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HomeMy WebLinkAboutbocc.min.reg.10071968October 7, 1968 ~: ~f ~~ The Board of County Commissioners of Pitkin County, Colorado, met at 16:00 o'clock AM, October ~, 1968 with the following present Chairman T. J. Sardy; Commissioners Orest A. Gerbaz; J. Sterling Baxter; ;obert Delaney County Attorney absent having been excused; Peggy E. Coble, Ccu?ity Clerk. Bills were audited, approved and ordered paid from various funds as follows: GENERAL FtTND: $22,864.71 ROAD AND BRIDGE FUND: 15,244.97 COUNTY CLERK'S CLEARING FUND: 6,569.87 SPECIAL LIBRARY 212.45 HOSPITAL ANTICIPATION WARRANT RETIREMENT FUND: 3,125.00 HOSPITAL OPERATING FUND: 3,125.00 Mr. Richard Lee and William Clark appeared on behalf of the Aspen schools and requested approval by the Commissioners to request from the State approval of a request for increase in Levy. Upon motion 3uly made and passed the request was granted. LTOOn motion cu~a made, seconded and approved the following resolution was unanimously adopted: SlHLES rl'Ak RESOT,lJTZON WHEREAS, the 46th General Assembly of the State of Colorado, by House Bill No. 1141, which became effective July 1, 1967, made provisions for a county-wide sales tax; said act pro- vides for the submission of such sales tax proposal to an election by the c7ualified electors of the County by Resolution of the Board of County Commissioners, AND, WHEREAS, Section 4 (3) of said Act provides in part: "Such county-wide sales tax proposed by resolution of the Board of County Commissioners shall be sub- mitted at the next regular general election if there be one within the next succeeding one hundred twenty (120) days after the adoption of such resolution." WHEREAS, the Board of County Commissioners of the County of Pitkin and State of Colorado, after long consideration have decided to refer to the qualfied electors of the County of Pitkin, State of Colorado, to be determined by a majority voting thereon, the quo stion of whether such tax shall be approved or disapproved; AND, WHEREAS, such Board of Ccunty Commissioners, after long consideration, and after extended consultation with officials of the City of Aspen, have concluded and do find and determine: 1. That a growth and development period of major propor- ti,ons is under way in Pitkin County, particularly in the Aspen area, which may be expected to continue for several years. _ ,~- 2. The rapid increase in population, especially of a transient nature; the relatively low ratio of private land and property in comparison to untaxed government land and property particularly used by the transient public; the continued removal of property from the tax rolls, utilized primarily for the benefit of the transient public; the constantly increasing needs and demands for local governmental services and facilities; the statu- tory limitations on county ad valorem levies and the legal res- trictions and limitations on the imposition of taxes by the City d f r ma 'or of Aspen, in addition to the rapidly increasing nee o ~ capital improvements to provide needed governmental services, have ~~i~ .--, ~~ created a state of emergency which will result in curtailment and failure to provide necessary governmental facilities and services ~- - - unless sales tax revenues can be collected and utilized. 3. The County Commissioners and the City of Asper. declare as a matter of policy that sales tax revenues to the greatest extent possible should be allocated and used for capital improvements; for parks a~~d recreational facilities; for airport improvements, roads, highways and other transportation needs; and for the preser-~ vation, protection, promotion and-publicity of the natural and developed resources of Pitkin County. 4. In keeping with these objectives, the County of Pitkin and City of Aspen will allocate as much as possible of the sales tax revenues to: (a) Improvement o~ the Pitkin County Airport. (b) The acquisition, development and maintenance of Parks, open spaces and public recreational facilities. (c) Maintenance and improvement, as well as payment of debt on the existing City-County Sanitary Land Fill Dump area. (d) Publicity, advertising and promotion. 