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HomeMy WebLinkAbout2025-05-05 (Regular) Meeting Agenda Packet Please note: If you have a disability and need auxiliary aids or services, please notify the City of Englewood (303- 762-2405) at least 48 hours in advance of when services are needed. 1000 Englewood Pkwy - Council Chambers Englewood, CO 80110 AGENDA City Council Regular Meeting Monday, May 05, 2025 ♦ 6:00 PM Council Dinner will be available at 5:30 p.m. To view the meeting, please follow this link to our YouTube live stream link: YouTube 1. Study Session Topic a. Director of Finance Kevin Engels and Revenue and Tax Audit Supervisor Curt Osborne will be present to discuss the City Sales Tax Code Update 6:00 p.m. to 6:20 p.m. Information and Direction Presentation: 10 minutes Discussion: 10 minutes 1a documents b. Deputy City Manager Tim Dodd and Director of Community Development Brad Power will provide Council with information on the South Broadway Redevelopment Plan. 6:20 p.m. to 6:45 p.m. Information Presentation: 15 minutes Discussion: 10 minutes 1b documents 2. Call to Order 3. Pledge of Allegiance 4. Roll Call 5. Consideration of Minutes of Previous Session a. Minutes of the Regular City Council Meeting of April 21, 2025. 5a documents 6. Recognitions a. Recognition of City of Englewood Green Team 7. Appointments, Communications and Proclamations 8. Recognition of Public Comment Public Comment will begin shortly after 7:00 pm, this is an opportunity to address City Council. There is an expectation that the presentation will be conducted in a respectful manner. Council Page 1 of 327 Englewood City Council Regular Agenda May 5, 2025 Please note: If you have a disability and need auxiliary aids or services, please notify the City of Englewood (303- 762-2405) at least 48 hours in advance of when services are needed. may ask questions for clarification, but there will not be any dialogue. Please limit your presentation to three minutes. Englewood residents must provide your address or cross streets. Non-Englewood residents must provide the name of your city. If you have addressed Council in the last 90 days you will be moved to the bottom of the list. Written materials may be submitted to the City Clerk in advance or at the meeting. Audio/visual materials must be submitted to the City Clerk by 5pm on the Thursday prior to the meeting. Public Comment will be limited to 90 minutes total. If you'd like to speak virtually, please reach out to the City Clerk's office for a link, the deadline is Wednesday prior to the meeting by 5pm. You may also sign up in person immediately prior to the start of the Regular Meeting. Citizens may also submit written public comments to the City Clerk's Office until 12 p.m. the day after the meeting. If you have any questions, please reach out to the City Clerk's Office at CityClerk@englewoodco.gov or call 303-762-2430. Council Response to Public Comment. 9. Consent Agenda Items a. Approval of Ordinances on First Reading i. CB 20 - Roboranger (Robotic Ball Picker) Rental Agreement between Ultimate Golf & Leisure Inc. and Broken Tee Golf Course 9ai documents Staff: Golf Manager Shannon Buccio and Golf Course Superintendent Jeremiah Stumpff b. Approval of Ordinances on Second Reading. i. CB 16 - Municipal Code Clean-up: Updates to Title 1 9bi documents Staff: City Attorney Tamara Niles ii. CB 22 - Approval of the 2025 Enterprise Zone Administration Grant 9bii documents Staff: Economic Development Manager Darren Hollingsworth c. Resolutions and Motions i. Motion - Re-Appointment of Council Member Steve Ward as Englewood Representative to Opioid Arapahoe Regional Council 9ci documents Staff: City Attorney Tamara Niles 10. Public Hearing Items 11. Ordinances, Resolutions and Motions Page 2 of 327 Englewood City Council Regular Agenda May 5, 2025 Please note: If you have a disability and need auxiliary aids or services, please notify the City of Englewood (303- 762-2405) at least 48 hours in advance of when services are needed. a. Approval of Ordinances on First Reading b. Approval of Ordinances on Second Reading c. Resolutions and Motions i. Resolution - 2024 Budget Supplemental #4 11ci documents Staff: Director of Finance Kevin Engels ii. Resolution - Authorizing the purchase of a parcel and temporary easements for the Oxford Bridge Widening project 11cii documents Staff: Capital Project Engineer Devin Keener iii. Motion - Quarter One 2025 Strategic Plan 11ciii documents Staff: Management Fellow Liz Ramsey 12. General Discussion a. Mayor's Choice b. Council Members' Choice 13. City Manager’s Report 14. Adjournment Page 3 of 327 STUDY SESSION TO: Mayor and Council FROM: Curt Osborne, Kevin Engels, Tamara Niles DEPARTMENT: Finance DATE: May 5, 2025 SUBJECT: City Sales Tax Code Update -- Clarification of Certain Definitions, Imposition and Exemptions, and Overall Code Simplification DESCRIPTION: 2nd City Sales Tax Code Update -- Clarification of Certain Definitions, Imposition and Exemptions, and Overall Code Simplification RECOMMENDATION: Staff recommends that City Council review the proposed updates and provide direction on having staff bring forward a Bill for and Ordinance amending Title 4 of the Municipal Code. PREVIOUS COUNCIL ACTION: City Council previously directed the City Attorney to review Englewood Municipal Code from beginning to end, and recommend revisions to--among other things--correct errors, align with current City practice, and eliminate unnecessary and out-of-date provisions of Municipal Code. The City Attorney's Office and Finance have reviewed Title 4 of the City's Municipal Code that relates to sales and use taxes and are making the enclosed recommendations. SUMMARY: While some code changes have happened as needed over the years, it has been many years since a thorough review of Title 4 of the City's Municipal Code has taken place. During the staff review of this section of the code several provisions were identified as opportunities for improvement, correction and alignment with industry best practices. ANALYSIS: The main goals of these recommended changes are:  Helping businesses better understand and comply with the code.  Strengthening Englewood's home rule authority and aligning the city code with other Colorado home rule cities when this is in Englewood's best interest.  Clarification of definitions, taxation positions and exemptions which will help city staff better administer the code.  Bringing the definition of an Economic Nexus for remote sellers up-to-date to better protect the city given consumer on-line purchasing preferences. COUNCIL ACTION REQUESTED: Staff recommends that City Council review the proposed updates and provide direction on having staff bring forward a Bill for and Ordinance amending Title 4 of the Municipal Code. Page 4 of 327 FINANCIAL IMPLICATIONS: The proposed changes are revenue neutral. CONNECTION TO STRATEGIC PLAN: Governance: Assist the City to become fiscally accountable, transparent, effective and efficient. OUTREACH/COMMUNICATIONS: Outreach and training for businesses is planned if these changes are approved. ATTACHMENTS: Proposed Title 4 redline changes. Proposed Ordinance. Sales and Use Tax proposed Municipal Code changes presentation Page 5 of 327 ORDINANCE NO. ____ COUNCIL BILL NO. __ SERIES OF 2025 INTRODUCED BY COUNCIL MEMBER ________________ A BILL FOR AN ORDINANCE AMENDING TITLE 4, CHAPTER 4 OF ENGLEWOOD MUNICIPAL CODE, SALES AND USE TAX WHEREAS, the City of Englewood is a home rule municipality, organized and existing under Article XX, Section 6 of the Colorado Constitution and the home rule charter of the City; and WHEREAS, sales and use taxation is squarely within the City’s home rule authority; and WHEREAS, over the course of two years, City staff and multiple taxation outside experts reviewed the City’s current Title 4, Chapter 4, Sales and Use Tax, and proposed revisions to improve clarity so that those impacted by the Code may more easily understand and apply it, update taxation mechanisms to reflect current commercial practices, include best practices from other Colorado municipality taxation mechanisms, and incorporate standard definitions and taxation mechanisms as proposed by Colorado Municipal League for consistency among cities; and WHEREAS, City Council desires to amend Title 4, Chapter 4, Sales and Use Tax, of the Englewood Municipal Code to incorporate these recommendations. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. The City Council of the City of Englewood, Colorado, hereby repeals Title 4, Chapter 4, Sales and Use Tax of the Englewood Municipal Code in its entirety. Section 2. The City Council of the City of Englewood, Colorado hereby adopts the updated and revised Title 4, Chapter 4, Sales and Use Tax of the Englewood Municipal Code, attached hereto as Exhibit 1. Section 3. The following general provisions and findings apply to the interpretation and application of this Ordinance: A. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair, or invalidate the remainder of this Ordinance or its application to other persons or circumstances. B. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. Page 6 of 327 C. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. D. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. This Safety Clause is not intended to affect a Citizen right to challenge this Ordinance through referendum under City of Englewood Charter 47. E. Publication. Publication of this Ordinance may be in the City’s official newspaper, the City’s official website, or both. Publication shall be effective upon the first publication by either authorized method. F. Actions Authorized to Effectuate this Ordinance. The Mayor is hereby authorized and directed to execute all documents necessary to effectuate the approval authorized by this Ordinance, and the City Clerk is hereby authorized and directed to attest to such execution by the Mayor where necessary. In the absence of the Mayor, the Mayor Pro Tem is hereby authorized to execute the above-referenced documents. The execution of any documents by said officials shall be conclusive evidence of the approval by the City of such documents in accordance with the terms thereof and this Ordinance. City staff is further authorized to take additional actions as necessary to implement this Ordinance's provisions. G. Enforcement. To the extent this ordinance establishes a required or prohibited action punishable by law, unless otherwise specifically provided in Englewood Municipal Code or applicable law, violations shall be subject to the General Penalty provisions contained within EMC § 1-4-1. Page 7 of 327 EXHIBIT 1 Chapter 4 SALES AND USE TAX 4-4-1: Administration of Tax and License Requirement. A. The City Manager's designee shall prescribe forms and reasonable rules and regulations for the making of Returns, the ascertainment, assessment and collection of Taxes imposed, and for proper administration and enforcement. B. Any Person Engaged in Business in the City or otherwise storing, using, or consuming Tangible Personal Property within the City subject to Sales Tax or Use Tax pursuant to this Chapter shall obtain and maintain a current City License. C. The following shall be exempt from obtaining a License: 1. Persons holding Garage Sales under EMC § 15-16-2; 2. Informal Business with annual income less than five hundred dollars ($500.00), including lemonade stands and snow shoveling; 3. Commercial sales associated with not-for-profit fundraising with all monies collected returned to a parent organization, including scouting organizations and local school fundraisers; and 4. Retailers holding a state-standard retail license that ensures payment of Sales and Use Tax to the City and who qualify for a general business license free of charge as allowed under certain conditions of C.R.S. § 39-26-802.9. They may be provided with a City-specific license number for record keeping and track of Sales and Use Taxes paid. D. The Licensing Officer shall determine the applicability of an exemption, subject to appeal pursuant to EMC § 4-4-1-6. 