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<br />total sales tax by the State of Colorado, the County, and the City <br />in excess of 7%; <br /> BE IT ORDAINED BY THE CITY COUNC I L OF THE CITY OF <br />LOUISVILLE, COLORADO: <br /> Section 1. Amendment to Section 3.20.030. Sect ion <br />3.20.030 of the Mun ic ipal Code of the City of Louisville, <br />Colorado, is hereby repealed and reenacted to read as follows: <br /> 3 . 2 0 . 03 0 Tax imposed. <br /> There is imposed on all sales of tangible personal <br /> property at reta il or the furnishing of services as <br /> provided in Section 39-26-104, Colorado Revised Statutes <br /> of 1973, as amended, a sales tax equal to three percent <br /> (3.00%) of the gross receipts. The tangible personal <br /> property and services taxable under this chapter shall <br /> be the same as the tangible personal property and <br /> services taxable pursuant to Section 39-26-104, Colorado <br /> Rev i sed Statutes of 1973, as amended, and subject to the <br /> same exemptions as those specified in Section 39-26-114, <br /> Colorado Revised Statutes of 1973, as amended; PROVIDED <br /> THAT the exemption allowed by Section 39-26-114(11), <br /> Colorado Rev i sed Statutes of 1973, as amended, for <br /> purchases of machinery or machine tools, the exempt ion <br /> of sales and purchases of those items in Section 39-26- <br /> 114 ( 1) ( a) (XXI) , Colorado Revised Statutes of 1973, as <br /> amended, and the exempt ion for sales of food specified <br /> in Section 39 - 2 6 -114 ( 1) ( a) (XX) , Colorado Revised <br /> Statutes of 1973, as amended, shall not apply to the <br /> sales tax, and the sale of such items is expressly made <br /> taxable under this chapter. The imposition of the sales <br /> tax on individual sales shall be in accordance with <br /> schedules set fo rth in the rules and regulations <br /> promulgated by the Department of Revenue. If any <br /> vendor, d u ring any repo rt i ng period, shall collect as <br /> the sales tax an amount in excess of the amount of three <br /> percent of his to tal taxable sales, he shall rem i t to <br /> the executive director the full amount of the sales tax <br /> herein imposed and also such excess. <br /> Section 2. Amendment to Section 3.20.060. Section <br />3.20.060 of the Municipal Code of the City of Loui sv ille , <br />Colorado, is hereby repealed and reenacted to read as follows: <br /> 3.20.060 Vendor's fee. <br /> Every retailer, also in this section called <br /> "vendor" , shall be liable and responsible for the <br /> payment of an amoun t equivalent to three percent of all <br /> - 3 - <br />