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B. Each and every twenty -four hour period of violation of this chapter <br />constitutes a distinct and separate violation of this chapter, subject to the penalties <br />prescribed in 1.28.010. <br />C. Prosecution of any person for violation of this chapter shall not <br />reduce, eliminate or suspend any person's obligation to fulfill the requirements of <br />this chapter or make payment of any taxes, penalties, fines or interest due <br />hereunder and shall not limit the ability of the city to proceed under this chapter to <br />collect taxes under a civil suit or other method of collection. <br />Section 3. Subsection BB of Section 3.20.220 of the Louisville Municipal Code is <br />hereby amended to read as follows (words to be added are underlined; words to be deleted are <br />stricken through): <br />BB. Sales for outside delivery: Sales of tangible personal property where teeth <br />all of the following conditions are met: <br />1. The sales are to those individuals who reside or do businesses <br />which are located outside the city and such articles delivered are <br />used outside the city. <br />2. The articles purchased are delivered to the purchaser outside the <br />city by common, contract or commercial carrier employed by the <br />seller to effect delivery, or by the seller's vehicles conveyance of <br />the seller or by mail, but at all times at the seller's expense and <br />much articles delivered arc used outside the city. <br />3. The seller retains full ownership and liability for all articles being <br />delivered to the destination outside the city. <br />Section 4. Subsection A of Section 3.20.406 of the Louisville Municipal Code is <br />hereby amended to read as follows (words to be added are underlined; words to be deleted are <br />stricken through): <br />Sec. 3.20.406. Filing returns; due dates. <br />A. Every taxpayer retailer shall file a sales and use tax return, whether <br />or not des tax is due, and remit any sales or use tax due to the city on or before <br />the 20th day of the month following their required reporting period. EveFy <br />taxpayer owing use tax shall file a use tax return and remit the use tax due to the <br />city on or before the 20th day of the month following their required reporting <br />which no use tax is due. <br />Section 5. Section 3.20.425 of the Louisville Municipal Code is hereby amended to <br />read as follows (words to be deleted are stricken through; words to be added are underlined): <br />3 <br />13 <br />