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HomeMy WebLinkAboutbocc.res.098.2019CONTRACT EMERGENCY RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY AND THE TOWN OF SNOWMASS VILLAGE FOR THE PROVISION OF SALES TAX COLLECTION RESOLUTION NO. L q 2019 RECITALS: 1. The Board of County Commissioners of Pitkin County under the authority granted pursuant to C.R.S. § 29-1-201 and Article XIV, Section 18 of the Colorado Constitution hereby enters into an Intergovernmental Agreement with the Town of Snowmass Village. 2. Pursuant to Resolution No. 065-2019, of the Board of County Commissioners of Pitkin County, Colorado (the "County"), a question was proposed and approved by the electorate of the County, imposing an additional sales tax on the sale of tobacco and nicotine products and particularly on cigarettes purchased at retail. 3. The County is requesting that the Town of Snowmass Village ("Snowmass Village") collect sales tax resulting from the adoption of the County ballot question within Snowmass Village and also in unincorporated Pitkin County and to provide other information to the County to assist the Pitkin County Finance Department in determining if any deficiencies exist in remittance of the sales tax. 4. Effective January 1, 2020, Snowmass Village will collect all tax revenue from the County's adopted tobacco and nicotine products sales tax and the cigarette sales tax from all sales transactions within Snowmass Village and unincorporated Pitkin County. 5. Snowmass Village will remit to the County the sales tax collected once a month. Snowmass Village will also provide the County a report of the tax collected from retailers. Snowmass Village will not be responsible for any audit or enforcement of the tax collection from retailers not complying with the tax. 6. The County will pay Snowmass Village a fee equal to five percent (5%) of all taxes collected. 7. The BOCC finds that approval of this resolution is necessary for the immediate preservation of the public health, safety and welfare of the citizens of Pitkin County and therefore declares this resolution effective immediately pursuant to the HRC Section 2.8.5. NOW, THEREFORE, BE IT RESOLVED that the Board of County Commissioners of Pitkin . County, Colorado approves an Intergovernmental Agreement with the Town of Snowmass Village for the Provision of Sales Tax Collection in substantially the same form as attached and authorizes the Chair or Chair's designee to execute the Intergovernmental Agreement and other necessary documents upon the approval of the County Attorney as to form. INTRODUCED, READ AND ADOPTED AS AN EMERGENCY RESOLUTION ON THE 18T" DAY OF DECEM ER 2019 AND SET FOR CONFIRMATORY PUBLIC HEARING ON THE DAY OF 2020. U NOTICE OF CONFIRMATORY PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE EMERGENgY RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE �Lbt-DAY OF NOTICE OF CONFIRMATORY PUBLIC HEARING AND THE FULL TEXT OF THE EMERGENCY RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE w\vw.nitkincounty.com ON THE QDAY OF 'at -C4160' 20 1 e( CONFIRMED AT A PUBLIC HEARING ON THE DAY OF2020. U PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER CONFIRMATORY PUBLIC HF,ARING, IN THE ASPEN TIMES WEEKLY ON THE DAY OF X2020. U POSTED BY TITLE AND SHORT SUMMARY ON THE OFF jCIAL PITKIN COUNTY WEBSITE w,,vw.nitkincounty.com ON THE _q - DAY OF -\- 2020. lu THIS RESOLUTION IS EFFECTIVE ON DECEMBER 18, 2019. ATT T: B J0 Y � `t Jea to Jones De County Clerk APPROVED AS TO FORM: _ n�Ceufi y�Attorney BOARD OF COUNTY COMMISSIONERS By: 1eg�Poschman Chair Date: /Z- !' y MANAGER APPROVAL: Jon Peac�ck, County ManYger CONTRACT THIS INTE OVERNMENTAL AGREEMENT (the "Agreement") is made this /�' day o k e,,�—, ht,4>.-.