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HomeMy WebLinkAbout2004 Ordinance No. 048• • • ORDINANCE NO . K SE RIES OF 2004 BY AUTHOR IT Y COUNC IL BILL NO. 37 INTRODU CED BY COUNC IL MEMBER WOLOSYN AN 0RDI N/\NC F ,,; :TJl (.'f.i · "IG INTE RG OVERNMENTAL AGREEMENT BETWEEN THE BO A•!::,,·, •."JU NT\' CO MMISS IONERS OF TH E COUN TY OF ARAPAHOE, COLOllA !lC ! ,~D THE CITY OF ENGLEWOOD, CO LORADO CONCERN ING "OPEN SPA CE" TA X SHAREBACK FU NDS. WHEREAS, in Novembe r, 2003, th e voters of Arapahoe Cou nt y approved a co unt y- wide sa les and use tax of one-quarte r pe rcen t sa le s tax c,n eligible sa le s \l,:hich wi ll ex pire in IO ye ars to be use d fo r spe cifi c Open Spa ce obje cti ves as set forth in C Jnty Re so luti on No . 030 38 1; and WHEREAS, County Reso lut ion No. 0303 81 pro vi des for a sha rc back provision of the Open Spa ce Sa les and Use Tax ("Shareback Funds") to be distributed to municipalities wholly or partially within Arap ahoe County ; and WHEREAS, en ter ing thi s Int ergovernmen tal Agreement wi ll enab le the City of Englewo od to claim its proportionate share of the Open Space co ll ec tion s; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNC IL OF THE CITY OF ENGLEWOOD , COLORADO, AS FOLLOWS : ~-The Ci ty Counci l of the Ci ty of Eng le wood, Co lorado hereby auth ori zes entering the "Intergovernmental Agreement" between Arapahoe County and th e City of Engl ewood, attached hereto as Attachment I, pertaining to "Open Space " Tax Sha reback Fun ds. ~-The Mayor and City Clerk arc au th ori zed to execute and atte st sa id Intergovernmental Agreemen t for and on behalf of the City of Eng lewood. Introdu ce d, read in full, and pass ed on first reading on th e 12th day of Jul y, 2004. Published as a Bill for an Ordinance on the I 6th da y of July , 2004 . Rea d by title and pa ssed on fina l rea ding on the 16'' day of Augu st 2004. Publi shed by tit le as Ordinance No . ~ Series of 2004, on th e 20 '' day of augu st, 2004 . Lou cri shi a A. Elli s, Ci ty Clerk -1 · 9 bi I, Loucrishia A. Ellis, City Clerk of the City of Englewood, Colorado , hereby certify that the above and foregoing is a true co p f Ordinance passed on final read ing and publi shed by !itle as Ordinanco No . , Serie_, of 2 0 004. -~ • • -2- • INTERGOVERNMENTAL AGREEMENT This Intergovernmental Agreement ("Agreement"), is made and entered into by and between THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF ARAPAHOE, STATE OF COLORADO, (the "County") 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 sa les and use tax ofone-quaner of one p~rcent (0 .25% or 25 cents for every $100 dollars), which will not be collected on sales of food or prescription drugs, and which will expire in IO years, to be usej for spe~ified Open Space objectives as set forth in County Resolution No. 030381; and WHEREAS, on June 17. 2003, the County adopted Resolution No. 030381, authorizing the question of the aforementioned sales and use tax be put before the voters on November 4, 2003; and , WHEREAS, Reso lution No. 030381 provides for a shareback provision of the Open Space Sales 'l!ld Use Tax ("Shareback Funds") to be distributed to municipalities wholly or panially within Arapahoe County; and WHEREAS, Resolution No. 030381 requires that these municipalities enter into • Intergovernmental Agreements with the County before they receive Shareback Funds; and WHEREAS, the County desires to enter into intergovernmental agreements with th ese municipalities wholly or panially withi n Ara pahoe County. inc luding the City of Englewood, pursuant to Section VIII(C) of Resolution No . 030381; WHEREAS, these intergovernmental agreements are authorized by Art,de XIV, Section 18 of the Colorado Constitution and COLO . REV. STAT .§ 29-1-203 (2003); WHEREAS, Resolution No . 030381, in part, provided that each municipality shall collect the County's Open Space Use Tax on building and r.on struction materials; and WHEREAS, COLO. REv. STAT . § 29-2-106(3)(a J\2003) authorizes municipalities to collect the County's Open Space Use Tax. NOW, THEREFORE, the County and the City agree as foll,:,ws: I. The County shall distribute to the City its proportionate share of Shareb. :k Funds , as more full y described in Resolution No . 03L38 l, of the annual revenue collected from the Open Space Sale and Use Tax . 2. Reso lut ion No . 030381 is anached hereto as Exhibit A and incorporated herein by • reference . 3 . The amount of Shareback Funds distributed to eac h incorporated municipality, • wholly or panially within Arapahoe County, will be based on the population of the incorporated municipality or ponions th ereo f in Arapahoe Co unty ve rsus total population of all incorporated areas in Arapahoe County. 4. The po pulation figures will be updated annually based on the latest ava(iable final population estimates provided by the Demography Section of the Colorado Department of Local Affair.; or any state agency which takes over the duties and res ponsibilities 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 ye ar. Additionally, and unless voters approve either a b~!lot measure to extend the Open Space Sales and/or Use Tax be:·~nd 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 fonds for the Open Space uses as set fonh in Section VlII (E) of Resolution No. 030381 as well as to purchase and/or deve lop and/or improve existing neighborhood parks and/or sports fields. 