Ordinance 1973-428 - Laserfiche WebLink

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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 guilty of a violation of this Ordimance. 3g6. 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 commodities which are exempt from taxation under this Ordinance. Section 4. General Provisions and Exemptions From Taxation: 4-1. For of this Ordinance 1963, as amended, nance. the purpose of collection, administration and enforcement by the Director of Revenue, the provisions of C.R.S. 138-5-14, shall be deemed applicable and incorporated into this Ordi- 4-2. The amount subject to tax under this Ordinance shall not include the State Sales and Use Tax imposed by Article 5, Chapter 138, C.R.S. 1963, as amended. 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 limi:ts of the City of Louisville or to a common carrier for delivery to a destination outside the limits of the City of Louil'vi 11 e. 4-4. The gross receipts from sales shall include delivery charges, when such charges are subject to the State Sales and Use Tax imposed by Article 5 of Chapter 138, C.R.S. 1963, as amended, regardless of the places to which delivery is made. 4-5. In the event a ]"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 sa'!es are consummated for the purpose of this sales tax shall be determined by the provisions of Article 5 of Chapter 138, C.R.S. 1963, 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 property is registered or required to be registered outside the limits of the City of Louisville under laws of the State of Colorado. -2-