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<br />sales shall be in accordane with schedules set forth in the rules and regu- <br />lations promulgated by the Dpartment of Revenue, or by separate ordinance of <br />the City of Louisville. If any vendor, during any reporting period, shall <br />co 11 ect as a tax an amount 'j n excess of two percent of his total taxable <br />sales, he shall remit to the Director of Revenue the full amount of the tax <br />herein imposed and also such excess. <br /> <br />5-2. The collection, administration and enforcement of this ~les <br />tax shall be performed by the Director of Revenue of the State of Colorado <br />in the same manner as the collection, administration and enforcement of the <br />Colorado State Sales Tax. The provisions of Article 26, Chapter 39, <br />C.R.S. 1973, as amended hereafter, and all rules and regulations promulgated <br />by the Director of Revenue shall govern the collection, administration and <br />enforcement of the sales tax imposed by this Ordinance. <br /> <br />E L E C T I ON AND P'CNEA t I Y. PRO V I S I ON S <br /> <br />Section 6. Election and Amendments. <br /> <br />6-1. Before this Sales Tax Ordinance shall become effective it shall <br />be submitted to and receive the approval of a majority of the qualified <br />electors of the City of Louisville, voting at said general elction to be <br />'tiel d on the I-f th day of NovemBer, 1975. <br /> <br />6-2. The City Council may amend, alter or change this Ordinance, <br />except as to the 2 per centum rate of tax herein imposed, subsequent to adop- <br />tion by a majority vote of the City Council. Such amendment, alteration or <br />change need not be submitted to the eletors of the City for their approval. <br /> <br />Section 7. General Fund Revenues. All funds received pursuant to <br />this Ordinance shall be deposited into the City's General Fund. <br /> <br />Section 8. Penalty. Any person convicted of violating any of the <br />provisions of this Ordinance shall be punished by a fine of not to exceed <br />$300.00 or by imprisionment for not more than 90 days, or by both such fine <br />and imprisionment. <br /> <br />Section 9. Effective Date. This Ordinance shall take effect July 1, <br />1976, and shall apply to all retail sales unless exempt made on or after <br />that date. <br /> <br />Section 10. Severability. If any provision of this Ordinance or the <br />application thereof to any person or circumstances is held invalid, such <br />invalidity shall not affect other provisions or applications of the Ordinance <br />which can be given effect without the invalid provisions or application, and <br />to this end the provisions of this ordinance are declared to be severable. <br /> <br />Section 11. Reasons for Emergency. In order to provide for the collec- <br />tion of sales tax by the Director of Revenue by July 1, .1976, and because the <br />revenue is necessary to provide needed services and improvements in the city, <br />the City Council finds that an emergency exdsts. <br /> <br />Section 12. Emerqenc~. Based on the reasons set out in Section 16, <br />the City Council hereby finds, determines and declares that an emergency <br />exd sts'~ and that thi s Ordi nance is necessary for the immedi ate preservati on <br /> <br />-3- <br />