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City Council <br />Meeting Minutes <br />June 19, 2012 <br />Page 15 of 20 <br />MOTION: Council member Dalton moved to approve Ordinance No. 1615, Series 2012 <br />an ordinance amending wholesaling seconded by Council member Loo. Roll call vote <br />was taken. The motion carried by a vote of 6 -0. Absent: Councilor Jasiak. <br />ORDINANCE No. 1616, SERIES 2012 — AN ORDINANCE AMENDING VARIOUS <br />SECTIONS OF CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL CODE <br />REGARDING SALES AND USE TAX AUDIT PROCEDURES; THE RECOVERY OF <br />CERTAIN EXPENSES RELATED TO AUDITS, REFUND REQUESTS, AND <br />ENFORCEMENT ACTIONS; THE FILING REQUIREMENTS FOR SALES AND USE <br />TAX RETURNS; THE SALES TAX EXEMPTION FOR SALES FOR OUTSIDE <br />DELIVERY; AND CERTAIN OTHER PROVISIONS CONCERNING ADMINISTRATION <br />AND ENFORCEMENT OF THE CITY OF LOUISVILLE, COLORADO SALES AND <br />USE TAX CODE — 2nd Reading — Public Hearing (Advertised Daily Camera <br />06/10/2012) <br />Mayor Muckle requested a City Attorney introduction. <br />City Attorney Light read Ordinance No.1616, Series 2012. <br />Mayor Muckle opened the public hearing and requested a staff presentation. <br />Finance Director Watson stated the changes proposed by Ordinance No.1616 were <br />approved by the Finance Committee on March 19, 2012 and presented at the May 8, <br />2012 City Council Study Session. <br />The proposed changes can be categorized into four separate points: <br />Expense Reimbursement - to allow for the reimbursement of City costs incurred to <br />organize taxpayer records, review large amounts of refund claim data, perform off -site <br />audits or to fulfill distraint warrant seizures. <br />Outside Deliveries - in order to qualify for the sales tax exemption for items delivered <br />outside the City, the seller must retain full ownership and liability for all items until <br />delivered to a destination outside the City. <br />Filing Requirements - requires every business in the City to remit use tax due on the <br />same schedule as sales tax, including zero returns if they had no tax due for their <br />particular filing period. This will reduce administrative cost in collecting those taxes. <br />Assessments /Municipal Summons - provide the taxpayer additional information on how <br />assessments are calculated and to add the issuance of a municipal summons as an <br />enforcement tool. <br />Council member Keany and Mayor Muckle confirmed Finance Committee agreed with <br />these changes. <br />27 <br />