HomeMy WebLinkAboutbocc.res.044.2019 RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS ("BOCC") OF PITKIN COUNTY,
COLORADO AMENDING RESOLUTION NO. 002-2008
MODIFYING PROCEDURES FOR THE COLLECTION
OF THE USE TAX ON BUILDING MATERIALS
RESOLUTION NO. , 2019
RECITALS
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, Resolution#93-149 levied a 1/2% use tax on the privilege of using or
consuming in Pitkin County any construction and building materials purchased at retail and
on the privilege of storing, using, or consuming in Pitkin County any motor and other
vehicles, purchased at retail on which registration is required.
WHEREAS, Resolution No. 89-23 required taxpayers to obtain a use tax license, and it
provided three alternative methods for reporting and remitting the use tax on building
materials: monthly returns, quarterly returns, or deposit method.
WHEREAS, Resolution No. 002-2008 modified procedures for the collection of the use tax
on building materials.
WHEREAS, Pursuant to HB19-1240 effective June 1, 2019, Colorado businesses must
collect and remit the full sales tax rate in effect at the location of the consumer (the
destination of the sale) when taxable goods are delivered to a Colorado address.
WHEREAS, Due to changes in the Colorado Department of Revenue's collection of sales
tax on deliverable goods purchased outside of Pitkin County, and the difference in the
amount of labor costs as a portion of the total project cost as compared to the national
average, the Board of County Commissioners finds it appropriate to change the amount of
the deposit from fifty percent (50%) to ten percent (10%) as this will result in a use tax
deposit more in line with the actual use tax paid.
WHEREAS, The BOCC finds that it is in the best interests of the citizens of Pitkin County
to approve this Resolution.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Pitkin County, Colorado that it hereby adopts a Resolution Amending Resolution No. 002-
2008, Modifying Procedures for the Collection of the Use Tax on Building Materials and
authorizes the Chair to sign the Resolution and upon the satisfaction of the County Attorney
as to form, execute any other associated documents necessary to complete this matter.
1
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INTRODUCED AND FIRST READ ON THE f,? DAY OF (1 , 2019
AND S T FOR SECOND READING AND PUBLIC HEARING ON TH DAY
OF ( U l 2019.
NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OFT E
RESO UTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE ! DAY
OF , 2019.
NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION
POSTED ON THE OFFICIAL ITKIN COUNTY WEBSITE (www.pitkincounty.com )
ON THE (3 '"DAY OF 1) i L 2019.
AIL
ADOPTEDFTER FINAL READING AND PUBLIC HEARING ON THE
DAY OF (1 U 1LC 2019.
PUBLISHED BY TITLE AND SHORT SUMMARY, A' E' ADOPTION, IN THE
ASPEN TIMES WEEKLY ON THE L( DAY OF i U + , 2019.
POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICI�PITKIN COUNTY
WEBSITE (www.pitkincounty.com ) ON THE 1-% DAY OF /1 2019.
ATTEST: BOARD OF COUNTY COMMISSIONERS
B� 4 ,� By:
Jean to Jones __ G e chman, Chair
Depii ry County Clerk I
7/7,//9
Date:
APPROVED AS TO FORM: I4A 'AG R APPRO AL
--
ToFn11 •unty Attorney on eac• , ounty Manager
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RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN
COUNTY,COLORADO,
MODIFYING PROCEDURES FOR THE COLLECTION OF
THE USE TAX ON BUILDING MATERIALS
RESOLUTION NO. O62 -2008
RECITALS
1. Resolution#93-149 levied a 1/2%use tax on the privilege of using or consuming in Pitkin
County any construction and building materials purchased at retail and on the privilege of
storing,using,or consuming in Pitkin County any motor and other vehicles,purchased at retail
on which registration is required.
2. Resolution#93-149 provided that the use tax on construction and building materials be
collected according to the procedures established by Resolution#88-99 as amended by
Resolution#89-23 and as they may be amended by future resolutions.
3. Resolution#89-23 required taxpayers to obtain a use tax license,and it provided three
alternative methods for reporting and remitting the use tax on building materials: monthly
returns,quarterly returns,or deposit method.
4. The City of Aspen has levied a 2.1%use tax on building materials effective January 10,2008.
5. The City of Aspen is not requiring its taxpayers to obtain a use tax license;however,it is
requiring that general contractors obtaining a master building permit for a project use the deposit
method to report and remit the City's use tax for that project.
6. For the convenience of its taxpayers,Pitkin County desires to modify its use tax collection
procedures to conform to those of the City of Aspen.
NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of Pitkin
County,Colorado that Resolution#89-23,establishing procedures for the collection of the use
tax on building materials, is hereby amended as follows effective January 10,2008:
1. Section B,Property Taxed,is repealed and re-enacted as follows:
"Section B. PROPERTY TAXED
The procedures specified by this resolution are to collect,administer,and enforce the
1/2%use tax imposed by Resolution#93-149 for the privilege of using or consuming in
Pitkin County any construction and building materials purchased at retail. This use tax
shall be imposed on the building materials' purchase price."
2. Under Section D,Collection and Remittance,paragraph 1.d.,concerning a waiver of general
contractors' requirements,is repealed.
3. Section D.3.b.,Deposit option,is repealed and re-enacted as follows:
"b. Deposit method—Every person who is required to obtain a master building permit in
Pitkin County shall remit a deposit to the County at the time the building permit is issued.
The amount of the deposit shall be computed as the use tax rate of one-half percent
(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. In cases where only a sub-permit is issued
(e.g.,plumbing,electrical),then the sub-permit shall be considered the primary(and thus
master)permit issued for the building or unit.
Within ninety(90)days after substantial completion of the project the taxpayer must file a
use tax return and pay any use tax due. If any additional use tax is incurred subsequent to
the period covered by such return,then the taxpayer shall file a final use tax return arid
pay any use tax due within ninety(90)days after completion of the project."
4. Section L, Use Tax License Required,is repealed.
INTRODUCED,READ AND ADOPTED ON JANUARY 9,2008.
'A \TTEST: \ BOARD OF COUNTY COMMISSIONERS
OF PITKIN COUNTY,COLORADO
,
By:
Jeai ette Jones , Jack Hatfield,Chairman(
Deputy County C erk
Date: /
APPROVED AS TO FORM: MANAGER APPROVAL:
ILk
John Ely,County Attorney Hilary Fletcher,County Manager
oL•