HomeMy WebLinkAboutbocc.res.022.2019 CONTRACT
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RESOLUTION RESOLUTION OF THE BOARD OF COUNTY 4i-4.-a.c..L‘e a 5
COMMISSIONERS ("BOCC") OF PITKIN COUNTY,
COLORADO,APPROVING AN
INTERGOVERNMENTAL AGREEMENT BETWEEN
THE BOARD OF COUNTY COMMISSIONERS OF AND
THE TOWN OF BASALT ("BASALT") FOR USE TAX
COLLECTION
RESOLUTION NO. 09-2-- -2019
RECITALS:
WHEREAS, Pursuant to Title 29, Article 1, part 2, Colorado Revised Statutes, as
amended (the "Intergovernmental Relations Statutes") and Article XIV, Section 18 of the
Colorado Constitution, governments may contract with one another to provide any function,
service or facility lawfully authorized to each of the contracting units and any such contract
may provide for the joint exercise of the function, service or facility, including the
establishment of a separate legal entity to do so.
WHEREAS, Pursuant to Section 2.8.3 (Actions) of the Pitkin County Home Rule Charter
("HRC") official action by formal resolution shall be required for all actions of the Board
not requiring ordinance power on matters of significant importance affecting citizens; and
WHEREAS, Pursuant to Resolution No. 148-1993 of the Board of County Commissioners of
Pitkin,'a question was proposed and approved by the electorate of Pitkin,imposing an additional
1/2% use tax for the privilege of using or consuming in Pitkin any construction and building
materials purchased at retail; and
WHEREAS, Resolution No. 093-149 provided that the use tax on construction and building
materials be collected according to the procedures established by Resolution No. 088-1989 as
amended by Resolution No. 023-1989 and as they may be amended by future resolutions; and
WHEREAS, Resolution No. 002-2008 amended Resolution No. 023-1989 (in part) as
follows:
1) To collect, administer, and enforce the 1/2% use tax imposed by Resolution#93-149
for the privilege of using or consuming in Pitkin, any construction and building
materials purchased at retail. The use tax shall be imposed on the building materials'
purchase price.
2) That every person who is required to obtain a master building permit in Pitkin shall
remit a deposit to Pitkin at the time the building permit is issued at the rate of 0.5%
multiplied by fifty percent (50%) of the total valuation of the construction project
(as an estimate of the cost of consiruction materials). A master building permit is
the primary permit issued for a buirding or unit.
WHEREAS, Persons who are issued a building permit by the Basalt Building Department in
the Pitkin portion of the Basalt municipality,are subject to the amended provisions in Resolution
No. 023-1989 and as amended by Resolution No. 002-2008. Exemptions to this legislation are
non-profits and government projects; and
WHEREAS, Currently, taxpayers who have projects permitted by Basalt, are required to
contact the Pitkin Finance Department to pay their deposit and further, to file a use tax return
and pay any use tax due within ninety(90)days after substantial completion of the project. This
sometimes results in a very lengthy process and the county finance department has to spend a
great deal of time determining which taxpayers are subject to the use tax requirements to ensure
compliance with the requirements for payment and further,in trying to collect the use tax owed
by a taxpayer at the end of the project; and
WHEREAS, Pitkin is requesting the Basalt Building Department to collect a deposit from
taxpayers who apply for a building permit for a project in Basalt that is within the boundaries of
Pitkin,equal to .5% of 50% of the construction estimate at the time of building permit approval.
Further, to provide additional information to Pitkin, to assist the Pitkin Finance Department in
determining which taxpayers are subject to the Pitkin use tax requirements; and
WHEREAS, Pitkin and Basalt wish to enter into an intergovernmental agreement for the
purposes of use tax collection and;
WHEREAS, Both Pitkin and Basalt are governments authorized to enter into
agreements pursuant to C.R.S. § 29-1-203 for purposes including the provision of
any function, service, or facility lawfully authorized to each; and
WHEREAS, The BOCC finds that it is in the best interests of the citizens of Pitkin and
Basalt to enter into this agreement in order to ensure the welfare of the citizens of both
governments.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Pitkin County, Colorado that Pitkin County is authorized to enter into an
Intergovernmental Agreement with the Town of Basalt in substantially the same form
satisfactory to the County Attorney, and authorizes the Chair or designee, to sign the
resolution and the agreement on behalf of the County.
2
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INTRODUCED AND FIRST READ ON THE 4DAY OF /i/&, _, 2019
AND T FOR SECOND READING AND PUBLIC HEARING ON THE /24' DAY
OF ia.41 t 2019.
NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE
RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE DAY
OF nit wit , 2019.
NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION
POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com)
ON THE )-‘0-` DAY OF ) 1 ()LA,/k-1.. 2019.
ADOPTED - ER FINAL READING AND PUBLIC HEARING ON THE
DAY OF 3 t 2019,
PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE
ASPEN TIMES WEEKLY ON THE/V-tit- DAY OF vi , 2019.
POSTED BY DILE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY
WEBSITE (www.pitkincounty.com) ON THE I11.1 DAY OF /-4p vi 2019.
ATT : BOARD OF COUNTY COMMISSIONERS
P
By : A . Al By:
•
Jean e te Jones j g Pichman, Chair
Depu y County Cler
Date: 4/1‘7/
APPROVED AS TO FORM: MANAGER APPROVAL
(--- ktti ,1-•?-
1
John Ely, Co • - torney Jon Peck, County Manager
3
CONTRACT
# 9-(3 , 90m-boec
INTERGOVERNMENTAL AGREEMENT BETWEEN THE PITKIN COUNTY
BOARD OF COUNTY COMMISSIONERS AND THE TOWN OF BASALT FOR
THE PROVISION OF USE TAX COLLECTION
THIS INTE GOVERNMENTAL AGREEMENT (the "Agreement") is made this
,1 eTA day of r r I , 2019 by and between the Board of County
Commissioners of Pi 'n County,Colorado,("Pitkin")whose address is 530 East Main Street,
Suite 302 Aspen,Colorado 81611 and the Town of Basalt("Basalt").whose address is 101
Midland Avenue Basalt,Colorado 81621
RECITA
WHEREAS, This Agreement is entered into pursuant to,inter alia, C.R.S.§§29-1-201,cr
seq.,and Article XIV,Section 18 of the Colorado Constitution.
WHEREAS, Pursuant to Resolution No. 149-1993,of the Board of County Commissioners
of Pitkin, a question was proposed and approved by the electorate of Pitkin, imposing an
additional 1%use tax for the privilege of using or consuming in Pitkin any construction and
building•materials purchased at retail.
WHEREAS, Resolution No. 149-1993 provided that the use tax on construction and
building materials be collected according to the procedures established by Resolution No.
088-1989 as amended by Resolution No. 023-1989 and as they may be amended by future
resolutions
WHEREAS, Resolution No. 002-2008 amended Resolution No. 023-1989 (in part) as
follows:
1) To collect,administer, and enforce the 1/2% use tax imposed by Resolution#93-
149 for the privilege of using or consuming in Pitkin, any construction and
building materials purchased at retail. The use tax shall be imposed on the
budding materials'purchase price.
2) That every person who is required to obtain a master building permit in Pitkin
shall remit a deposit to Pitkin at the time the building permit is issued at the rate
of 0.5%multiplied by fifty percent(50%)of the total valuation of the construction
project(as an estimate of the cost of construction materials). A master building
permit is the primary permit issued for a building or unit.
WHEREAS, Persons who are issued a building permit by the Basalt Building Department
in the Pitkin portion of the Basalt municipality, are subject to the amended provisions in
Resolution No.023-1989 and as amended by Resolution No.002-2008. Exemptions to this
legislation are non-profits and government projects.
WHEREAS, Pitkin is requesting the Basalt Building Department to collect a deposit from
taxpayers who apply for a building permit for a project in Basalt that is within the boundaries
of Pitkin,equal to.5% of 50% of the construction estimate at the time of building permit
approval. Further, to provide other information to Pitkin to assist the Pitkin Finance
Department in determining which taxpayers are subject to the Pitkin use tax requirements.
AGREEMENT
NOW, THEREFORE, for and in consideration of the mutual promises and
agreements of the parties and other good and valuable consideration, the adequacy and
sufficiency of which is hereby acknowledged,the parties agree as follows:
1. Effective �n I /c? vi 9 ,the Basalt Building Department will calculate 0.5%
of fifty percent(50%)of any construction project located in the Pitkin County portion
of Basalt and collect this percentage at the time of building permit approval.
2. Basalt will deposit this 05%deposit in a liability account and pay such feet to Pitkin
on a quarterly basis. Further, Basalt will provide Pitkin County with the following
information:
A. On a quarterly basis,the address of the property,owner(s)name and contact
information for all properties that have been issued a building permit by the
Basalt Building Department, which are located in Basalt and are within the
boundaries of Pitkin.
B. On a monthly basis,a list of Certificate of Occupancies issued to owner(s)for
properties located within the boundaries of Pitkin.
3. Pitkin shall require the builder,within ninety(90)days of the issuance of a certificate
of occupancy, to reconcile the actual cost of construction vs.,the amount deposited
and send the final reconciliation return to the county.
