HomeMy WebLinkAbout2005 Ordinance No. 001• OR DIN ANCE NO ._/_
SER IES OF 2004 2005
BY A TI-IORITY
CONTRACT Nd, / lo-..1..CJO'f-9 b i
COUNCIL BILL NO . 63
INTRODUCE U BY COUNC IL
MEMBER BRADSHAW
AN ORD INANCE RESC INDING AN INTERGOVERNMENTAL AGREEMENT
WITH THE BOARD OF COUNTY COMM ISSIO ERS OF THE COUNTY OF
ARAPAHO .: AND AUTHORIZ ING AN AMENDED INTERGOVERNMENTAL
AGREEME!\T PERTA IN ING TO "OPEN SPA CE" TAX SHAREBACK FUNDS .
WHEREAS, in No vember 2003, the vot ers of Arapahoe County approved a co unty-
wide sa les ancl use tax of one-quarter percent on eligib le sales which wi ll exp ire in 10 years
unle ss reau thori ze d by an affirmative vo 1c, to be used for specific Open Space objectives
as set forth in Co unty Re so lution No. 030381 ; and
WHEREAS , Co unty Re so lution No. 030381 provides fo r a sha reb ack provision of the
Open Space Sales and Use Tax ("Sharcback Fur,ds ") to be distributed to municipalities
wholly or partially \I ,thin Arapahoe County; and
WHEREAS , ...:ntcri ng thi s Intergovernmenta l Agreement will enable the Ci ty of
Engle wood to claim its prop,nionatc share of the Open Space collections ; and
WH EREAS, th e Ci ty Counc il of the Ci ty of Englewood a uthori zed an
lntcrgovcmmcntal Agre ement with Arapahoe County concerning "O pen Space" Tax
Shareback Fund s by the passage of Ordinanre No . 48 , Series of 2004; and
WHEREAS , after the Ci ty pa ssed Ordinance No. 48, Series of 2004 Arapahoe County
amended the Int ergovernmen tal Agreement for "Open Space" Tax Shareback Funds ; and
WB 2REAS, the changes made to the amended agreement arc limit ed to provisions
clarifying municipalith:s' duties regardin g lhc collec tion and rcmit1ancc of bui lding use
taxes ; and
WH EREAS, the pas sage of th is Ordinance re sci nds th e original Intergove rnment al
Agreement and approves the amended "Open Space" Tax Sharcback Funds
ln1crgovcrnm ental Ag ree ment ;
NOW , THEREFORE, BE IT ORDA INED BY THE CITY COUNC IL OF THE CITY
OF ENGLEWOOD . COLORADO , AS FOLLOWS :
~, The Ci ty Counci l of th e Cit y off Englewood, Co lorado hcreb )' re sc ind s the
Int ergovernmental Agreement prev iously accep ted by th e passage of Ordinance No. 48,
Series of 2004 .
SceJion 2. The City Co un cil of the Ci ty of Eng lew ood, Co lorado hereb y authorizes
cntc ril!g 1\l c amended "lnl ergovcrnme ntal Agreement " between Arapahoe Co unt y and
th e Ci ty of Englewood, attached hereto as Attachment I, pertaining to "Open Space··
Tax Sharcback Fu nds.
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~-The Mayor and City Clerk arc auth orized to execu te and allcs t said
Intergove rnmenta l Agreement for and on be half of th e Ci ty of Englewood.
Int roduced , read in fu ll , and pas sed on lirst reading on the 6th day of December , 2004.
Published as a Dill for an Ordin ance on the I 0th day of December, 2004 .
Re -pu bli shed as a Bill for an Ordinan ce on the 17th day of December, 2004 .
Read by titl e and passed on fin al reading on th e 10th day of January , 2005.
Published by tit le as Ordinance No .. L, Series of 2004
Janu ary, 2005.
I, Lo ucri shia A. Elli s, Ci ty Cler k of the City of Englewood, Colorado , he reby
certify that the above and foregoing is a tru e cop ¥ of th e Ordina passed on final
reading and published by title as Ordin ance No . _J__., Series of /2 005.
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INTERGOVERNMENTAL AGREEMENT
Thi s Intergovernmental Agreement ("Agreement"), is made and entered into by and
betw ee n THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF
ARAPAHOE, STATE OF COLORADO, (the "Cot:nty") and the CITY OF ENGLEWOOD,
a municipality and political subdivision of the State of Colorado (the "City").
WHEREAS, on November 4, 2003, the voters of Arapahoe County approved a county-
wide sales and use tax of one-quarter of one percent (0 .25% or 25 cents for every SI 00 dollars),
which will 1101 be collected on sales of food or prescription drugs, and which will expire in 10
years, to be used for specified Open Space objectives as set forth in County Resolution No.
030381 ; and
WHEREAS, on June 17, 2003, the County adopted Resolution No . 030 38 1, authorizing
the question of the aforementioned sales and use tax be put before the voters on November 4,
2003; and
WHEREAS, Resolution No. 03038 I prnvides for a shareback provision of the Open
Space Sales and Use Tax ("Shareback Funds") to be distributed to municipalities wholly or
partially within Arapahoe County; and
WHEREAS , Res olution No . 030381 requires that these municipaliti es enter into
Intergovernmental Agreements with the County before they receive Shareback Funds; and
WHEREAS , the County desires to enter into intergovernmental agreements with these
municipalities wholly or partially within Arapahoe County, including the City of Englewood,
pursuant to Sec tion VIII(C) of Resolution No . 030381;
WHEREAS, these intergove rrunental agreements are authorized by Article XIV , Section
18 of the Colorado Constitution and COLO. REV. STAT.§ 29-1-203 (2003);
WHEREAS, Resolution No. 030381, in pan, provided that eac h munic ipality shall collect
th e County's Open Sp ace Use Tax on buildin g and cor.struction macerials ; and
WHEREAS , COLO. REV. STAT. § 29-2-106(3)(a)(2003) au tl1orizes muni ci palities to
collect lhe County's Open Spac e Use Tax.
NOW , THE REFORE , the County and the City agree as follows:
I. The Co unty shall di stri bute to lh e City ics propo rti onate share of Shareb ac~
Funds, as more fully descri bed in Res olution No. 03038 1, of lhe annual re.enue co lle cted from
the Open Sp ace Sale and Use Tax.
2. Re.s oluti on No . 03038 I is attach ed her eto as Exhibit A and inc mporated herein by
re fe renc e .
3. The amount of Shareback Funds distributed lo each incorporated municipality,
wholly or partially within Arapahoe County, will be based on the population of the incorporated •
municipality or portions thereof in Arapahoe Count_v versus total population of all incorporated
areas in Arapahoe County.
4. The population figures will be updated annually based on the latest available final
population estimates provided by the Demography Section of the Colorado Departmem of Local
Affairs or any state agency which takes over the duties and responsibilities of said Demography
Section .
5. The Shareback Funds will be distributed annually . In 2004, Shareback Funds
shall be distributed on or about December 31, 2004 . In years 2005 through 2013, the Shareback
Funds will be distributed annually on or before June I of each year. Add' donally, and unless
voters approve either a ballot measure to extend the Open Space Sales and/or Use Tax beyond
2013 and/or approve a new Open Space Sales and/or Use Tax beyond 2013, then the final
distribution of Shareback Funds will be on or about March 31, 2014.
6. The City specifically agrees that it shall only use its Shareback Funds for the
Open Space uses as set forth in Section VIII (E) of Resolution No . 030381 as well as to purchase
and/or develop and/or improve existing neighborhood parks and/or sports fields.
7. Further, the parties agree that the City may use up to ten percent (10%) of its
Share back Funds distributed by the County annually lo maintain existing or new open space
properties, neighborhood parks and sports fields. •
8. The City further understands and agrees Iha~ after receipt of its Shareback Funds,
the City will use any interest earned on these funds only for open space purposes as set forth in
Resolution No. 030381 and in compliance with the terms and conditions of this Agre ement.
9. Once Shareback Funds have been distributed, on or before every December 31 11
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the City agrees that it will certify and sub,nit in writing to the County that the Shareback Funds
were used in conformance with Resolution No. 030381, and/or designated to be used in a manner
consistent with Resolution No . 030381 . The expenditures and/or designated expenditures of its
Shareback Funds will be detailed by the City, and such submission will be called the Annual
Municipal Expenditure Report . Beginning in 2005, sai d report must be submitted within thirty
(30) days of each December 31 " to the County through the Open Space and Trails Advisory
Board ("OSTAB") and the County 's Open Space Manager.
10 . The City may reserve (bank) its Shareback Funds from ,car to year as long as
said funds are deposited inio a reserve account for Open Space Funds, and when these funds are
expended, the expenditures are done so in accordance with the uses set forth in Resolution No.
030381. Further, when any and/or .i.11 of the Shareback Funds are reserved {banked), the
purpose(s) for which the funds will be used must be slated in the City's Annual Municipal
E::penditure Report. •
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11 . Upon written notice from the County's Open Space Manager, infonning the City
that it has failed to submit its Annual Municipal Expenditure Report to the CoU11ty, the City shall
submit its said report to the County through OST AB and the County's Open Space Manager
within thirty (30) days, and, if it faiis to do so, the City shall be deemed to be in violation of
Resolution No . 030381 and this Agreement. As such, the City will be ineligib le fo.r future
Sbareb ack Funds, unless and until the Annual Municipal Expenditure Report and/or a
Compliance Plan is subm.i:t~d to OST AB and the County 's Open Space Manager and accepted
and/or approved by the County.