7. Funher, the parties agree that the City may use up to ten percent (10%) of its •• Shareback Funds distributed by the County annually to maintain existing or new open space properties, neighborhood parks and spans fields. 8. The City further understands and agrees that, after receipt of its Shareback Funds, the City will use any interest earned on these funds only for open space purposes as set fonh in Resolution No. 030381 and in co mpliance with the terms and conditions of this Agreement. 9. Once Shareback Funds hav,· been distributed, on or before every December 31 ", the City agrees that it will cenify and submit in writing t~ 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 Re solution No. 030381 . The expenditures and/or designated ex penditures of its Sbareback Funds will be deta il ed by the City, and such submission will be called the Annual Municipal Expenditure Repon . Begi nning in 2005, said repon must be submitted within thirty (30) days of eac h December 31" to the County through the Open Space and Trails Advisory Board ("OSTAB") and the Count y •~ Op en Space Manager. 10. The City may reserve (bru .. / its Shareback Funds from year to year as long as said funds are deposited into a re serve account for Open Space Funds, and when these func!S are expended, the ex penditures are done so in acco rdance with the uses set fonh in Resolution No . 030381. Further, when any and/or all of the Shareback Funds are reserved (banked), the purpose(s) for which the funds will be used must be stated in the City's Anr..ual Municipal Expenditure Repon . . 2 • • • • 11. Upo n written notice from the County's Open Space Manager, informing the Ci ty that it ha,s failed to submit its Annual Municipal Expenditure Report to the Co unty, the Ci ty shall submit its said report to the County through OST AB and the County's Open Space Manager within thirt y (30) days, and, if it fails to do so, the City shall be deemed to be in violation of Re sol ution No. 03038 I and this Agree ment . As such , the City will be ineligible for future Shareback Fund s, unless and until the Anr..ual Municipal Expenditure Report and/or a Compliance Plan is s•Jbmitted to OST.AJ3 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 Fund s are not used in accordanc e wit h the provisions, co nditions and guidelines of Resolution No. 030381 and/or this Agreement, the City will no t receive additional Sharebac k Funds unl ess and until ir submits a Compliance Plan to the County through OST AB and the County's Open Space Manager, and the County approves the Compliance Plan. Upon written notice by the County 's Open Sp ace Manager that the Ci ty must submit a comp ,ce plan , the City shall have 30 da ys to submit said compliance plan as se t forth herein. 13. The City further understands and agrees that if it fails to submit a Compliance Plan or fails to submit a Compliance Plan which mee ts the approval of the County, or fails to meet the requirements of the Cou nty's approv ed Compliance Plan wi thin thirt y (30) days of written noti ce of noncompliance by the County through the County 's Open Space Manager, or fails to submits its Annual Municipal Expenditure Report as required by paragraphs 9, 10 and 11 of this Agreement and Re so lution No. 030381, then the City's share of the Shareback Funds will be distributed, base d on the latest available final population es timates provided by the De~ography Section of the Colorado Departm ent of Local Affairs or any state agency which takes wer the duties and responsibilities of said Demography Section, among the other parti ci pating, incorporated municip alities . 14. The Ci ty understands and agrees that no land or interests acquired with the revenues from the Open Space Sales and Use Tax may be sold, leased , tradec!, or otherwise ·onv eyed, nor may an ex clusi ve lic ense or permit on sai d land or interests be given, without prior 1rov al of the City's governing body after conducting a public hearing . The Ci ty further agrees ,uch sale, lease, trade or co nve yan ce is made or an exc lusive lic ense or interest has been given, the proceeds shall be depo sited in a City Open Space Fund to be used fo r purp oses consist ent with Resolution No. 03038 I. I 5. The City understands and agrees that it will co llect th e .25 percent Arapahoe Co unty Use Tax on building and co nstruction materia ls and will forward, on a monthly basis (to facilitate such cc!lcction), such tax minus up to five percent (o f the .25 percent tax collected) to the Arapahoe County's Sal es Tax Ana lyst , 5334 South Princ e Street, Li ttleton, Co lorado 80166 . The Cit y shall determine and use its own policies and proce dures relating to collection of said Arapahoe County Use Tax . I 6. Should an y one or more provisions of this Agreement be determined to be illegal or un enforc ea ble , all other provisions nevertheless shall remain effective; pr0vi ded , however, the panics shall forthwith enter into good faith negotiations and proceed with due diligence to draft a • provision that will achieve the original intent of the parties hereunde r. 17 . This Agreement may be amt:nded, modified, or changed, in whole or in part, only by written agreement duly authorizetf and executed by the County and the authorized signatories for the City. 18 . Venue for the trial of any action ans· g out of any dispute hereunder shall be in Arapahoe County District Court, pursuant to the appro priate rules of civil procedure. 