5. This sales tax, if enacted, by being imposed uniformly on those w:ZO utilize governmental services and facilities in Pitkin County will equalize the tax burden by reducing the proportion of governmental costs and expenses that must be obtained from property taxes. WHEREAS, said Act provides for publication of such sales ~ `)t;`? tax proposal, and requires that the proposal shall contain certain provisions concerning the amount, levying, and scope of said tax, NOW, THEREFORE, BE IT RESOLVED, that there shall be referred to the qualified electors of the County of Pitkin at the general election to be held on Tuesday, November 5, 1968, the following proposal: "RESOLVED, That a county-wide sales tax in accordance with the provisions of House Bill No. 1141, enacted by the 46th General Assembly of the State of Colorado, is hereby imposed for the privilege of selling tangible personal property at retail upon every retailer in the County of Pitkin in accordance with the following schedule; (a) On sales of one cent (1¢) and including eighteen cents (18¢) - no tax. (b) On sales of nineteen cents (19¢) and including fifty-one cents (51¢) - a tax of one cent (1¢). (c) On sales of fifty-two cents (52¢) and including one dollar (51.00) - a tax ~y two cents (2¢). (d) On sales in excess of one do~.lar ($1.00), the tax sha 11 be twa cents (2¢) on each full dollar of the sales price, plus the tax applicable on the frac- tional part of a dollar of each such sales price, as set forth in paragraphs (a), tb) and (c) above. The sales ±~ax shall be imposed upon every retailer in the County of Pitkin on all retail sales consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer, or his agent, to a destination outside tYae limits of the County of Pitkin, or to a common carrier for delivery to a destination outside the limits of the County of Pitkir_. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax imposed by Article 5 of Chap`er 138, C.R.S. 1963, as amended, regardless of the place to which delivery is made. In the event a retailer has no permanent place ~f rosiness in the County of Pitkin, or has more than one place of business , the place or places at ~I r ,+-y.~ -~ which the retail sales are consummated for the pu_r- - ~.. pose of a sales tax imposed by this proposal shall be determined by the provisions of Article 5 of Chapter 138, C.R.S. 1963, as amended, and by the rules and regulations promulgated by the Department of Revenue. The amount subject to tax shall not in- clude the amount of any sales or use tax imposed by Article 5 of Chapter 138, C.R.S. 1963, as amended. The sales tax imposed shall be remitted to the Director of Revenue of the State of Colorado, as providedi in the said House Bill No. 1141, and by him sYlall be dis- tributed to the County of Pitkin and to the City of Aspen in the proportion of 47/ to the County of Pitkin and 53/ to the City of Aspen. The sales tax shall be subject to all the provisions of House Bill No. 1141 of the 46th General Assembly cf the State of Colorado." BE IT FURTHER RESOLVED, that if the majority of the qualified electors voting thereon, vote"For approval of the County-wide sales tax" such county-wide sales tax shall be effective beginning July 1, 1969. BE IT FURTHER RESOLVED, that the County Clerk shall publish the text of this sales tax proposal four separate times, a week apart, in the official news- paper of the County of Pitkin. BE IT FURTHER RESOLVED, that the cost of the election shall be paid from the General Fund of this County. BE IT FURTHER RESOLVED, that the conduct of the election shall conform, so far as is practicable to the General Election laws of the State of Colorado, and as provided for in Section 4 of House Bill No. 1141, enacted by the 46th General Assembly of the State of. Colorado. BE IT FURTHER RESOLVED, that the Board of County Com- missioners of the County of Pitkin, may by separate and additional Resolution define in greater detail any terms and definitions that may be required to implement this proposal for the best interests and the preservation r of the public peace, health, safety and welfare of the citizens of the County of Pitkin. BE IT FLFRTHER RESOLVED, that if any provision of this Resolution or the application thereof to any `~ C?