12 . The City understands and agrees that if the Shareback Funds are not used in
accordance with the provisions, conditions and guidelines of Resolution No . 030381 and/or this
Agreement, the City will not receive additional Shareback Funds unless and until it su bmits a
Compliance Plan to the County through OSTAB and the County's Open Space Manager, and the
County approves the Compliance Plan . Upon written notice by the County's Open Space
Manager that the r:ity must submit a compliance plan, the City shall have 30 days to submit said
compliance plan i s set forth herein.
13. 1' ,e City further under.;tands and agrees that if it fails to submit a Complianc e
Plan or fails to , uhi.,it a Compliance Plan which meets the approval of the County, or fai ls to
meet the requirements of the County's approved Compliance Plan within thirty (30) days of
written notice of noncompliance by the County through the County's Open Space Manager, or
fails to submits its Annual Municipal Expenditure Report as required by paragra phs 9, IO and 11
of this Agreement and Resolution No. 030381, then the City's share of the Shareback Funds will
be distributed , based on the latest available final population estimates provided by the
Demography Section of the Colorado Department of Local Affairs or any state agency which
takes over the duties and responsibilities of said Demography Section, among the other
participating, incorporated municipalities.
14 . The City understands and agrees that no land or interests acquired with the
revenues from the Open Space Sales and Use Tax may be sold, leased, traded, or otherwise
conveyed, nor may an exclusive license or pennit on said land or interests be given, without prior
approval of the City 's governing body after conducting a public hearing. The City further agrees
if such sale, lease, trade or conveyance is made or an exclusive license or in terest has been given,
the proceeds sh all be deposited in a City Open Space Fund to be used for purposr , consistent
with Resol ution No . 0303~ 1.
15. The County hereby specifically delegates, p•muant to County Resolution No.
0303 ?.I and COLO. REV . STAT. § 29-l-203(1)(2003), authority to the City to collect the County's
Open Space Use Tax.
If . 'Ille City underst ands and agrees that it will us e its best efforts and reason ab le
methods m c·Jll ect die .25 percent Arapahoe County Use Tax on building and construction
material s ar.d wi ll forw ard , on a monthly basis, by the end of the nex t month after the monies are
coll~cted, (to facilitate such collection), such tax minus up to five percent (of the .25 perce nt tax
collected), minus any refund giv •!n on previously collected building use tax, to the Arapahoe
County's Sales Tax Analyst, 5JJA. South Prin ce Street, Littleton, Colorado 80 166 . The City shall
determine and use ils own policies and proc edures, including any exemption amounts, when ii
collects 1he Arapahoe County Use Tax. A copy of the City's policies and procedures relating to
the use lax is attached hereto as Exhibit B and incorporated herein by referen ce.
17 . The County acknowledges and represents by entering into this !GA, the retention
ofup to five percent of the .25 percent use tax collected, as set fonh in Paragraph 16 of said !GA,
is not a vio lation ,,[Section Ill (C) of Arapahoe County Resolution No. 03038 1.
I 8. The City understands and agrees that the County may conduct, at the County's
expense , a review and/or an audit of the City's records to ve rify collection by the City of the
County 's Open Space Use Tax .
19. The County understands a.rid the City agrees and rep resents that the City 's policies
and procedures (to the extent such policies and procedures exist for collection of use taxes)
provide for collection of the County's Use Tax in accordance with the provisions of Paragraph
16 above. However, if, following a Co unty review and/or au dit as se t fonh in Paragraph 18
above performed in a manner consistent with the provisions of the Colorado Open Records Act,
Section 24-72-201 et seq., the County determines that the City failed to collect the County's Use
Tax in accordance with the City's policies and procedures (if suc h policies and procedures exist
for collection of use taxes) and this !GA , the City shall be deemed to be in default of the !GA. In
the event of such a determination of default, the City will be provided 60 days to modify its
policies and procedures (if they exist) or to modify the manner of collection if poli cies and
procedures do not exist, to rectify the default of the !GA and to notify in writi ng the County's
Open Space Manager of the actions taken by the City to brin g it into compliance wi th the !GA.
The City 's failure to modify its policies and procedures, or its manner of collection if policies
znd procedures do not exist, in order to avoid any future failure to properly collect the County's
Use Tax will be a deemed a breach of the !GA and Shareback Funds accruing to the City during
the period of such breach will not be distributed for the period of said breach. If the City's
policies and procedures contain a procedure to remedy the failure by the City to collect use taxes
and to collect unpaid use laxes from the taxpayer, the City shall follow such procedure and notify
the County's Open Space Manager whether such tax has been collected and will promptly
forward any collected use lax lo the County as provided in Paragraph I 6 above. The County and
the City acknowledge and agree that the County will nol seek payment from the City for the
County Use Tax which was not collected pro vided the City has used reasonable effo ns to
comply with the City's collection procedures and the provisions of this Paragraph .
20. Should any one or more provisions of this Agreement be determined 10 be illegal
or unenforc eable, all other provisions nevenheless sha ll remain effec tive; provided, however, the
parties shall fonhwith enter into good faith negotiations and proceed with due diligence lo draft a
provision th at will achieve the original intent of the parties hereund er.
21 . This Agreement may be amended, modified, or changed , in whole or in part, only
by wrinen agreemen t duly authorized and executed by the County and the authori zed signatories
for the City .
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22. Venue for the trial of any action arising out of any dispute hereunder shall be in
Arapahoe County District Court, pursuant to the appropriate rules of civil procedure .
23. Notices, as referred to in this Agreement, shall be sent to :
COUNTY : Board of County Commissioners of Arapahoe County
5334 South Prince Street
Littleton, Colorado 80166-0001
and
Arapahoe County Attorney
5334 South Prince Street
Littleton, Colorado 80166-0001
and
:apahoe County Open Space Manager
u-apahoe County Public Worlcs and Development Department
I 0730 East Briarwood Avenue, Suite I 00
Centennial, Colorado 80112-3853
and
Open Space and Trails Advisory Boan!
c/o Arapahoe County Public Worlcs and Deveh,pment Department
10730 East Briarwood Avenue, Suite I 00
Centennial, Colorado 80112-3853
City ofEnglewood
1000 Englewood Parkway
Englewood, Colorado 80 t I 0
and
Daniel Brotzman, City Attorney
City Attorney's Office
I 000 Englewood Parkway
Englewood , Colorado 80 I I 0
24 . This Agreement shall be governed by, and shall be construed in accordance with,
the laws of the State of Colorado .
25 . This Agreement constitutes the entire agreement of the parties hereto. The parties
agree that there have been.no representations made regarding the subject matter hereof other than
those, if any, contained herein, that this Agreement constitutes the entire agreement of the parties
with respect to the subject matter hereof, and further agree that the various promises and
covenants contained h=in arc mutually agreed upon and arc in consideration of one another.
26 . This Agreement shall inure to the benefit of, and be binding upon, the Parties to
this Agreement.
27 . If litigation is commenced by either party concerning this Agreement, the
prevailing party sh all be en titled to recover its reasonable attorney's fees and costs from the other
party.
28. Thi s Agreement may be terminated by either party upon tbit,y (30) days written
notice to the other party.
IN WITNESS WHEREOF, the County and the City have executed this Agreement as of
the date set forth below.
DATED this __ day of ______ ~2004.
ATTEST :
By : ______ _
City Clerk
APPROVED AS TO FORM :
By: _______ _
City Attorney
ATTEST: Nancy A. Doty
Clerk to the Board
By : _______ _
APPROVED AS TO FORM :
By :-,-----..,..----
Ar•istant County Attorney
CITY OF ENGLEWOOD :
By. _________ _
Name/Title
COUNTY OF ARAPAHOE
STATE OF COLORADO
By: ________ _
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Ch air, Board of Coun~·
Commissioners
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22 . Venue for the trial of any action arising out of any dispute hereunder shall be in
Arapahoe County District Court, pursuant lo the appropriate rules of civil procedure .
23 . Notices, as referred to in this Agreement, shall be sent 10:
COUNTY : Boan! of County Commissioners of Arapahoe Count;·
5334 South Prince Street
CITY :
Littleton, Colorado 80166-0001
and
Arapahoe County Attorney
5334 South Prince Street
Littleton, Colorado 80166-0001
and
Arapahoe County Open Space Manager
Arapahoe County Public Works and Development Department
I 0730 East Briarwood Avenue, Suite I 00
Centennial, Colorado 80112-3853
and
Open Space and Trails Advisory Boan!
c/o Arapahoe County Public Works and Development Department
10730 East Briarwood Avenue, Suite 100
Centennial, Colorado 80112-3853
City ofEnglewood
1000 Englewood Parkway
Englewood, Colorado 8011 0
and
Daniel Brotzman, City t.ttorney
City Attorney's Office
I 000 Englewood Parkway
Englewood , Colorado 80 I I 0
24 . This Agreement shall be governed by, and shall be construed in accordance with,
the laws of the State of Colorado .
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25 . This Agreement constitutes the entire agreement of the parties hereto . The parties
agree th at there have been . no representations made regarding the subject matter hereof other than •
those , if any, co,1tained herein, that this Agreement r.onstitutes the entire agreement of the parties
with respect to the subject matter hereof, and further agree that the various promises and
covenants contained herein are mutually agreed upon and are in consideration of one another.
26 . This Agreement shall inure to the benefit of, and be binding upon, the Parties to
this Agreement.
27 . If litigation is commenced by either party concerning this Agreement, the
prevailing party shall be entitled to recover its reasonable attorney 's fees and costs from the other
party.
28 . This Agreement may be terminated by either party upon thirty (30) days written
notice to the other party .
IN WTI'NESS WHEREOF, the County and the City have executed this Agreement as of
the date set fonh below .
DATED this __ day of _______ _, 2004.
