Ordinance 2022-1827 - Laserfiche WebLink

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WHEREAS, the goal of adopting these amendments is to join in on the simplification efforts of all the self -collecting home rule municipalities in Colorado; and WHEREAS, this ordinance provides a safe harbor to those who transact limited sales within the City; and WHEREAS, absent such amendment, the continued failure of retailers to voluntarily apply and remit sales tax owed on remote sales exposes the municipality to unremitted taxes and permits an inequitable exception that prevents market participants from competing on an even playing field; and WHEREAS, the City adopts this ordinance with the intent to address tax administration, and, in connection with, establish economic nexus for retailers or vendors without physical presence in the State and require the retailer or vendor to collect and remit sales tax for all sales made within the marketplace. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Subsections 19 and 51 of Section 3.20.020.A of the Louisville Municipal Code are hereby amended as follows (words to be added are underlined; words to be deleted are str-iekea through): Sec.3.20.020. Definitions. A. When not clearly otherwise indicated by the context, the following terms, words and phrases as used in this chapter, shall have the following meanings: 19. Engaged in business in the City means performing or providing services or selling, leasing, renting, delivering, or installing tangible personal property for storage, use, or consumption within the City. Engaged in business in the City includes, but is not limited to, any one of the following activities by a person: (a) Directly, indirectly, or by a subsidiary, maintains a building, store, office, salesroom, warehouse, or other place of business within the City ; (b) Sends one or more employees, agents or commissioned sales persons into the CCi taxing :.,,.:sa;^*;^„ to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; (c) Maintains one or more employees, agents or commissioned sales persons on duty at a location within the City taxing :ufisdietien- 7 Ordinance No. 1827, Series 2022 Page 2 of 7