4. Assignability. This agreement is not assignable by either party.
5. Modification. This Agreement may be changed or modified only in writing,by
an agreement approved by the respective Boards of the Governments and signed
by authorized officers of each party.
6. Entire Agreement. This Agreement constitutes the entire Agreement between the
parties and all other promises and agreements relating to the subject of this
Agreement,whether oral or written,are merged herein.
7. Severability. Should any one or more sections or provisions of this Agreement
be judicially adjudged invalid or unenforceable,such judgment shall not affect,
impair,or invalidate the remaining provisions of this Agreement,the intention
being that the various sections and provisions hereof are severable.
8. Termination Prior to Expiration of Term. Any Party has the right to terminate or
withdraw from this Agreement,with or without cause,by giving written notice to
the other Parties of such termination and specifying the effective date thereof.Such
notice shall be given at least ten (10) days before the effective date of such
termination.Termination of the Agreement relieves the cancelling or withdrawing
Party of any further responsibility under this Agreement except for specifically
identified obligations of a continuing nature based upon past performance under the
Agreement.
6. Notice. Any notice required or permitted under this Agreement,shall be in
writing and shall be provided by electronic delivery to the e-mail addresses set forth
below and by one of the following methods 1)hand-delivery or 2)registered or
certified mail,postage pre-paid to the mailing addresses set forth below.Each party
by notice sent under this paragraph may change the address to which future notices
should be sent. Electronic delivery of notices shall be considered delivered upon
receipt of confirmation of delivery on the part of the sender. Nothing contained
herein shall be construed to preclude personal service of any notice in the manner
prescribed for personal service of a summons or other legal process.
To: Pitkin County With copies to:
Pitkin County Attorney's Office
530 East Main Street,Ste.301
Aspen,CO 81611
attorney@pi tkincount v.com
To: Town of Basalt With copies to:
Town of Basalt Attorney's Office
101 Midland Avenue
Basalt,CO 81621
jjc mc untainlawfirm.com
7. Government Immunity. The parties agree and understand that both parties are
relying on and do not waive,by any provisions of this Agreement,the monetary
limitations or terms or any other rights,immunities,and protections provided by
the Colorado Governmental Immunity Act,C.R.S.24-10-101,et seq.,as from
time to time amended or otherwise available to the parties or any of their officers,
agents,or employees.
8. Current Year Obligations. The parties acknowledge and agree that any payments
provided for hereunder or requirements for future appropriations shall constitute
only currently budgeted expenditures of the parties. The parties'obligations
under this Agreement are subject to each individual party's annual right to budget
and appropriate the sums necessary to provide the services set forth herein. No
provision of this Agreement shall be construed or interpreted as creating a
multiple fiscal year direct or indirect debt or other financial obligation of either or
both parties within the meaning of any constitutional or statutory debt limitation.
This Agreement shall not be construed to pledge or create a lien on any class or
source of either parties'bonds or any obligations payable from any class or source
of each individual party's money.
9. Binding Rights and Obligations. The rights and obligations of the parties under
this Agreement shall be binding upon and shall inure to the benefit of the parties
and their respective successors and assigns.
10.Agreement made in Colorado. This Agreement shall be construed according to
the laws of the State of Colorado,and venue for any action shall be in the District
Court in and for Pitkin County,Colorado.
11.Attorney Fees. In the event that legal action is necessary to enforce any of the
provisions of this Agreement,the substantially prevailing party,whether by final
judgment or out of court settlement,shall recover from the other party all costs
and expenses of such action or suit including reasonable attorney fees.
12.No Waiver. The waiver by any party to this Agreement of any term or condition
of this Agreement shall not operate or be construed as a waiver of any subsequent
breach by any party.
13. Authority. Each person signing this Agreement represents and warrants that said
person is fully authorized to enter into and execute this Agreement and to bind the
party it represents to the terms and conditions hereof.
The foregoing Agreement was approved by the Board of t aunty Com issioners
of Pitkin County,Colorado at its regular meeting held on the l2 day of 4 /
2019.
The foregoing Agreement was approved by[The Town of Basalt Council at its
regular meeting held on the 12 day of I WW1 W1 ,2019.
In Witness whereof,the parties hereto have caused this agreement to be executed as of
the day and year first above written.
TOWN OF BASALT APPROVED AS TO FORM
By: < ,1,61(
t/ By: ce--<- Yt--ersiz.