ATTEST :
By : _______ _
City Clerk
APPROVED AS TO FORM :
By:,,,--_____ _
City Attorney
ATTEST : Nancy A. Doty
Clerk to the Board
By: _______ _
APPROVED AS TO FORM :
By: ________ _
Assistant County Attorney
CITY OF ENGLEWOOD :
By: ________ _
Name/I'itle
COUNTY OF ARAPAHOE
STATE OF COLORADO
By: ________ _
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Chair, Board of County
Commi ssioners
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22. Venu e ror the trial of any action arising out of any dispute hereunder shall be in
Arapahoe County District Coun, pursuant to the appropriate rules of civil procedure .
23 . Notices, as referred to in this Agreemen~ shall be sent to :
COUNTY: Board of County Commissioners of Arapahoe County
S334 South Prince Street
Littleton, Colorado 80166-000!
CITY:
and
Arapahoe County Attorney
S334 South Prince Street
Littleton, Colorado 80166-000!
and
Arapahoe County Open Space Manager
Ar. pahoe County Public Works and Development Dcpanment
I 0730 East Briarwood Avenue, Suite I 00
Centennial, Colorado 80112-38S3
and
Open Space and Trails Advisory Board
c/o Arapahoe County Public Works and Development Dcpanment
l0730 East Briarwood Avenue, Suite I 00
Centennial, Colorado 801 12-38S3
City of Englewood
I 000 Englewood Parkway
Englewood, Colorado 80 I I 0
and
Daniel Brotzman, City Attorney
City Attorney's Office
I 000 Englewood Parkway
Englewood, Colorado 80 I I 0
24. This Agreement shall be governed by, and ~hall be construed in accordance with, the laws of the State of Colorado .
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RESOLUT I ON NO. 030381. It was mo ved by Commiss ipne ::: Ma cken zie
and duly seconded b y Commissioner Zimmer to adopt tne f o llowing
Resolution:
WHEREAS, the Bo .;-:d of County Commissioners and the Open
Space and Tr ails Advi~· ry Group have determined that there is a
need to plan and develop an approach for the preservation of
open space in Arapahoe County; and··
WHEREAS, the County does not have
sufficient to finance acquisi.tions
curtailing to al" unacceptable level
County is obli\)ated to provide; ,·nd
the funds in its treasury
of open space without
other services which the
WHEREAS, the County is autho •. •ed by law to impose a sales
tax on the sale of tangible personal property at retail and the
furnishing of services and a use tax for the privilege of using
or consuming any construction and building materials purchased
at retail and the privilege of storing, using or consuming any
· motor and other vehicle, purchased at retail on which
registration is required, subject to approval of the registered
electors of the County; and
WHEREAS, the Board of County Commissioners has determined
that it is in the interest of the residents of the County to
impose a County-Wide sales and use tax at the rate of one
quarter of one percent (0 .251) for the period beginning January
1, 2004 through December 31, 2013, and the receipts fv-im which
will be restricted in a :•plication to the Open Space objectives
as set forth more fully herein; and
WHEREAS, the Board of County Conunissioners has determined
that a question regarding the imposition of a sales and use tax
for the purposes enunciated herein should be submitted by the
Board of County Commissioners to the eligible electors of the
County; and
WHEREAS, the Board of County Commissioners has reviewed the
proposed ballot question to be considered at the November ]003
election; and •
WHEREAS, pursuant to Section 1-5-203 i 3 ) C.R.S., the Board
of County Commissioners must cert ify ballot contents to the
Arapahoe County Clerk and Recorder for said November 2003
election; and
EillllllT A
NON, THEREFORE, BE IT RESOLVED by the Board of County
Conmissioners of the County of Arapahoe, State of Colorado, a8
follows:
I. General Provisions
1'. Purpose . The purpose of this Resolution is, upon the
approval of a majority of registered electors voting on
such proposal, to impose a sales tax of one quarter of
one percent (0.251) upon the sale at retail of tangible
personal property and the fumishing of certain
services in t !··e County, and to impose a use tax of one
quarter of one percent (0.251) for the privilege of use
or consuming in the County any construction and
building materials purchased at retail, and for the
privilege of storing, using or consuming in the County
any motor ar..d other vehicles, purchased at retail on
which registr ation is required, all in accordance with
the provisions of Article 2 of Title 29 , C.R.S., which
provisions are incorporated herein by this reference.
The sales and use tax shall become effective on January
1, 2004 and cease at 11:59 p.m. on December 31, 2013.
8. Statutory DE,finitions Incorporated.
this Resolution, the c.e finitions
contained herein shall be as defined
26-102 and 39-26-201, C.R.S., which
incorporated herein by this Leference.
For purposes of
of the words
in Sections 39-
definitions are
II. Imposition of Sales Ta~. There is hereby imposed a County-
Hide one-quarter of oue percent (0.251) sales tax on all
sales of tangible personal property at retai l or the
furnishing of services in A apahoe County, as provided in
Section 29-2-105(1) (d), C.R.S., e ffective throughout the
incorporated and unincorporated portions of Arapahoe County,
subject to the following terms and conditions:
A. Transactions Subject to th4 Sales Tax.
1. The t a ngible personal property a11d sen•ices
taxable, hereunder shall be the same as the
tangible personal property and services taxable
pursuant to Section 39-26-104, C.R.S., subject to
t.he same exemptions as those specified in Section
,,!1-26-114, C.R.S., including, specifically, and
not by way of limitation, the exemption for sales
o f food (as the tem "food" is defined in Section
·)
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39-26-102(4.5), C.R.S.), as exempted from the
Colorado state sales tax pu.rsuant to Section 33-
26-114 ;1) (a) (XX); the exemption for vending
machine sales of food, as described in Section 39-
26-114(7.5), C.R.S., the exemption for purchases
of machinery· and machine tools specified in
Section 39-26-114(11), C.R.S.; the exemption for
sales and _purchases of those items listed in
Section 39-26-114(1) (a) (XXI); the exemption for
occasional sales by a charitable organization, as
provided in Section 39-26-114(18), C.R.S.; the
exemption for sales and purchases of farm
equipment or farm equipment under lease or
contract exempted from the Colorado state sales
tax, pursuant to Section 39-26-114(20), C.R.S.,
excepting frc~ the definition of "farm equipment"
parts used in the repair or maintenance of farm
equipment, all shipping pallets or aids paid for
by a farm operation, · and aircraft designed or
adapted to undertake agricultural operations; and
the exemption for sales of low-emitting motor
vehicles, power sources, or part~ used for
converting such power sources, as specified in
Section 39-26-114(22), C.R.S.
Such sales tax shall not apply to pesticides that
are registered by the Colorado COlllllissioner of
Agriculture for use in the production ,f
agricultural and livestock products, pursuant to
the provisions of the "Pesticide Act• Article 9 of
T.itle 35, C.R.S., and offered for sale by dealers
licensed to sell such pesticides, pursuant to
Section 35-9-115, C.R.S., notwithstanding the
removal of such pesticides from the Colorado state
sales tax base, pursuant to House Bill 99-1381,
enacted at the first regular session of the Sixty-
Second General Assembly.
Such sales tax shall not apply to the sale of
construction and building materials, as the•1erm
is used in Section 29-2-109, C.R.S., if such
materials are picked up by the purchaser and if
the purchaser of such materials presents to the
retailer a building permit or other documentation
acceptable to the County evidencing that a local
use tax has bsen paid or is required to be paid .
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to a d estination outside the limits of Arapahoe County
or to a common carrier for delivery to a des tination
outside the limits of Arapahoe County. The gross
receipts from such sales shall include delive r y charges
when such charges are subject to the Colorado state
sales and use tax i mposed by Article 26 of Title 39,
C.R. S . , regardless of the place to which deli very is
made . In the event a retailer has no permanent place of
business in Arapahoe County, or has more than one place
of business, the · place or places at which the retail
sales are consU11111ated for the purpose of a sales tax
imposed by this Resolution shall be dete.mined by the
provisions of Article 26 of Title 39, C.R.S., and by
rules and regulations promulgated by the Department of
Revenue. The amount subject to the sales tax imposed
heret~der shall not include any Colorado state sales or
use tax imposed by Article 26 of Title 39, C.R.S.
C. Collection, Administration, and Enforcement. The sales
tax imposed hereunder shall be collected, administered
and enforced by the Executive Director of the Colorado
Department of Revenue ("Executive Director") in the
~ame manner as the collection, administration and
enforcement of the Colorado state sales tax. The
provisions of Article 26 of ,Title 39, C.R.S., and all
rules and regulations promulgated thereunder by the
Executive Director shall govern the collection,
administration, and enforcement of the sales tax
imposed hereunder. Distribution of all sales tax
collected by the Executive Director, pursuant to this
Resolution, shall be to Arapahoe County.
D. Vendor's Fee. At the time of making a monthly return
of the sales taxes required by this Resolution, every
retailer shall be entitled to withhold a vendor's fee
in the amount, as authorized by state law, of the sales
tax remitted to cover the retailer's expenses in the
collection and remittance of said taxes . If any
retailer is delinquent in remitcing said taxes, other
than in unusual circumstances shown to the satisfaction
of the Executiv•! Director of the Department of Revenue
of the State of Colorado (the "Executive Director•),.
the retailer shall not retain any amounts to cover his
expenses in collecti ng and remitting said taxes. • If
any ret ailer, during any reporting period, §hall
collect as a tax an amount in excess of one percent of
the t otal taxable sales, the retailer shall remit to
the Executive Director the full amount of the tax
herein imposed and also the full amoun t of said excess .
E. Application of Section 29-2-108, C .R.S. The 6.9%
l imi tation on amoun t of sales tax provided for in
Section 29-2-108, C.R.S ., shall b e exceeded by 0 .80% in
5
the City of Aurora; and by 0.05% in the Cities of
Cherry Hill:, Village, Columbine Valley and Littleton; •.
and by 0.55% in the Cities of Englewood, Glendale and
Sheridan. The County sales tax does not exceed the 11
rate perm~tted by Section 29-2-108, C.R.S.
