HomeMy WebLinkAboutbocc.res.073.2001 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY,
COLORADO, APPROVING THE INTERGOVERNMENTAL AGREEMENT REGARDING
TRANSPORTATION SALES TAX DISTRIBUTION
RESOLUTION # M3 -2001
1. The Rural Transportation Authority (RTA) Intergovernmental Agreement (IGA)
and the successful November 2000 ballot question to create and fund the RTA commits Pitkin
County to contribute a portion of its existing transportation sales taxes to the RTA as its
contribution in lieu of new RTA sales taxes.
2. This contribution requires that the three jurisdictions (Pitkin County, Town of
Snowmass Village and City of Aspen) adjust existing revenue sharing agreements established by
earlier IGAs and resolutions.
3. The attached new IGA Regarding Transportation Sales Tax Distribution specifies
the terms and conditions of the reallocation as agreed upon by all three jurisdictions at public
meetings held on September 20, 2000 and March 13, 2001.
4. The 1/2 cent transit use tax is not affected by the RTA creation or by this new
IGA.
5. The one-percent transit sales tax was approved by County voters in 1983 and was
intended to fund transit service in Pitkin County.
6. The one-half percent transit sales tax was approved by County voters in 1993 and
was intended to fund transit improvements in Pitkin County.
7. The RTA IGA commits an equivalent tax rate from the two Pitkin County sales
tax measures of 0.7215 (of the existing 1.5 percent).
8. The commitment of existing tax revenues to the RTA requires Pitkin County, the
Town of Snowmass Village and the City of Aspen to reformulate the allocation of the remaining
one-percent and one-half percent transit sales tax revenues.
9. The attached new IGA formalizes this reformulation by dedicating to the RTA
48.131% of the proceeds of the one-cent transit tax (equivalent to a 0.48131% tax rate) and
48.04% of the proceeds of the one-half cent transit sales tax (equivalent to a 0.2402 tax rate).
10. The remainder of the one-cent sales tax proceeds will be distributed to The City of
Aspen and the Town of Snowmass Village based on the ratio of Aspen to Snowmass Village
collections of the one-cent transit sales tax.
11. The remainder of the one-half cent sales tax will be retained by the County only to
be used for the transit purposes outlined in the 1993 ballot question and the Intergovernmental
Agreement among all three parties.
12. The Aspen City Council, the Pitkin County Board of County Commissioners and
the Town Council of Snowmass Village (the "Parties") have previously identified general
elements of their Comprehensive Valley Transportation Plan (the "Plan") which are eligible for
funding from the Pitkin County one-half cent transit sales and use tax.
13. By intergovernmental agreement dated September 14, 1993, the Parties agreed:
a. to conduct regular public meetings to continue to refine and agree upon
proposed projects and transportation elements consistent with or complimentary to
the Plan; and
b. that all expenditures and projects to be funded from the County-wide one-
half cent transit sales and use tax shall be agreed upon by the Parties and
evidenced by a resolution adopted by the governing body of each party.
14. By adoption of this resolution, the Board of County Commissioners of Pitkin
County Colorado wishes to ratify the approvals given at the September 20, 2000 and March 13,
2001 meetings.
NOW THEREFORE BE IT RESOLVED by the Board of County Commissioners of
Pitkin County, Colorado, that the attached Intergovernmental Agreement Regarding
Transportation Sales Tax Distribution is hereby approved.
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE
REGULAR MEETING ON THE 28TH DAY OF MARCH, 2001.
NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE
31ST DAY OF MARCH, 2001.
APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC
HEARING ON THE 11TH DAY OF APRIL, 2001.
PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE
21ST DAY OF APRIL, 2001.
APPROVED, AND ADOPTED this _LLth day of J , 2001.
3EST: BOARD OF COUNTY COMMISSIONERS
OF PITKIN COUNTY, COLORADO
)�I By:
J ette Jones t-, morfirAm
Michael C. Ireland, Chairperson
eputy Clerk&Recorder
Date:
APPROVED AS TO FORM: MANAGER APPROVAL:
._.___._____
7
John Hilary ith
CcfncfyYAttorney County Manager
APPROVED AS TO CONTENT:
Tom Oken
Administrative Services Director
Pitcosalestax_iga_resl doc
INTERGOVERNMENTAL AGREEMENT
TRANSPORTATION SALES TAX DISTRIBUTION
THIS INTE OVERNM TA AGREEMENT ("Agreement"), is made and entered
into as of this day of , 2001, by and among the CITY OF ASPEN,
Colorado, a home-rule municipal cirporation ("Aspen"), THE TOWN OF SNOWMASS
VILLAGE, a home-rule municipal corporation ("TOSV"), and the BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF PITKIN, Colorado, a body corporate and politic
("County").
RECITALS
1. The Aspen City Council, the Pitkin County Board of County Commissioners, and
the Town Council of Snowmass Village, are working together to solve common transportation
problems.
