALES AND USE TAX CODE, EFFECTIVE JANUARY 1, 2007 WHEREAS, by Ordinance No. 1375, Series 2002, the City of Louisville, as part of its transition from a statutory to a home-rule municipality and to self-collection of sales tax, adopted the City of Louisville, Colorado, Sales and Use Tax Code (the "Sales and Use Tax Code") which is codified in Chapter 3.20 of the Louisville Municipal Code; and WHEREAS, by Ordinance No. 1421, Series 2003, Ordinance No. 1432, Series 2003, and Ordinance No. 1475, Series 2005, the City adopted certain amendments to the Sales and Use Tax Code; and WHEREAS, pursuant to Resolution No. 33, Series 2006, the City Council referred to the voters and the voters approved a TABOR ballot issue authorizing the imposition of the City's use tax upon other types of property and services in addition to motor vehicles and commercial, industrial or other nonresidential construction or building projects, and in particular, upon the privilege of using, storing, distributing, or consuming within the city any services or any article of tangible personal property, including but not limited to construction and building materials used in connection with new residential construction or new residential building projects, that are purchased, leased or rented from sources inside or outside the City; and WHEREAS, the City Council desires by this Ordinance to change the Sales and Use Tax Code to impose, effective on January 1, 2007, the use tax as approved by the voters at the November 7,2006 election; and WHEREAS, the City Council further desires to enact other changes to the Sales and Use Tax Code to clarify definitions used in the Code, to establish a lesser cost sales tax license for special events vendors, to reorganize provisions so as to facilitate administration and understanding of the Code, and to make various other changes to the Code. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Chapter 3.20 of the Louisville Municipal Code, entitled "Sales and Use Tax," is hereby repealed and reenacted to read as follows: 1