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WHEREAS, City Council desires to amend certain provisions of the City's Sales and
<br />Use Tax Code at Chapter 3.20 of the Louisville Municipal Code, in order to clanfy certain
<br />definitions and procedures, and to efficiently clanfy the taxability of certain products,
<br />technologies, and services, and
<br />WHEREAS, City Council desires to amend portions of Chapter 3 22 to clarify portions
<br />of the City's lodging tax ordinance
<br />NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
<br />CITY OF LOUISVILLE, COLORADO:
<br />Section 1 Sections 3.20.020, 3 20.040, 3.20.050, 3 20 060, 3 20.210, 3.20.220,
<br />3.20.305, 3 20 310, 3 20 330, 3.20 408 and 3.20.520 of the Louisville Municipal Code are hereby
<br />repealed and reenacted, with amendments, to read as follows.
<br />Sec. 3.20.020. - Definitions.
<br />A When not clearly otherwise indicated by the context, the following terms,
<br />words and phrases as used in this chapter, shall have the following meanings
<br />1. "Auction" means any sale where tangible personal property is sold by an
<br />auctioneer who is either the agent for the owner of such property or is in fact the
<br />owner thereof
<br />2. "Automotive Vehicle" means any vehicle or device in, upon, or by which
<br />any person or property is or may be transported or drawn upon a public highway,
<br />or any device used or designed for aviation or flight in the air. Automotive
<br />Vehicle includes, but is not limited to, motor vehicles, trailers, semi -trailers, or
<br />mobile homes Automotive Vehicle shall not include devices moved by human
<br />power or used exclusively upon stationary rails or tracks.
<br />3. `Business" means all activities engaged in or caused to be engaged in with
<br />the object of gain, benefit, or advantage, direct or indirect.
<br />4. "Carrier Access Services" means the services furnished by a local
<br />exchange company to its customers who provide telecommunications services
<br />which allow them to provide such telecommunications services
<br />5. "Chantable Organization" means any entity which. (1) has been certified
<br />as a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code,
<br />and (2) is an organization which exclusively, and in a manner consistent with
<br />existing laws and for the benefit of an indefinite number of persons or animals,
<br />freely and voluntanly ministers to the physical, mental, or spiritual needs of
<br />persons or animals, and thereby lessens the burden of government
<br />6. "City" means the municipality of Louisville, Colorado.
<br />7 "Coins" means monetized bullion or other forms of money manufactured
<br />from gold, silver, platinum, palladium or other such metals now, in the future, or
<br />heretofore designated as a medium of exchange under the laws of this State, the
<br />United States or any foreign nation
<br />Ordinance No 1739, Series 2017
<br />Page 2 of 31
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