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<br />1~i14/~O ~~.~b ~~ ~U~~~4~lb~ <br /> <br />~V""~.L..i'.. .....Ut.J.l"..... L:..... J,.V.,-'_", <br /> <br />"C:;I: ......... .. -- <br /> <br />. .. <br /> <br />. ; <br /> <br />C.R.S.. as amended" &rld the provisiona of the City of Louisville Sales and <br />Use Tax Ordinance, which are not inconsistent with the aforementioned <br />Resolutions'and state statutes. <br /> <br />b. Produce a;nd provide all necessary forms for the payment of the <br />subj ect County use ta:ltes to all licensed contractor~. and other requesting <br />and/or a~fected persclOS, within the County. <br /> <br />c. Provide all labor, supervision, equipment and supplies <br />necessary to perform the services contemplated under this Agreement. <br /> <br />d. Revie..." all builcii.ng permits, and conduct necessary audits and <br />investigations, to ensure compliance with the subject countywide use taxes <br />by all persons req1.1i.rled to obtain building permits for construction within <br />the City of Louisville. . <br /> <br />e. Provide cLOd disseminate to the general public all necessary <br />information concemiD,g the subject County use taxes, and be the designated <br />County representative! for answering inquiries regarding the same. <br /> <br />f. Deposit a,ll taxes collected pursuant to the subject County use <br />taxes, and provide an accounting thereof, within a segregated fund to be <br />designated by the City, which monies shall not be commingled with City <br />funds. "...... <br /> <br />g. Subj ec::t to the prov1.sJ.ons of 'B. below, remi t all taxes <br />collected pursuant to the subject County use taxes to.the County on or <br />before the tenth (l.Ot,h) day of the month following collection. Any errors <br />discovered after th,! remittance by the City or the County shall be <br />adjusted by the addit:ion or subtraction of the appropriate amounts on the <br />next remittance tl~ tl~e County: <br /> <br />h. Enforce payment of the County :Use taxes through the means <br />used for enforcement of City sales and use taxeSj or if the City has no <br />mandatory use tax payment procedure for construction materials. or if the <br />City otherwise so de,sires, the City shall adopt the following procedure <br />for the collection of the County use taxes:' <br /> <br />(1) Permit payment of county' use taxes by applicants for <br />building permits based ~on the reasonable estimated <br />taxable value of materials to be acquired and used in <br />the construction proj ect. Where an applicant chooses to <br />pay County use taxes on this ba~is, City shall provide <br />applicant with a receipt showing that required County <br />use taxes have been paid. Applicants paying County use <br />taxes on this basis shall be permitted, upon completion <br />of the proj ect and application for certificates of <br />oc:cupaney or, if no suc:h certificate is required, then <br />~Ion application for final inspection prior to <br />oc:cupancy I to obtain a refund of excess use tax payment <br />b}' demonstrating that the actual value of construction <br />tnCLteria1s acquired and used in connection with the <br />cClnstruction project exceeded that previously estimated, <br />tk~ refund to be 0.25t of the difference, and paid by <br />the County based upon notice from the City showing the <br />ne~cessary calculations and amount due. <br /> <br />(2) Rl~quire payment of County use taxes by applicants for <br />cl~rtificates of occupancy or, if no such certificate is <br />rl~quJ.red. then by appli~ants for final inspection prior <br />tc:> occupaney I baaed upon evidence of actual value of <br />cl:>nstruction materials acquired and used in the <br /> <br />2 <br />