Ordinance 1975-484 - Laserfiche WebLink

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4-3. As an alternative to the estimate procedure provided in 4-2 above, payment of said use tax may be made by the filing by the applicant for a building permit of an affidavit stating that the applicant intends to purchase all building OY' construction materials necessary for the project described in the building application from a licenses retailer located within the City of Louisville. 4-4. Every app 1 i cant for a buil di ng permit who uti 1 i zes the alternative procedure provided in 4-3 above, shalLmaintain and preserve detailed purchase and receipt records which shall be subject to inspection and audit by the City Treasurer or his authorized agents and any unpaid taxes due shall be subject to collection. 4-5. The collection and administration of the use tax imposed by this section shall be performed by the City Treasureer in substantially the same manner as the collection, administration and enforcement of the Colorado Sales and Use Tax as provided in Article 2, Chapter 29, Colorado Revised Statutes 1973, as amended. The City Treasurer is hereby authorized to promulgate such additional rules and regulations as may be necessary for the proper administration or enforcement of this Section. SECTION 5. Motor Vehicle Use Tax 5-1. There is hereby imposed on the privilege of using, storing or consumi ng every motor ve!hi c 1 e purchased outs i de thi s City by any res i dent of this City for the purpose of use, storage, or consumption within this City a use tax in the amount of two per cent (2%) of the retail purchase price of said motor vehicle. 5-2. Said Use Tax shall be applicable to every motor vehicle for which registration is required by the laws of the state of Colorado. 5-3. No registration shall be made of any motor vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Department of Revenue or its authorized agents, until any tax due upon the use, storage or consumption thereof pursuant to this ordinance has been paid. 5-4. The Use Tax imposed by this section shall be collected by the authori zed agent of the! Department of Revenue in the County in whi ch the purchaser resides. 5-5. The proceeds of said Use Tax shall be paid to the City periodically in accordance with an agreement entered by and between the City and the authorized County Agent of the Department of Revenue. 5-6. The City Treasurer and the Mayor are hereby empowered to enter into and execute on behalf of the City any agreements necessary for the administration and enforcement of this Section in accordance with the provisions of applicable State Statutes. SECTION 6. Election and Amendments. 6-1. Before this Use Tax Ordinance shall become effective it shall be submi tted to and recei VE! the approval of a majori ty of the qual i fi ed electors of the City of Louisville, voting at said general election to be held on the 4th day of November, 1975. -3-