Ordinance 1975-479 - Laserfiche WebLink

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3-6. Each license shall be numbered and shall show the name, resi- dence, place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. 3-7. No license shall be required for any person engaged exclusively in the business of selling commoditites which are exempt from taxation under this Ordinance. Section 4. General Provisions and Exemptions From Taxation: 4-1. For the purpose of collection, administration and enforcement of the Ordinance by the DirE~ctor of Revenue, the provisions of C.R.S. 39- 26-114, 1973, as amended, shall be deemed applicable and incorporated into this Ordinance. 4-2. the amount subject to tax under this Ordinance shall not include the State Sales and Use Tax imposed by Article 26, Chapter 39, C.R.S., 1973, as amemded. 4-3. For the purpose of this Ordinance, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the l"imits of the City of Louisville or to a common carrier for delivery to a destination outside the limits of the City of Louisville. 4-4. The gross receipts from sales shall include delivery charges, when such charges are subject to the State Sales and Use imposed by Article 26, Chapter 39, C.R.S. 1973, as amended, regardless of the places to which delivery is made. 4-5. In the event a l~etailer has no permanent place of business in the City of Louisville, or more than one place of business, the place or places at which the retail sales are consummated for the purpose of this sales tax shall be determined by the provisions of Article 26, Chapter 39, C.R.S. 1973, as amended, and by the rules and regulations promulgated by the Department of Revenue. 4-6. All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the City Sales Tax when such sales meet both of the following conditions. (a) The purchaser is a nonresident of, or has its principal place of business outside of, the City of Louisville; and (b) Such personal priOperty is registered or required to be registered outside the limits of the City of Louisville under laws of the State of Colorado. Section 5. Schedule iOf Sales Tax. 5-1. There is hereby imposed on all sales of tangible personal pro- perty at retail or the furnishing of services as provided in C.R.S. 1973 39-26-104, as amended, at tax equal to 2 percent of the gross receipt. The tangible personal property and services taxable by this Ordinance shall be the same as the tangible personal property and services taxable pursuant to C.R.S. 1973, 39-26-T04 as amended. the, imposition of the tax on individual -2-