19. Notices , as referred to in this Agreement, shall be sent to : COUNTY : Board of County Commissioners of Arapahoe County 5334 South Princ e Street CITY: Linleton, Cqlorado 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 -3 e 3 and Open Space and Tr.uls Advisory Board c/o Arapahoe County Public Works and Development Department I 0730 East Briarwood Avenue, Suite I 00 Centennial, Colorado 80112-3853 City ofEnglewood 1000 Englewood Parkway Englewood, Colorado 80 I I 0 and Daniel f).otzman, City Attorney City Attorney's Office 1000 Englewood Parkway 4 • • • • Englewood, Colorado 80110 20 . This Agreement shall be governed by, and shaii be construed in accordance with, the laws of the State of Colorado. 21. This Agreement constitutes the entire agreemei,t 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 subjec! matter hereof, and further agree that the various promises and covenants contained hereir. are mutually agreed upon and are in consideration of one another. 22 . This Agreement shall inure to the benefit of, and be binding upon, the Parties to this Agreement. 23 . If litigation is commenced 1,y either party concerning this Agreement, the prevailing party shall be entitled to recover iii: reasoriable attorny's fees and costs from the other party. 24. This Agreement may be terminated by ei ther party upon thirty (30) day .; wri tten notice to the other party. IN WITNESS WHEREOF, the County and the City have executed this Agreement as .:!f the date set forth below. DATED this __ day of _______ _, 2004 . ATTEST : By : _______ _ City Clerk APP ROV ED AS TO FORM : By: _______ _ City Attorney CITY OF ENGLEWOOD : By: ________ _ Nam e/Title ATTEST : Nancy A. Doty Clerk lo the Board By: _______ _ APPROVED AS TO FORM : By: .. .,.--;---,;:-----,----.,.----,--- Assistant County Attorney COUNTY OF ARAPAHOE ST A TE OF COLORADO By: 6 Chair, Board of County Commissionen; • • • • RESOLUTION NO. 030381. It was moved by Commissipner Mackenzie and duly seconded by Commiss i oner Zimmer to adopt the following Resolution : WHEREAS, the Boa r d of County Commissioners and the Open SpacP. and Trails Advisory Group have determined that there is a need to plan and develop an approach for the preservation of 1>pen space in Arapahoe County; and · WHEREAS, the County does not have sufficient to finance acquisitions curtailing to an unacceptable level County is obligated to provide; and the funds in its treasury of open space without other services which the WHEREAS, the County is authorized by law to impose a s ales 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 i ·etail on which registration is required, subject to a~proval 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 (0.25%) for the period beginning January 1, 2004 through December 31, 2013, and the receipt~ from which will be restricted in application to the Open Space objectives as set forth more fully herein; and WHEREAS, the Board of County Commissioners has determined that a quest fon regarding the imposition of a sales and use tax for the purposes enunciat ed herein should be submitted by the Board of County Commissioners to the eligible ele ctors of the CountJ; and WHEREAS, the Board of C.Junt;• Commissioners has reviewed the proposed ballot question to be considered at the November 2003 election; and ·• WHEREJ!,, pursuant to Section 1-5-203(3) C.R .S., the Board of County Commissioners must certify ballot contents to the rapahoe C~unty Clerk and Recorder for said November 2003 election; and EXHIBIT A NOW, THEREFORE, BE RESOLVED by the Board of County • Co11111lissioners of the County of Arapahoe, State of Colorado, as follows : I. General Provisions A. 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 furnishing of certain services in the 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 and other vehicles, purchased at retail on which registration is required, all in accordance with the provisions of Article 2 of Title 29, C.R.S ., which provis ions 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 De c ember 31, 2013. B. Statutory Definitions Incorporated. this Resolution, the definitions contained herein shall be as defined 26-102 and 39-26-201, C.R.S., which incorporated herein by this reference. For purposes of of the words in Sections 39- defini tions are II. Imposition of Salas Tax. There is hereby imposed a County- Wide one-quarter of one percent (0. 251) sales tax on all sales of tangible personal property at retail or the furnishing of serv.'.ces in Arapahoe County, as provided in Section 29-2-105(1) {di, C.R.S., effective throughout the incorporated and unincorporated portions of Ara pa.hoe County, subject to the following terms and conditions: A. Transactions Subject to the Sales Tax. 1. The tangible personal property and ser'V'ices taxable hereunder shall be the same as the tangible personal property and services 1:axable pursuant to Section 39-26-104, C.R.S., subject to the same exemptions as those specified in Section 39-26-114, C.R.S ., including, specifically, and not by way of limitat ion, the exemption for sales of food {as the term "food" is defined in Section 2 • • • • 2. 