Ordinance 1975-479 - Laserfiche WebLink

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CITY OF LOUISVILLE ORDINANCE NO. 479 AN ORDINANCE CONCERNING REVENUE, TO ENACT A SALES TAX ORDINANCE IMPOSING A SALES TAX ON THE SALE OF TANGIBLE PERSONAL PROPERTY AT RETAIL OR THE FURNISHING OF SERVICES AS PROVIDED IN C.R.S. 1973, 39-26-104, AS AMENDED, UPON APPROVAL OF THE QUALIFIED ELECTORS OF THE CITY OF LOUISVILLE, AND TO PROVIDE FOR THE SUBMISSION OF THIS ORDINANCE FOR THE APPROVAL OR REJECTION OF THIS ORDINANCE AT A 'GENERAL ELECTION OF QUALIFIED ELECTORS IN THE CITY OF LOUISVILLE, AND PROVIDING PENALTIES AND DECLARING AN EMERCENCY. BE IT ORGAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO, AS FOLLOWS: S ALE S T A X Section 1. Purpose. The purpose of this Ordinance is to impose a sales tax on the sale of the tangible personal property at retail, or the furnishing of services as provided in Section 105, Article 2, Chapter 29, C.R.S. 1973, as amended, upon every retailer in the City of Louisville. Section 2. Definitions. For the prposes of this Ordinance, the definitions of words herein contained shall be as defined in Section 102, Article 26, Chapter 39, C.R.S. 1973, as amended, and said definitions are incorporated herein by this reference. Section 3. Licenses. 3-1. It shall be unlawful for any person to engage in the business of selling tangible personal property at retail without first having obtained a license therefor. Such liGense shall be granted and issued by the City Clerk and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revo~ed. 3-2. Such licenses shall be granted and renewed only upon application stating the name and address of the person desiring such a license, the name of such business and the location and such other facts as the City Clerk may require. 3-3, It shall be the duty of each licensee on or before January 1st of each year during which this Ordinance remains in effect to obtain a renewal thereof if the licensee remains in the retail business or liable to account for the tax herein provided, but nothing herein contained shall be construed to empower the City Clerk to refuse such renewal except revocation for cause of licensee's prior license. 3-4. In case businE!SS is transacted at one or more separate premises by one person a separate license for each place of business shall be required. 3-5. Any person engaged in the business of selling tangible personal property at retail in the City, without having secured a license therefor, except as specifically provided herein, shall be quilty of a violation of this Ordinance.