Ordinance 2010-1585 - Laserfiche WebLink

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Section 4. Section 3.20.210 of the Louisville Municipal Code is hereby repealed and reenacted to read in its entirety as follows: Sec. 3.20.210. Property and services taxed. The sales tax is imposed upon the property and services as set forth in this section; provided, however, that no such tax is shall be charged on any sale of $0.17 or less. A. Auctions: On the tangible personal property sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof. B. Automotive vehicles: On the price paid or charged on the sale, lease purchase, or rental for use or storage of an automotive vehicle to a resident of the city when required under the provisions of Title 42 of the Colorado Revised Statutes to be registered at an address inside the city. The county clerk of the county in which the registration occurs is authorized to collect such tax for the city prior to or at the time of registration. C. Automotive vehicles, low emitting power sources and parts: The sales tax is imposed upon the sales of low emitting motor vehicles, power sources, or parts used for converting such power sources. D. Charitable organization sales: The tax is imposed upon all sales and occasional sales of tangible personal property by a charitable organization. E. Combined personal property rentals with operator service: On the price paid or charged for the right of possession or use of tangible personal property granted under lease, hire, or rental contract with an operator, regardless that at all times such rental property remains in the possession of the operator providing the rental service. If the charge for an operator of the property is not separately stated on the rental invoice, the total invoice amount is taxable. If the operator charge is separately stated, only the property rental charge is subject to city tax. F. Computer programs or software: On the price paid or charged for prewritten, modified or enhanced computer programs or computer software regardless of delivery method. G. Construction materials: On the purchase price paid or charged within the city which are used for the improvement of any building, dwelling, other structure, or realty within or without the city which improvement does not require a building permit pursuant to city ordinance or code. H. Customized computer programs or software: Subsequent sales of customized software will be treated as prewritten modified or enhanced software and taxed accordingly regardless of delivery method. I. Exchanged property: In the case of retail sales involving the exchange of property: 12