4-4-1-1: Application for Sales and Use Tax License. A. Applications for a License shall be submitted to the Director of Finance's designee (hereinafter "Licensing Officer") biennially, accompanied by all required fees. Unless an exemption above applies, a separate License is required for each physical location within the City. The application shall: 1. Be on forms promulgated by the Licensing Officer, including a signed affidavit by the applicant providing: a. The name and address of the Person to be designated the licensee; b. The address to which all official correspondence is to be mailed, and an e-mail address to receive official notifications from the City (or if there is no e-mail, an additional alternative method of notification which may be relied upon by the City until the City is notified otherwise in writing); c. The name of the Business, including both the name set forth upon any articles of incorporation and the name under which it is doing business within the City (identified Business location); d. The address where the Business is located; e. A general description of the activity to be conducted by the Business; f. A statement of charitable status and supporting documentation, if applicable; g. The regular hours of operation of the identified Business location; and h. Any additional information required by the Licensing Officer or EMC. Page 8 of 327 B.Denial or Revocation of License. The Licensing Officer may deny any application, or suspend or revoke a license as provided in EMC § 5-1-4(D). 4-4-1-2: Duties of Licensing Officer. A. The Licensing Officer shall have the same duties for this Title as provided in EMC § 5-1-3 for Title 5, and issue orders to licensees for compliance with this Title. 4-4-1-3: Fees and Terms of License. A. The non-refundable application fee and other licensing fees shall be set by City Council. B. Should City Council exempt Charitable Organizations from any fee, request for exemption must be made with the application for a License. If a Business changes its Charitable Organization legal status, it must apply for a new License. C. All filings received in paper format and/or requiring in-office processing shall be assessed an administrative fee set by City Council. D. Term. City-issued Licenses shall expire upon the earlier of two (2) years from the date of issuance or: 1. Transfer of the Business to another owner; 2. Transfer of the Business to another location; 3. Any change of name associated with the Business; 4. Any significant change of nature or use of the Business; or 5. The closure of such Business for more than 90 days. E. Licenses may not be modified or transferred. 4-4-1-4: RESERVED 4-4-1-5: Inspections; Enforcement; Notice. A. A licensee shall make available all records required to be maintained by the License and this Title , to any person authorized to enforce this Title. B. Official notices, including notices of intent to inspect or audit any records, shall be sent to the email address and/or mailing address provided under EMC § 4-4-1-1. Notice shall be deemed received forty-eight (48) hours after it was sent. 4-4-1-6: License Hearings, Orders, and Appeals. A. Upon any violation of this Title, other applicable law or regulation, the Licensing Officer shall issue an order to the licensee to bring such Business into compliance. 1. The order, and all other notices under this Title, shall notify the licensee of the specific violation(s), including the citation to the law or regulation, and a short description of the facts of the violation. 2. Before the period of compliance expires as provided within the order, the licensee may appeal the order, in writing to the Licensing Officer, for an appeal hearing before an administrative hearing officer. 3. Within fourteen (14) days of receipt, the Licensing Officer shall request the City Clerk assign an administrative hearing officer. 4. The administrative hearing officer shall schedule an administrative hearing within a reasonable time. The administrative hearing officer shall make a final decision and issue an order in writing Page 9 of 327 within thirty (30) days after the conclusion of the hearing. The decision and order shall be sent by email to the designated email addresses provided by both parties. An official written copy of the decision and order shall be mailed to both parties to the designated mailing addresses within twenty-four (24) hours of sending via email. 5. Either party may appeal the final order of the administrative hearing officer pursuant to Rule 106(4)(a) of the Colorado Rules of Civil Procedure. B. A denial of a License by the Licensing Officer may be appealed to an administrative hearing officer following the procedures above. 4-4-2: Definitions. When used in this Chapter, the following definitions shall apply: A.Automotive Vehicle means any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. Automotive Vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive Vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks. B.Business means all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect. C.Charitable Organization means any entity which: (1) has been certified as a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code; and (2) is an organization which exclusively, and in a manner consistent with existing laws and for the benefit of an indefinite number of persons or animals, freely and voluntarily ministers to the physical, mental, or spiritual needs of persons or animals, and thereby lessens the burden of government. D.Claim for Recovery means a claim for reimbursement of Sales and Use Taxes paid to the wrong taxing jurisdiction. E.Collection Costs shall include, but is not limited to, all costs of audit, assessment, bank fees, hearings, execution, lien filing, distraint, litigation, locksmith fees, auction fees and costs, City staff time, prosecution and attorney fees. F.Commercial Packaging Materials means containers, labels, and/or cases, that become part of the finished product to the purchaser, used by or sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use, and is not returnable to said person for reuse. Commercial Packaging Materials do not include Commercial Shipping Materials. G.Construction Equipment means any equipment, including Mobile Machinery and mobile equipment, which is used to erect, install, alter, demolish, repair, remodel, or otherwise make improvements to any real property, building, structure or infrastructure. H.Construction Materials means Tangible Personal Property which, when combined with other Tangible Personal Property, loses its identity to become an integral and inseparable part of a structure or project including public and private improvements. Construction Materials include, but are not limited to, such things as: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral and inseparable part of completed structure or project are not Construction Materials. Page 10 of 327 I.Consumer means any Person in the City who Purchases, uses, stores, distributes or otherwise consumes Tangible Personal Property or Taxable Services, Purchased from sources inside or outside the City. J.Contractor means any Person who shall build, construct, reconstruct, alter, expand, modify, or improve any building, dwelling, structure, infrastructure, or other improvement to real property for another party pursuant to an agreement; also includes subcontractor(s). K.Digital Product means an electronic product including, but not limited to: (1) "digital images" which means works that include, but are not limited to, the following that are generally recognized in the ordinary and usual sense as "photographs," "logos," "cartoons," or "drawings"; (2) "digital audio-visual works" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any; (3) "digital audio works" which means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. For purposes of the definition of "digital audio works," "ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication; and (4) "digital books" which means works that are generally recognized in the ordinary and usual sense as "books." L.Distribution means the act of distributing any article of Tangible Personal Property for use or consumption, which may include, but not be limited to, the distribution of advertising gifts, shoppers guides, catalogs, directories, or other property given as prizes, premiums, or for goodwill or in conjunction with the sales of other commodities or services. M.Economic Nexus means the connection between the City and a Person not having a physical nexus in the State of Colorado, which connection is established when the Person or Marketplace Facilitator makes Retail Sales into the City, and: 1. In the previous calendar year, the Person or Marketplace Facilitator has made Retail Sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or 2. In the current calendar year, 90 days have passed following the month in which the Person or Marketplace Facilitator has made Retail Sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended. This definition does not apply to any Person who is doing business in this state but otherwise applies to any other Person. N.Engaged in Business in the City means performing or providing services or selling, leasing, renting, delivering or installing Tangible Personal Property for Storage, use or consumption, within the City. Engaged in Business in the City includes, but is not limited to, any one (1) of the following activities by a Person: (1) directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of Business within the taxing jurisdiction; (2) sends one (1) or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit Business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; (3) maintains one (1) or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction; (4) owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; (5) Retailer in the state of Colorado that makes more than one delivery into the City within a twelve month period; or (6) makes Retail Sales sufficient to meet the definitional requirements of Economic Nexus. O.Food For Home Consumption means food for domestic home consumption as defined in 7 U.S.C. § 2012(k), as amended, for purposes of the supplemental nutrition assistance program, or