Ordinance 2022-1827 - Laserfiche WebLink

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(d) Owns, leases, rents or otherwise exercises control over real or personal property within the City ta*ifigfWisdietieft; of (e) Is a retailer or vendor in the State of Colorado that Mmakes more than one delivery into the City to*iag ur-isdietien within a 12-month period ' ; or (f) Makes retail sales sufficient to meet the definitional requirements of economic nexus as set forth in this Section 3.20.020. 51. Retailer or vendor means any person selling, leasing, renting, or granting a license to use tangible personal property or services at retail. Retailer and vendor shall include but is not limited to, any: (1) auctioneer; (2) salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of, or obtains such property or services sold from a dealer, distributor, supervisor or employer; (3) charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes; (4) retailer -contractor, when acting in the capacity of a seller of building supplies, construction materials, and other tangible personal property; and (5) marketplace facilitator, marketplace seller, or multichannel seller. Section 2. Section 3.20.020.A of the Louisville Municipal Code is hereby further amended by the addition of the following new terms and definitions to be inserted alphabetically in said section: Economic nexus means the connection between the City and a person not having a physical nexus in the State of Colorado, which connection is established when the person or marketplace facilitator makes retail sales into the City, and: (a) In the previous calendar year, the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or (b) In the current calendar year, 90 days has passed following the month in which the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended. This definition does not apply to any person who is doing business in this State but otherwise applies to any other person. Marketplace means a physical or electronic forum, including, but 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. Ordinance No.1827, Series 2022 Page 3 of 7