2. County Resolution No. 29, Series of 1983 provided for a one-cent increase in the
Pitkin County sales tax to fund mass transportation, subject to voter approval obtained May 3,
1983. The Resolution also specified a distribution formula between jurisdictions including
distributions to Aspen for food tax refunds and maintenance of its mall and to TOSV the amount
of the additional one-cent County sales tax collected within the TOSV corporate limits. The
Resolution further specified that at least $300,000 annually of the one-cent transit sales tax
retained by County should be deposited in its transit capital improvement fund with the
remainder deposited in its transit operation and maintenance fund.
3. Aspen Ordinance 24, Series of 1985, TOSV Ordinance 14, Series of 1985, and
County Resolution 85-45, collectively, (a) conditionally rescinded Aspen and TOSV one-cent
sales taxes in favor of the county one-cent transit sales tax, (b) approved intergovernmental
agreements that reaffirmed the County Resolution 29-1983 distribution formula between
jurisdictions, and (c) further restricted the one-cent transit sales tax retained by County to be used
solely to fund the Roaring Fork Transit Agency ("RFTA").
4. The intergovernmental agreement between Aspen and County forming RFTA, as
amended and restated on June 9, 1986, reiterated the one-cent transit sales tax authorized uses
and distribution formula between jurisdictions of County Resolution 85-45.
5. Aspen, TOSV and County have previously adopted joint Resolution No. 61,
Series of 1993, and Intergovernmental Agreement 93-120 which identified uses for a November
2, 1993 voter-approved County one-half cent transit sales tax and use tax (specifically,
implementation of elements of the Comprehensive Valley Transportation Plan) and specified that
all expenditures and projects to be funded with such revenues must first be agreed upon by all
three parties as evidenced by a resolution duly adopted by the governing bodies of each party.
6. Aspen, TOSV and County adopted joint Resolution No. 1, Series of 2000 which
establishes a funding commitment to the Roaring Fork Transportation Authority ("RTA") from
the one-half cent transit sales and use tax.
7. Aspen, TOSV and County are parties to the Roaring Fork Transportation
Authority Intergovernmental Agreement of September 12, 2000 ("RTA IGA"), which furthers
the goals of the above recitals but also affects the uses and distribution of tax revenues listed
above. The RTA IGA commits to the RTA an amount equal to the proceeds of a tax rate of
0.7215% from the proceeds of the County one-cent and one-half cent transit sales taxes.
8. Aspen, TOSV and County have collectively decided to meet the RTA IGA
commitment with 48.131% of the proceeds of the County one-cent transit sales tax (equivalent to
a 0.48131% tax rate) and 48.04% of the proceeds of the County one-half cent transit sales tax
(equivalent to a 0.2402%tax rate).
9. On November 7, 2000, voters approved a ballot question authorizing the
establishment of the RTA and the parties' participation therein including their commitment of a
tax rate of 0.7215% from the proceeds of the County one and one-half cent transit sales taxes.
PURPOSE
This Intergovernmental Agreement is designed and intended to amend, define and clarify
the uses and distribution of revenues from the County one and one-half cent transit sales taxes
referenced in recitals 2-6 above so as to implement the Roaring Fork Transportation Authority
Intergovernmental Agreement of 2000.
USES AND DISTRIBUTION OF ONE AND ONE-HALF CENT TRANSIT SALES TAXES
1. The parties agree that the distribution of revenues in this Agreement amends the
previous agreements referenced in recitals 2-6 above.
2. The parties agree to amend the County one-cent transit sales tax distribution
according to the table below:
RTA Aspen/TOSV Total
Sales Tax Rate 0.48131% 0.51869% 1.00000%
After 48.131% of the sales tax is distributed to RTA monthly pursuant to the RTA IGA, the
remainder ("Remainder") will be distributed and reported monthly to Aspen and TOSV based on
the ratio of Aspen to TOSV monthly collections of the County one-cent transit sales tax.
However, at year-end Aspen and TOSV distributions will be recalculated and adjusted using
fiscal year collection amounts. The formula below will determine Aspen and TOSV
distributions:
Aspen distribution--Aspen collections divided by (Aspen plus TOSV collections) times
Remainder.
TOSV distribution= TOSV collections divided by (Aspen plus TOSV collections) times
Remainder.
