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NOTICE OF PUBLIC HEARING
<br />ORDINANCE No. 1827, SERIES 2022
<br />NOTICE IS HEREBY GIVEN that at a regular meeting of the City
<br />Council of the City of Louisville, Colorado, to be held on April 5, 2022
<br />at the hour of 6.00 p.m., at Louisville City Hail, 749 Main Street,
<br />Louisville, Colorado 80027, the City Council will hold a Public Hear-
<br />ing on the final passage and adoption of a Proposed AN ORDINANCE
<br />AMENDING THE CITY'S SALES AND USE TAX CODE CONCERNING
<br />ECONOMIC NEXUS AND MARKETPLACE FACILITATORS.
<br />Published in the Daily Camera on March 20, 2022 with full ordi-
<br />nance.
<br />Full copies available in the City Clerk's Office, 749 Main Street,
<br />Louisville CO 80027.
<br />ORDINANCE NO. 1827
<br />SERIES 2022
<br />AN ORDINANCE AMENDING THE CITY'S SALES AND USE TAX CODE
<br />CONCERNING ECONOMIC NEXUS AND MARKETPLACE
<br />FACILITATORS
<br />WHEREAS, the City of Louisville (the "City") is a home rule munici-
<br />pality, organized and existing under Article XX, Section 6 of the Col-
<br />orado Constitution; and
<br />WHEREAS, pursuant to Article XX, Section 6 of the Colorado Consti-
<br />tution, the right to enact, administer and enforce sales taxes is
<br />clearly within the constitutional grant of power to the City and is
<br />necessary to raise revenue with which to conduct the affairs and
<br />render the services performed by the City; and
<br />WHEREAS, pursuant to such authority, the City has adopted and
<br />enacted a Sales and Use Tax Code in Chapter 3.20 of the Louisville
<br />Municipal Code, under which City sales tax is levied on all sales and
<br />purchases of tangible personal property or taxable services at re -
<br />unless prohibited, as applicable to the provision of this Ordi-
<br />hance, under the Constitution or laws of the United States; and
<br />WHEREAS, the United States Supreme Court in South Dakota v.
<br />Wayfair, 138 S.Ct. 2080 (2018) overturned prior precedent and held
<br />that a State is not prohibited by the Commerce Clause from requir-
<br />ing a retailer to collect sales tax based solely on the fact that such
<br />retailer does not have a physical presence in the State ("Remote
<br />Sales"); and
<br />WHEREAS, based upon such decision, the retailer's obligation to
<br />collect Remote Sales is no longer based on the retailer's physical
<br />presence in the jurisdiction by the Constitution or law of the United
<br />States, and the City's Sales and Use Tax Code needs to be amended
<br />to clearly reflect such obligation consistent with said decision; and
<br />WHEREAS, the delivery of tangible personal property, products, or
<br />services into the City relies on and burdens local transportation
<br />systems, emergency and police services, waste disposal, utilities
<br />and other infrastructure and services; and
<br />WHEREAS, the failure to tax remote sales creates incentives for
<br />businesses to avoid a physical presence in the State and its respec-
<br />tive communities, resulting in fewer jobs and increasing the share
<br />of taxes to those consumers who buy from competitors with a
<br />physical presence in the State and its municipalities; and
<br />WHEREAS, it is appropriate for Colorado municipalities to adopt
<br />uniform definitions within their sales tax codes to encompass mar-
<br />ketplace facilitators, marketplace sellers, and multichannel sellers
<br />that do not have a physical presence in the City, but that still have a
<br />taxable connection with the City; and
<br />WHEREAS, the goal of adopting these amendments is to 1'oin in on
<br />the simplification efforts of all the self -collecting home rule munici-
<br />palities in Colorado; and
<br />WHEREAS, this ordinance provides a safe harbor to those who
<br />transact limited sales within the City; and
<br />WHEREAS, absent such amendment, the continued failure of retail-
<br />ers to voluntarily apply and remit sales tax owed on remote sales
<br />exposes the municipality to unremitted taxes and permits an ineq-
<br />uitable exception that prevents market participants from compet-
<br />ing on an even playing field; and
<br />NHEREAS, the City adopts this ordinance with the intent to address
<br />Prairie Mountain Media, LLC
<br />PUBLISHER'S AFFIDAVIT
<br />County of Boulder
<br />State of Colorado
<br />The undersigned, Agent , being first duly swom
<br />under oath, states and affirms as follows:
<br />He/she is the legal Advertising Reviewer of
<br />Prairie Mountain Media LLC, publisher of the
<br />Daily Camera.
<br />The Daily Camera is a newspaper
<br />of general circulation that has been published
<br />continuously and without interruption for at least
<br />fifty-two weeks In Boulder County and
<br />meets the legal requisites for a legal newspaper
<br />under Colo. Rev. Stat. 24-70-103.
<br />The notice that is attached hereto is a true copy,
<br />published in the Daily Camera
<br />in Boulder County on the following date(s):
<br />Mar 20, 2022
<br />�), 0, IjAk"
<br />Signature
<br />Subscribed and sworn to a before me this
<br />day of
<br />Notary Public
<br />SHAYLA NAJERA
<br />NOTARY PUBLIC
<br />STATE OF COLORADO
<br />NOTARY ID 20174031965
<br />(SEAL) MY COMMISSION EXPIRES July 31, 2025
<br />Account: 1048836
<br />Ad Number: 1876712
<br />Fee: $463.76
<br />
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