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RESOLDTION OF TH& BOARD OF COUN7.`X CO�SSIONERS
, OF PITRIN COIINTY, COLORADO,
PROVIDING FOR A THI2EE (3$j PERCENT
a COUNTY-WIDE IISE TAX�
`� AND PROVIDTNG FOR Tf� SIIBMISSION �
OF THIS RESOLIITION TO TfiE ELECTORATE FOR APPROVAL
� AT THE GENERAL ELECTION ON IZOVEMBER 4, 1986
' �'.: �..
" Resolution No. 86 - 95 t .
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. :.� � WHEREAS, the Board of County Commissioners of Pitkin
,�e'T,1� � i• ;�.
County, Colorado, has adopted a multi-year financial plan for the
'�:4 � County in order to promote stability in the provision of overall
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�� services to the residents of Pitkin County and specifically to •
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t � plan for funding of the neceseary capital replacement and
improvement of the County Road and Bridge System; and
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��� WHEREAS, the Board also has adopted a County Road •
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Management and Capital Improvements Plan and Schedule; and
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' '° � WHEREAS, these plans have been prepared with the aid .�:.'
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and review of the County Financial Advisory Board as provided for
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�`�?:�% in Article 3-5 of the Pitkin County Home Rule Charter; and "''�
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- WHEREAS, these plaris shows that current revenues are '
-, inadequate to provide for the orderly replacement and improvement
� of the County Road and Bridge system, requiring either increased
�i revenues, service reductions, or significant organizational
1
changes to effect a balanced budget as required by law; and
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� WHEREAS, the Board of County Commissioners of Pitkin
' County finds that the current kinds of services and service
' levels are needed and appropriate for continuance; and that there ("'
� is a continuing need to replace and improve the capital portions � :
--<----i of the County Road and Bridge System; and that there are unmet � '.
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needs caused by the application o£ growth ravenues to inflation t
- effects; and f.` ,-,:`•.
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;z'°� WHEREA5, the Board finds that the preferred way to fund
;� the needed road and bridqe capital improvements schedule is by a •', .
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3$ county wide use tax devoted exclusively to that purpose; and � '"
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;,J� WHEREAS, C.R.S.$29-2-103 authorizes each county in this .
State to levy a aounty use tax for the privilega of using or con-
�4 swning in the County any construction and building materials
� purchased at retail and not subject to the Pitkin County sales �
;'� tax, and for the privileqe of storing, using, or consuming in the �•
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� county any motor and other vehicles, purchased at retail on which •
xegistration is required, and not subject to the Pitkin County '��
Sales Tax; and '
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WHEREAS, the purchase of such articles of commerce �`
� within Pitkin County obligates the purchaser to pay a 3� county _
1� sales tax as provided by law; and � Y
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WHEREAS, the imposition of a 3� county-wide use tax
would be equitable and in the public interest, since it would
?:� provide no advantage to the purchase of such articles of commerce
' outside of the boundaries of Pitkin County; and �`''�
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- WHEREAS, it is the intent of the Board of County
>��=`i Commissioners that the imposition of a county-wide use tax shall
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. not go into effect until all requirements of law are satisfied;
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-'�'"" and
��?`� WHEREAS, it is necessary and appropriate to submit this '' �
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,_�,.- proposal for a county-wide use tax to the registered electors of
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the County before this Resolution shall become effective.
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NOW, TSLREFORE, BE IT RESOLVED BY Tf� BOARD OF COUNTY
'���: COMMSSSIONERS OR PITKIN COIINTY, COIARADO, as follows:
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Section 1
-i� Imposition of Use Tax. There is hereby imposed a 3�
County use tax, for the privilege of using or consuming in the
County any construction and building materials purchased at
�_�-�':�
'� retail and for the privilege of storing, using, or consuming in
3
,.1;� the County any motor and other vehicles, purchased at retail on
which registration is required.
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� Section 2
Distribution of Use Tax. All use tax proceeds shall be
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distributed to the County of Pitkin, Colorado, except for the
�� folloraing distribution to the Town of Basalt, Colorado:
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'� The Town of Basalt shall reoeive the greater
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� of 1) the same proportion of use tax proceeds G•
� -� " as it receives of Pitkin County sales tax
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proceeds, as provided by C.R.3.§29-2-104(2) :.•.�x� `
` or 2) if Basalt agrees to waive its $.50 per- �"• �•
square-foot impaot fee on construction in '
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�'•,. Pitkin County during the period the Pitkin �
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,`i� County use tax is in effect, the amount that .
