Ordinance 2006-1504 - Laserfiche WebLink

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Sec. 3.20.430 Penalties and interest for failure to file tax return or pay tax. Sec. 3.20.435 Additional corporate and partnership penalty. Sec. 3.20.440 Finance director may waive penalty. Sec. 3.20.445 Unlawful acts. Sec. 3.20.450 Payment by cash or guaranteed funds. Sec. 3.20.455 Cost of collection. Sec. 3.20.460 Sales and use tax constitute lien. Sec. 3.20.465 Foreclosure by distraint. Sec. 3.20.470 Jeopardy assessment. Sec. 3.20.475 Recovery by action at law. Sec. 3.20.480 Certification of delinquent tax to county. Sec. 3.20.485 Other remedies; compromise. Part 5. Dispute Resolution, Hearings and Appeals Sec. 3.20.500 Tax disputes. Sec. 3.20.510 Procedure for refund of disputed tax. Sec. 3.20.520 Administrative hearings. Sec. 3.20.530. Time limitation for hearing requests. Sec. 3.20.540 Appeals; review by district court. Part 6. Use of Specified Sales and Use Tax Revenues Sec. 3.20.600 SaleslUse tax - capital improvement fund. Sec. 3.20.610 Use tax - use of specified revenues. PART 1 -- GE.NERAL PROVISIONS Sec. 3.20.010. General; legislative intent. This Chapter shall be known and cited as the "City of Louisville, Colorado, Sales and Use Tax Code." This Chapter is intended to establish the sales and use tax base and administration for the city. Additionally, this Chapter standardizes certain municipal sales and use tax practices for the convenience of taxpayers and the business community. This amended Chapter shall take effect January 1, 2007 and shall apply to all sales, purchases and other transactions taxable under this Chapter occurring on or after that date. Sec. 3.20.020. Definitions. A. Words and phrases not otherwise defined herein shall have the meanings set forth in C.R.S. 9 39-26-102, as it currently exists or may hereafter be amended, and such definitions are incorporated herein by reference. 3