~ person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution which can be given effect without the invalid provision or application, and to this end, the provisions of this Resolution are declared to b~ severable. NOW, THEREFORE, BE IT FURTHER RESOLVED, that the valid question. on the County wide sales tax proposal that shall be referred to the qualified electors of the County of Pitkin at the General Election to be held on Tuesday, November 5, 1968, shall be: PITKIN COUNTY-WIDE SALES TAX "Shall a county-wide sales tax in accordance with the following schedule (a) On sales of one cent (1¢) and including eighteen cents (18¢) - no tax. (bj On sales of nineteen cents (19¢) and including fifty-one cents (51¢) - a tax of one cent (1¢). (c) On sales of fifty-two cents (52¢) and including one dollar ($1.00) - a tax of two cents (2¢). (d) On sales in excess of one dollar ($1.00), the tax shall be two cents (2¢) on each full dollar of the sales price, plus the tax applicable on the frac- tional part of a dollar of each such sales price, as set forth in paragraphs (a), (bj and (c) above. be imposed for the privilege of selling :~angible personal property at retail upon every retailer in the County of Pitkin, said sales tax to be effective and in accordance with the proposal of the Board of County Commissioners dated October 7, 1968, and the provi- sions of House Bill No. 1141 enacted by the 46th General Assembly of the State of Colorado?" .. _~:> ~`"~ ~ AGAINST APPROVP.L OF THE ~_t~~-,..s FOR APPR~~~r'AL O~ Ti~E L~C}"~ COLT'iVTY-~G~7".1LE SALES TAX ~ COUNTY-WIDE SALES TAX BE IT Fli~2THER RESOLVED, that a Notice of the adoption _ of this county-wide sales tax proposal by a majority of the qualified electors voting thereon shall be sub- mitted bl. the County Clerk & Recorder to the Director of R_ve_^_ue at least one hundred twenty (120) days prior to the effective date of such tax together with a certified copy of this Resolution. BE IT FURTHER RESOLVED, that for the purposes of this Resolution: (a) That all retail sales are consummated at the place of business of the retailer (which may be temporary, per- manent, mobile, or stationary) within Pitkin County, un- less the property sold is delivered by the retailer or his agent or a common carrier to a final destination out- side the limits of Pitkin County, and (b) That taxable tangible personal property sold at a place of business located within the boundaries of Pitkin County to be delivered to the buyer therein from a point outside those boundaries is subject to local sales tax, and, (c) That the term "gross receipts" as used in this section is the price to the consumer and is the same amount that is identified for state tax purposes in 138-5-2(12), C.R.S. 1963, as amended, known as "purchase price." IT IS HEREBY DECLARED by the BOARD OF COUNZ`Y COMMISSIONERS of the County of Pitkin that this Resolution is necessary for the immediate preservation of the public peace, health, safety and welfare, and that it shall become effective immediately upon its adoption. ADOPTED by the BOARD OF COUNTY COMivIISSIONERS of the County of Pitkin this 7th day of October, 1968. Chairman --~ ~, Commissioner Cormissioner ATTEST of the Bcard of COL1ntV CL?mm1.SSJ..n'"'.~;rS Mineral Leasing monies in the amount of $15,009.59 was received and was apportioned 75% Road and Bridge Fund and 25% School Funds; Forest Reserve monies in the amount of $10,829.60 was received and apportioned 95°/° Road and Bridge Fund and 5°I° to School Funds; $947.42 in Federal Lands materials monies was also received. Gene Krill appeared before the Commissioners and suggested that a pay telephone be installed in some convenient place in the Court House. After discussion the Commissioners approved the installation. Representatives from the Frying Pan TV Association appeared and requested participation by the County in the installation of a booster tower informing the Commissioners that the cost was $2,795.12. As has been the policy the county contributed 35. Magor R et w Bh the Conwliss onerssand unanimouslyl'adopte~dlMienS-a~es ~axn~te~o~~i~'ion Clyde Clymer and Carl Ber man previously adopted by the Commissioners. There being no further business the Board a.ijourned. / ~ ~~ APPROVED • / ~ ' " ~ ~ , / AT~'E ~ Chairman ~" Clerk ttt