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PART 1 -- GENERAL PROVISIONS <br /> <br />Sec. 3.20.010. General; legislative intent. <br /> <br /> This Chapter shall be known and cited as the "City of Louisville, <br />Colorado, Sales and Use Tax Code." This Chapter is intended to establish the <br />sales and use tax base and administration for the city. Additionally, this Chapter <br />standardizes certain municipal sales and use tax practices for the convenience of <br />taxpayers and the business community. <br /> <br />Sec. 3.20.020. Definitions. <br /> <br /> A. Words and phrases not otherwise defined herein shall have the <br />meanings set forth in C.R.S. § 39-26-102, as it currently exists or may hereafter <br />be amended, and such definitions are incorporated herein by reference. <br /> <br /> B. When not clearly otherwise indicated by the context, the following <br />terms, words and phrases as used in this Chapter, shall have the following <br />meanings: <br /> <br />o <br /> <br />"Acquisition charges or costs" include "purchase price," as defined <br />herein as subsection 19 of this section. <br />"Agricultural commodity" means any agricultural commodity as <br />defined in section 35-28-104 (1), C.R.S.; except that, for purposes <br />of this Chapter, "agricultural commodity" shall also include sugar <br />beets, timber and timber products, oats, malting barley, barley, <br />hops, rice, milo, and any other feed grain. <br /> <br />"Auction" means any sale where tangible personal property is sold <br />by an auctioneer who is either the agent for the owner of such <br />property or is in fact the owner thereof. <br /> <br />"Business" includes all activities engaged in or caused to be <br />engaged in with the object of gain, benefit, or advantage, direct or <br />indirect. <br /> <br />"Charitable organization" means any entity organized and operated <br />exclusively for religious, charitable, scientific, testing for public <br />safety, literary, or educational purposes, or to foster national or <br />international amateur sports competition (but only if no part of its <br />activities involve the provision of athletic facilities or equipment), <br />or for the prevention of cruelty to children or animals, no part of <br />the net earnings of which inures to the benefit of any private <br />shareholder or individual, no substantial part of the activities of <br />which is carrying on propaganda, or otherwise attempting, to <br />influence legislation, and which does not participate in, or <br />intervene in (including the publishing or distributing of <br /> <br /> <br />