III. Imposition of Ose Tax. \llere is hereby imposed a County-
Wide one··quarter of on~ percent (0.251) use tax in
accordanr,e with the pro~isions of Article 2, Title 29,
C.R.S., for the privilege of using or consuming in Arapahoe
County any construction and building materials pu~chased at
retail and for the privilege of storing, using, or
consuming in Arapahoe County any motor and other vehicles,
purchased at retail on which registration is required,
effective throughout the incorporated and unincorporated
portions of Arapahoe County, subject to the following terms
and conditions:
A. Exemptions from the Ose Tax.
1. Storage, use, or consum,_ tion of any tangible
personal property the sale of which is subject to
a retail sales tax _imposed by Arapahoe County.
2. Storage, use or consumption of any tangible
personal property purchased for resale in Arapahoe
County either in its original form or as an
ingredient of a manufactured or compounded
product, in the regular course of a business.
3. Storage, use or consumption of tangible personal
property brought into Arapahoe County by a
nonresident thereof for his own storage, use, or
consumption while temporarily within the County;
however, this .exemption does not apply to the
storage, use, or consumption of tangible personal
property brought into this State by a nonresident
to be used in the conduct of a business in this
State.
4. Storage, use, or consumption of tangible personal
property by the Onited States gover!llDent, or the
State of Colorado, or its institutions, or its
political subdivisions in their govtlrnm«ntal
capacities only or by religious or charitable
corporations in the conduct of their regular
religious or charitable functions.
5. Storage, use, or consumption of tangible personal
property by a person engaged in the business of
manufacturing or comp-;unding for profit, or the
use of any article, substance, or commodity, which
tangible personal property enters into the _.
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6.
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processing of · or becomes an ingredient or
component part of the product or service which is
manufactured, compounded, or furnished and the
container, label, or the furnished shipping case
thereof .
Storage, use , or consumption of any article ·pf
tangible personal property, the sale or use of
which has ~lready 'been subjected to a legally
imposed sale or use tax of another statutory or
home rule county equal to or in excess of that
imposed by Arapahoe County. A credit shall be
granted against the use tax imposed by Arapahoe
County with respect to a person's storage, use, or
consumption in Arapahoe County of tangible
personal property purchased in another statutory
or home rule county. The amount of the credit
shall be equal to the tax paid by the person by
reason of the imposition of a sales or use tax of
the other statutory or home rule county on the
purchase or use of the property. The amount of the
credit shall not exceed the tax imposed by this
proposal.
Storage, use, or consumption of tangible personal
property and household effects acquired outside of
Arapahoe County and brought into it by a non-
resident acquiring residency.
8. Storage or use of a mot or vehicle if the owner is
or was, at the time of purchase, a non-resident of
Arapahoe County and he purchased the vehicle
outside of· Arapahoe County for use outside of
Arapahoe County and actually so used it for a
substantial and primary p urpose for which it was
acquired and he registei:ed, titled, and licensed
said motor vehicle out~ide of Arapahoe County.
9. Storage, use, or consumption of any construction
and building materials and motor and other
vehicles on which r egistration is required if a
written contract for the purchase thereof was
entered into prior to the effecti ve date of this
use tax resoluti.on. .•
10. 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 into any time prior . to the
effective date of the use tax imposed hereunder.
The use tax imposed hereunder shall be applicable to
every motor vehi cle for which registration is required
7
by the laws of the State of Colorado, and no
r~gistration shall be made of any motor or other
vehicle for which registration is required, and no •
certificate of title shall be issued for such vehicle
c .
by the Department of Revenue or its authorized agents
until any tax due upon the use, storage, or consumption
thereof pursuant to this Resolution has been paid.
Collection, Administration, and Enforcement. Except as
provided by Section 39-26-209, C.R.S., the use tax
imposed hereunder shall be collected, enforced a nd
administered by Arapahoe County, consistent with
Arapahoe County's guidelines, policies and procedures,
which exist or may hereafter be promulgated not
inconsistent with this Resolution. The use tax on
construction and building materials shall be collected
by the County's Building Di vision of the Development
Services , Infrastructure Management Department, by
each municipality or, as may be otherwi3e provided by
intergovernmental agreement, based upon an estimate of
building and construction materials costs submitted by
the owner or contractor at the time a building permit
application is ..ade. All use tax collected on
construction and building materials pursuant to this
Resolution shall be di~tributed to Arapahoe County. All
use tax collected on motor or other vehicles pursuant
to this Resolution shall be distributed to Arapahoe
County.
IV. Effective Date-Expiration Date. Upon adoption by the
electorate at the election on November 4, 2003, the sales
and use tax provided herein shall become effective and in
force at 12:01 a.m. on January 1, 2004, and shall expire at
11:59 p.m. on December 31, 2013, and upon said expiration,
all monies remaining in any of the Funds created hereunder
may continue to be expended for the purposes set forth
herein until completely exhausted. The effective date of
this Resolution and the date upon which the imposition of
the sales and use taxes referred to herein begins shall be
January 1, 2004.
V. ' Necessity for Election. The sales and use taxes imposed
hereunder shall not become effective until and unless a
majority of the registered electors voting thereon,
pursuant to Sections 29-2-103 (1) and 29-2-104 (5), c.2-.s.,
approve the ballot question.
A. Ballot Title/Question. The Ballot Title/Question on
the County-Wide Sales and Use Tax Resolution that
shall be referred to the registered electors of
Arapahoe County at the gP.neral election to be held on
Tuesday, the 4th day of November, 2003, shall be, in
substantfally the following form, with on l y such
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c.
to a destination outside the limits of Arapahoe County
or to a common carrier for delivery to a destination
outside the limits of Arapahoe County. The gross
receipts from such sales shall include delivery cha~ges
when such charges are subject to the Colorado state
sales and use tax imposed by Article 26 of Title 39,
C.R.S., regardless of the place to which delivery is
made. I~ the event a retailer has no permanent place of
business in Arapahoe Cowity, or has more thsn one place
of business, the · place or places at which the retail
sales are consllllllllilted for the purpose of a sales tax
imposed by this Resoluti.on shall be determined by the
provisions of Article 26 of Title 39, C.R.S., and by
rules and regulations promulgated by the Department of
Revenue. The amount subject to the sales tax imposed
hereunder shall not include any Colorado state sales or
use tax imposed by Article 26 of Title 39, C.R.S.
Collection, Aclminist.ration, and Enforcement. The sales
tax imposed hereunder shall be collected, administered
and enforced by the Executive Director of the Colorado
Department of Revenue ("Executive Director•) in the
same manner as the collection, administration and
enforcement of the Coloudo state sales tax. The
provisions of Article 26 of ,Title 39, C.R.s., and all
rules and regulations promulgated thereunder by the
Executive Director shall govern the collection,
administration, and enforceaent of the sales tax
imposed hereunder. Distribution of all sales tax
collected by the Executive Director, pursuant to this
Resolution, shall be to Arapahoe County.
D. Vendor's Fee. At the time of making a monthly return
of the sales taxes required by this Resolution, every
retailer shall be entitled to withhold a vendor's fee
in the amount, as authorized by state law, of the sales
tax remitted to cover the retailer's expense:i in the
collection and remittance of said taxes . If any
retailer is delinquent in remitting said taxes, other
than in unusual circumstances shown to the =~tisfaction
of the Executive Director of the Department of Revenue
of the State of Colorado (the "Executive Director"),.
the retailer shall not retain any amounts to cover his
expenses in collecting and remitting said taxes •• If
any retailer, during any reporting period, !hall
collect as a tax an amount in excess of one percent of
the total taxable sales, the retailer shall remit to
the Executive Director the full amount of the tax
herein imposed and also the full amount of said excess.
E. Application of Section 29-2-108, ~.R.S . The 6.9\
limitation on amount of salas tax provided for in
Section 29-2-108, C.R.S., s hall be exceeded by 0.801 in
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6.
7.
processing of · or becomes an ingredient or
component part of the product or service which is
manufactured, compounded, or furnished and the
container, label, or the furnished shi pping case
thereof.
Storage, use, or consumption of any article ·pf
tangible personal property, the sale o.r use of
which has ~!ready ·been subjected to a legally
i.lllposed sale or use tax of another statutory or
home rule county equal to or in excess of that
imposed by Arapahoe County. A credit shall be
granted against the use tax imposed by Arapahoe
County with respect to a person's storage, use, or
consumption in Arapahoe County of tangible
personal property purchased in another statutory
or home rule county. The amount of the credit
shall be equal to the tax paid by the person by
reason of the imposition of a sales or use tax of
the other statutory or home rule county on the
purchase or use of the property. The amount of the
credit s hall not exceed the tax imposed by this
proposal.
Storage, use, or consumption of tangible personal
property and household effects acquired outside of
Arapahoe County and brought into it by a non-
resident acquiring residency.
8. Stora~, or use of a motor vehicle if the owner is
or was, at the time of purchase, a non-resident of
Arapahoe County and he purchased the vehicle
outside of· Arapahoe County for use outside of
Arapahoe County and actually so used it for a
substantial and primary purpose for which it was
acquired and he registered, titled, and licensed
said motor vehicle outside of Arapahoe County .
9. Storage, use, or consumption of any construction
and building materials and motor and other
vehicles on which registration is required if a
written contract for the purchase thereof was
entered into prior to the effective date of this
use tax resolution. ..
10. 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 into any time prior . to the
effective date of the use tax imposed hereunder.