any successor program, as defined in 7 U.S.C. § 2012(t), as amended; except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow foods; prepared salads and salad bars; packaged and unpackaged cold sandwiches; deli trays; or hot or cold beverages served in unsealed containers or cups that are vended by or through machines or non-coin-operated coin collecting food and snack devices on behalf of a Retailer. P.Gross Sales means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of Tangible Personal Property or services. Page 11 of 327 Q.License means a City of Englewood sales and/or use tax license. R.Lodging Services means the furnishing of rooms or accommodations by any Person or combination of Persons to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, short term rental, or similar establishment, under any concession, permit, right of access, license to use, or other agreement, or otherwise. S.Machinery means any apparatus consisting of interrelated parts used to produce an article of Tangible Personal Property. The term includes both the basic unit and any adjunct or attachment necessary for the basic unit to accomplish its intended function. T.Manufactured Home means any pre-constructed building unit or combination of pre-constructed building units, without motive power, where such unit or units are manufactured in a factory or at a location other than the residential site of the completed home, which is designed and commonly used for occupancy by persons for residential purposes, in either temporary or permanent locations, and which unit or units are not licensed as a vehicle; includes a modular home. U.Manufacturing means the operation or performance of an integrated series of operations which places a product, article, substance, commodity, or other Tangible Personal Property in a form, composition or character different from that in which it was acquired whether for sale or for use by a manufacturer. The change in form, composition or character must result in a different product having a distinctive name, character or use from the raw or prepared materials. V.Marketplace means a physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog, or a dedicated sales Software application, where Tangible Personal Property, taxable products or Taxable Services are offered for sale. W.Marketplace Facilitator means a Person who: 1. Contracts with a Marketplace Seller or Multichannel Seller to facilitate for consideration, regardless of whether or not the consideration is deducted as fees from the transaction, the sale of the Marketplace Seller's Tangible Personal Property, products, or services through the Person's Marketplace; 2. Engages directly or indirectly, through one or more affiliated Persons, in transmitting or otherwise communicating the offer or acceptance between a Purchaser and the Marketplace Seller or Multichannel Seller; and 3. Either directly or indirectly, through agreements or arrangements with third parties, collects the payment from the Purchaser on behalf of the seller. Marketplace Facilitator does not include a Person that exclusively provides internet advertising services or lists products for sale, and that does not otherwise meet this definition. X.Marketplace Seller means a Person, regardless of whether the Person is Engaged in Business in the City, who has an agreement with a Marketplace Facilitator and offers for sale Tangible Personal Property, products or services through a Marketplace owned, operated, or controlled by a Marketplace Facilitator, and through other means. Y.Medical Marijuana means marijuana acquired, possessed, cultivated, manufactured, delivered, transported, supplied, sold, or dispensed to a person who qualifies as a patient with a debilitating medical condition(s) under Article XVIII, Section 14, of the Colorado Constitution, and which person holds a valid "registry identification card" issued by the State of Colorado pursuant to Colorado Constitution, Article XVIII, Section 14. Z.Medical Supplies means Prescription Drugs for Animals, Prescription Drugs for Humans, Prosthetic Devices for Animals, Prosthetic Devices for Humans, and special beds for patients with neuromuscular or similar debilitating ailments, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; Page 12 of 327 corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, insulin, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. Medical Supplies excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded. AA.Mobile Machinery and Self-Propelled Construction Equipment means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or Machinery, and which may be only incidentally operated or moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches. BB.Motor Fuel means gasoline, casing head or natural gasoline, benzol, benzene and naphtha, gasohol and any other liquid prepared, advertised, offered for sale, sold for use or used or commercially usable in internal combustion engines for the generation of power for the propulsion of motor vehicles upon the public highways. The term does not include fuel used for the propulsion or drawing of aircraft or railroad cars or railroad locomotives. CC.Multichannel Seller means a Retailer that offers for sale Tangible Personal Property, commodities, or services through a Marketplace owned, operated, or controlled by a Marketplace Facilitator, and through other means. DD.Newspaper means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term Newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, Newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books. EE.Person means any individual, firm, partnership, joint venture, corporation, limited liability company, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit. FF.Prescription Drugs for Animals means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. Sect. 301, et. seq., as amended, to state at a minimum the symbol “Rx Only”, and is dispensed in accordance with any order in writing, dated and signed by a licensed veterinarian specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label. GG.Prescription Drugs for Humans means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. Sect. 301, et. seq., as amended, to state at a minimum the symbol “Rx Only”, and is dispensed in accordance with any written or electronic order dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner and immediately reduced to writing by the pharmacist, assistant pharmacist, or pharmacy intern, specifying the name and any required information of the patient for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label. HH.Price or Purchase Price means the aggregate value measured in currency paid or delivered or promised to be paid or delivered in consummation of a sale, without any discount from the price on account of the cost of materials used, labor or service cost, and exclusive of any direct Tax imposed by the federal government or by this Title, and, in the case of all Retail Sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if: (1) such exchanged property is to be sold thereafter in the usual course of the Retailer's Business; or (2) such exchanged property is a vehicle and is Page 13 of 327 exchanged for another vehicle and both vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to Tax. Price or Purchase Price includes: 1. The amount of money received or due in cash and credits. 2. Property at fair market value taken in exchange but not for resale in the usual course of the Retailer’s Business. 3. Any consideration valued in money, whereby the manufacturer or someone else reimburses the Retailer for part of the purchase price and other media of exchange. 4. The total price charged on credit sales including finance charges which are not separately stated at the time of sale. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated at the time of sale is not part of the purchase price. 5. Installation, applying, remodeling or repairing the property, and wheeling-in charges included in the purchase price and not separately stated. 6. Transportation and other charges to effect delivery of Tangible Personal Property to the purchaser. 7. Indirect federal manufacturers' excise Taxes, such as Taxes on automobiles, tires and floor stock. 8. The gross purchase price of articles sold after Manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon. Price or Purchase Price shall not include: 1. Any Sales or Use Tax imposed by the State of Colorado or by any political subdivision thereof. 2. The fair market value of property exchanged if such property is to be sold thereafter in the Retailers' usual course of Business. This is not limited to exchanges in Colorado. Out of state trade- ins are an allowable adjustment to the purchase price. 3. Discounts from the original price if such discount and the corresponding decrease in Sales Tax due is actually passed on to the purchaser, and the seller is not reimbursed for the discount by the manufacturer or someone else. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting Gross Sales. II.Prosthetic Devices for Animals means any artificial limb, part, device or appliance for animal use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed veterinarian. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories. JJ.Prosthetic Devices for Humans means any artificial limb, part, device or appliance for human use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories. KK.Purchase or Sale means the acquisition for any consideration by any Person of Tangible Personal Property, Page 14 of 327 other taxable products or Taxable Services that are purchased, leased, rented, or sold. These terms include capital leases, installment and credit sales, and property and services acquired by: 1. Transfer, either conditionally or absolutely, of title or possession or both to Tangible Personal Property, other taxable products, or Taxable Services; 2. A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use Tangible Personal Property, other taxable products, or Taxable Services; 3. Performance of Taxable Services; or 4. Barter or exchange for other Tangible Personal Property, other Taxable products, or Services. The terms "Purchase" and "Sale" do not include: 1. A division of partnership assets among the partners according to their interests in the partnership; 2. The transfer of assets of shareholders in the formation or dissolution of professional corporations, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of assets; 3. The dissolution and the pro rata distribution of the corporation's assets to its stockholders, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of assets; 4. A transfer of a partnership or limited liability company interest; 5. The transfer of assets to a commencing or existing partnership or limited liability company, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of assets; or 6. The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder. LL.Realty means land and anything fixed, immovable, or permanently attached to it such as buildings, walls, fixtures, improvements, roads, trees, shrubs, fences, sewers, structures, and utility systems. MM.Resident means a person who resides or maintains one or more places of Business within the City, regardless of whether that person also resides or maintains a place of Business outside of the City. NN.Retail Sales means all Sales except Wholesale Sales. OO.Retailer or Vendor means any Person selling, leasing, renting, or granting a license to use Tangible Personal Property or services at retail. Retailer shall include, but is not limited to, any: 1. Auctioneer; 2. Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer; 3. Charitable organization or governmental entity which makes sales of Tangible Personal Property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes; 4. Retailer-Contractor, when acting in the capacity of a seller of building supplies, Construction Materials, and other Tangible Personal Property; 5. Marketplace Facilitator, a Marketplace Seller, and a Multichannel Seller; or 6. Any Person furnishing or selling Lodging Services. PP.Retailer-Contractor means a Contractor who is also a Retailer of building supplies, construction materials, or other Tangible Personal Property, and purchases, manufactures, or fabricates such property for sale (which may include installation), repair work, time and materials jobs, and/or lump sum contracts. Page 15 of 327 QQ.Return means any form prescribed by the City for computing and reporting a total tax liability. RR.Sales or Sales, see the definition or Purchase or Sale above. SS.Sales Tax means the Tax that is collected or required to be collected and remitted by a Retailer on Sales taxed under this Title. TT.School means a public or nonpublic school for students in kindergarten through 12th grade or any portion thereof. UU.Software Program means a sequence of instructions that can be measured, interpreted and executed by an electronic device (e.g., a computer, tablets, smart phones) regardless of the means by which it is accessed or the medium of conveyance. Software program includes: (1) custom software program, which is a software program prepared to the special order or specifications of a single customer; (2) pre-written software program, which is a software program prepared for sale or license to multiple users, and not to the special order or specifications of a single customer. Pre-written software is commonly referred to as "canned," "off-the-shelf ("COTS")," "mass produced" or "standardized;" (3) modified software, which means pre-written software that is altered or enhanced by someone other than the purchaser to create a program for a particular user; or (4) the generic term "software," "software application," as well as "updates," "upgrades," "patches," "user exits," and any items which add or extend functionality to existing software programs. VV.Software as a Service means software that is rented, leased or subscribed to from a provider and used at the Consumer's location, including but not limited to applications, systems or programs. WW.Software License Fee means a fee charged for the right to use, access, or maintain Software Programs. XX.Software Maintenance Agreement means an agreement, typically with a software provider, that may include: (1) provisions to maintain the right to use the software; (2) provisions for software upgrades including code updates, version updates, code fix modifications, enhancements, and added or new functional capabilities loaded into existing software; or (3) technical support. YY.Storage means any keeping or retention of, or exercise dominion or control over, or possession of, for any length of time, Tangible Personal Property not while in transit but on a stand still basis for future use when leased, rented or Purchased at retail from sources either within or without the City from any Person or Retailer. ZZ.Tangible Personal Property means personal property that can be one or more of the following: seen, weighed, measured, felt, touched, stored, transported, exchanged, or that is in any other manner perceptible to the senses. AAA.Tax means the Use Tax due from a Consumer or the Sales Tax due from a Retailer or the sum of both due from a Retailer who also consumes. BBB.Tax Deficiency means any amount of Tax, penalty, interest, or other fee that is not reported and/or not paid on or before the date that any Return or payment of the Tax is required under the terms of this Chapter. CCC.Taxable Sales means Gross Sales less any exemptions and deductions specified in this Chapter. DDD.Taxable Services means services subject to Tax pursuant to this Chapter. EEE.Taxpayer means any Person obligated to collect and/or pay Tax under the terms of this Chapter. FFF.Telecommunications Service means the service of which the object is the transmission of any two-way interactive electronic or electromagnetic communications including but not limited to voice, image, data and any other information, by the use of any means but not limited to wire, cable, fiber optical cable, microwave, radio wave, Voice over Internet Protocol (VoIP), or any combinations of such media, including any form of mobile two- way communication. GGG.Total Tax Liability means the total of all Tax, penalties and/or interest owed by a Taxpayer and shall include Sales Tax collected in excess of such Tax computed on total Sales. HHH.Use means the exercise, for any length of time by any Person within the City of any right, power or Page 16 of 327 dominion over Tangible Personal Property or services when rented, leased or Purchased at retail from sources either within or without the City from any Person or Retailer or used in the performance of a contract in the City whether or not such Tangible Personal Property is owned by the Taxpayer. Use also includes the withdrawal of items from inventory for consumption. III.Use Tax means the Tax paid or required to be paid by a Consumer for using, storing, distributing or otherwise consuming Tangible Personal Property or Taxable Services inside the City. JJJ.Wholesale Sales means a sale by Wholesalers to Retailers, jobbers, dealers, or other Wholesalers for resale and does not include a sale by Wholesalers to users or Consumers not for resale; latter types of Sales shall be deemed to be Retail Sales and shall be subject to the provisions of this Chapter. KKK.Wholesaler means any Person doing an organized wholesale or jobbing Business and selling to Retailers, jobbers, dealers, or other Wholesalers, for the purpose of resale, and not for Storage, Use, consumption, or Distribution. 4-4-3: Purpose of Tax, Distribution of Proceeds. The City Council hereby declares that the purpose of the levy of the Taxes imposed by this Chapter is for the raising of funds for payment of the general operating expenses of the City and for capital improvements; provided, however, that all of those revenues derived on the Use, consumption or Storage of those items contained in EMC § 4-4-5-3(B) (Automotive Vehicles, trailers, building materials and supplies) shall be segregated, held apart and deposited into a separate capital improvement account and shall be used solely to fund and finance the capital improvements of the City. 4-4-4: Sales Tax Imposed. 4-4-4-1: Taxable Items. The Tax under EMC § 4-4-4-2 shall be collected and paid upon: A. The Purchase Price paid or charged upon all Retail Sales and Purchases of Tangible Personal Property, and products within the City. B. The Purchase Price paid or charged for the Sale or furnishing of Telecommunications Services, electricity, steam heat or gas services. C. The Purchase Price paid or charged for food or drink prepared for immediate consumption. D. The Purchase Price paid or received for Lodging Services. E. The Purchase Price paid for Software Programs, Software as a Service, Software License Fees, and Software Maintenance Agreements. 4-4-4-2: Sales Tax Levy. A. A Tax of three and eighty-hundredths (3.8%) percent is imposed and levied upon all taxable items described in EMC § 4-4-4-1. B. The following Taxes are hereby levied upon the rental fee, Price, or other consideration paid or received for Sales of Lodging Services: 1. The Sales Tax in in subsection A above; plus 2. Two percent (2%) of the Purchase Price. C. Retailers shall add Taxes imposed to the Sale or charge of the item sold, showing such Tax as a separate and distinct item, and, when added, such Tax shall constitute a part of such Price or charge, shall be a debt from Page 17 of 327 the Purchaser to the Retailer until paid, and shall be recoverable at law in the same manner as other debts. 4-4-4-2A: Sales Tax upon the Sale of Retail Marijuana. A. The Sale of retail marijuana shall be subject to an additional Sales Tax of three and one-half percent (3.5%), that may be raised up to one and one-half percent (1.5%) per year to a maximum additional Sales Tax of fifteen percent (15%). Tax revenues so collected shall fund local law enforcement, educational programs and other City general operating expenses. B. To implement Initiated Ballot Issue 300, 2016, the annual proposed City budget shall include a one and one-half percent (1.5%) annual increase in the additional Sales Tax imposed upon the sale of retail marijuana, up to a maximum of fifteen percent (15%). The City Council may modify the annual additional Sales Tax increase as part of the annual budgeting process. Approval of the annual budget will include approval of the Sales Tax rate for retail marijuana. 4-4-4-3: Exemptions to Sales Tax. A. The Sale of the following are exempt from the Tax imposed by EMC § 4-4-4-2: 1. Automotive Vehicles, trailers and semi-trailers, registered outside of the City. 2. Sales of Tangible Personal Property where: a. The Sales are to parties who are Residents of, or doing Business in, the State of Colorado, but outside the City; and b. The articles Purchased are delivered to the Purchaser outside of the City by common carrier, conveyance by the seller or by mail. 3. Sales of Motor Fuel. 4. Sales of Medical Supplies. 5. Sales of Food for Home Consumption. 6. Sales of goods manufactured within the City and sold directly by the manufacturer to a common carrier operating in interstate commerce as the ultimate Consumer thereof. 7. Sale of Construction Materials, 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 City evidencing that a local Use Tax has been paid or is required to be paid, or that such Purchaser presents a building permit or other documentation acceptable to the City evidencing that such Purchaser is exempt from payment of Use Tax pursuant to EMC § 4-4-5-2. 8. Sales of Newspapers and magazines. 9. Sales of Tangible Personal Property at a Garage Sale in compliance with EMC § 15-16-2. 10. Commercial packaging materials. 11. Sales of cigarettes, including any product defined by C.R.S. § 39-28-202(4), as amended. 12. Sales of Lodging Services provided to any natural person for a period of more than thirty (30) consecutive days. 13. The retail delivery fee consisting of the community access retail delivery fee imposed in C.R.S. § 24-38.5- 303(7), the clean fleet retail delivery fee imposed in C.R.S. § 25-7.5-103(8), the clean transit retail delivery fee imposed in C.R.S. § 43-4-1203(7), the retail delivery fee imposed in C.R.S. § 43-4-218(3), the bridge and tunnel retail delivery fee imposed in C.R.S. § 43-4-805 (5)(g.7), and the air pollution mitigation retail delivery fee imposed in C.R.S. § 43-4- 1303(8), as such sections existed on June 17, 2021. Page 18 of 327 14. The carryout bag fee imposed in C.R.S. § 25-17-505, as such section existed on July 6, 2021. 