3. • 39-26-102(4 .5), C.R .S.), as exempted from the Colorado state sales tax pursuant to Section 39- 26-114 ( l) (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 from 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 parts 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 COl11lllissioner of Agriculture for use in the production of agricultural and livestock products, pursu a nt to the provisions of the "Pesticide Act" Article 9 of Title 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 no apply to the sale of construction and building materials, as the •term is used in Section 29-2-109, C.R.S., if such ma i als 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 been paid or is required to be paid. B. 4. All sales of pers onal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax imposed by Arapahoe County when such sales meet both of the following conditions: (1) the purchaser is a non-resident of or has his principal place of business outside of Arapahoe County, and (2) such personal property is registered or required to be registered outside the limits of Arapahoe County under the laws of the State of Colorado. s. Such sales tax will not be imposed upon the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the pu;chaser or user by another statutory or home rule county equal to or in excess of that sought to be imposed hereunder by Arapahoe County. A credit shall be granted against the sales tax imposed hereunder by Arapahoe County with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule county. The amount of the credit shall not exceed the sales tax imposed hereunder by Arapahoe County. 6 . Such sales tax will not apply to the sale of food purchased with food stamps. For purposes of this section, "food" shall have the meaning as provided in 7 U.S.C. Section 2012(g) as such section exists on October 1, 1987, or is thereafter amended. 7. Such sales tax will not apply to the sale of food purchased with funds provided by the special supplemental food program for women, infants and children, 42 U.S.C. Section 1786. For purposes of this section, "food" shall have the same meaning as provided in 42 o.s .c. Section 1186 as 3uch section exists on October 1, 1987, or is thereafter amended. Determination of Place at Which Sales are Consummated. For the purposes of this Resolution, all retail sales shall be considered consummated at the place of business of the retailer unless the tangible p<?rsonal property sold is delivered by the retailer or his agent • • • • • c. to a destination outside the limits of Arapahoe County or to a common carrier for d,alivex·y to a destination outside the limits of Arapahoe County. The gross receipts from such sales sha ll incl ude delivery charges 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 deli very is made. In the event a retailer has no permanent place of business in Arapahoe Cowity, or has more than one place of business, the · place or places at which the retail sales are consumnated for the purpose of a sales tax imposed by this Resolution shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by rules and regulations promulgated by the Departmen t 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, Administration, and Enforcement. The sales tax imposed hereunder shall be collected, administered and enforced by the Executive Director of the Colorado Department of Revenue ("Exec~tive Director") in the same 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 remitting said taxes, other than in unusual circumstances shown to the satisfaction 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 sai d 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 ful l amount of said excess . E. Application of Section 29-2 -108, c.R.S. The 6.91 limitation on amount of sales tax provided for in Sec tion 29-2-108, C.R.S ., shall be exceeded by 0.80\ in 5 the City of Aurora; and by 0. 051 in the Cities of • Cherry Hills Village, Columbine Valley and Littleton; and by 0.551 in the Cities of Englewood, Glendale and Sheridan. The County sales tax does not exceed the 11 rate permitted by Section 29-2-108, C.R.S. III. Imposition of Use 'l'ax . There is hereby imposed a County- Kide one-quarter of one percent (0.25%) use tax in accordance with the provisions of Article 2, Title 29, C.R.S., for the privilege of using or consuming in Arapahoe County any construction and building materials purchased 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 Use Tax. 1. Storage, use, or consumption 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 otm 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 non r esident to be used in the conduct of a business i n this State. 4. Storage, use, or consumption of tangible personal property by the United States government, or the State of Colorado, or its institutions, or its political subdivisions in their governmental capacities only or by religious or charitable corporations in the conduct of their regular religious or charitable functions. s. Storage, use, or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding for profit, or the use of any article, subs tance, or commodity, which tangible personal property enters into the, 6 • • • • • B. 6 . 