Ordinance 2023-1867 - Laserfiche WebLink

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Section 1. Requirements for Exemption. In addition to those exemptions from the City's use tax set forth in Section 3.20.310 of the Louisville Municipal Code, and those exemptions approved by Ordinance 1841, Series 2022 for the repair and rebuilding of a residence that sustained fire damage, construction and building materials shall be exempt, or partially exempt, from the imposition of the tax levied by Section 3.20.300 of the Louisville Municipal Code when all of the following requirements are met: A. The building permit application is for repair or rebuilding of a primary residential structure that sustained smoke, heat, water, ash or other damage from the Marshall Fire, not including direct fire damage. B. The building permit application has been filed by a person who, on December 30, 2021, was the owner of record of property in any jurisdiction on which a residence was damaged or destroyed by the Marshall Fire. C. The building permit application is filed with the City of Louisville on or before December 31, 4 2025. D. The building permit applicant attests on the building permit application that they are requesting a use tax exemption due to financial hardship caused by inadequate insurance or a gap in insurance coverage when compared to the cost of repairs. Section 2. Amount of Exemption. The amount of the use tax exemption provided by this ordinance shall equal the full amount of the City use tax due for the construction and building materials. Section 3. Refunds of City Use Taxes. City staff is authorized and directed to issue refunds of City use taxes paid in connection with building permits issued prior to the effective date of this ordinance, and which permits meet the requirements for exemption set forth in Section 1 of this ordinance. The amount of such refunds shall be determined as set forth in Section 2 of this ordinance. Section 4. If any portion of this ordinance is held to be invalid for any reason, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have passed this ordinance and each part hereof irrespective of the fact that any one part be declared invalid. Section 5. The repeal or modification of any provision of the Municipal Code of the City of Louisville by this ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purpose of sustaining any and all proper actions, suits, Ordinance No. 1867, Series 2023 Page 3 of 4