Ordinance 1973-428 - Laserfiche WebLink

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ORDINANCE NO. 428 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 FURNISH- ING OF SERVICES AS PROVIDED IN C.R.S. 1963, 138-5-4, AS AMENDED, UPON APPRO- VAL OF THE QUALIFIED ELECT8RS OF THE CITY OF LOUISVILLE AND TO ENACT A USE TAX ON BUILDING AND CONSTRUCTION MATERIALS WHICH ARE PURCHASED OUTSIDE THE CITY FOR USE, STORAGE, OR CONSUMPTION WITHIN THE CITY, AND TO ENACT A USE TAX ON MOTOR VEHICLES PURCHASED OUTSIDE THE CITY BY CITY RESIDENTS FOR USE OR STORAGE WITHIN THE CITY OF LOUISVILLE, IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 10, CHAPTER 138, COLORADO REVISED STATUTES 1963, AS AMENDED, 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 EMERGENCY. 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 fur- nishing of services as provided in Subsection (5) of Section 5, Article 10, Chapter 138, C.R.S. 1963, as amended, upon every retailer in the City of Louisville. Section 2. Definitions. For the purposes of this Ordinance, the defini- tions of words herein containE!d shall be as defined in Section 2, Article 5, Chapter 138, C.R.S. 1963, 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 license 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 revoked. 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 business is transacted at one or more separate premises by one person a separate license for each place of bus4Ress shall be required.