Town Attorney
BOARD OF COUNTY COMMISSIONERS APPROVED AS TO FORM
OF PITKIN Ce NTY, COLORADO
By:
By:
G e: Pt chman, Chair John El e. Attorney
Manager opro al:
y: , Aar
(41e_ on 'e. ock ointyN4anager
TOWN OF BASALT APPROVED AS TO FORM
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By: 44ritim
ByT:
To tome to:::-,
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BOARD OF COUNTY COMMISSIONERS APPROVED AS TO FORM
OF PITKIN COUNTY,COLORADO
99-P chman,Chair
-..,
liihn Ely,Courrry Atio-mey— —
Manager Appraval:
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fro_ here ocka
,4- nty Manager
/
RESOLUTION OF THE TOWN COUNCIL OF BASALT, COLORADO,APPROVING
AN INTERGOVERNMENTAL AGREEMENT WITH PITKIN COUNTY, COLORADO
RELATED TO COLLECTION OF THE PITKIN COUNTY USE TAX
Town of Basalt
Resolution No. 10
Series of 2019
RECITALS
A. Pursuant to Pitkin County Resolution No. 149-1993, of the Board of County
Commissioners of Pitkin County proposed imposing an additional 0.5% use tax
for the privilege of using or consuming in Pitkin County any construction and
building materials purchased at retail and such tax was approved by the
electorate of Pitkin County.
B. Pitkin County Resolution No. 149-1993 provided that the use tax on construction
and building materials be collected according to the procedures established by
Resolution No. 088-1989 as amended by Resolution No. 023-1989 and as they
may be amended by future resolutions.
C. Pitkin County Resolution No. 002-2008 amended Resolution No. 023-1989 (in
part)as follows:
i. To collect, administer, and enforce the 0.5% use tax imposed by
Resolution No. 149-1993 for the privilege of using or consuming in Pitkin
County, any construction and building materials purchased at retail. The
use tax shall be imposed on the building materials' purchase price.
ii. That every person who is required to obtain a master building permit in
Pitkin County shall remit a deposit to Pitkin at the time the building permit
is issued at the rate of 0.5% multiplied by fifty percent (50%) of the total
valuation of the construction project (as an estimate of the cost of
construction materials). A master building permit is the primary permit
issued for a building or unit.
D. Persons who are issued a building permit by the Basalt Building Department in
the Pitkin County portion of the Town of Basalt, are subject to the amended
provisions in Resolution No. 023-1989 and as amended by Resolution No. 002-
2008.
E. Currently, taxpayers who have projects permitted by Basalt, are required to
contact the Pitkin County Finance Department to pay their deposit and further, to
file a use tax return and pay any use tax due within ninety (90) days after
substantial completion of the project. This sometimes results in a very lengthy
Town of Basalt,Colorado
Resolution No. 10,Series of 2019
Page 2
process and the County Finance Department has to spend a great deal of time
determining which taxpayers are subject to the use tax requirements to ensure
compliance with the requirements for payment and further, in trying to collect the
use tax owed by a taxpayer at the end of the project.
F. Pitkin County has requested that the Basalt Building Department collect a deposit
from any person applying for a building permit for a project in Basalt that is within
the boundaries of Pitkin County, equal to .5%of 50%of the estimated valuation of
work for any construction project at the time of building permit approval and,
further, to provide other information to Pitkin County to assist the Pitkin County
Finance Department in determining which taxpayers are subject to the Pitkin
County use tax requirements.
G. Pitkin County and the Town wish to enter into an Intergovernmental agreement
for the purposes of use tax collection.
H. Both Pitkin County and the Town are governments authorized to enter into
agreements pursuant to C.R.S. § 29-1-203 for purposes including the provision
of any function, service, or facility lawfully authorized to each.
I. The Town Council wishes to approve in Intergovernmental Agreement with
Pitkin County (the "IGA"), as set forth in Exhibit A, and finds and determines
that doing so is in the interest of the public health, safety, and welfare of the
residents of the Town of Basalt.
•
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of
Basalt, Colorado as follows:
1. Recitals. The foregoing recitals are incorporated herein as findings of Town
Council.
2. a.A. The Town Council hereby approves the IGA in substantially the same form
as set forth in Exhibit A, as determined to be satisfactory to the Town Attorney,
and authorizes the Mayor to execute the same. The Town Council authorizes
that the Town staff, at the direction of the Town Manager and Chief Building
Official, to take such further actions as are necessary to implement the terms of
the IGA.
Ton of Basalt,Colorado
Resolution No. 10,Series of 2019
Page 3
READ AND ADOPTED on March 12, 2019, by a vote of 4 to
TOWN OF B SALT, COLORADO
By:
ik�'
c•u"ir n" =itt, Mayor
ATTE1T
B Al
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Pamela r chilling, Town Clerk ...S
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