3. The parties agree that 48.04% of the proceeds of the County one-half cent transit
sales tax will be distributed to the RTA pursuant to the RTA IGA and that the remaining 51.96%
will be retained by County only for use pursuant to joint Resolution No. 61, Series of 1993, and
Intergovernmental Agreement 93-120 (recital 5 above). Thus the County one-half cent transit
sales tax distribution is amended as follows:
RTA County Total
Sales Tax Rate 0.2402% 0.2598% 0.5000%
4. The obligation of County hereunder to distribute a portion of its transit sales taxes
to Aspen.. TOSV and RTA shall be subordinate to any obligation County has or may have for
debt secured by such transit sales taxes. However, County will only issue additional debt
secured by the County one-half cent transit sales tax if the maximum annual debt service on all
of the debt to be secured by such tax is less than the annual amount of such tax retained by Pitkin
County after its payments to the RTA during the immediately preceding year. County will only
issue additional debt secured by the County one-cent transit sales tax if(a) such debt is issued for
the benefit of Aspen, TOSV or RTA and such party agrees with County that the debt service on
such debt may be netted from the payments to be made by County to such party pursuant to this
agreement and (b) the maximum annual debt service on such debt is less than the annual amount
of such tax distributed to such party during the immediately preceding year.
5. In compliance with County Resolution 29-1983 (recital 2 above) County agrees to
first deposit the portion of its one-cent transit sales tax retained for distribution to the RTA in its
transit capital improvement fund and transit operation and maintenance fund and then to
distribute to the RTA solely for the purposes of such funds.
6. If for some reason the November 7, 2000 voter approval (recital 9) is not
interpreted as voter approval of a change in the distribution formula between jurisdictions under
County Resolution 29-1983 (recital 2 above), then (a) Aspen agrees that its distribution from the
County one-cent transit sales tax pursuant to paragraph 2 above exceeds the required
distributions for food tax refunds and maintenance of its mall and that such excess distribution
will be used to fund transit service within the City of Aspen previously provided by RFTA, and
(b) TOSV agrees that its distribution from the County one-cent transit sales tax pursuant to
paragraph 2 above constitutes the full amount of the additional one-cent County sales tax
collected within the TOSV corporate limits and against which it has authorized that its
contribution to the RTA pursuant to the RTA IGA be netted.
MISCELLANEOUS
This Agreement may be modified only by written amendment approved by all parties
acting separately.
If any provision of this Agreement or the application thereof to any person, entity, or
circumstance is held invalid, illegal, or unenforceable for any reason, such invalidity shall not
affect other provisions or applications of the Agreement which can be given effect without the
invalid provisions or application, and to this end the provisions of the Agreement are declared to
be severable.
This Agreement is not intended to create any right in or for the public, or any member of
the public, including any contractor, supplier or any other third party, or to authorize anyone not
a party to this Agreement to maintain a suit to enforce or take advantage of its terms. The duties,
obligations and responsibilities of the parties with respect to third parties shall remain as imposed
by law.
Each party represents that it has the specific power and authority to enter into and
consummate this Agreement according to law and that it has followed the proper legal
procedures to authorize those persons whose names are subscribed below to execute this
Agreement and obligates that party to perform this Agreements.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the day and year
first above written.
ITY QF N, COLORADO
By:
ATTEST:
APPROVES AS TO FORM:
Jun. 12. 2001 12 : 1JMr, ZITY OF ASPEN 'No, 2070 `P, 2/0
y
MISCELLANEOUS•
:i'his Agreement may be modified only by writteii amendment approved by all parties
acting separately.
If any provision of this Agreement or the application thereof to any person, entity, or
circumstance is held invalid,illegal, or unenforceable for any reason, such invalidity shall not
afcct other provisions or applications of the Ag�reemen�-which can be given effect without the
:,svalid provisions or application, and to this end the provisions of the Agreement are declared to
ar sGvemble,
Tius Agreement is not intended to create any right in or for the public,or any member of
-tie public, including any contractor, supplier or any other third party,or to authorize anyone not
parry to this AgTeen=t to maintain a suit to enforce or take advantage of its terms, The duties,
jbiigations and responsibilities of the parties with respect to third parties shall remain a,,imposed
shy ,--Tw.
Bach party represents that it has the specific poker and authority to enter into and
consurnmate this Agreement according to law and that it has followed the proper legal
procedures to authorize those persons whose names are subscribed below to execute this
.,'tigreement and obligates that party to perform this AVeements.
l i►AWIfiNESS WHEREOF,the parties hereto have executed this Agreement on the day'and year
first above vmtten,
CITY OF ASPEN, COLD
B.y;4,-oP ,
:�TTES :
A'pRC)VR AS TO FORM:
1 .4
Jun, 12, 20CI 12 : 14PM No, 2070 P. 3/3
TOWN OF SNOWMASS VILLAGE, COLORADO
P P P PH AS TO r,'ORIvl
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BOARD OF COUNTY CO MISSIONERS
OF THE COUNTY OF KIN-
T IE COUNTY OF
P L AS TO FeX.M:
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TOWN OF SNOWMASS VILLAGE, COLORADO
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By:
ATTEST: O
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APPROVED AS TO FORD:
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BOARD OF COUNTY COMMISSIONERS
OF THE COUNTY OF PITKIN:
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ATTEST:
APPROVED TO FORM:
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