- , 2020 by and between the Board of County Commissioners of Pitkin County, Colorado, ("Pitkin") whose address is 530 East Main Street, Suite 302 Aspen, Colorado 81611 and the Town Council of the Town of Snowmass Village ("Snowmass"), whose address is 130 Kearns Road, P.O. Box 5010, Snowmass Village, Colorado 81615 RECITALS WHEREAS, This Agreement is entered into pursuant to, inter alfa, C.R.S. §§ 29-1-201, et seq., and Article XIV, Section 18 of the Colorado Constitution. WHEREAS, Pursuant to Resolution No. 6 � 4-1 �, of the Board of County Commissioners of Pitkin, a question was proposed and approved by the electorate of Pitkin, imposing an additional sales tax on the sale of tobacco and nicotine products and particularly on cigarettes purchased at retail. WHEREAS, Pitkin is requesting the Town of Snowmass Village to collect sales tax resulting from the adoption of the County ballot question within the Town and also in unincorporated Pitkin County. Further, to provide other information to Pitkin to assist the Pitkin Finance Department in determining if any deficiencies exist in remittance of the sales tax. WHEREAS, Snowmass is willing to collect this sales tax on behalf of Pitkin in exchange for Pitkin being responsible for the cost of collection attributable to transactions within the unincorporated County. 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, Pitkin and Snowmass agree as follows: Effective January 1, 2020, Snowmass will collect all sales tax revenue from Pitkin's adopted tobacco and nicotine products sales tax and the cigarette sales tax from all such sales transactions within the Town of Snowmass Village and unincorporated Pitkin County. 2. Snowmass will remit to Pitkin the tobacco and nicotine products sales tax actually collected in unincorporated Pitkin County, less a collection fee equal to five (5%) percent of all tobacco and nicotine products sales taxes collected from sales in unincorporated Pitkin County, once a month. Snowmass will also provide Pitkin a report of the tax collected from all tobacco and nicotine retailers Snowmass will retain all tax revenues collected from tobacco and nicotine retailers in the Town of Snowmass Village. Snowmass will not be responsible for any audit or enforcement of the tax collection from any tobacco retailers not complying with the tax. 3. Assignability. This agreement is not assignable by either party. 4. Modification. This Agreement may be changed or modified only in writing, by an agreement approved by the Town Council and Board of County Commissioners and signed by authorized officers of each. 5. 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. 6. 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. 7. Termination. Either Snowmass or Pitkin has the right to terminate or withdraw from this Agreement, with or without cause, by giving written notice to the other 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 Ann Driggers Pitkin County Finance Director 530 East Main Street, Ste 201 Aspen, CO 81611 ann.dri"ers(a�,pitkincountv.com With copies to: Pitkin County Attorney's Office 530 East Main Street, Ste. 301 Aspen, CO 81611 To: Town of Snowmass Village i ohn. elv(&,oitkincounty. com Town Manager P.O. Box 5010 Snowmass Village, CO 81615 ckinnev u,tosv.com With copies to: Town Attorney P.O. Box 5010 Snowmass Village, CO 81615 idresseratosv.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 County Commissioners of Pitkin County, Colorado at its' regular meeting held on theJ� day of Jamia� 20-20.�- Ci/1 & a Gi v Fv! c els Q c� r I lk , On /— f _ 10 �LG The foregoing Agreement was approved by the Town Council of the Town of Snowmass Village at its' regular meeting held on the G�17`' day of January 2020. In Witness whereof, the parties hereto have caused this agreement to be executed as of the day and year first above written. TOWN OF SNOWMASS VILLAGE By: 3�. Ili-li la,(- t T 5 ) Markey Butler,°Mdyor AL'P`O" �`� rx-, o BOARD OF COUNTY COMMISSIONERS OF PITKIN C TY, COLORADO LPegPoschman, Chair County Manager Approval: By. 1V� Jon Peacack, County Ni�nager APPROVED AS TO FORM: By: ����� John Dresser, Town `Attorney APPROVED AS TO FORM: By: i John Eiy; Couttorney TOWN OF SNOWMASS VILLAGE TOWN COUNCIL RESOLUTION NO. 1 SERIES OF 2020 A RESOLUTION AUTHORIZING THE ENTRANCE INTO AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF SNOWMASS VILLAGE AND PITKIN COUNTY FOR THE COLLECTION OF PITKIN COUNTY SALES TAX ON SALES OF TOBACCO AND NICOTINE PRODUCTS IN THE TOWN OF SNOWMASS VILLAGE AND UNINCORPORATED PITKIN COUNTY BY THE TOWN OF SNOWMASS VILLAGE FOR REMITTANCE BY THE SNOWMASS VILLAGE FINANCE DEPARTMENT TO PITKIN COUNTY WHEREAS, the Town of Snowmass Village ("TOSV") and Pitkin County ("PitCo") are both political subdivisions