� it would have aollected from such impact fee.
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Y_� Section 3 � .
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Exemptions. This use tax shall not apply: '�'
� a. To the storage, use, or consumption of any •'
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;.�p tangible personal property the sale of which is subject ta a
�>' retail sales tax imposed by the County;
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b. To the storage, use, or consumption of any '�
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^� tangible personal property purchased for resale in the County, �''
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f either in its original form or as an ingredient of a manufactured :
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� or compounded product, in the regular course of a business; �.
� c. To the storaqe, use, or consumption of tangible � :
� personal property brought into the County by a non-resident �' .
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� hereof for his or her own storage, use, or conswnption while -
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M1� temporarily within the County; however, this exemption does not �
r apply to the storage, use, or consumption of tangible personal 4�%� "
�., property brought into this State by a non-resident to be used in � �. �
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� �. � the conduct of a business in this State; �t
^� d. To the storage, use, or consumption of tangible
personal property by the United States qovernment, or the State
`�;�� of Colorado, or its institutions, or its political subdivisions ;'
"'� in their governmental capacities only or hy religious or chari- �
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table corporations in the conduct of their regular religious or
i;s:� charitable functions; �
e. To the storage, use, or consumption of tangible ,
,<,;� pexsonal property by a person engaged in the business of manufac-
� turing or compounding for sale, profit, or use any article,
substance, or commodity, which tangible personal property enters
', �
�� into the processing of or becomes an ingredient or component part ` ,
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, � of the product or service which is manufactured, compounded, or
r � furnished in the container, label, or the furnished shipping case
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:i� thereof;
E<� f. To the storage, use, or consumption of any
• -� article of tangible personal property the sale or use of which 5
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�� has already been subjected to a legally imposed sales or use tax '_-;:
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� of another statutory home rule oounty equal to or in excess of �
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-i that imposed by this Article. A credit shall be granted against = �
;
ithe use tax imposed by this Resolution with respeot to a person's �- ..
� storage, use, or consumption in Pitkin County of tangible j
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personal property purchased in a previous statutory or home rule �
county. The amount oE the credit shall be equal to the tax paid -
by such person by reason of the imposition of a sales or use tax i4
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_� of the previous statutory or home rule county on such purchase or '`
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use of the property. The amount of the credit shall not exceed �
the tax imposed by this Article. � ���
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g. To the storage, use, or consumption of tangible �,'`�., �` •
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personal property and household effects acquired outside of the
County and brought into it by a non-resident acquiring residency;
h. To the storage or use of a motor vehicle if the ,
owner is or was, at the time of purchase, a non-resident of the _ •
County and purchased the vehicle outside of the County for use �
outside the County and actually so used it for a substantial and
primary purpose for which it was acquired and such person regis-
tered, titled, and licensed said motor vehicle outside of the �
. „�: County; ' ;:;:,.
i. To the storage, use, or consumption of any
' construction and building materials and motor and other vehicles �r..��
Ion which registration is required if a written contract for the K
purchase thereof was entered into prior to the effective date of -
��;,. •
such use tax;
j. To the storage, use, or consumption of any -
' construction and building materials required or made necessary in
� �
the performance of any construction contract bid, let, or entered
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� into at any time prior to the effective date of this Resolution; �,:
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- k. To the storage of construction and building
materials. �
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_..Y Section 4
� 3f
Purposes. The revenues derived by the County from the �?
..� use tax imposed by this Resolution shall be used solely for ;: :
4 �"•`r �r::
• .� County road and bridge capital projects, and to de£ray the costs r
of tax collection. Such revenues are not available to be pledged
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or expended for any general County purpose. �
�'.
Section 5 ,
� ,
Submission of Resolution to the Electorate. This � f
��
��
�� proposed Resolution for a county-wide use tax shall be submitted .;;:
4.
;� to the electorate at the General Election to be held on November
a 4, 1986, and the form of the question shall be as follows: -
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r=:
"Shall the imposition of a Pitkin County Use ��'� � i*:'•
: �.:� :.
