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<br />ORDINANCE NO. 356 <br /> <br />AN ORDINANCE LEVYING A PRIVILEGE OR LICENSE TAX AGAINST PERSONS <br />ENGAGING IN A RETAIL BUSINESS IN THE CITY OF LOUISVILLE, COLORADO; <br />PROVIDING FOR THE COLLECTION THEREOF; AND PROVIDING PENALTIES FOR THE <br />VIOLATION OF THIS ORDINANCE <br /> <br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, that: <br /> <br />SECTION 1. NAME OF TAX: <br /> <br />\ This ordinance may be known and cited as the City Gross Receipts <br /> <br />Tax Ordinance. <br /> <br />SECTION 2. WORDS AND PHRASES DEFINED: <br /> <br />When not clearly otherwise indicated by the context, the following <br /> <br />words and phrases, as used in this ordinance shall have the following <br /> <br />meanings: <br /> <br />2-1. The term "person" includes any individual, firm, co-partnership, <br /> <br />joint adventure, corporation, estate or trust, or any group or combination <br /> <br />acting as a unit, and the plural as well as the singular number. <br /> <br />2-2. The term "Treasurer" shall mean the Treasurer of the City of <br /> <br />Louisville, Colorado. <br /> <br />2,:,3. The term "sale" or "sale and purchase" includes installment <br /> <br />and credit sales, and the exchange of property, as well as the sale thereof <br /> <br />for money, and every such transaction, conditional or otherwise, for a <br /> <br />consideration constituting a sale, and also includes the sale or furnishing <br /> <br />of electrical energy, gas, telephone, or telegraph services taxable hereunder. <br /> <br />2-4. The term "wholesaler" means a person doing a regularly <br /> <br />recognized wholesale or jobbing business, and known to the trade as such, <br /> <br />and selling to retail merchants, jobbers, dealers, or other wholesalers, <br /> <br />for the purpose of resale. <br />