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RESOLUTION NO. 63 SERIES 2015 A RESOLUTION EXTENDING THE SUSPENSION OF ORDINANCE NO. 1534, SERIES 2008, SECTION 3.20.412 ELECTRONIC DATABASE; RETAILER HELD HARMLESS WHEREAS, Subsection 3.20.414.B of the Louisville Municipal Code provides that a retailer using data provided in a State - certified database to determine the jurisdiction to which sales tax is owed shall be held harmless for tax, penalties and interest owed to City that otherwise would be due solely as a result of an error in the database, excepting circumstances set forth in Subsections C and D of said Section 3.20.414, and WHEREAS, there has been prior evidence through performance of City of Louisville audits and periodic review of provider databases that database providers certified by the State of Colorado, Department of Revenue pursuant to C.R.S. § 39.26.105.3 have not met the criteria specified in Section B; WHEREAS, the address locator database providers, certified by the State of Colorado, Department of Revenue, no longer provide access to their databases by local municipalities to verify the accuracy of their data; and WHEREAS, the City of Louisville is required to provide the certified address locator database providers with an electronic data file of all addresses in the City of Louisville; and WHEREAS, the City of Louisville has not developed its own address database nor does it have the ability to provide an electronic data file of its City addresses to the database providers; WHEREAS, pursuant to Subsection D of said Section 3.20.414, the City Council may, by regulation adopted pursuant to Section 3.20.400.B, suspend the effect of said Subsection B; and WHEREAS, in the Director of Finance's judgment, the use of the State - certified databases may have a material adverse effect on the City, and that the City does not have the ability to verify whether or not the criteria in C.R.S. § 39 -26 -105.3 and the provisions of Subsection B. have been met; WHEREAS, Resolution No. 33, Series 2009, suspending Ordinance No. 1534, Section 3.20.412 of the Louisville Municipal Code was approved for a period of 24 months, Resolution No. 67, Series 2011, suspending Ordinance No. 1534, Section 3.20.412 was approved for an additional period of 24 months, and Resolution No. 48, Series 2013, suspending Ordinance No. 3.20.412 was approved for an additional period of 24 months, or until the City determines to develop and utilize its own address Resolution No. 63, Series 2015 Page 1 of 2