of the State of Colorado; and WHEREAS, pursuant to C.R.S. §§ 29-1-201, et seq, and 29-20-105, local governments are authorized and encouraged to cooperate or contract with other units of government in matters set out in this Intergovernmental Agreement ("IGA"); and WHEREAS, TOSV does not impose a Sales Tax on sales of tobacco and nicotine products but such sales in TOSV are subject to a Sales Tax by PitCo; and WHEREAS, TOSV and PitCo desire to simplify and streamline the collection and remittance of the PitCo Sales Tax on sales of tobacco and nicotine products; and WHEREAS, the Town Council desires to approve and enter into the proposed Intergovernmental Agreement ("IGA") to establish a process to collect Sales Tax on sales of tobacco and nicotine products in TOSV and unincorporated Pitkin County and remit such payments by the Snowmass Finance Department to PitCo; and WHEREAS, the Town Council finds that the adoption of this Resolution is necessary for the immediate preservation of the public health, safety and welfare. NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Snowmass Village, Colorado: 1. Aporoval of Intergovernmental Aqreement. The proposed IGA to establish a process to collect and remit PitCo Sales Tax on sales of tobacco and nicotine products, Resolution No. 1, Series of 2020 Page 2 in the form of the Intergovernmental Agreement attached hereto as Exhibit "A" and incorporated herein by this reference, is hereby approved and accepted. 2. Direction to Town Manager. The Town Manager is hereby authorized and directed to execute the Intergovernmental Agreement as approved. 3. Severabilitv. If any provision of this Resolution or application hereof to any person or circumstance is held invalid, the invalidity shall not affect any other provision or application of this Resolution which can be given effect without the invalid provision or application, and, to this end, the provisions of this Resolution are severable. INTRODUCED, READ AND ADOPTED, by the Town Council of the Town of Snowmass Village, Colorado, on the 6th day of January, 2020 upon a motion made by Council Member Goode, seconded by Council Member Sirkus, and by a vote of 5 in favor and 0 opposed. A T: Rhonda Coxon, Town Clerk ADDMr)X/r:r) A(Z'Tr) f:nQhA- jlu Joh4 C. Dresser, Jr., Town At oNey \11) INTERGOVERNMENTAL AGREEMENT BETWEEN THE PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS AND THE TOWN OF SNOWMASS VILLAGE FOR THE PROVISION OF COLLECTION OF THE PITKIN COUNTY TOBACCO SALES TAX BY THE TOWN OF SNOWMASS VILLAGE THIS INTERGOVERNMENTAL AGREEMENT (the "Agreement") is made this day of "R, v , 2020 by and between 'the Board of County Commissioners of Pitkin County, Colorado, ("Pitkin") whose address is 530 East Main Street, Suite 302 Aspen, Colorado 81611 and the Town Council of the Town of Snowmass Village ("Snowmass"), whose address is 130 Kearns Road, P-0. Box 5010, Snowmass Village, Colorado 81615 RECITALS WHEREAS, This Agreement is entered into pursuant to, inter alia, C.R.S. §§ 29-1-201, et C� seq., and Article XIV, Section 18 of the Colorado Constitution. WHEREAS, Pursuant to Resolution NoX6 - —/f of the Board of County Commissioners of Pitkin, a question -,,vas proposed and approNed by the electorate of Pitkin, imposing an additional sales tax on the sale of tobacco and nicotine products and particularly on cigarettes purchased at retail. WHEREAS, Pitkin is requesting the Town of Snowmass Village to collect sales tax resulting C7 from the adoption of the County ballot question within the Town and also in unincorporated Pitkin County. Further, to provide other information to Pitkin to assist the Pitkin Finance Department in determining if any deficiencies exist in remittance of the sales tax. C� WHEREAS, Snowmass is willing to collection this sales tax on behalf of Pitkin in exchange for Pitkin being responsible for the cost of collection attributable to transactions within the � unincorporated County. 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, Pitkin and Snowmass agree as follows: Z, 1. Effective January 1, 2020, Snowmass will collect all sales tax revenue from Pitkin's adopted tobacco and nicotine products sales tax and the cigarette sales tax from all such sales transactions within the Tokkn of Snowmass Village and unincorporated Pitkin County. 