The use tax imposed hereunder shall be applicable to
every motor vehicle for which registration is required
7
by the laws of the State of Colorado, and no
registration shalJ. be made of any motor or other
vehicle for which registration is required, and no •
certificate of title shall be issued for such vehicle
c.
by the Department of Revenue or its authorized agents
until any tax due upon the use, storage, or consumption
thereof pursuant to this Resolution has been paid .
Collection, Administration, and Enforcement. Except as
provided by Section 39-26-209, C.R.S., the use tax
imposed hereunder shall be collected, enforced and
administered by Arapahoe County, consistent with
Arapahoe County's guidelines, policies and procedures,
which exist or may hereafter be promulgated not
inconsistent with this Resolution. The use tax on
construction and building materials shall be collected
by the County's Building Division of the Development
Services , Infrastructure Management Department, b i•
each municipality or, as may be otherwise provided by
intergovernmental agreement, based upon an estimate of
building and construction materials costs submitted by
the owner or contractor at the tiIJe a building permit
application is made. All use tax collected on
construction and building materials pursuant to this
Resolution shall be distributed to Arapahoe County. All
use tax collected on motor or other vehicles pursuant
to this Resolution shall be distributed to Arapahoe
County.
IV. Effective Date-Expiration Date. Upon adoption by the
electorate at the election on November 4, 2003, the sales
and use tax provided herein shall become effective and in
force at 12:01 a.m. on January 1, 2004, and shall expire at
11:59 p.m. on December 31, 2013, and upon said expiration,
all monies remair:l.ng in any of the Funds created hereunder
ma y continue to be expended for the purposes set forth
· s in until completely exhausted. The effective date of
Resolution and the date upon which the imposition of
\. sales and use taxes referred to herein begins shall be
January 1, 2004.
V. ' Necessity for Election . The sales and use taxes imposed
hereunder shall not become effective until and unless a
majority of the registered electors voting thereon,
pursuant to Sections 29-2-103(1) and 29-2-104(5), C.B-.S.,
approve the ballot question.
A. Ballot Title/Question. The Ballot Title/Question on
the County-Wide Sales and Use Tax Resolution that
shall 9e referred to the registered electors of
Arapahoe County at the general election to be held on
Tuesday, the 4th day of November, 2003, shall be, in
s ubstantially the following form, with only such
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changes as may be determined l)y the Board of County
Commissioners:
BALLOT TITLE: WATER, WILDLIFE, OPEN SPACE, TRAILS AND
NEIGHBORHOOO PARK MEASURE
BALLOT QUESTION:
SHALL ARAPAHOE COUNTY TAXES BE INCREASED $17 MILLION
($17,000,000.00) ANNUALLY, AND BY WHATEVER AMOUNTS ARE
RECEIVED THEREAITER, BY A COUNTY-WIDE SALES AND USE TAX
OF ONE-QUARTER OF ONE PERCENT (C.251 OR 25 CENTS FOR
. EVERY 100 OOLLARS, WHICH WILL NOT BE COLLECTED ON SALES
OF FOOD OR PRESCRIPTION DRUGS) , AND WHICH WILL
AUTOMATICALLY EXPIRE IN 10 Y"..ARS, IN ORDER TO:
• PRESERVE ORBAN AND RURAL OPEN SPACE AND NATURAL
AREAS;
• PROTECT LANDS THAT PRESERVE WATER QUALITY IN
RIVERS, LAKES AND STREAMS;
• PROVIDE, MAINTAIN AND IMPROVE NEIGHBORHOOD
PARKS, OPEN SPACE, SPORTS FIELDS, PICNIC
FACILITIES AND BIKING, WA:JCING AND MULTI-USE
TRAILS;
• PROTECT WILDLIFE HABITAT AND CORRIDORS;
• Pr.OTECT VIEWS, VISTAS AND RIDGELINES;
• PRESERVE AGRICULTURAL AND RANCH LANDS; AND
• ENHANCE AND MAINTAIN DESIGNATED HERITAGE AREAS;
WITH THE REQUIREMENTS THAT EVERY INCORPORATED
MUNICIPALITY IN ARAPAHOE COUNTY RECEIVE A PRO-RATA
SHARE OF THESE REVENUES BASED ON POPULATION (WITH THE
TOTAL SHARE OF ALL MUNICIPALITIES BEING 501 OF
REVENUES COLLECTED) ; THAT EACH MUNICIPALITY SHALL
SPEND FUNDS SUBJECT TO AN INTERGOVERNMENTAL AGREEMENT
WITH ARAPAHOE COUNTY CONSISTENT WITH THIS BALLOT
ISSUE; THAT NC MORE THAN 31 OF THE TOTAL ANNUAL
REVENUES BE USED FOR COUNTY ~INISTRATIVE COSTS; THAT
THE COUNTY'S PROGRAM EXPENDITURES FOR PROJECTS AND
GRANTS WILL FIRST BE SUBMITTED TO A CITIZENS ADVISORY
BOARD FOR A RECOHMENDATION TO THE COUNTY
COMMISSIONERS; AND THAT THE COUNTY PROGRAM KILL BE
SUBJECT TO AN ANNUAL INDEPENDENT AUDIT, ALL AS
SPECIFIED IN RESOLUTION 030381,
AND SHALL THE COUNTY BE PERMITTED TO COLLECT, RtTAIN
AND EXPEND ALL REVENUES DERIVED FROM SUCH SALES AND
USE TAX AS A VOTER APPROVED REVENUE CHANGE AND AN
EXCEPTION TO LIMITS WHICH WOULD OTHERWISE APPLY UNDER
ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR
ANY OTHER LAW?
B. Cost of Election, The entire cost of the election
shall be paid from the general fund of Arapahoe County ..
9
C.
D.
E.
Notice by Publication. The Arapahoe County Clerk and
Recorder shall publish the text of this Open Space
Sa' 9S and Use Tax Resolution four separate times, a
week apart, in the official newspaper of Arapahoe
County and each incorporated municipality within
Arapahoe County.
Officer . The Arapahoe County Clerk and Election
Recorder,
measures
provisions
X, Section
mailing of
s11111Daries.
as election officer, shall undertake all
necessary to comply with the election
set forth in Colorado Constitution, Article
20 (3), including, but not limited to, the
required election notices and ballot issue
Conduct of Election. the conduct of the election shall
conform so far as is practicable to the general
election laws of the State of Colorado.
VI. Creation of the Arapahoe County Open Space Fund . A
separate fund, to be known as the "Arapahoe County Open
Space Fund" (the "Fund"), shall be created and 1001 of the
revenue derived from the sales and use tax imposed on the
incorporated and unincorporated areas of Arapahoe County
shall be deposited thereto to be used solely for the
•
purposes stated herein and as further described more fully •
below.
A.
B.
For purposes of Colo. Const., Art. X, Section 20, the
receipt and expenditure of revenues of the sales tax
and use tax shall be accounted for, budgeted and
appropriated separately from other revenues and
expenditures of Arapahoe County and outside of the
fiscal year spending of the County as calculated under
Art . X, Section 20, and nothing in Art. X, Section 20,
shall limit the receipt and expenditure in each fiscal
year of thf> full amount. of such revenues of the sale s
tax and :is~ ,:ax, nor ,hall raceipt and expenditure of
such revenues affect or limit the receipt or
expenditure of any and all other revenues of Arapahoe
County for any fisc;l year.
Interest from Revenues and Income Generated from
Acquired Lands. Interest generated from the revenues
of the sales and use taxes imposed herei n shall be
used for the purposes stated herein. Income gener.ated
from the use or lease of preserved lands, natural
areas, wildlife habitats, and parks acquired with the
sales and use taxes imposed herein shall be used for
the purposes statPd "~rein .
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VII. Open Space and Trails Advisory Board. If said sales and
use tax is approved, the Board of County Commissioners shall
appoint an Open Spac·e and Traila Advisory Board ("OSTAB")
within ninety (90) days following approval of the election
question.
A. OSTAB shall consist of seven members.
B. Each County Commissioner shall appoint one resident of
his/her commissioner district to serve as an OSTAB
member.
C. The Board of County Commissioners shall appoint two
Arapahoe County residents as at-large members.
D. OSTAB members shall serve three-year te-:ms of office,
except the initial term of three of the seven members
shall be for two years. Mambers may be re-appoii;ited
to no more than two successive terms .
E. OSTAB members shall serve at the pleasure of the Board
of Cpunty Commissioners .
F. Members shall not be compensated for their services.
G. Members shall act in accordance with law, including
Colorado confl ict of interest laws applicable to
public bodies. No member shall vote or participate in
the application process regarding an acquisition or
expenditure in which he or she has a financial or
ownership interest, or where he or she has an
ownership interest in a n adjacent property.
H. OSTAB shall meet quarterly, beginning the first
quarter of 2004, or as necessary, to review proposed
projects and perform other duties in accordance with
this Resolution.
I. OSTAB shall make recommendations to the Boaro" of
County Commi~sioners regarding the distribution of ·
revenue collected from the Open Space Siu.es and Use
Tax, in accordance with the guidelines set forth in
this Resolution .
VIII. Distribution o f Sales and Use Tax Revenue. The revenue
. collected from the Open Space Sales and Use Ta x shall be
11
distri buted and administ ered i n the following manner and
subj e ct to the def.initions and conditions as set forth in •
this Resolution : ·
A. The annual revenue from the Open Space Sales and Ose
Tax ' shall be distributed according to the percentages
as set f o.rth below. Expendi t ure of aaid 1.Jvenue is
governed by the provisions set forth in Section VIII.
B.
