The City Council of the City of Louisville, Colorado approved Ordinance No. 1407, Series 2002 concerning lodging excise tax upon second reading of the ordinance during its regularly scheduled meeting November 19, 2002. This new ordinance is a result of the November 5, 2002 special municipal election at which the majority of voters of the City of Louisville were in favor of Ballot Issue 2C.
Approval of ballot Issue 2C authorized the imposition of a three percent (3%) excise tax on the leasing or renting of any lodging located in the City of Louisville effective January 1, 2003. A signed copy of the approved Lodging Excise Tax ordinance is enclosed for your convenience.
To facilitate collection of this additional tax, a Lodging Excise Tax Return has been developed. This return is required in addition to the city sales tax return. The gross receipts reported on the lodging excise tax return will differ from the gross sales reported on your regular city sales tax return. Only lodging receipts are subject to the excise tax. Sales from food, beverage, telephone etc. are not subject to this additional tax. Also enclosed is a copy of the new Lodging Excise Tax Return. Please note that the only deductions permitted are for sales made to Federal, State or Local Governments, and for stays in excess of 30 days.
Due dates for the lodging tax are the same as the due dates for city sales tax. Please do not combine the lodging tax payment with your city sales tax payment.
For further assistance, please contact the Sales Tax Division at 303.335.4514.