7 • processing of · or becomes an ingredient or component part of the produc t or service which is manufactured, c ompounded, or f urnished and the container, label, or the furnished shipping case thereof . Storage, use, or consumption of any article ·of tangible personal property, the sale or use of which has already ·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 perscn's storage, use, or consumption in Arapahoe County of tangible personal property purchase :i 5.n another stat utory or home rule county. Th e 'lll\ount o .i! the <.i:-edit shall be equal to the tax paid by t he person by reason of the imposition of a sales or use tax of the other statutory or home rule coun+-y on the purchase or use of the propr,rty . The a,1~••,·•.t of the credit shall not exceed 'i:t, tax i mpo !i r . .:' by this proposal. Storage, use, or consumption of tangible personal property and househol d effects a c quired outsid e of Arapahoe County and brought i nt o it b y a non- resident acquiri ng residency. 8. Storage 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 purcha sed 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 vehi cle outside o f Arapahoe County. 9. Storage, use, or consumption of any construction and building materials and motor and other vehicle s 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 th e performance o f 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 regis trat i on is requi red by the laws of the State of Colorado, and no • registration shall be made of any ,notor 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 b y the County's Building Division of the Development Services & Infrastructure Management Department, by 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 time 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-ExpirJtion Date . Upon adoption by the electorate at the election on 'lovember 4, 2003, the sales and use tax provided herein snall 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 hereunde r -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 Tit e/Question. The Ballot Title/Question on the County-Hide Sales and Use Tax P.esolution that shall be referred to the registered electors of Arapahoe County at the general election to be hel~ on Tuesday, the 4th day of November, 2003, shall. be, in substantially the following form, 1d th only such • • • • B. changes as may be determined by the Board of County Co111111issioners: BALLOT TITLE: WATER, WILDLIFE, OPEN SPACE, TRAILS /\ND NEIGHBORHOOD PARK MEASURE BALLOT QUESTION: SHALL ARAPAHOE COUNTY TAXES BE INCREASED $17 MILLION ($17,000,000.00) ANNUALLY, AND BY WHATEVER AMOUNTS ARE RECEIVED THEREAFTER, BY A COUNTY-WIDE SALES /\ND USE TAX OF ONE-QUARTER OF ONE PERCENT (0.25\ OR 25 CENTS FOR EVERY 100 DOLLARS, WHICH WILL NOT BE COLLECTED ON SALES OF FOOD OR PRESCRIPTION DRUGS), /\ND WHICH WILL AUTOMATICALLY EXPIRE IN 10 YEARS, I N ORDER TO: • PRESERVE ORBAN /\ND RURAL OPEN SPACE /\ND NATURAL AREAS; • l'ROTECT LANDS THAT PRt:SERVE WATER QUALITY IN , RIVERS, LAKES /\ND STREIIMS; • PROVIDE, MAINTAIN AND IMPROVE NEIGHBORHOOD PARKS, OPEN SPACE, SPORTS FIELDS, PICNIC FACILITIES /\ND BIKING, WALKING AND MULTI-USE TRAILS; • PROTECT WILDLIFE HABITAT AND CORRIDORS; • PROTEC7 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 SPENO FONDS SUBJECT TO AN INTERGOVERNMENTAL AGREEMENT WITH ARAPAHOE COUNTY CONSISTENT WITH THIS BALLOT ISSUE; THAT NO HOR!: THAN 31 OF THE TOTAL ANNUAL REVE ES BE USED FOR COUNTY ADHINISTRATIVE COSTS; THAT THE COUNTY'S PROGRAM EXPENDITURES FOR PROJECTS AND GRANTS WILL FIRST BE SUBMITTED TO A CITIZENS ADVISORY BOARD FOR A RECOMMENDATION TO THE COUNTY COMMISSIONERS; Af,D TH'\T THE COUNTY PROGRAM HILL BE SUBJECT TO AN ANNO. ,L INDEPENDENT AUDIT, ALL AS SPECIFIED IN RES tt:!,UTION 030381. ANO SHALL THE COUNTY BE PERMITTED TO COLLECT, Rn'AIN /\NO EXPEND ALL REVENUES DERIVED FROH SUCH SALES /\ND USE TAX AS A VOTER APPROVED REVENUE CHANGE ANO /\N EXCEPTION TO LIMITS WHIC/1 WOULD OTHERWISE APPLY UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAH? Cost of El e ction. '£he entire cost of the election shall be paid from the general fund of Arapaho2 County .. C. Notice by Publication . The Arapahoe County Clerk and Recorder shall publirh the text of this Open Space Sales and Use Tax Resolution four separate times, a week apart, in the official newspaper o f Arapahoe County and each incorporated municipality within Arapahoe County. D. Election Officer. The Arapahoe County Clerk and Recorder, as election officer, shall undertake all measures necessary to comply with the election provisions set forth in Colorado Constitution, Article X, Sec-tion 20(3), including, but not limited to, the mailing of required e l ection notices and ballot issue summaries. E. Condu~t 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 • purpose:, stated herein and as further described more fully below. A. B. For purposes of Colo. Const., Art. x, Section O, 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 the fulJ. amount of such revenues of the sales tax and use tax, nor shall receipt and expenditure of such revenues affect or limit the receipt or expenditure of any and all other revenues of Arapahoe County for any fiscal year . Interest f xom Revenues and Income Generated from Acquired Lands. Inte..:est generated from the revenues of the sales and use taxes imposed herein shall be used for the purposes stated herein. Income generated from the use or lease of preserved lands, natural areas, wildlife habitats, and parks acquire.ti with the sales and use taxes imposed herein shall be used for the purposes stated herein . 