Shareback to all incorporated
municipalities or portions thereof
based on the population of the incorporated
municipality or portions thereof in
Arapahoe County versus total population ·
of incorporated areas in Arapahoe County 501
County Open Space Program funds to be
used as f~llows:
County Administrative Costs
Available as grants to
incorporated municipalities
and special districts vithin
Arapahoe County
Designated Arapahoe County
Heritage Areas
Maintenance of County Open
Space
Acquisition of open space and/or
interests in open space to
include for the d~velopment of
multi-use trails
Total distribution by percent ages of
Open Space Fund created by
Open Space Sales and Ose Tax
31
121
3.61
3.241
501
1001
County Adminis t rative Costs are those costs necessary
for the County to administer the distribnHon of
fund s , to include distribution of Shareback t"unds;
development, c r eation, oversight and monitoring of and
compliance with Intergovernment a l Agreements ("IGAs");
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grant review and d i stri bution of gr ant f unds; s i te
reviews for grants and review of certified 'Annual
Municipal Reports, as well as to adminis ter the
county's own Open Space Program, excluding
maintenance, as set forth more fully below .
Shareback Funds are those monies distributed to the
incorporated municipalities wholly and/or partially in
Arapahoe County for <>pen space uses as more fully set
forth below.
1. These funds will be distribuaed to each
incorporated municipality within or partially
within Arapahoe County baaed on the . population
within said jurisdiction in Arapahoe County and
the total incorporated population of Arapahoe
County.
2. The ·population figures will be updated annually
based on the official figures provided by the
Denography Section of the Colorado Departaent of
Local Affaii:s or any state agency which takes
over the duties and responsibilities of said
Demography Section.
3. The Shareback Funds will be distributed on an
annual basis to each incorporated municipality,
wholly or partially within Ara pahoe Coµnty,
provided that:
a. The incorporated municipality has entered
into an Inter governmental Agreement (IGA)
with the Bo/\rd of County Commissioners .
b. Such requi red IGA reflects the terms,
conditions, intent and purpose of this
Resolution consistent with the guidelines as
set forth in Section VIII (C) and (E) below.
c. Shareback Funds may be used for the •open
space uses as set forth in Section VIII (E)
bel ow.
d. In addition, Shareback Flmds may be used to
purchase and/or develop and/or i.JDprove
existing neighborhood parks and/or sports
flelds.
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e. Further, an incorporated municipality may
use up to ten percent (101) of its Shareback
Funds distributed by the County annually to
maintain existing or new open space
properties, neighborhood parks and sports
fields.
f. Incorporated municipalities may bank
Shareback Funds from year to year as long as
such funds are expended in accordance with
the purposes set fort.h in this Resolution,
and such is noted in the Annual Municipal
Expenditure Report as set forth in SP.ction
VIII (C) (3) (g) •
g. Every December 31st, each incorporated
municipality, which received Sharcback
Funds, must certify and submit in · writing,
to the Board of County Commissioners, that
the funds were used in conformance with this
Resolution and must detail the expenditures
of its Shareback Funds. Such submission
shall be called the Annual Municipal
Expenditure Report.
h. If Shareback Funds are not used in
accordance with the provisions and
guidelin es set forth in this Resolutio n
and/or are used in violation of the terms
and conditions. of the IGA, the offending
incorporated municipality will be ineligible
for future Shareback Funds, unless and until
a compliance plan is submitted by the
offending municipality to and approved by
the Board of County Commissioners.
i. If the offending muni c ipality fails to
submit a compliance pla n approved by the
Board of County Commissioners or fails• to
m, the requirements cf the Board of county
Commi ssioners' approved compliance plan,
then the Share of the non-complying entity
will be distributed, bae ed on annual
population figures, amo n y the other
participating incorporated municipalities.
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The County Open Space Program shall have the following
components :
1. Grant Program. The County shall hive funds, as
specified above in Section VIII (A), available
for distri bution in the form of grants to
incorporated municipalities; special districts,
which provide recreational services or amenities;
and recreation districts. Said grants shall be
used for the purposes specified in Section
VIII(C) (3) (d) or VIII(E) (1), and in accordance
with the guidelfoes set forth in this Resolution.
a. Those entities having proposals consistent
with the guidelines as set forth in this
Resolution may submit . their grant
applications to OSTAB.
b. OSTAB and County staff shall review the
grant applications and make rec0111Dendations
to the Board of County COIIIDissioners
regarding the approval, conditional approval
or denial of each application •
c. The Board of County Coanissioners then shall
approve, conditionally approve or deny the
grant application.
d. If the County distributes less than 121 of
the Open Space Sales and Use Tax as
designated for grants, the remaining portion
shall be retained by the County to be used
for purposes set forth in Sect ion-VIII (D)
(5) below.
2. Designated Heritage Areas , The Board of County
· COlll4i.ssioners shall authorize expenditure of
funds for Designated Arapahoe County Heritage
Areas ("Designated Heritage Areas") located in
unincorporated Arapahoe County. :
a. A Designated Heritage Area is defined as
lands or structures which have a cultural or
historical significance to Arapahoe County,
such as a historic property or a future
fairgrounds.
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The County Open Space Program shall have the following
components:
l. Grant Program. The County shall have funds, as
specified above in Secti on VIII (A) , available
for distribution in the form of grants to
incorporated municipali ties; special districts,
wh i ch provide recreational services or amenities;
and recreation dis tricts. Said grants shall be
used for the purposes specified in Section
VIII(C) (3) (d) or VIII(E) (1), and in accordance
with the guidelines set f~rth in this Resolution.
a. Those entities having proposals consistent
with the guidelines as set forth in this
Resolution may submit . their grant
applications to OSTAB.
b. OSTAB and Count y staff shall review the
grant applications and make rec011111endations
to the Board of County Ccxsissioners
regarding the approval, conditional approval
or denial of each application •
c. The Board of County Coimissioners then shall
approve, conditionally approve or deny the
grant application.
d . If the County distributes less than 121 of
the Open Space Sales and Use Tax as
designated for grants , the remaining portion
shall be retained by the County to be used
for purposes set forth in Section VIII (D)
(5) below.
2. Designated Heritage Areas. The Board of County
· Commissioners shall authorize expenditure of
funds for Designated Arapahoe County Heritage
Areas ("Designated Heritage Areas") located in
unincorporated Arapahoe County . ~
A Designated Heritage Area is defined as
lands or structures which have a cultural or
hi s torical signifi cance to Arapahoe County,
such as a historic property or a future
fairgrounds.
15
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5.
6.
banked f or future acquisitions and/or projects,
consistent with Section VIII (D) (5).
If the allocated funds for the County
administrative costs,. g;rants, Designated Heritage
Are as, County open space maintenance and/or
acquisition of open space or !.nterests in open
space or trail development are not expended by
December 31st of each yea r, County staff shall
bank such funds according to the aforementioned
uses. At any ti.me, County staff shall recomaend
to OSTAB the use of such banked funds for the
purposes so designated and/or for acquisition of
open spa~e or interests in open space and/or
trail purposes. OSTAB and County staff shall
make .recommendations on the use of the unexpended
funds to the Board of County Commissioners. The
Soard of County Comnissioners then will accept or
reject OSTAB .' s and/or County staff's
recODDendations and/or designate the monies to be
expended in a maMer consistent with this
Resolution .
On an annual basis, the County
independent auditor to audit
expenditure s of the Fund.
wi ll hire an
the County' s
E. · Additi onal Guidelines for Use of Funds:
1. Revenues collected from the Open Space Sales and
Use Tax may be used in the following maMer:
a. To acquire . fee title interest in real
property for the purposes provfded herein;
b. To acquire less than fee interests in real
property for the purposes provided herein;
such as easements (includ ing conservation
and agricultural), future interests,
covenants, development rights, subsurface
rights and contractual rights, either on an
exclusive or nonexclusive basis;
c . To acquire
connection
herein ;
water rights for
with the purposes
17
use in
provided
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m. To allow for construction of picnic
facilities in a manne r consistent with the
purposes of this Resolution;
n. To allow for the funding of environmental
education programs in a manner consistent
with the purposes of this Resolution;
o . To impiement and effectuate the purposes of
the Open Space Program.
2. No land or interests acquired with the revenues
of the Open Space Sales and Use Tax may be sold,
leased, traded, or otherwise conveyed, nor may an
exclusive license or permit on such land or
interests be given, without such approval by the
governing body of the entity having received any
portion of the Fund, after conducting a public
hearing.
3. If the Board of County Commissioners sells land
or interests as specified in paragraph 2 above,
the proceeds shall be deposited with the Open
Space Fund.
4. If any incorporated municipality; special
district, which Pf ~vides recreationa l services or
amenities; or recri!ation district, sells land or
interests as specified in Paragraph 2 above, t he
proceedq shall be deposited in a fund to be used
for purposes consistent with this Resolution.
IX. Repeal and Amendment
A. If this Resolution is approved by a majority of the
registered electors of Arapahoe County at the election
to be held on November 4, 2003, its provisions relati ng
to the amount of tax imposed, specifically the one-
quarter of one percent (0.251) sales tax specified in
Sectlon, II and one-quarter of one percent (0.251)•• use
tax spe.cified in Sect ion III, the provisions relating
to the deposit and expenditure of reve nue as set forth
in Section VI, and the provi sions of Sections VII and
VIII, shall not be repealed or ain e nded except by a vote
of the registered electors of the County .
19
B. Except as provided in subsection A. hereof, or as
otherwise provided in .Article 2 of Title 29, C .R.S.,
the provisions of this Resolution may be repealed or
amendml subsequent to its adoption of the sales and
use ta~ by a majority of the voters of Arapahoe Coun ~y,
by a majority vote of the Board of County
COlllllissioners, and such repeal or amendment need not be
submitted to the registered electors of the County for
their approval. ·
X. Miscellaneous
A. Limitation on Amount of Tax. In the event the .; . 91
percent limitation provided in Section 29-2-108,
C.R.S., were . to be exceeded in any incorpcrated
municipality within the County by the sales and use
tax imposed by this Resolution, such limitation shall
be exceeded by no more than one percent in said
incorporated municipality.
