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to the general penalty provisions set forth in Section 1.28.010, unless otherwise <br /> expressly provided in this chapter. <br /> 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 /> st_i _): <br /> BB. Sales for outside delivery: Sales of tangible personal property where bath <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 /> 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 sales 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. Every <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 /> period. A use tax return is not required to be filed for any reporting period for <br /> Ordinance No. 1616, Series 2012 <br /> Page 3 of 8 <br />