Ordinance 2002-1407 - Laserfiche WebLink

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ORDINANCE NO. 1407 SERIES 2002 AN ORDINANCE CONCERNING LODGING EXCISE TAXES. WHEREAS, at the November 5, 2002, City of Louisville special municipal election, the majority of the registered electors of the City voting in such election voted in favor of Ballot Issue 2C, authorizing the imposition of an excise tax on the leasing or renting of any lodging located in the City at the rate of three percent; and WHEREAS, as a home rule municipality and as authorized by the registered electors of the City at the November 5, 2002, election, the City of Louisville intends to commence imposition and collection of lodging excise taxes on January 1, 2003; and WHEREAS, the City Council desires to amend the Louisville Municipal Code to set forth provisions for the imposition, collection, administration and enforcement of lodging excise taxes. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. Title 3 of the Louisville Municipal Code is hereby amended by the addition of a new Chapter 3.22, entitled "Lodging Tax," to read as follows: Chapter 3.22 LODGING TAX Sec. 3.22.010 Sec. 3.22.020 Sec. 3.22.030 Sec. 3.22.040 Sec. 3.22.050 Sec. 3.22.060 Sec. 3.22.070 Sec. 3.22.080 Sec. 3.22.090 Sec. 3.22.100 Sec. 3.22.110 Sec. 3.22.120 Sec. 3.22.130 Sec. 3.22.140 Sec. 3.22.150 General; legislative intent. Definitions. Imposition and rate of tax. Liability for tax. Advertisement of assumption or absorption of tax prohibited. Taxes collected are held in trust. Exempt transactions. Reporting procedure. Maintenance and preservation of tax returns; reports and records. Interest and penalties for failure to file tax return or pay tax. Enforcement of tax liability. Duties and powers of finance director. Tax information confidential. Expenditure of lodging taxes. Violations.