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ORDINANCE NO. 1534 <br />SERIES 2008 <br />AN ORDINANCE AMENDING SECTION 3.20.260 OF THE LOUISVILLE MUNICIPAL <br />CODE CONCERING THE REMITTANCE OF SALES TAX AND ADDING A NEW <br />SECTION 3.20.412 TO THE LOUISVILLE MUNICIPAL CODE CONCERNING USE <br />OF THE STATE ADDRESS DATABASE FOR REMITTANCE OF SALES TAX <br />PAYMENTS. <br />WHEREAS, the City has adopted a sales and use tax code; and <br />WHEREAS, the City desires to amend the sales and use tax code to require automated <br />clearing house (ACH) remittance for certain sales tax payments; and <br />WHEREAS, Colorado Revised Statutes Section 39-26-105.3 provides for the use by <br />retailers of an electronic database of state addresses that is certified by the state department of <br />revenue; and <br />WHEREAS, the City desires to amend the sales and use tax code to hold retailers <br />harmless for any tax, penalty, or interest owed the City that otherwise would be due solely as a <br />result of an error in the electronic database relied upon by the retailer; <br />NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE <br />CITY OF LOUISVILLE, COLORADO: <br />Section 1. Subsection E of Section 3.20.260 of the Louisville Municipal Code is <br />hereby amended by the addition of a new Subsection 4, to read as follows (words to be deleted <br />shown in see~rt; words to be added underlined): <br />E. Unless otherwise approved by the finance director, taxpayers shall <br />file returns and pay tax as follows: <br />1. A taxpayer whose monthly tax due is one hundred dollars ($100.00) or <br />more shall file returns and pay tax monthly. <br />2. A taxpayer whose monthly tax due is less than one hundred dollars <br />($100.00) may pay tax quarterly. <br />3. If a monthly filer drops to less than $100 per month for an entire <br />calendar year, the annual filing status will change to quarterly for the <br />subsequent calendar year. The annual filing status will be determined <br />by the first full month of tax collected. If a quarterly filer exceeds <br />$300 per quarter for an entire calendar year, the status will change to <br />monthly in the subsequent calendar year. <br />4. For any calendar year commencin, ogn or after January 1, 2008, any <br />taxpayer whose liability, for city sales tax only, for the previous year <br />1 <br />