B. Severability. If any section, paragraph, clause, or
provision of this Resolution, or the ballot question
submitted to the registered electors at the election
provided in Section V above, shall be adjudged to be
invalid or unenforceable, the invalidity or
enforceability of such section, paragraph, clause or
provision shall not affect any of the remaining
sections, paragraphs, clauses, or provisions of this
Resolution or saj.d ballot question. It is the
intention of the Board that the various parts of this
Resolution and said ballot question are severable.
The vote was 5-0: COlllllissioner Mackenzie, yes;
Commis~ioner Vickrey, yes; Collllllissioner Hyers, yes; Commissioner
Beckman, yes; Commissioner Zilllner, yes.
The Chair declared the motion carried and so ordered.
PASSED AND ADOPTED this 17 th day of June, 2003,: in
Littleton, Arapahoe County. Colorado .
20
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ENGLEWOOD lo!UNICIPAL CODE
tu. If the return or the tax remittance ia filed
later than the twentieth day of each month ar aa
prescribed by the Director, the on&-half percent
(0.5%) vendor's fee allowance shall be forfeited
and added to the amount of the deficiency.
D. All other persons shall pay to the DirecttJr
the amount of any tax due under the provisions of
this Section 4-44-7, net later than fifteen ( 15)
day,i after the date that said tax becomes due.
(Code 1985, § 4-4-4-7; Ord. 02-58)
4-4-5: U oe Tu Imposed.
4-4-6-1: Tu on Storn&e, CoD.SW11ption and
Uoe.
There ia hereby levied and there shall be col-
lected li:o m l!!Very perso11 ill the City, a tax upo11
the initial privilege of storing, using or consuming
within the boundaries of the City any articles of
tangible persollBI property puzcliased at retail
from soun:es outside the corporate limits of the
..
Such tax. to become effective January 1,
, shall be payable to , and shall be collected
, the Dinctor of Fillancial Services in accor-
dallce with the following schedule:
On Storage Or . .\cquisirion
Chargu Or Cost
$0.01 illcluding $0.14
$0.15 illcluding $0.42
$0.43 illcluding $0. 71
$0. 72 illcluding $0 .99
$1.00 illcluding $1.28
Sl.29 illcluding $1 .57
$1.58 illcluding $1.85
$1.86 illcluding $2 .00
Tw:
No Tu
$0.01
$0.02
$0.03
$0.04
$0 .05
$0 .06
$0 .07
On storage or acqui,1ition charges or costs, in
excess of two dollars ($2.00), the tax shall be
seve11 r.e11ts ($0 .07) 011 each two dollars ($2.00) of
such storage or acquisition charges or cost, plus
the tax shOWll ill the above s chedule for the
applicable fr:ictio11al part of> ,lollar of each such
charges or cost .
For tr3rulactions consummated on or :lfter Jan-
uary 1, 1986 . th• City us e tax ;hall not opply to M . stora ge of co nstruction and building materi-
1'f!ode 1985 . § -1--1-5 -l)
4-4-6-2: Exemptions to Use Tax.
A. Tbe tax ar excise levied by Section 4-4-5-1 ia
hereby declared to be supplementary to the tax
levied by Section -1-4-1 hereo~ and for this reason,
the following transactions shall be exempt there-
from:
L Tbe storage, use or consumption of per-
sollBI property, the sale of which is subject
to the tax levied by Section 4--1-4.
2. Tbe storage, use or consumption of any
tangible personal property purchased for
resale to this City, either in its original
form ar "" an ingredient of a manufac-
tured or compounded product, ill the reg-
ular course of a busilless.
3. The storage. use or consumption of motor
fuel upon which there has accrued, or hns
been pai<i, the motor fuel tax prescri bed
by the Color:1do Motor Fuel Tax Law of
1933, or any amendments thereto.•
4. Tbe storage, use or consumption of tangi-
ble penonal property which WOJI acquired
at 3 time when the user or consumer
thereof was a nonresident of the City;
provided its use or consumption is for the
benefit of said user or consumer.
5. The storage. use or consumption of tangi-
ble personal property of the United States
government. or the State of Co lorado. or
its illstitutions. or its political subdivi-
sions. in their governmental capacities
only; or by religious, charitable or eleemo-
synary institutions in the conduct of their
regular religious or charitable functions:
provided , how eve r, tha t no commercial
illdustrinl or other banking illstitutions:
organized or chartered oy the United States
gov ernment. any agency or department
thereof. or by the State of Colorado, s h:tll
be co ns id ered J governmental institution
for the purpose of this •~emption.
6. The storage. us e or cons umption of tangi-
bl e persona.I property by, person ,•ng,ged
in the bus in ess of manufacturing, ~om-
pound.ing fo r 3ale. profit or use. :iny arri-
•t 39 -27-tot dt Jeq. c.a.s. 191J.
Supp. Sa. 11 CD4:26
l(!JNJCIPAL FINANCES AND TAL\TION
cle, ,ubst:mLi! or commodity, whicl, tangi-
ble penonal property meets all of the
follOWllli conditions.
a. ls actually and factually tnmsformed
by the process of manufacture;
b. Becomes by the manufacturing pro-
cess a necesaa,y and recognizable
ingredient, component or const'tu-
ent part of the finished product; and
c. Its phyrical presence in the f!ni.shed
product is essential to the uae thereof
in the bands of the ultimate con-
sumer.
B. For transactions consummated on or after
January l , 1986, the City'• use tu shall not apply
ti! the storage, use, or consumption of any article
of tangible penonal property, the sale or use of
which has already been suhjected to a sales or use
tu of another statutory or home rule municipal•
ity properly and proportionally imposed on the
purcliaaer or user equal to or in excess of three
and 011&-balf percent (3.5%). A credit shall be
granted against the City's use tu with ""'poet to
the per.ion's storage, use or consumption in the
City of tangible personal property, the amount of
the credit to equal the tu paid by him/her by
reason of the imposition of a sales or use tu of the
previous statutory or home rule municipality on
his/her purchase or use of the property. The
amount of the credit •hall not exceed three and
one-half percent (3.5%).
C. For transactions consummated an or after
January 1, 1986, the City'• use tu shall not be
imposed wit.h respect to t.l"l.e use or consumption of
tangihle personal property within the City which
ocrur9 more than three (3) year.i after the moot
recent sale of the property if, within the three (3)
years following such sale, the property bas been
significantly used within the St:ite for the princi-
pal purposes for which it ,..,_. purchased.
D. Nothin11 herein contained ,hill be deemed
to exempt from the t:iX levied by s ub section -I+
5-3B on the storage. use or consumption of any
tangible par.,onai property to be used by a r.o n-
tractor for the construc:tion of an improvement for
any of the institutions or agencies enumerated in
IUbNc:tinn A5 above .
(Code 1985, § 4-45-2)
4-4-6-3: Payment and Collection of Use Tu:.
A. Payment ofTaz:
L All persons who are required to obtom a
sales tu license pursuant to the provi-
sions of Section 4-4-4-1 shall include within
the return required to be filed, pursuant
to the provisions of Section 4-44 7, such
information aa may be requittd by the
City as may enable it accurately to com-
pute the amount of use ta% d ue from said
retailer for purchases made by such re-
tailer for which a uae tu is due during the
period for which such return is filed.
2 . All other penons shall pay to the City the
amount of any tu due under the provi-
sions of Section 445-3, not later than
fifteen ( 15) days after the date that said
tu becomes due.
B . Payment and Collection on Specific Items:
The following special provisions shall apply to the
payment of any use tu due on the use, consump-
tion or 9t0rage of the following items:
L Motor Vehicles and 1railen: Any persons
who shall purchase any motor vehicle,
trailer or semi-trailer, whether new or
used, outside the City, with the intent to
register the same at an address inside the
City, shall immediately, and prior to reg-
istering and obtaining license p;ates there-
for, make a return showing s uch transac-
tion to the City and pay to the City the use
tu applicable thereto aa provided in sub-
section .-\ hereof.
2. Building Maurial; and Supplies: Any per-
son who do es not maintain a permanent
place of business within the boundaries of
the City and who ,hall build, construct or
improve any building, dwelling or other
scructure or improvement co realty what-
soever within the City sh:tll , upon appli-
cation for a building permit, pay :,.s a
depos it for paym ent of the = levied by
Sup p. :-Jo . 7 co~:21
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4-4,.jh'J ENGLEWOO D MUNICIPAL CODE •
•
Section -1-1--5-l an >mount equal to three
and one-half percent (3 .5%) of fifty per-
cent (50%) of the estimated cost of thR
improvement, or three and one-half per-
cent (3 .5%) of fifty percent (50'1&) of the
total contract price, if there is a contract
(or the building construction or improve-
ment; provided, however, that if the l!!lti-
mated coat of the improvement or tbs
total o,ntract price is in ezcess nf w
hundred thousand dollars ($200,000.00)
the City, at its discretion and upon appli-
catinn to it, may authorize a waiver nf
laid deposit aa ' at the payment nf
said tu an a " arterly or other
basis, based , pun:hasee of
materials, sup1 ,q uipment far
which 9uch tu u. ue, subject to
,uch rule• and regw __ Jns as the said
City a:ay adapt. In all c:ises where tha
deposit required by the provisions of this
Section is made, if it is determined at the
time of the completion of the building,
dwelling or other structure of imprav<>-
ment from the invoices and statemenlll
refiecting the purchase therefor that the
deposit made as herein required. together
with the actual paymenm ta the City as a
•ales tax, is in excess afthe actual taJC due
therefor, the person making said deposit
or paying said taX may make application
to the City far refund of any amount paid
in m:ceos cf the actual taxeo due, in which
event it shall be the duty of the person
making such application ta furnish all
necessary bills aad invoices evidencing
over -payment of the tax, and, if the said
City is satisfied that there hao been such
ove rpayment, it shall refund such over-
payment ta the taxpayer.