10 • • • • vr. Open Space and Trails Advisory Board. If said sales and use tax is approved, the Board of County Commissioners shall appoint an Open Space and Trails 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 Arapah oe County residents as at-large members. E . OSTAB members shall serve three-year ten,s of office, except the initial te:nu of three of the seven members shall be for two years. Members may be re-appointed to no more than two successive terms. OS1\B members shall serve at the pleasure of the Board of County Commissioners. F. Members shall not be compensated for their services. G. Members shall act in accordance with law, including Colorado conflict 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 an 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 Boara• of County Commi~sioners regarding the distribution of · revenue c o llected from the Open Space Sales and Use Tax, in accordance with the guide lines set forth in this Resolution . VIII. Distribution of Sale s and Use Tax Revenue . The revenue collected from the Open Space Sales and Use Tax shall be 11 distributed and admi nistered i n the following manner and • subject to the definitions and conditions as set forth i n this Resolution : A. The annual revenue from the Open Space Sales and Use Tax shall be distributed according to the percentages as set forth below. Expenditure of said revenue is governed by the provisi ons set forth in Section VIII . B. Shareback to all incorporated municipalities or portions thereof based on the populati on of the incorporated mnnicipality or portions thereof in Arapahoe County versus total population · of incorporated areas in Arapahoe County SOI County Open Space Program funds to be used as f~llows: County Administrative Costs Availab le as grants to incorporated municipalities and special districts within Arapahoe County Designated Arapahoe County Heri tage Areas Maintenance of County Open ~pace Acquisi tion of open space and/or interests in open space to include for the development of multi-use t rails Total distribution by percentages of Open Space Fund created by Open Space Sales and Use Tax 31 121 3.61 3.241 ~ 1001 County Admin i strative Costs are those costs necessary for the County to administer the distribution of funds, to include distribution of Shareback Funds; development, creation, oversight and mon i toring of and compliance with Intergoverr.mental Agreements ("IGAs"); 12 • • • • grant review and distribution of grant funds; site reviews for grants and review of certified Annual Municipal Reports, as well as to administer the County's own Open Space Program, excluding maintenance, as set forth more fully below. C. Shareback Funds are those moni •?s distributed to the incorporated municipalities wholly and/or partially in Arapahoe County for open space uses as more fully set forth below. 1. These funds will be distributed to each incorporated municipality within or partially within Arapahoe County based 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 Demography Section of the Colorado Department of Local Affairs 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 Arapahoe County, provided that: a. The incorporated municipality has entered into an Intergovernmental Agreement (IGA) with the Board of County Commissioners. b. Such required IGA reflects the terms, conditions, intent and purpose of this Resolution consistent wi h the g ·:idelines 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) below. d. In addition, Shareback Funds may be used to purchase and/or develop and/or improve existing neighborhood parks and/or sports fields. 13 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 g. Shareback Funds from year to year as long as such funds are expended in accordance with the purposes set forth in this Resolution, and such is noted in the Annual Municipal Expenditure Report as set forth in Section VIII (CJ (3) (g). Every December 31st, each incorporated municipality, which received Shareback Funds, must certify and submit in · writing, to the Board of County Commissioners, that thP. funds were used in conformance with this Resolution and must detail the expenditures of its Shar~back Funds. Such submission shall be called the Annual Municipal Expenditure Report. h. If Shareback Funds are not used in accordance with the provisions and guidelines set forth in this Resolution 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 municipality fails to submit a compliance plan approved by the Board of County Commissioners or fails• to meet ·.:he requirements of the Board of County Commissioners' approved compliance plan, then the Share of the non-complying entity will be distributed, based on annual population figures, among the other participating incorporated municipalities. 14 • • • • o. • • The County Open Space Program shall have the following components: 1. Grant Program. The County shall have funds, as specified above i n Section VIII (Al , available for distribution in the form of grants to incorporated municipalities; special distri cts, 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 guidelines set forth in this Resoi.ution. a. Those entities having proposals consistent wj th the guidelines as set forth l.n this Re .'3olution may submit . their gra nt applications to OSTAB. b. OSTAB and County staff shall review the grant applications and make recommendations to the Board of County Col1111issioners rega.