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RESOLUTION NO. 43 SERIES 2005 A RESOLUTION CONCERNING AUDIT PROCEDURES RELATED TO THE PROPOSED USE TAX TO BE CONSIDERED BY REGISTERED ELECTORS OF THE CITY AT THE NOVEMBER 1, 2005 ELECTION. WHEREAS, by Resolution No. 29, Series 2005, the City Council referred to the registered electors of the City of Louisville voting in the November 1, 2005 election a TABOR ballot issue to authorize the imposition of a use tax upon the privilege of using, storing, distributing, or consuming within the City any article of tangible personal property or services purchased, leased or rented from sources inside or outside the City; and WHEREAS, such tax, if authorized by the registered electors of the City, will be upon such base, and subject to such exemptions, waivers and credits, and collection and enforcement procedures, as are prescribed by ordinance; and WHEREAS, since referral of such TABOR ballot issue to the voters, City Council has been asked whether administration of such tax, if approved, would include audit of individuals (i.e., natural persons) who are residents of the City; and WHEREAS, City Council desires to state its intent with respect to such audits. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Section 1. City Council hereby finds and states that it is City Council's intent that if the TABOR ballot issue referred to the registered electors at the November 1, 2005 election is approved, the City will not in administering such tax undertake non-business related audits of individuals (i.e., natural persons) who are residents of the City. However, the City may undertake an audit of any individual in suspected cases of willful attempts to evade taxation. .~.I;~,;\ND ADOPTED this 20 t5. day of Aepbnh.e,v, 2005. ~ \:-9.u I ~/f~ . i.{J, O~..."...~V.;)~" ,,1-0" ..'/~, ty'/.... ". ..~ \,0('." ,~........... u \ \ "--:1- {JOf ~ r~' ^ ft ~ \1 :i ~ \.,OJ..... q.... ii... : I C ~ e. .0 .. it. .. . ..- ........ 0 (ORi\Q 1