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A. Section 3.20.300 of the Louisville Municipal Code is hereby repealed and re- <br /> enacted to read in full as follows: <br /> Sec. 3.20.300. Levy of tax; rate. <br /> There is hereby levied, and there shall be collected and paid, a tax upon <br /> the privilege of using, storing, distributing, or otherwise consuming in the City <br /> any article of tangible personal property or services purchased, leased or rented <br /> from sources outside the city, on which a sales tax has not been paid and as <br /> specified in section 3.20.305, and upon rental of storage space within the City. <br /> The amount of the tax shall be three and one -half percent (3.5 of the purchase <br /> price thereof. <br /> B. Chapter 3.20 of the Louisville Municipal Code is hereby amended by the <br /> addition of a new Subsection 3.20.305, to read in full as follows: <br /> Sec. 3.20.305. Property and services taxed. <br /> A. The tax levied by section 3.20.300 is imposed upon and shall <br /> apply, without limitation, to the purchase price of the following property and <br /> services, if no sales tax thereon has been paid: <br /> 1. AUTOMOTIVE VEHICLE: Upon the privilege of storing, using or <br /> consuming within the city, any motor and other automotive vehicles, <br /> purchased at retail on which registration is required. <br /> 2. COMPUTER PROGRAMS AND COMPUTER SOFTWARE. <br /> 3. CONSTRUCTION EQUIPMENT: Use tax shall be due on <br /> construction equipment used inside the city for contracts entered into <br /> on or after January 1, 2011. <br /> a. The taxpayer shall identify construction equipment used inside the <br /> city as follows: <br /> i. Prior to or on the date the equipment is located inside the city, <br /> the taxpayer shall file with the city an equipment declaration on <br /> a form provided by the city. Such declaration shall state the <br /> dates on which the taxpayer anticipates the equipment will be <br /> located inside and removed from the boundaries of the city, <br /> shall include a description of each such anticipated piece of <br /> equipment, shall state the actual or anticipated price of each <br /> such anticipated piece of equipment, and shall include such <br /> other information as reasonably deemed necessary by the city. <br /> 3 <br />