-ding the approval, conditional approval or de.~lal of e .~ch application. c. The Board of County Collllllissioners then shall approve, conditionally approve or deny the grant application. d. If the County distributes less than 12\ of t.ne 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. A Designated Heritage Area is defined as lands or structures which have a cultural or historical significance to Arapahoe Ce>unty, such as a historic property or a .future fairgrounds. 15 3. 4. b . The Board of County Commissioners shall consider designating land or a structure as a Designated Heritage Area after OSTAB and County staff have reviewed and made recommendations on a proposal for such an area. c. Before it designates a Designated Heritage Area, the Board of County Commissioners shall conduct a public hearing on the proposal. d. Funds allocated to Designated Heritage Areas may be used for maintenance of structures and grounds, as well as for future improvements and operations. Funds may not be used for construction of new buildings.-- e. If the County uses less than the allocated funds _for Designated Heritage Areas, the remaining portion shall be retained by the County as set forth in Section VIII (D) (5) below. Open Space Maintenance. The County may use funds, as specified in Section VIII (A), for maintenance of County Open Space, to include trails. a. Open Space maintenance funds may~ be used for maintenance of De:;ignated Heritage Areas if said areas' maintenance is funded under the Designated Heritage Areas portion of the County's program . b. If the County uses less than the allocated amount in the Fund for maintenance, the remaining portion shall be retained by the County as set forth in Section VIII (D~. (5) below. Acquisition of Open Si,ace and Trail Development. The County shall u,;:e the percentage of the E'.tnd, as specified in Section VIII (A) above, to acquire ,_.pen space or interests in open space and develop trails. Monies in this category may re 16 • • • • • 5. 6. banked for future acquisitions consistent with Section VIII (D) and/or projects, (5 ). If the allocated iunds for the County administr ative costs,. nrants, Designated Heritage Areas, County open ~pace maintenance and/or acquisition of open s1-~ce or interests in open space or trail development are not expended by December 31st of each year, County staff shall bank such funds according to the aforementioned uses. At any time, County staff shall recommend 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 s pace 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 Board of County Collllllissioners then wi ll accept or reject OSTAB' s and/or Count y staff's recommendations and/or designate the monies to be expended in a manner consistent with this Resolution . On ~n annual basis, the independent auditor to expenditur•Js of the Fund . County audit will the hire an County's E. Additional Guidelines for Use of Funds: 1. Revenues collected from the Open Space Sales and Use Tax may be used in the following manner: a. To acquire f e e title interes t in real property for the purpo ses provided herein; b. To acquire less than fee interests in real property for the purposes provided herein; such as easements (including conservati on and agricultur al), future interests, covenants, development rights, subsurface rights and contractual r ights, either on an exclusive o r nonexcl usive basis ; c. To acquire connection herein; water rights for wi t h the purposes 17 use in provided d. To acquire lands that preserve urban and rural open space; natural areas; agricultural and ranch lands; water quality; lakes; river:J .: streams; corridors of rivers and streams; views; vistas; ridgelines; wij_dlife habitat and movement corridors; trail corridors; flood plains and wetlands; e . To acquire lands that are maintaining community identity; buffers f. To acquire lands for outdoor recreation purposes limited to passive recreational use, including but not limited to hiking, snowshoeing, photography, nature studies, and if spe9ifically · designated, bicycling, horseback riding, hunting and fishing; g. To acquire lands with other important values such as historic sites that contribute to the County's and County municipalities' natural and cultural heritage; h. To acquire rights-of-way and easements for trails and access to public lands, and to build and improve such trails and access ways; i. To allow expenditure of funds, consistent with the guidelines set forth in this Resolution, for joint projects between counties and municipalities, special districts which have a recreational component, recreation districts, or other governmental entities in the County; j . To improve, restore and/or protect open space lands as provided herein; k . To manage, patrol and maintain those lands as provided herein; l. To pay for construction, improvements; 18 related acquisition, equipment, and/or • • • • • m. To allow for construction of p ·~c nic facilities in a manner consistent with the purposes of this Resolution; n. To allow for the funding of environmental education programs in a manner consistent with the purposes o f this Resolution; o . To implement 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 ,r 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 provides recreational services or amenities; or recreation dii:trict, sells land or interests as specified in Paragraph 2 above, the proceeds 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 e ~e ctors of Arapahoe County at the election to be held on ijovember 4, 2003, its provisions rel ating to the amoun of tax imposed, specifically the one- quarter of one percent (0.251) sales tax specified in Section II and one-quarter of one percent ( 0. 