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<br />ORDINANCE NO. 1556 <br />SERIES 2009 <br /> <br />AN ORDINANCE AMENDING SUBSECTION D OF SECTION 3.20.412 OF THE <br />LOUISVILLE MUNICIPAL CODE CONCERNING SUSPENSION OF THE HOLD <br />HARMLESS PROVISION RELATED TO USE OF STATE-CERTIFIED ELECTRONIC <br />DATABASES FOR REMITTANCE OF SALES TAX PAYMENTS <br /> <br />WHEREAS, the City is a home-rule municipality; and <br /> <br />WHEREAS, the City has adopted a sales and use tax code and self-collects its sales and <br />use tax pursuant to such code and its home-rule authority; and <br /> <br />WHEREAS, C.RS. 9 39.-26-105.3, a statute applicable to state-collected sales and use <br />taxes, provides that vendors may use state-certified electronic databases of addresses to <br />determine the jurisdictions tOi which tax is owed and may be held harmless for use of such <br />databases under certain circumstances; and <br /> <br />WHEREAS, the City has previously adopted Section 3.20.412 of the Louisville <br />Municipal Code for use of such databases; and <br /> <br />WHEREAS, the City desires to amend Subsection D of said Section 3.20.412 to further <br />define circumstances under which the city may suspend the hold harmless provision related to <br />use of such state-certified electronic databases; <br /> <br />NOW THEREFORE BIB: IT ORDAINED BY THE CITY COUNCIL OF THE <br />CITY OF LOUISVILLE, COLORADO: <br /> <br />Section 1. Subsection D of Section 3.20.412 of the Louisville Municipal Code is <br />hereby amended to read as follows (words to be deleted shown in strikeout; words to be added <br />underlined): <br /> <br />Sec. 3.20.412. Remittance of tax; electronic database; retailer held harmless. <br /> <br />A. Any retailer that collects and remits sales tax to the director of <br />finance as provided iin this chapter may use an electronic database of state <br />addresses that is certiflled by the state department of revenue pursuant to C.RS. 9 <br />39-26-105.3, to determine the jurisdictions to which tax is owed. <br /> <br />B. Any retailer that uses the data contained in an electronic database <br />certified by the state department of revenue pursuant to C.RS. 9 39-26-105.3, to <br />determine the jurisdictions to which tax is owed shall be held harmless for any <br />tax, penalty, or interest owed the city that otherwise would be due solely as a <br />result of an error in the electronic database, provided that the retailer demonstrates <br />it used the most current information available in such electronic database on the <br />date that the sale occurred. Each retailer shall keep and preserve such records as <br />