Ordinance 2022-1827 - Laserfiche WebLink

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not limited to a store, a booth, an internet website, a catalog, or a dedicated sales software application, where tangible personal property, taxable products, or taxable services are offered for sale. Marketplace facilitator (a) Means a person who: (i) Contracts with a marketplace seller or multichannel seller to facilitate for consideration, regardless of whether or not the consid- eration is deducted as fees from the transaction, the sale of the marketplace seller's tangible personal property, products, or serv- ices through the person's marketplace; (ii) Engages directly or indirectly, through one or more affiliated persons, in transmitting or otherwise communicating the offer or acceptance between a purchaser and the marketplace seller or multichannel seller; and (iii) Either directly or indirectly, through agreements or arrange- ments with third parties, collects payment from the purchaser on behalf of the seller. (b) Marketplace facilitator does not include a person that exclu- sively provides internet advertising services or lists products for sale, and that does not otherwise meet this definition. Marketplace seller means a person, regardless of whether or not the person is engaged in business in the City, which has an agree- ment with a marketplace facilitator and offers for sale tangible per- sonal property, products, or services through a marketplace owned, operated, or controlled by a marketplace facilitator. Multichannel seller means a retailer that offers for sale tangible personal property, commodities, or services through a marketplace owned, operated, or controlled by a marketplace facilitator, and O through other means. Section 3. Section 3.20.210 of the Louisville Municipal Code is here- by amended by the addition of a new subsection W to read as fol- lows (remaining subsections shall be re -lettered accordingly): Sec. 3.20.210. Property and services taxed. W. Marketplace sales (1) A marketplace facilitator engaged in business in the City is re- quired to collect and remit sales tax on all taxable sales made by the marketplace facilitator, or facilitated by it for marketplace sell- ers or multichannel sellers to customers in the City, whether or not the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator. (2) A marketplace facilitator shall assume all the duties, responsi- bilities, and liabilities of a retailer or vendor under this chapter. Marketplace facilitators shall be liable for the taxes collected from marketplace sellers or multichannel sellers. The City may recover any unpaid taxes, penalties, and interest from the marketplace fa- cilitator that is responsible for collecting on behalf of marketplace sellers or multichannel sellers. (3) The liabilities, obligations, and rights set forth under this chap- ter are in addition to any duties and responsibilities of the market- place facilitator has under this chapter if it also offers for sale tan- gible personal property, products, or services through other means. (4) A marketplace seller, with respect to sales of tangible person- al property, products, or services made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a retailer under this chapter if the marketplace seller can show that such sale was facilitated by a marketplace facilita- tor: (a) With whom the marketplace seller has a contract that explicit- ly provides that the marketplace facilitator will collect and remit sales tax on all sales subject to tax under this chapter; or (b) From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is regis- tered to collect sales tax and will collect sales tax on all sales sub- ject to tax under this chapter made in or through the marketplace facilitator's marketplace. (5) If a marketplace seller makes a sale that is not facilitated by a