15. Forty-eight percent (48%) of the Purchase Price of a new Manufactured Home; except that the entire Purchase Price in any subsequent Sale of such a Manufactured Home, after it has been once subject to the payment of Sales or Use Tax under this Chapter, is exempt from taxation under this Chapter. 16. All sales to the United States government, to the state, its departments and institutions, and the political subdivisions thereof that are: a.Billed directly to such governmental entities; b. Paid directly from funds of such governmental entities; and c. Used exclusively by such governmental entities in their governmental capacities. 17. All sales to charitable organizations that are: a. Billed directly to the charitable organization; b. Paid directly from funds of the charitable organization; and c. Used exclusively for the charitable organization's organizational or operational purposes. 18. The City's Sales Tax shall not apply to 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 properly and proportionately imposed on the Purchaser or user by another municipality equal to or in excess of the Sales Tax levied in EMC § 4-4-4-2. A credit shall be granted against the City's Sales Tax 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 another municipality. The amount of the credit shall not exceed the Sales Tax rate in EMC § 4-4-4-2. For the transactions consummated on or before January 1, 2023, the credit applicable to the exemptions above shall not exceed three and one-half percent (3.50%). B. Burden of Proving Exemptions; Disputes. The burden of proof that any Retailer is exempt from collecting a Tax upon any goods sold and paying the same to the City, or from making Return for the same, shall be on the Retailer under such reasonable requirements of proof as the City may prescribe. Should a dispute arise between any Purchaser and seller as to whether or not any Retail Sale is exempt from taxation hereunder, the seller shall, nevertheless, collect and the Purchaser shall pay such Tax; and the seller shall thereupon issue to the Purchaser a receipt, or certificate, on forms prescribed by the City showing the names of the seller and Purchaser, the items Purchased, the date, Price, amount of Tax paid, and a brief statement of the claim of exemption. Thereafter the Purchaser may apply to the City for a refund of such Taxes and the City shall determine the question of exemption. In any case where the City refunds any Taxes, it may collect from the Retailer the amount of Taxes retained by them as a fee attributable to the transaction. 4-4-4-4: Reserved. 4-4-4-5: Reserved. 4-4-4-6: Books and Records Kept. Every Taxpayer or other Person liable to the City for Sales or Use Tax under this Chapter, including Taxpayers and other Persons that apply or that are required to apply for a permit to improve Realty, shall keep and preserve for a period of four (4) years from the date the Tax is due such books, accounts and records, including, without limitation, original Sales and Purchase records, as may be necessary to determine the amount of Tax that the Taxpayer or other Person is liable to pay or collect, and all such books, accounts and records shall be open for examination at any time by the City. Upon demand by the Finance Director’s designee, the Taxpayer shall make the books, invoices, accounts or other records it maintains available as directed by the City for examination, inspection and audit. The Taxpayer shall maintain its books, invoices, accounts or other records Page 19 of 327 until the examination, inspection and audit is complete. 4-4-4-7: Sales Tax Returns. A. Every Person required to obtain a License under this Chapter shall file a Sales Tax Return, with payment of Tax owed through the means directed by the City, no later than the twentieth (20th ) day of each month for the preceding calendar month; if, however, reports of Sales made on a calendar monthly basis will impose undue hardship, the Finance Director may, upon request of said Retailer and in the Director’s sole discretion, accept reports at alternative intervals if it will not jeopardize the collection of the Tax. B. All other Persons shall pay to the Finance Director’s designee the amount of any Tax due under this Chapter no later than thirty (30) days after the date said Tax becomes due. C. All License applications, Returns and payments under this Chapter received in paper format and/or requiring in-office processing shall be assessed an administrative fee set by City Council. 4-4-4-8: Retailer Responsibilities. A. Retailer responsibility for collection of Tax. Every Retailer Engaged in Business and selling at retail shall be liable and responsible for the collection of an amount equivalent to the amount of the Tax imposed by this Chapter computed on the total of all sales made by the Retailer of taxable Tangible Personal Property, products or services. B. Retailer responsibility for remittance of Tax. Every Retailer obligated to collect and/or pay any of the Tax imposed by this Chapter shall file a return and remit the total amount due to the City in accordance with EMC § 4-4-4-7. C. Timely payment evidence; computation of dates. 1. Timely payment may be evidenced by the transaction processing date, or the postmark date if mailed. Payments processed by the Finance Department or tax portals or postmarked on or before the due date will be considered timely. 2. Any due date, payment date or deadline for paying tax due, providing information or taking other action which falls on a Saturday, Sunday or legal holiday recognized by either the federal government or the State shall be extended to the first business day following such weekend or holiday. D. Every Retailer shall be responsible for verifying the address of the Sale to determine the correct jurisdiction to which the Taxes are owed. 1.Street Guide. The City shall make available to any requesting vendor a street guide showing the boundaries of the City. A Retailer may rely on the most current version of such street guide in determining whether to collect a City Sales Tax or Use Tax or both. No penalty shall be imposed or action for Tax Deficiency maintained against such a Retailer who in good faith complies with the most recent version of the street guide available to it. 2.Electronic Database—Address Locator. i.Any Retailer that collects and remits Sales Tax to the City may use an electronic database of state addresses certified by the State Department of Revenue pursuant to C.R.S. § 39-26- 105.3 to determine the jurisdictions to which Tax is owed. ii.Any Retailer that uses said electronic database for this purpose shall be held harmless for Page 20 of 327 any Tax, penalty, or interest owed the City but unpaid in good faith due to an error in the database, provided the Retailer used the most current information available in such database on the date the Sale(s) occurred. Each Retailer shall have the burden to prove it used the most current information available in the electronic database on the date the Sale(s) occurred. This subsection shall not apply to errors resulting from a deceptive or false representation, fraud or negligence. 4-4-4-9: Marketplace Sales. A. A Marketplace Seller, with respect to Sales of Tangible Personal Property, products, or services made in or through a Marketplace Facilitator’s Marketplace, does not have the liabilities, obligations, or rights of a Retailer under this Title if the Marketplace Seller can show that such Sale was facilitated by a Marketplace Facilitator: 1. With whom the Marketplace Seller has a contract that explicitly provides that the Marketplace Facilitator will collect and remit Sales Tax on all Sales subject to Tax under this Title; or 2. From whom the Marketplace Seller requested and received in good faith a certification that the Marketplace Facilitator is registered to collect Sales Tax and will collect Sales Tax on all Sales subject to Tax under this Title made in or through the Marketplace Facilitator’s Marketplace. B. If a Marketplace Seller makes a Sale that is not facilitated by a licensed Marketplace Facilitator in a Marketplace, the Marketplace Seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other Retailer. C. Auditing. With respect to any Sale, the City shall audit solely the Marketplace Facilitator for Sales made by Marketplace Sellers or Multichannel Sellers but facilitated by the Marketplace. The City will not audit or otherwise assess Tax against Marketplace Sellers or Multichannel Sellers for Sales facilitated by a Marketplace Facilitator. 4-4-5: Use Tax Imposed. 4-4-5-1: Tax on Storage, Consumption and Use. Every person who Stores, Uses, Distributes or consumes in the City any article of Tangible Personal Property, product, or any service subject to the provisions of this Chapter is exercising a taxable privilege. The rate of Tax shall be equal to the rate imposed in EMC § 4-4-4-2. 4-4-5-2: Exemptions to Use Tax. A. The Tax levied by EMC § 4-4-5-1 is supplementary to the Tax levied by EMC § 4-4-4-2, and the following transactions shall be exempt therefrom: 1. The Storage, Use or consumption of personal property, the Sale of which is subject to Sales Tax levied by EMC § 4-4-4-2. 2. The Storage, Use or consumption of any Tangible Personal Property Purchased for resale to the City, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of a Business. 3. The Storage, Use or consumption of Motor Fuel upon which there has accrued, or has been paid, the Motor Fuel Tax prescribed by the Colorado Motor Fuel Tax Law of 1933, C.R.S. § 39-27-101 et seq., as amended. Page 21 of 327 4. The Storage, Use or consumption of Tangible Personal Property acquired when the user or Consumer thereof was not a Resident of the City; provided its Use or consumption is for the benefit of said user or Consumer. 5. Storage, Use or consumption by the United States government, to the state, its departments and institutions, and the political subdivisions thereof that are: a. Billed directly to such governmental entities; b. Paid directly from funds of such governmental entities; and c. Used exclusively by such governmental entities in their governmental capacities. 6. Storage, Use or consumption by Charitable Organizations that are: a. Billed directly to the Charitable Organization; b. Paid directly from funds of the Charitable Organization; and c. Used exclusively for the Charitable Organization's organizational or operational purposes. 7. The Storage, Use or consumption of Tangible Personal Property by a Person engaged in the Business of Manufacturing, compounding for sale, profit or Use, any article, substance or commodity, when Tangible Personal Property: a. Is actually and factually transformed by the process of manufacture; b. Becomes by the Manufacturing process a necessary and recognizable ingredient, component or constituent part of the finished product; and c. Its physical presence in the finished product is essential to the Use thereof in the hands of the ultimate Consumer. 