City Council Study Session Agenda and Packet 2012 05 08

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ORDINANCE NO. SERIES 2012 AN ORDINANCE AMENDING VARIOUS SECTIONS OF CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL CODE REGARDING SALES AND USE TAX AUDIT PROCEDURES; THE RECOVERY OF CERTAIN EXPENSES RELATED TO AUDITS, REFUND REQUESTS, AND ENFORCEMENT ACTIONS; THE FILING REQUIREMENTS FOR SALES AND USE TAX RETURNS; THE SALES TAX EXEMPTION FOR SALES FOR OUTSIDE DELIVERY; AND CERTAIN OTHER PROVISIONS CONCERNING ADMINSTRATION AND ENFORCEMENT OF THE CITY OF LOUISVILLE, COLORADO SALES AND USE TAX CODE WHEREAS, the City of Louisville (the "City "), is a Colorado home rule municipal corporation duly organized and existing under laws of the State of Colorado and the City Charter; and WHEREAS, Article XX of the Colorado Constitution grants plenary power to home rule cities to levy and collect taxes within the City limits; and WHEREAS, Chapter 3.20 of the Louisville Municipal Code sets forth the City of Louisville, Colorado Sales and Use Tax Code (the "Sales and Use Tax Code "); and WHEREAS, the Sales and Use Tax Code sets forth provisions concerning the audit of records through coordinated audit, the assessment and collection of taxes and the process for requesting refunds; and WHEREAS, the City desires to amend the Sales and Use Tax Code to set forth audit procedures for City conducted audits where a taxpayer does not request a coordinated audit, and to provide for the recovery of certain expenses related to audits, refund requests and enforcement actions; and WHEREAS, the City desires to amend the Sales and Use Tax Code to require the filing of a sales and use tax return for each reporting period, regardless of tax liability; and WHEREAS, the City desires to amend the sales tax exemption for sales for outside delivery to clarify the requirements to be satisfied for application of such exemption; and WHEREAS, the City desires to make certain other amendments concerning the administration and enforcement of the Sales and Use Tax Code as set forth herein; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Section 3.20.070 of the Louisville Municipal Code is hereby amended by the addition of new subsections C and D to read as follows (words to be added are underlined):