Resolution 1996-16 - Laserfiche WebLink

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2004, in the absence of any extension of the three- eighths percent or other change in the rate of the use tax, the amount of the use tax on construction and building materials subj ect to the tax will be three percent of the retail cost thereof. 2. The use tax on construction and building materials shall be collected at the time of building permit application by the Ci ty r s Chief Building Official and the designees of the Chief Building Official, pursuant the Louisville Municipal Code, these rules and regulations, and any direction from the City treasurer pursuant to Section 3.20.170 of the Louisville Municipal Code. 3. The amount of any use tax on construction and building materials shall be calculated by multiplying the rate of the tax times one-half of the total valuation of the construction and building for which the building permit is issued. 4. The total valuation of the construction and building for which the building permit is issued shall be the valuation computed by the Chief Building Official and stated on the building permit. 5. Procedures for dispute resolution relating to the use tax on building and construction materials shall be as set forth in C.R.S. ~29-2-106.1, as amended from time to time. Any hearing requested pursuant to said ~29-2-106.1 shall be conducted by the City official identified from time to time in the Louisville Municipal Code or, if no such official is identified, then by the City Administrator or the Administrator's designee, whose decision shall be final. Review of that decision shall be by the Executive Director of the Department of Revenue or by the District Court, as provided in ~29-2-106.1 PASSED AND ADOPTED this l1lL day Of\/Ml~ ,1996. -/ (7"/?'1 ~........ , Torn Davidson, Mayor ATTEST: ~~ --~ Dave Clabots, City Clerk 2