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NOTICE OF PUBLIC HEARING
<br />ORDINANCE No. 1844, 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 November
<br />15, 2022 at the hour of 6:00 p.m., at Louisville City Hall, 749 Main
<br />Street, Louisville, Colorado 80027 or In an electronic meeting, the
<br />City Council will hold a Public Hearing on the final passage and
<br />adoption of a proposed ORDINANCE AMENDING THE LOUISVILLE
<br />MUNICIPAL CODE TO ESTABLISH AN EXEMPTION FROM THE CITY'S
<br />SALES AND USE TAX FOR THE CARRYOUT BAG FEES ENACTED BY
<br />THE STATE OF COLORADO.
<br />Published in the Daily Camera on November 6, 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.1844
<br />SERIES 2022
<br />AN ORDINANCE AMENDING THE LOUISVILLE MUNICIPAL CODE TO
<br />ESTABLISH AN EXEMPTION FROM THE CWCS SALES AND USE TAX
<br />FOR THE CARRYOUT BAG FEES ENACTED BY THE
<br />STATE OF COLORADO
<br />WHEREAS, the City of Louisville, Colorado, (the "City"), is a home
<br />rule municipality, organized and existing under Article XX, Section 6
<br />of the Colorado Constitution; and
<br />WHEREAS, pursuant to Article XX, Section 6 of the Colorado Consti-
<br />tution, the right to enact administer and enforce sales and use tax-
<br />es is clearly within the constitutional grant of power to the City and
<br />Is 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 (the "Code"), under which City
<br />sales and use tax Is levied; and
<br />WHEREAS, the City does not wish to Impose local sales and use tax
<br />on carryout bag fees enacted by the State of Colorado that would
<br />otherwise be taxable under the Code; and
<br />WHEREAS, the City adopts this ordinance with the intent to exempt
<br />such fees from local sales and use tax.
<br />NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
<br />CITY OF LOUISVILLE, COLORADO:
<br />Section 1. Section 320.220 of the Louisville Municipal Code Is here-
<br />by amended b the addition of a new subsection 00 as follows
<br />(words to be added are underlined):
<br />Sec. 3.20.220. - Exemptions from sales tax.
<br />The transactions set forth in this section are exempt from the imFo-
<br />sition of tax levied by section 3.20.200. The burden of proving that
<br />any taxpayer Is exempt from collecting or paying sales tax shall be
<br />on the taxpayer.
<br />00. The c out. bra fee imposed in C.R.S. _§25.17.5g_ as such
<br />secTlon ex ... .. uJ ly 6, 2021
<br />Section 2. Section 320.310.A of the Louisville Municipal Code is
<br />rereby amended to read as follows (words to be added are under-
<br />lined; words to be deleted are stricken through):
<br />Sec 3.20.320. Exemptions from use tax.
<br />A The transactions set forth in this section are exempt from the
<br />Imposition of the tax levied by section 320.300. The burden of prov-
<br />ing that any taxpayer Is exempt from collecting or paying sales use
<br />tax shall be on the taxpayer:
<br />[subsections 1-11 to remain the same]
<br />12. The ca put bag fee Imposed In C.R.S. § 25.17.505. as such
<br />section existe on July G, 2021.
<br />Section 3. If any portion of this ordinance is held to be Invalid for
<br />any reason, such decision shall not affect the validity of the remaln-
<br />Ing portions of this ordinance. The City Council hereby declares it
<br />would have passed and approved this ordinance and each part
<br />hereof Irrespective of the fact that any one part be declared Inval Id.
<br />Section 4. The repeal or modification of any provision of the
<br />Municipal Code of the City of Louisville by this ordinance shall not
<br />release, extingulsh, alter, modify, or change In whole or in part any
<br />penalty, forfeiture, or liability, either civil or criminal, whic
<br />h shall
<br />ave been Incurred under such provision, and each provision shall
<br />be treated and held as still remaining In force for the purpose of
<br />sustaining any and all proper actions, suits, proceedings, and pros-
<br />ecutions for the enforcement of the penalty, forfeiture, or liability,
<br />as well as for the purpose of sustaining any judgment, decree, or
<br />order which can or may be rendered, entered, or made in such ac-
<br />tions, suits, proceedings, or prosecutions.
<br />Section S. All other ordinances or portions thereof inconsistent or
<br />conflicting with this ordinance or any portion hereof are hereby re-
<br />pealed to the extent of such inconsistency or conflict.
<br />INTRODUCED, READ, PASSED ON FIRST READING, AND OR-
<br />DERED PUBLISHED this day of_ 2022.
<br />Ashley Stolzmann, Mayor
<br />ATTEST:
<br />Meredyth Muth, City Clerk
<br />APPROVED AS TO FORM:
<br />Kelly PC. City Attorney
<br />PASSED AND ADOPTED ON SECOND AND FINAL READING, this
<br />_ day of , 2022.
<br />Ashley Stolzmann, Mayor
<br />ATTEST:
<br />Meredyth Muth, City Clerk
<br />Published: Boulder Daily Camera November 6, 2022-1933461
<br />Prairie Mountain Media, LLC Z
<br />PUBLISHER'S AFFIDAVIT
<br />County of Boulder
<br />State of Colorado
<br />The undersigned, Agent , being first duly sworn
<br />under oath, states and affirms as follows:
<br />1. He/she is the legal Advertising Reviewer of
<br />Prairie Mountain Media LLC, publisher of the
<br />Daily Camera.
<br />2. The Daily Camera is a newspaper
<br />of general circulation that has been published
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<br />fifty-two weeks In Boulder County and
<br />meets the legal requisites for a legal newspaper
<br />under Colo. Rev. Stall. 24.70-103.
<br />3. 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 />Nov 6, 2022
<br />Signature
<br />Subscribed and sworn to me before me this �//�/�
<br />day of Lei.
<br />r
<br />Al 0
<br />0,
<br />Notary Public
<br />SHAYLA NAJERA
<br />NOTARY PUBLIC
<br />STATE OF COLORADO
<br />(SEAL) NOTARY ID 20174031965
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