C. Construction equipment whi ch is lOC3ted
within the boundaries of the City far a period of
mare than thirty (30) consecutive days shall be
subjected to the full applicable use taX of the City.
D. With respect ta transactions consummated
on or after J anuary I, 1986, co nstrue-i on equip-
ment which i·. loc ated within the bai.ndaries of .a City fa r a period of thirty (30) causecutive
... or less shall be s ubjected ta the City's use=
in an amount which does not exceed the amount
eaL-ulated as fallows: the purchase price of the
9o/Jrj11Lc4t shall be multiplied by a fraction, the
n wnai-atar nf which is one and the denominator of
whu h ia twelve (1/12), and the result shall be
multiplied by three and one-half percent (3.5%).
Where the provisions of subsection D of this
fi:.,4:.0D are utilized, the credit provisions of sub-
..aicn 4-4-5-2B shall apply at such time as the
agngate sales and use taxes legally imposed by
and paid to other statutory and home rule munic-
ipalitiu an any such equipment equal three and
Oll&-balf percent (3.5%).
F. In order ta evail hlm•,"afthe provisions of
subeectian D of r.Ll• ,c"'1ua, ,he t=payer shall
comply with the :oi:f.yi,,)1,g 1,l'Ot ~ure:
1. Prior to or Ju tht! date the equipment is
located within the boundaries of the City,
the t=payer shall file with the City an
equipment decla;.-:itian an a farm provided
by the City. Such declaration shall state
th• date• on which the taxpayer antici-
pates the <,quipment will be located within
and remJVed from the boundaries of the
City, ,~.all include l description of each
such anticipated :;,ece of equipment, s hall
9tate the actual or anticipated purchase
price of ea ch ,uch anticipated piece of
equipment, and shall include such other
information as reasaruibly deemed neces-
sary by the City.
2. The t=payer ,ball file wi th the City an
amended equipment declaration reflect-
ing any changes in the informa tion con-
tained in any previous equipment decla-
ration no less than ante every ninety (90)
days after the equipment is brought into
the boundaries of the City or, fnr equip-
ment which is brought into t:.e baund-
arie, of the City far a project of less than
ninety [90) days' duntian , no later than
ten (10) days after substantial completion
of the project.
3. The t=payer need not report on any
equipm ent declarJ.tia n :my equipment ior
wbicb the purchase price was under two
thousand fiv e buadred dt!'.ars ($2,500 .00) .
Supp. No. 7 CD4:28
MtiY!CIP.'J. FINANCES AND TAXATION
G. If the equipment declarntion ia given as
provided in subsection F of this section, then a1 to
any item of consu-uction equipment fur which the
euatomary purcba, · price ia under two thonsand
five hundred dollar. ($2,500.00) which""" brought
into the boundaries of the City temporarily fur
uae on a conscrw:tion project, it shall be presumed
that the item was purchased in a jurisdiction
having a local sales or uJl8 taices as high as three
and one-half pm:ent (3 .5%) and that such local
sales or use tax was previously paitl. In such case
the burden of proof in any proceeding before the
City, the Executive Director of the Dep&Itment of
Revenue, or the District Court, shall be on the
City to prove such local s:tles or WI<' tax was 110t
paid .
H. If the taxpayer fails to comply with the
provisions of subsection F of this section, the
tupayer may not avail himself of the provisions
of subsection D of this section and shall be subject
to the provisions of subsection C of this section.
However, ,ubstantial compliance with the provi-
sions of subsection F of thi!I section shall allow the
tu:payer to avail him.self of the r rovisiom of
3Wl8ection D of this section.
(Code 1985, § -1-4-5-3 ; Ord. 00-7)
4-4-6: Licenll8 and Tax in Addition to • .\II
Other Taxes,
The license and tax imposed by this chapter
shall be in addition to all other licenses and tues
imp09ed by Ia..-. except as herein otherwise pro-
vided.
(Code 1985, § 4--1-61
+-1-7: Tax Information Contldential.
.-\. Except in accortlance with judicinl order. or
as otherwise herein provided. the City shall not
divulge any information gained from any return
filed or 39 a result of any investigation or bearing
held pursuant to the provisions of this chapter.
B. Nothing contained in this .iection shall be
construe<\ to prohibit:
The delivery to a per.,on, or to his duly
authorized representative, of a copy of
any return filed in connection with his
tax:
? . The publication of statistics so classified
as to prevent the identification of partic•
ular reports or returns and the items
thereof;
3. Tl e inspection by th9 City Attorney, or
any other legal representative of the City,
of tbe return or other information re acing
ti, any taxpayer who uay become involved
ill iitigation with the City in which the
said information may become material.
C. Reports and returns shall be preserved for
three (3) yeers w ' thereafter until the City
Clerk, with the approval of the State Archivist,
shall order them destroyed.
(Code 1985, § -l-4-7; Ortl. 00-7)
4-4-8: Estimated Taxes and Assessment
Thereof.
A. With respect to transactions consummated
before January 1, 1986, if any person neglects or
refuses to make a return for, or payment of any of
the taxes levied by this chapter ..-hen tho same •
become due, the City s~. at some date subse-
quen'-to fifteen (15) days after the date for r.he
makii:.,: of ,uch return or the payment of such
taxes, give written notice to the per.,on responsi-
ble for making said return or paying said taxes or
the lack of the filing of such return or payment of
said taxes, which notice shall notify the taxpayer,
or other person responsible for the return of the
tu, that the same must be paid within fifteen ( 15)
days from the date of the receipt of ,aid no::ice.
B. If the return is not filed , or the taxes are not
~aid, within fifteen ( 15) days after receipt of ,aid
notice, the City may make an estimate, based
upon such information as may be available to
him, of the amount of tans due for the period or
periods for which caxpayer is delinquent and shall
add thereto a penalty in an amount equal to ten
percent ( 10%) of said estimated cax. together with
interest on said es timated tax at the rate of one
percent Cl%) per monc..\ fro m the due date thereof,
and may assess said amount against r.he delin-
quent taxpayer by giving said taxpayer written
notice thereof, which notice ahall require the
taxpayer either to pay the amount a.,s essed by the
City or to petition him for a corre.-tion of said •
estimate within a period of cwenty (20) days
Supp. !io. 7 CD4:29
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COUNCI L COMMUN IC ATI ON
I Dale: Agenda 11cm : Subj,•ct :
D ece mber 6, 2004 11 a ii i Bill fo r an Ordinance Resci n ding and Approving an
Int ergove rnm ental Ag ree ment wi th the Boa rd of
Co un ty Commissione rs of th e Co unty of Arapa hoe,
Sl ate of Co lorado
Init ialed Ry: Sta ff Source :
Depart me nt of F 1, 1ar1re and Ad mini str ati ve Serv ices Frank Gryglewicz, Direc tor
COUNCIL GO AL AND PREVIOUS COUNCIL ACTION
Th e Coun cil passe d lhe ori gin al lnlergovernm enlal Agree m ent on fin al rea din g August 16, 2004.
RECOMMENDED ACT ION
Sl aff recom mends Coun cil approve th e au ac hed b ill for ord inance resc in di ng the prev ious inter-
gove rnm ent al agr ee ment and ap prov ing an amend ed int ergove rnm ent al ag ree ment rega rdin g th e Open
Spa c e Tax w ith th e Board of County Commiss ioners o f th e Cou nty of Arapahoe, State of Colora do.
BACKGROUND, ANALYSIS, AND ALTE RN ATIVES IDENTIFIED
O n Nove mber 4, 2003 , the vo ters of Arapahoe Co unty approved a cou nty-w id e sa les and use tax of one-
qu art er perce nt sa les tax on eli gible sal es 10 b e used for spec ifi c O p en Space obj ec ti ves.
Hi ghli ghts of th e original and am en ded Open Spa, , Tax and Int ergovern m ent al Ag reement incl u de:
• Without furth er voter approval, th e tax w ill ex pi re on D ece mber 3 1, 20 13.
• Th e tax rate is one-qu art er of a pe rce nt (.25 % or 25 ce nt s on every 100 dol!Ms)
• Ea ch muni cipa lity loca ted wholl y or pa rt ia ll y in th e Co unl y will receive a Shareback distrib ut io n.
• Di strib ut ions are .1ll oca ted bas ed on avai lab le co ll ec ti ons anci th e relath e po pul ati on {up da ted
annu all y) of e·ac h munic ipali ty co mpared 10 th e in corp o rated population of th e County.
• Di stributi ons for 2004 w ill be made o n o r befo re D ece mber 3 I , 2004 and on or befo re Jun e I fo r
subs equ enl yea rs.
• Ea ch muni cipa lit y mu st ent er in to an IGA wit h th e Co unty to receive a distri bu ti on.
• Ea ch m un ici,ialil y shall coll ec t the Co unt)"s Open Spac e Use Tax 0 11 build ing and co nstruc tio n
materi als. lJ p 10 fi ve p erce nt of th e taxes coll ec ted ma y b e retai ned 10 offse t th e cos t of coll ec tio n.
• Th e use of lhe fu nds is limited l o open spa ce, ex istin g/n ew neighb orho od pa rks and sp orts fi elds
an d up to tEn perce nt fo r ma int enJ nce of ex i!.'.tir or new open space prop ert ies, neighborhoo d
parks an d sp orts fi elds .