8. The Storage of Construction Materials. 9. Forty-eight percent (48%) of the Purchase Price of a new Manufactured Home; except that the entire Purchase Price in any subsequent Sale of such a Manufactured Home, after it has been once subject to the payment of Sales or Use tax under this Chapter, is exempt from taxation under this Chapter. B. The City's Use Tax shall not apply to 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 properly and proportionately imposed on the Purchaser or user by another municipality equal to or in excess of the Sales Tax levied in EMC § 4-4-4-2. A credit shall be granted against the City's Use Tax 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 another municipality. The amount of the credit shall not exceed the Sales Tax rate in EMC § 4-4-4-2. For transactions consummated on or before January 1, 2023, the credit applicable to the exemptions above shall not exceed three and one-half percent (3.50%). C. The City's Use Tax shall not be imposed on the Use or consumption of Tangible Personal Property within the City which occurs more than three (3) years after the most recent Sale of the property subject to any sales tax within the State, if, within the three (3) years following such Sale, the property has been significantly used within the State for the principal purposes for which it was Purchased. D. Nothing herein shall exempt from the Tax levied by EMC § 4-4-5-3(B) the Storage, Use or consumption of any Tangible Personal Property to be used by a Contractor for the construction of an improvement for any entity enumerated in subsection (A)(5) above, except any Tangible Personal Property to be used by a Contractor for construction projects associated with any capital improvement project of any public school district, for which bond financing has been approved by majority vote of the applicable electors of such public school district, shall be exempt. All costs associated with municipal infrastructure projects connected to such school district construction project(s) will be the responsibility of the public school district, and will be completed in conformance with City regulations, including but not limited to crosswalks, lighting, curb and guttering, Page 22 of 327 utilities, and roadway access. 4-4-5-3: Payment and Collection of Use Tax. A. Payment of Tax: 1. The Return filed under EMC § 4-4-4-7 by all Persons required to obtain a License under this Chapter shall include information required by the City to accurately compute the amount of Use Tax due from said Retailer for Purchases made by such Retailer for which Use Tax applies and is due at the same frequency and on the same Return with any Sales Taxes required to be remitted. 2. All other Persons shall pay to the City the amount of any Tax due under this Section, not later than thirty (30) days after the date said Tax becomes due. B. Payment and Collection on Specific Items: 1. Automotive Vehicles: A Return shall be filed and Use Tax shall be paid by any Person purchasing any new or used Automotive Vehicle, trailer or semi-trailer outside the City, with the intent to register the same at an address inside the City, prior to registering and obtaining license plates therefor. 2. Construction Materials: a. Any Person who shall build, construct or improve any building, dwelling or other structure or improvement to Realty whatsoever (including but not limited to structures, and site work such as landscaping, utility infrastructure, curb/gutter installation, parking lot resurfacing, etc.) within the City shall pay as a deposit for payment of the Tax levied by EMC § 4-4-5-1 an amount equal to one of the following: three and eighty-hundredths percent (3.8%) of fifty percent (50%) of the estimated cost or total contract Price of the structure improvement or three and eighty- hundredths (3.8%) of forty percent (40%) of the estimated cost of the improvement to Realty (other than to the structure). b. Payment of the deposit shall be made upon the application for any necessary permit to undertake the activities described above. c. If the estimated cost or the total contract Price of the improvement to Realty is in excess of three million dollars ($3,000,000.00) or a higher amount set by City Council, the City Manager’s designee upon request and in their sole discretion, may authorize a waiver of said deposit and instead accept payment of Use Tax at set intervals, based upon actual Purchases of materials, supplies and equipment for such Tax may be due, subject to City adopted regulations. d. Within sixty (60) days of the date of final inspection by the City’s building official, if no certificate of occupancy will be issued, or on the date the certificate of occupancy is issued, the Taxpayer may submit a request for a refund to the City with the cost of materials as verified by records kept pursuant to EMC § 4-4-4-6. The Taxpayer will be allowed one thirty (30) day extension of time, if the Taxpayer requests the extension prior to the expiration of the sixty (60) day deadline. e. The application shall include all necessary documentation evidencing the overpayment of Tax and any other documentation or information required by the City. f. Upon review of the application, if the City is satisfied that there has been such overpayment, it shall refund such overpayment to the Taxpayer within a reasonable time. g. The City may examine all books and records pertaining to the payment of Use Tax under this Section for up to three years after City issuance of certificate of completion/occupancy to determine actual Taxes due on Construction Materials. 3. Construction Equipment: a. Construction Equipment located within the City for more than thirty (30) consecutive days shall Page 23 of 327 be subject to the City’s full Use Tax. b. Construction Equipment located within the City for thirty (30) consecutive days or less shall be subject to the City's Use Tax as follows: the Purchase Price of the equipment shall be divided by twelve (12), and the result shall be multiplied by three and eighty-hundredths percent (3.8%). i. If Subsection (B)(3)(b)above is applicable , the credit provisions of EMC § 4-4-5-2(B) shall apply at such time as the aggregate Sales and Use Taxes legally imposed by and paid to other municipalities on any such equipment equal three and eighty-hundredths percent (3.8%). ii. To establish the applicability of Subsection (B)(3)(b) above, the Taxpayer shall: a). Prior to or on the date the equipment is located within the City, the Taxpayer shall file the City’s equipment declaration form, stating the dates on which the Taxpayer anticipates the equipment will be located within and removed from the City, a description of each such anticipated piece of equipment, the actual or anticipated Purchase Price of each such anticipated piece of equipment, and such other information requested by the City. b). The Taxpayer shall file with the City an amended equipment declaration reflecting changes in any previously filed equipment declaration within the earlier of ninety (90) days of the change, or ten (10) days after substantial completion of the project. c). The Taxpayer need not report on any equipment declaration any equipment for which the Purchase Price was under two thousand five hundred dollars ($2,500.00). c. If an equipment declaration is filed for Construction Equipment for which the customary Purchase Price is under two thousand five hundred dollars ($2,500.00) which was brought into the boundaries of the City temporarily for Use on a construction project, it shall be presumed the item was Purchased in a jurisdiction having a local Sales or Use Taxes as high as three and eighty-hundredths percent (3.8%) and that such local Sales or Use Tax was previously paid. d. If the Taxpayer fails to comply with Subsection (B)(3)(b)(ii) above, Subsection (B)(3)(b) shall not apply and the Taxpayer shall be subject to the provisions of Subsection 3(a) above. However, if the Taxpayer substantially complies with the provisions of Subsection (B)(3)(b) above, that subsection shall apply. 4-4-6: License and Tax in Addition to All Other Taxes. The License and Tax imposed by this Chapter shall be in addition to all other licenses and taxes imposed by law, except as specifically otherwise provided. 4-4-7: Tax Information Confidential. A. Except pursuant to judicial order or specifically otherwise provided, the City shall not divulge information gained from any Return filed, or from any investigation or hearing held under this Chapter. B. Nothing in this Section shall prohibit: 1. The delivery to a Person, or to their duly authorized representative, of a copy of any Return filed. 2. The publication of statistics so classified as to prevent the identification of particular reports or Returns and the items thereof. 3. The inspection by the City Attorney, or other City legal representatives, of the Return or other potentially material information relating to any Taxpayer who is, or may become involved, in litigation with the City. 4. The Director is authorized to execute a memorandum of understanding with the State of Colorado Department of Revenue, department of revenue of any other state, the Commissioner of the Page 24 of 327 Internal Revenue Service of the United States or a delegate, the county assessor or county treasurer of any county, or the proper official of any county, city, or town for any exchange of information classified under this section as confidential, provided that the governmental entity with whom the information has been exchanged agrees to abide by the provisions of this Chapter pertaining to confidential information. C. Reports and filed Returns shall be retained by the City pursuant the City’s document retention schedule. 4-4-8: Reserved. 