2. Snowmass will remit to Pitkin the tobacco and nicotine products sales tax actually collected in unincorporated Pitkin County, less a collection fee equal to five (5%) percent of all tobacco and nicotine products sales taxes collected from sales in unincorporated Pitkin County, once a month. Snowmass will also provide Pitkin a report of the tax collected from all tobacco and nicotine retailers. Snowmass will retain all tax revenues collected from tobacco and nicotine retailers in the Town of Snowmass Village. Snowmass will not be responsible for any audit or enforcement of the tax collection from any tobacco retailers not complying with the tax. L� 3. Assignability. This agreement is not aNsignable by either party. 4. Modification. This Agreement may be changed or modified only in writing, by C L_ an agreement approved by the Town Council and Board of County Commissioners and signed by authorized officers of each. 5. Entire Agreement. This Agreement constitutes the entire Agreement between the parties and all other promises and agreements relating to the subject of this C Agreement, whether oral or written, are merged herein. 6. 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 C� being that the various sections and provisions hereof are severable. T Termination. Either Snowmass or Pitkin has the right to terminate or withdraw C� from this Agreement, with or without cause, by giving written notice to the other L_ of such termination and specifying the effective date thereof. Such notice shall be given at least ten (10) clays before the effective (late Of Such termination. Termination of the Agreement relieves the cancelling or withdrawing Party of any further responsibility under this Agreement except for specifically identified ZI obligations of a continuing nature based upon past performance under the Agreement. Notice. Any notice required or peirnitted 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 tinder 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. C� To: Pitkin County Ann Dri—ers Pitkin County Finance Director 530 East Main Street, Ste 201 Aspen, CO 81611 Zillil-.Aril"yCrS(4.VitkinCOLt.n�.coiii To: Town of Snowmass Village With copies to: Pitkin County Attorney's Office 530 East Main Street, Ste. 301 Aspen, CO 81611 Town Manager P.O. Box 5010 Snowmass Village, CO 81615 ckinllev(losv.c0llI With copies to: Town Attorney P.O. Box 5010 Snowmass Village, CO 81615 7. Government Immunity. The parties agree and understand that both parties are z' relying on and do not waive, by any provisions of this Agreement, the monetary C7 limitations or terms or any other rights, immunities, and protections provided by L 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, auzlcrits, or employees. 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 L, Linder this Agreement are subject to each individual party's annual right to budget c� 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 C, this Agreement shall be binding upon and shall inure to the benefit of the parties and their respective Successors and as!,igns, 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 lees. In the event that legal action is necessary to enforce any of the proN inions 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 tiny patty to this A«reenlent 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 uld execute this Agreement and to bind the party it represent; to the terms and conditions hereof. The foregoing Agreement was approved by the Board 01' COlmtti' Commissioners of Pitkin County, Colorado at its' regular meeting held on the _���` da} of LUUL4. _ft "file loreooing Agreement N% a., approved by the Town i t1Ut1�11 of the town of Sllmvillais Vinare at its' regular meeting held Oil the '} l _clay of January 2020. In Witness whereol'. the parties hereto haee COW Cd (Ilk a«rCenlent to he ereruted as of the day and year first above written. f(-« SNOtiV -S� VILLA(-tl Ni arkey 1 er, Mayor BOARD OF COUNTY C'OMiMISSIONERS OF PITKIN COUNTY, COLORADO I3y:— --- - /' g Poschnlan, Chair i County il9ana;*er Appro\-4l:/ By: f i" Jon Pea C 1Ck, C otunJ' A11PROVIVI) AS TO FORM: Jo n Dre,s'er; n Attorney AITROVED AS TO FORM: John Ia}; C y Attorney