(a) Following the election and prior to the effective date of the ordinance levying an enhanced tax, the city finance director shall file a copy of such ordinance with the executive director of the Colorado Department of Revenue and the Colorado Municipal League.

(b) The city shall make available to any requesting retailer or vendor a map or other location guide showing the boundaries of any area. The requesting retailer or vendor may rely on the map or other location guide and any update thereof available to such retailer or vendor in determining whether to collect the enhanced tax. No penalty shall be imposed or action for deficiency maintained if the requesting retailer or vendor in good faith complies with the most recent map or other location guide available to such retailer or vendor. (Ord. No. 2011-15, § 1, 7-11-2011)