Ordinance 2022-1827 - Laserfiche WebLink

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licensed marketplace facilitator in a marketplace, the marketplace seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other retailer. (6) Auditing. With respect to any sale the City shall solely audit the marketplace facilitatorfor sales made by marketplace sellers or multichannel sellers but facilitated by the marketplace. The City will not audit or otherwise assess tax against marketplace sellers or multichannel sellers for sales facilitated by a marketplace facili- tator. Section 4. No obligation to collect the sales and use tax required by this ordinance may be applied retroactively. Responsibilities, duties and liabilities described in this ordinance of a marketplace facilita- tor, marketplace seller, or multichannel seller begin upon the earli- er of when they became licensed to collect the City's sales tax or when they became legally obligated to collect the City's sales tax. Section 5. If any portion of this ordinance is held to be invalid for any reason, such decision shall not affect the validity of the re- maining portions of this ordinance. The City Council hereby de- clares that it would have passed this ordinance and each part here- of irrespective of the fact that any one part be declared invalid. Section 6. The repeal or modification of any provision of the Municipal Code of the City of Louisville by this ordinance shall not release, extinguish, alter, modify, or change in whole or in part any Me forfeiture, or liability either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purpose of sustaining any and all proper actions, suits, proceedings, and pros- ecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such ac- tions, suits, proceedings, or prosecutions. Section 7. All other ordinances or portions thereof inconsis- tent or conflicting with this ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. INTRODUCEDt READ, PASSED ON FIRST READING, AND ORDERED PUBLISHED this day of .2022. Ashley Stolzmann, Mayor ATTEST: Meredyth Muth, City Clerk APPROVED AS TO FORM: Kelly PC, City Attorney PASSED AND ADOPTED ON SECOND AND FINAL READING this day of .2022. Ashley Stolzmann, Mayor ATTEST: Meredyth Muth, City Clerk Published: Boulder Daily Camera March 20, 2022-1876712