251 )_. use tax specified in Section III, the provisions relating to the depo s it and expenditure of revenue as set forth in Section VI, and the provisions of Sections VII and VIII, shall not be repealed or amended except by a vote of the registered electors of the County . 19 B. Except as p ::ovided in subsection A . he re of, or as otherwise provided in .Article 2 of Ti tle 29, C .R.S ., the provisions of this Resolution may be repealed or amended, s ubsequent to its adoption o f the sal es a.~1 use tax by a majority of the voters of Arapahoe County, by a majority vote of the Board of County Commissioners, and su~h repeal or amendment need not be submitted to the registered electors of the County for thei r approval . X. Miscellaneous A. Limitation on Amount of Tax. percent limitation provided C .R.S., were to be exceeded municipality wit hin the County tax imposed by this Resolution, be exceeded by no more than i ncorporated municipality. In the event the 6. 91 in Section 29-2-108, in any incorporated by the sales and use such limitation s hall one percent in said 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 enforceabili ty of such section, paragraph, clause or provision shall not affect any of the remaining sections, paragraphs, clauses, or provisions of this Resolution or said ballot question . It is the intention of the Board that the various parts of this Resolution and said ballot question are s e verable. The vote was 5-0: Commissioner Mackenzie, yes ; Commissioner Vickrey, yes; Commissioner Hyers, yes ; Commissioner Beckman , yes ; Commissioner Zimmer, yes. The Chair declared the motion carried and so ordered . PASSED AND ADOPTED this 17 th day of June, 2C . ,: in Littleton, Arapahoe County, Colorado. 20 • • COUNCIL COMMUNICATION Dale Age nda ltcon Subject Jul y 12, 2004 11 a i Bill for an O rdin ance to Approve an Intergovernm enta l Agreement w ith Board of Coun ty ( 0mmissione rs of th e Co un tv of Araoahoe, Sta te of Cn lorado Initiated By I Staff Source Departm ent of Fina nce and Administrative Serv ice s Frank Grygl ewicz, Director COUNC IL GOAL AND PREVIOUS COUNC IL ACTION The Council has d iscussed this topic num ero us tim es, th e last being at the study session held o n June 7, 2004. RECOMMENDED ACTION Staff reco n1111ends Counci l approve th e att ac hed bi ll fo r ordin anc~ approving an interg ove rnmental ag ree ment with th e Board of Co unty Commis sio ners of th e County of Arapahoe, State of Co lorado. BACKGROUND, ANALYS IS, AND ALTERNATIVES IDENTIFIED O n November 4, 2003, the vo ters of Arapa hoe County approved a county-wide sa les and us e tax of one- quarter percen t sales tax on eli gibl e sa les to be used for specifi c Open Space objecti ves. Some of th e high lights of th e Open Space Tax and Intergove rnm ental Ag ree ment includ e: • Witho ut fu rth er voter approval, th e tax w ill expire on Dece mb er 31 , 20 13 . • The tax rate is one-q uarte r of a percent (.25 % or 25 ce nts on every 100 dollars) • Ea ch muni cipality loca ted wholl y or partially in th e County w ill receive a Shareback distribution. • Distributi ons are alloca ted based o n available co ll ec tions and the relati ve populati on (updated an nua ll y) of eac h municipa lity compa red th e incorporated populati on of th e County. • Distributions for 2004 will be made on or be fo re Dece mber 3 1, ?00 4 and o n o r befo re Jun e 1 for subseq uen t years. • Ea ch muni ci pality mu st enter into an lGA with th e County to receive a distribution. • Each municipa li ty shall coll ec t th e Coun ty's Open Sµace Use Ta, o n build in g and constru cti on mat erials. Up to five percen t of the taxes collec·ed may be reta in ed to offs et th e cost of coll ec tion. • The use of th e funds is limited to open space, ex isting/new neighborhood parks and sports field ·; and up lo ten perce nt fo r maintenance of exis tin g or new o pen space properti es, ne ighb orh ood pe.rks and sports fields. • Beginning in 2005, and eac h subseq uent yea r, municipa lities must fil e an An nua l Municipa l Exp enditure Report w ith in 30 da ys of each December 3 1. • Funds ma y be banked fr om year-tu-yea r. • Int eres t ea rnin gs on funds are res tri cted to th e same use as Shareback Funds. • Eac h muni ci pality must ce rtify in w ritin f, th at the Shareback Funds were used in confJ rm ance w ith applica ble County reso lutions . • Improper use th ese funds may lead to a loss of dis trib ution. o alt ern a tives were identifi ed. FINANCIAL IMPACT Enteri ng this agreemen t .v iii enab le th e City of Eng lewood to cla im its propo rtionate share of the O pen Space collections. ,-~. County es tim ates Eng lewood w ill rece ive $500,000 in 2004. LIST OF ATTACHMENTS Propose d bi ll fo r an ordina nce •• •