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Marketplace facilitator <br />(a) Means a person who: <br />(i) Contracts with a marketplace seller or multichannel seller to <br />facilitate for consideration, regardless of whether or not the consideration is <br />deducted as fees from the transaction, the sale of the marketplace seller's <br />tangible personal property, products, or services through the person's <br />marketplace; <br />(ii) Engages directly or indirectly, through one or more affiliated <br />persons, in transmitting or otherwise communicating the offer or acceptance <br />between a purchaser and the marketplace seller or multichannel seller; and <br />(iii) Either directly or indirectly, through agreements or <br />arrangements with third parties, collects payment from the purchaser on <br />behalf of the seller. <br />(b) Marketplace facilitator does not include a person that exclusively <br />provides internet advertising services or lists products for sale, and that does not <br />otherwise meet this definition. <br />Marketplace seller means a person, regardless of whether or not the person <br />is engaged in business in the City, which has an agreement with a marketplace <br />facilitator and offers for sale tangible personal property, products, or services <br />through a marketplace owned, operated, or controlled by a marketplace facilitator. <br />Multichannel seller means a retailer that offers for sale tangible personal <br />property, commodities, or services through a marketplace owned, operated, or <br />controlled by a marketplace facilitator, and through other means. <br />Section 3. Section 3.20.210 of the Louisville Municipal Code is hereby amended by <br />the addition of a new subsection W to read as follows (remaining subsections shall be re -lettered <br />accordingly): <br />Sec. 3.20.210. Property and services taxed. <br />W. Marketplace sales <br />(1) A marketplace facilitator engaged in business in the City is <br />required to collect and remit sales tax on all taxable sales made by the <br />marketplace facilitator, or facilitated by it for marketplace sellers or <br />multichannel sellers to customers in the City, whether or not the <br />marketplace seller for whom sales are facilitated would have been required <br />Ordinance No.1827, Series 2022 <br />Page 4 of 7 <br />