Tax of 3$ (to be imposed upon the use or ,�
consumption within Pitkin County of any '' ;:
,.;� construction or building materials and motor �` • '
,� �' f_.:
and other vehicles on which registration is
required, purchased at retail, and not t_�
[� subject to the Pitkin County Sales Tax) to ba E:
used solely for County road and bridge ii ,
capital projects, and to be effective for a �;�.
� period of six (6) years, as more fully set �'
4 forth in Resolution No. 86-95, be approved7" �`�,,
;x
� � �
� Section 6 "
,_ .�.
� Publication. Upon final approval by the Board, the
�,. ;
i County Clerk and Recorder shall publish the text of this Resolu-
�
� tion four (4) separate times, a week apart, in The Aspen Times,
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the Snowmass Sun and the Roarina Fork Valley Journal, announcing �
the date of the election and to include the contents of this (
4 .
Resolution. Before this use tax Resolution shall become effec- �;i:::� -
tive, it shall receive the approval of the majority of the regis- .�,;-'';-
! tered electors of Pitkin County, Colorado, in accordance with the
.q applicabZe requirements of the Pitkin County Home Rule Charter. k
� s••
� Section 7
Amendments. Except as to the rate of the tax imposed � � .
E',�:�-. �
`�' herein and the distribution and use of the tax revenues, the ;'.?:<,•
* Board of County Commissioners may amend, alter or change this ,
� Resolution, subsequent to adoption by a majority vote of the ' ,
Board of County Commissioners. Such amendment, alteration or '�
� �; .,
� change need not be submitted to the electors of Pitkin County for
m �''
�.:. :
[J., their approvaL �-
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Section e i:'=�
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' r� Effective Date. The provisions of this Resolution �
�
shall become effective and shall be in force at 12:01 a.m. on the ••�-��
i
first day of January, 1967.
Section 9
���'
� Termination. The 3$ use tax imposed by this Resolution r"��
� shall continue in effect, through the last day of December, 1992, �:"
� unless and until repealed by the registered electors of Pitkin �
�j �1..1'_
County at an election held for such purpose. �.-
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� Section 10
`.;
,w, Administration and Collection. The Board of County
=� Commissioners may promulgate such regulations or resolutions as !' ,
�� may be necessary for the proper collection, administration, and �
� _� enforcement of the use tax. �,
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.� :
Section 11 '. :,
^� � '
. Conditions Precedent. This Resolution shall not be
"" effective unless and uritil the Board of County Commissioners
: �:.: :.
` �.. executes written agreements with the City of Aspen, tha Town of
._
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_ Snowmass Village and the Town of Basalt for the distribution of ��
'� the use tax in accordanca with Section 2 of this Resolution,
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�� unless a written agreement is not required as provided by
C.R.S.§29-2-104(2).
i�
Section 12 �
Severabilitv. If any provision of this Resolution or -
�.
' ��.'� the a lication thereof to an
:� Pp y person or circumstances is held
invalid such invalidit shall not affect other t"'
, y provisions or
applications of the Resolution which can be qiven effect without
�-' the invalid rovisions or a lication and to this end the �
P PP , provi- ;,.' .
sions of this Resolution are declared to be severable. �.
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, A1'PR�VED IIPON FIRST READING AND SET FOR PU$LIC HEARING
�..
THIS 26Tfi DAY OF AIIGIIST , 195�, BY TS8 BOARD OF COUNTY
CO2�II+lISSIONERS OF PIT1�N COUNTY, COIpRADO,
_�� APPROVED IIPON SECOND READING AND AFTER p[JBLIC HEARING �.,
! TFiIS 9TH DAY OF SEPTEMBER �
. , 1986, BY TSE BOARD OF COIINTY
. � COffi�SISSIONERS OF PITRIN CODNTY, COIARADO. ;-•; ',�„
��
:� APPROVED IIPON TffiRD READING AND AFTER PUBLIC HEARING �:-".
F�" _ .
� �..:�. �.
TffiS 23RD DAY OF SEPTEMSER , 1986. �:`.,'�. . ;'
.
} • •
� BOARD OF CO Y COMMISSIONERS � .
� OF P COUNTY, CO DO �
� �� .
�'� B �� Gu� � >:;
`� y. Helen Kalin Klanderud ��j`9 `
'��i ATTEST: Chairwoman �?" �
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Deputy Clerk & Recorder �;
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� RECOMMENDED FOR APPROVAL: �:
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,� Jo Eldert �'
County Manager
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County Attorney �
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