Ordinance 1989-0981 - Laserfiche WebLink

Home Browse Search

services taxable pursuant to ~39-26-104, C.R.S. , and subject to the same exemptions as those specified in ~39-26-114, C.R.S. ; provided that the exemption for sales of food pursuant to ~39-26- 114 (1) (a) (XX) , C.R.S. , the exemption for sales of electricity, coal, wood, gas, fuel oil, or coke sold to occupants of residences pursuant to ~39-26-114 (1) (a) (XXI) , C.R.S. , and the exemption for sales of machinery or machine tools pursuant to ~39-26-114(11), C.R.S. , shall not apply to the Sales Tax, and the sale of such items is expressly made taxable under this Ordinance. The imposition of the Sales Tax on individual sales shall be in accordance with schedules set forth in the rules and regulations promulgated by the Department of Revenue, or by separate ordinance of the City. If any vendor, during any reporting period, shall collect as the Sales Tax an amount in excess of the amount of the Sales Tax imposed hereby, he shall remit to the Executive Director (hereinafter defined) the full amount of the Sales Tax herein imposed and also such excess. (b) For the purpose of the Sales Tax, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the City of Louisville (the "City") or to a common carrier for delivery to a destination outside the limits of the City. The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S. , regardless of the place to which delivery is made. If a retailer has no permanent place of business in the City, or has more than one place of business, the place at which the retail sales are consummated for the purpose of the Sales Tax shall be determined by the provisions of Article 26 of Title 39, C.R.S. , and by rules and regulations promulgated by the Department of Revenue. (c) The Sales Tax shall not apply to the sale of construction and building materials, as the term is used in ~29- - 4 -