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ORDINANCE NO. 1475 SERIES 2005 AN ORDINANCE AMENDING CHAPTER 3.20 OF THE LOUISVILLE MUNICIPAL CODE, REGARDING THE COLLECTION OF DELINQUENT SALES AND USE TAXES WHEREAS, by Ordinance No, 1375, Series 2002, codified as Chapter 3.20 of the Louisville Municipal Code, the City has set forth provisions concerning the imposition, collection, administration and enforcement of sales and use taxes; and WHEREAS, the City has home rule authority and statutory authority pursuant to C.R.S. ~ 31-20-105 to certify delinquent sales and use taxes to the treasurer of the county for collection if so provided by ordinance; and WHEREAS, the City Council desires to amend Chapter 3.20 of the Louisville Municipal Code to add a provision whereby the City may certify delinquent sales and use taxes, together with penalties and interest due and costs of collection, to the county treasurer for levy and collection. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Section 3,20.480 of the Louisville Municipal Code is hereby renumbered as Section 3.20.485 and Chapter 3.20 of said Code is hereby amended by the addition of a new section 3.20.480 to read as follows: Sec.3.20.480 Certification of delinquent tax to county. In the case where a taxpayer has refused or neglected to pay any tax due to the city under this chapter and a lien has been filed as provided in section 3.20.460.D, the finance director may, in addition to pursuing other collection remedies, certify the amount of the tax, penalties and interest due, together with ten percent (10%) of such amounts due for costs of county collection, to the county treasurer of any county in this state in which the taxpayer owns real or personal property, to be levied against the taxpayer's property for collection by the county in the same manner as delinquent general taxes upon such property are collected, Before certifying such amounts to the county for collection, the finance director shall provide to the taxpayer notice of such intended certification and an opportunity for a hearing to contest the authority of the city to certify such taxes and charges, or the amount thereof. Notice of the intended certification shall be served personally or by certified mail to the taxpayer, and may be combined with any notice of determination, assessment and demand for payment, or other notice, provided pursuant to this chapter, Said notice shall be served on the taxpayer and, 1