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ORDINANCE NO. 1375 <br />SERIES 2002 <br /> <br />AN ORDINANCE CONCERNING SALES AND USE TAXES. <br /> <br /> WHEREAS, as a home rule municipality, the City of Louisville intends to commence <br />self-collection of sales taxes on July 1, 2002; and <br /> <br /> WHEREAS, as part of such transition to self-collection of sales taxes, the City desires to <br />repeal and reenact the sales and use tax provisions of the Louisville Municipal Code; and <br /> <br /> WHEREAS, as part of such repeal and reenactment, the City desires to set forth <br />additional provisions conceming the collection, administration and enforcement of sales and use <br />taxes, and to standardize certain municipal sales and use tax practices for the convenience of <br />taxpayers and the business community. <br /> <br /> NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE <br />CITY OF LOUISVILLE, COLORADO: <br /> <br /> Section 1. Chapter 3.20 of the Louisville Municipal Code, entitled "Sales and Use <br />Tax," is hereby repealed and reenacted to read as follows: <br /> <br />Chapter 3.20 <br /> <br />SALES AND USE TAX <br /> <br />PART 1 -- GENERAL PROVISIONS <br /> <br />Sec. 3.20.010 <br />Sec. 3.20.020 <br />Sec. 3.20.030 <br />Sec. 3.20.040 <br />Sec. 3.20.050 <br />Sec. 3.20.060 <br />Sec. 3.20.070 <br />Sec. 3.20.080 <br />Sec. 3.20.090 <br /> <br />General; legislative intent. <br />Definitions. <br />Trust status of tax. <br />Sales tax defined. <br />Use tax defined. <br />Statute of limitations. <br />Duty to keep records. <br />Amendments. <br />Violation; penalty. <br /> <br />PART 2 -- SALES TAX <br /> <br />Sec. 3.20.200 <br />Sec. 3.20.210 <br />Sec. 3.20.220 <br />Sec. 3.20.230 <br /> <br />Levy of tax; rate. <br />Property and services taxed. <br />Exemptions. <br />Credit sales. <br /> <br /> <br />