4-4-9: Sale or Purchase of Business or Property. A. New License required. Any Sale, transfer or Purchase of an interest in a Licensed Business enterprise by any Person, where the respective interest of the Person purchasing or selling as a result of the transaction has changed in any degree, requires the issuance of a new License. B. Final Return. Within fifteen (15) days after any Person, Retailer or Taxpayer (1) sells out their Business or stock of goods or all the assets of a Business to another Person, or (2) quits Business, they shall file a final Return and remit all Taxes due to the City. C. Tax due on Business property. The City Tax shall be remitted on the Purchase Price paid for Tangible Personal Property that is acquired with the Purchase, transfer of title or transfer of possession of a Business, with the exception of items to be resold in the ordinary course of Business operations of the new Business. The Tax shall be based on the Price paid for such chattels as recorded in the bill of sale or agreement and constituting a part of the total transaction at the time of the Sale or transfer, provided that the valuation is as great as or greater than the fair market value of such merchandise or chattels. Where the transfer of ownership is a package deal made by a lump-sum transaction, the Tax shall be paid on the book value if no separate valuation has been made. When Business ownership is transferred in return for the assumption of outstanding indebtedness owed by former owners, the Tax shall be paid on the fair market value of all taxable Tangible Personal Property acquired by the Purchaser or new owner. The "sale" or "sale and purchase" of a Business does not include a bona fide gift or items under C.R.S. § 39-26-102(10). D. Prior Taxes due. Taxes due upon the Sale of a Business or stock of goods include all Sales Taxes which were collected or should have been collected prior to the Sale, and all Use Taxes accruing or payable prior to the Sale. E. Purchaser to withhold payment until Tax paid. The Purchaser or successor to the Business, stock of goods or assets shall withhold sufficient of the purchase money to cover all of said Taxes until such time as the former owner produces a receipt from the Finance Director’s designee showing that all Taxes, penalties, interest, and fees owed to the City have been paid in full. F. Purchaser liable for prior owner's unpaid Tax. The Purchaser of a Business is liable for any unpaid Tax, penalties, interest, and fees of the prior owner. Retailers or Consumers having outstanding accounts on which Sales or Use Tax has not been remitted must compute and pay the Tax at the time of sale. G. Seller and seller's agent liable for Tax. The seller or their agent is liable for Tax remittance on the Sale of the Business in the event the Purchaser fails to remit the Tax due on the Purchase. H. Seller and Purchaser are both liable. Until all Taxes, penalties, interest and fees due to the City are paid in full, both the former owner and the Purchaser shall remain personally liable thereon and subject to all collection proceedings available under this Chapter. Action by the City against the former owner shall not prevent the exercise by the City of all remedies available under law against the successor owner. Page 25 of 327 I. Delinquent Taxes a lien on property. Any Person who takes or Purchases personal or real property under lease, title-retaining contract or other contract arrangement, by Purchase, foreclosure sale or otherwise, takes the same subject to the lien for any delinquent Taxes owed by the original owner and shall be liable for the payment of all delinquent Taxes, interest, penalties, fees, and Collection Costs of such prior owner, not however, exceeding the value of the property so taken or acquired. Any Person who takes title to or possession of any real property upon which a Tax is owed takes said property subject to the lien for said delinquent Tax and shall be liable for the payment thereof to the extent of the Tax, interest, penalties and Collection Costs. 4-4-10: Refunds. A. Generally. A refund shall be made for the Tax so paid under dispute by any purchaser or if the amount paid through a tax return is greater than the amount due. Interest shall not be paid on refunds or overpayments. Such refund shall be made by the Director upon entitlement thereto shown by the applicant and only after compliance with the following conditions: a. A Taxpayer may seek a refund of Taxes paid in error within three (3) years after the date the Tax was paid or should have been paid, whichever is earlier, the filing was due, or the date of Purchase of the goods for which the refund is claimed. The refunded amount will be net of any other outstanding Taxes owed. b. Applications made for overpayment related to the Use Tax deposit paid through a building permit shall be filed within sixty (60) days from the issuance of certificate of occupancy or final inspection or whichever comes later. B. Decisions. Upon receipt of such affidavit, invoice or receipt, and application, the Director shall examine the same and shall give notice to the applicant by an order in writing of its decision thereon. C. Petition. An applicant may, within thirty (30) days from the date of the decision to deny or reduce their claim for a refund, petition the Director in writing for review of the decision in the manner provided in EMC § 4-4-13. D. Refunds not assignable. The right of any Person to a refund under this chapter shall not be assignable, and application for refund must be made by the same person who purchased the goods and paid the tax thereon as shown in the invoice for the sale thereof. E. Penalty for violating refund provisions. No applicant for a refund under the provisions hereinabove, nor any other person, shall make any false statement in connection with an application for a refund of any Tax. F. Violations of refund provisions to be used as evidence of fraudulent intent. If any person is convicted of violating this Section, the proof of such conviction shall be prima facie evidence of fraud by that person in any appropriate action brought or taken for recovery of other refunds made by the Director to such person within the prior three (3) years to the conviction. A brief summary of the penalties for violations of this Chapter shall be printed on each form issued by the Director for application for a refund. G. Intercity Claims for recovery. The intent of this Section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the Taxpayer or vendor to correctly pay, collect and remit Sales Tax and Use Tax to the City. a. When the Director determines that Sales Tax or Use Tax owed to the City has been reported and Page 26 of 327 paid to another municipality, the City shall promptly notify the vendor that taxes are being improperly collected and remitted and that, as of the date of the notice, the vendor must cease improper tax collections and remittances. The City may make a written Claim for Recovery directly to the municipality that received tax and/or penalty, and interest owed to the City or, in the alternative, may institute procedures for collection of the tax from the Taxpayer or vendor. The decision to make a Claim for Recovery lies in the sole discretion of the City. Any Claim for Recovery shall include a properly executed release of claim from the Taxpayer and/or vendor releasing their claim to the taxes paid to the wrong municipality, evidence to substantiate the claim, and a request that the municipality approve or deny, in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the City submits a Claim for Recovery may, for good cause, request an extension of time to investigate the claim, and approval of such extension by the City shall not be unreasonably withheld. b. Within ninety (90) days after receipt of a Claim for Recovery, the City shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the claim in writing that the claim is either approved or denied in whole or in part, including the reasons for the decision. If the claim is approved in whole or in part, the City shall remit the undisputed amount to the municipality submitting the claim within thirty (30) days of approval. If a claim is submitted jointly by a municipality and a vendor or Taxpayer, the check shall be made to the parties jointly. Denial of a Claim For Recovery may only be made for good cause. c. The City may deny the claim on the grounds that it has previously paid a Claim for Recovery arising out of an audit of the same Taxpayer or if the claim is outside of the statute of limitations. d. The period subject to a Claim for Recovery shall be limited to the thirty-six-month period prior to the date the municipality that was wrongly paid the tax receives the Claim for Recovery. This period may be extended only if a written document was approved by the Director and Taxpayer to toll the running of this thirty-six-month period. 4-4-11: Estimated Taxes, Examination and Assessment Thereof. A. The Director is authorized to examine, inspect and audit the books, invoices, accounts and other records kept or maintained by the Taxpayer for the collection or payment of the taxes imposed by this Chapter. If the Director determines that any Taxpayer neglects or refuses to make a timely Return in payment of the taxes or to pay or to correctly account for any taxes as required by this Chapter, the Director shall make an estimate, based upon such information as may be available, with or without employing investigative powers vested in the Director by this Chapter, of the amount of the taxes due for the period or periods for which the Taxpayer is delinquent; and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to ten (10) percent thereof, together with the interest on such delinquent taxes at the rate of one (1) percent each month, or a fraction thereof, from the date when due until the date paid. B. Promptly thereafter the Director shall notify the delinquent Taxpayer in writing and demand payment thereof of such estimated taxes, penalty and interest by issuing a Notice of Final Determination; Assessment and Demand for Payment. C. Such estimated amounts shall thereupon become an assessment, and such assessment shall be final and due and payable from the Taxpayer to the City thirty (30) days from the date of the notice and demand; provided, however, that within said thirty-day period the delinquent Taxpayer may petition the Director in writing for review of the assessment in the manner provided in EMC § 4-4-13. The filing of a petition shall not toll the accrual of interest on the amount of taxes due. Page 27 of 327 D. Interest and penalty assessment. Interest and penalties shall be paid upon notice and demand, and shall be assessed, collected and paid in the same manner as the Tax to which it is applicable. If any portion of a Tax is satisfied by credit of an overpayment, no interest or penalty shall be imposed under this Section on the portion of the Tax so satisfied. A penalty equal to the greater of the sum of fifteen dollars ($15.00) or ten percent (10%) thereof, and interest is calculated on such delinquent taxes at the rate of one percent (1%) per month from the date when due. E. Penalty for fraud. If any deficiency in taxes paid is due to fraud with the intent to evade the Tax, there shall be added, instead of the penalty prescribed in Subsection (D) above, a penalty of fifty percent (50%) of the total amount of the deficiency to the assessment required by Subsection (A) above. Interest shall accrue and be collected at a rate of one percent (1%) per month on the amount of such deficiency from the time the return was due. F. Director may waive penalty. The Director is hereby authorized to waive, for good cause shown, any penalty assessed as provided in this Chapter. In case of waiver of penalty, the interest shall be deemed a penalty. If the Director finds that a Taxpayer has, in good faith, paid Tax to a vendor, the Director is hereby authorized to abate the interest and penalty in its entirety. 4-4-12: Audit Procedures. A. The Director, City staff or a contract auditor as designated by the Director, may, at any time within three years of the date the Tax was due or the certificate of occupancy date, for the purpose of ascertaining the correct amount of Tax due from any Return, construction permit or construction equipment declaration, conduct an audit by examining any relevant books, accounts, and records of the responsible party and by interviewing the Taxpayer and the Taxpayer's officers, agents, and employees. The periods to be audited may be extended pursuant to EMC § 4-4-17(C). B. Coordinated Audit Procedures. 1. Any Taxpayer licensed in this City pursuant to this Chapter, and holding a similar Sales Tax license in at least four (4) other Colorado municipalities that administer their own Sales Tax collection, may request a coordinated audit as provided herein. 2. Within fourteen (14) days of receipt of notice of an intended audit by any municipality that administers its own Sales Tax collection, the Taxpayer may provide the City, by certified mail, return receipt requested, a written request for a coordinated audit indicating the municipality from which the notice of intended audit was received and the name of the official who issued such notice. Such request shall include a list of those Colorado municipalities utilizing local collection of their Sales Tax in which the Taxpayer holds a current Sales Tax license and a declaration that the Taxpayer will sign waiver of any passage-of-time base limited upon this City's right to recover Tax owed by the Retailer or Taxpayer for the audit period. 3. Except as provided in Subsection (B)(7) below, any Taxpayer that submits a complete request for a coordinated audit and promptly signs a waiver of EMC § 4-4-17, may be audited by this City during the twelve (12) months after such request is submitted only through a coordinated audit involving all municipalities electing to participate in such an audit. 4. If this City desires to participate in the audit of a Taxpayer that submits a complete request for a coordinated audit pursuant to Subsection (B)(3) above, the City shall so notify the municipality whose notice of audit prompted the Taxpayer's request within ten (10) days after receipt of the Taxpayer's request for a coordinated audit. The City shall then cooperate with other participating municipalities in the development of arrangements for the coordinated audit, including arrangements of the time during which the coordinated audit, including arrangements of the time during which the coordinated audit will be conducted, the period of time to be covered by the audit, and a coordinated notice to the Taxpayer of those records most likely to be required Page 28 of 327 for completion of the coordinated audit. 5. If the Taxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City shall facilitate arrangements between it and other municipalities participating in the coordinated audit unless and until an official from some other participating municipality agrees to assume this responsibility. The City shall cooperate with other participating municipalities to, whenever practicable, minimize the number of auditors that will be present on the Taxpayer's premises to conduct the coordinated audit on behalf of the participating municipalities. Information obtained by or on behalf of those municipalities participating in the coordinated audit may be shared only among such participating municipalities. 6. If the Taxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City shall, once arrangements for the coordinated audit between it and other participating municipalities are completed, provide written notice to the Taxpayer of which municipalities will be participating, the period to be audited and the records most likely to be required by participating municipalities for completion of the coordinated audit. The City shall also propose a schedule for the coordinated audit. 7. The coordinated audit procedure set forth in this Section shall not apply: a. When the proposed audit is a jeopardy audit; b. When a Taxpayer refuses to promptly sign a waiver of EMC § 4-4-17; or c. When a Taxpayer fails to provide a timely and complete request for a coordinated audit as provided in Subsection (B)(2) above. 4-4-13: Tax Hearings and Appeals. A. Request for hearing. Any Taxpayer may request a hearing on any proposed Tax within thirty (30) calendar days of receiving from the Director a Notice of Final Determination; Assessment and Demand for Payment; or a Denial of Refund. The request for hearing shall set forth the Taxpayer's reasons for and the requested changes in the Director’s determination. B. Hearing time and place. The Director shall notify the Taxpayer in writing of the time and place for such hearing thirty (30) calendar days prior thereto, unless the Taxpayer requests shorter notice or an extension of time. 1. In no event shall the hearing be held more than one hundred eighty (180) days after the Director's receipt of request for a hearing, unless the Taxpayer and Director agree in writing: (1) that the hearing shall be held and a decision issued within such further agreed time; or (2) that no hearing shall be held before the City Manager, in which case, the Taxpayer may pursue further review in accordance with Subsection (F) of this Section. 2. If none of the events described in Subsection (B)(1) of this Section have occurred, the Director may notify the Taxpayer in writing that the Director does not intend to conduct a hearing, in which case, the Taxpayer may pursue further review in accordance with Subsection (F) of this Section. C. If none of the events described in Subsections (B)(1) or (B)(2) of this Section have occurred, the Taxpayer may pursue further review in accordance with Subsection (F) of this Section any time after one hundred eighty (180) days or such further agreed time has passed. D. Time limitation on request for hearing. After the expiration of thirty (30) calendar days from the date that the Director’s Notice of Final Determination; Assessment and Demand for Payment, or Denial of Refund is sent; if the Tax has not been paid; ; if no request for hearing has been filed with the Director; or if a request for hearing has been filed but no written brief has been filed by the Taxpayer, then the Director’s Notice of Final Determination; Assessment and Demand for Payment or Denial of Refund shall constitute a final determination. The Director may promptly take necessary steps to collect all amounts owed. The Page 29 of 327 Taxpayer shall have no further right to a hearing, trial or appeal on the facts of the case. E. Director may adjust Tax under question. Based on the evidence presented at any hearing or filed in support of the Taxpayer's contentions, the Director may modify or abate in part or in full the Tax and the interest and penalty related to such tax questioned at the hearing or may approve a refund. F. De novo review or appeal. The Taxpayer may proceed to have a final order or decision of the Director involving Sales Tax or Use Tax imposed by this Chapter reviewed under the procedures set forth in C.R.S. § 29-2-302, within thirty (30 days) with the Executive Director of the Colorado Department of Revenue. G. Review of order or decision involving any lodging or excise tax imposed in this Chapter. Should the Taxpayer be aggrieved by a final order or decision of the Director involving lodging or other excise taxes, the Taxpayer may proceed to have the same reviewed under Colorado Rules of Civil Procedure 106(a)(4) by the district court for the second judicial district of the state. The petition or complaint for review must be filed within thirty (30) days from the date of the final order or decision. Any party, including the City, may appeal the final order or decision of the Director and, also, the decision of the district court (or other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available. Before filing a petition or complaint for review under Colorado Rules of Civil Procedure 106(a)(4), the Taxpayer shall file with the Director a bond in twice the amount of the taxes, interest and other charges audited and stated in the final order or decision of the Director, with surety as is provided in other cases of appeal, or may deposit lawful money of the United States in the same manner as herein provided. H. Tax due date after hearing. Unless an appeal is taken as provided above, the Tax, together with interest thereon and penalties, if any, shall be paid within thirty (30) days after the hearing determination notice is sent by the Director to the Taxpayer. 4-4-14: Unpaid Tax a Prior Lien. A. The Taxes imposed by EMC § 4-4-5-1 shall constitute a first and prior lien upon any Tangible Personal Property, real property and inventory owned or used which is the subject of any transaction upon which said Tax is due, until said Taxes are paid in full. B. The Taxes imposed by EMC § 4-4-4-2 shall be a first and prior lien upon the goods, fixtures, inventory and real property owned or Used by any Retailer required by EMC § 4-4-4-7 to submit a Return and make payment of the Taxes collected, until said Taxes are paid in full. C. The liens created by Subsections (A) and (B) above shall be construed to be liens and encumbrances upon the specific items of personal property, goods, Business fixtures, real property and inventory therein enumerated, and shall take precedence over all other liens, encumbrances or claims of whatsoever nature and shall immediately attach to such items without the necessity of the filing of any notice of lien thereof. These liens shall arise upon the day the Tax becomes due and payable and shall be extinguished by the operation of law when the Tax is paid in full, including any interest, penalty and Collection Costs. 4-4-15: Enforcement of Taxes and Foreclosure of Liens. A. If any Taxes, penalty or interest imposed by this Chapter and shown due by Returns filed by the Taxpayer, or as shown by assessment duly made as provided herein, are not paid within thirty (30) days after the same are due, the City may issue a warrant under its official seal directed to any duly authorized revenue collector, or to the sheriff of any county in this State commanding them to levy upon, seize and sell sufficient personal property, real property and inventory of the Tax debtor which is subject to the liens created by EMC § 4-4-14 found within that county for the payment of the amount due, together with interest, penalties and costs. B. Simultaneously with the issuance of said warrant, the City shall issue a notice of Tax lien, setting forth the name of the Taxpayer, the amount of the Tax, penalties, interest and costs, the date of the accrual thereof, and that the City claims a first and prior lien therefor on the Tangible Personal Property, real property and Page 30 of 327 inventory of the Taxpayer subject to said liens. C. Such notice shall be verified and shall be with the clerk and recorder of any county in this State in which the Taxpayer owns Tangible Personal Property, real property and/or inventory subject to said liens. D. The effective date of said lien shall be the date of the first taxable transaction for which any Tax is due, regardless of when the notice of lien is filed. 4-4-16: Notices Sent by Mail. Any notice required to be given to any Taxpayer or the agent or personal representative of the estate of any Taxpayer shall be sufficient if mailed, postpaid by first-class mail to the last-known address of the Taxpayer or the agent of the Taxpayer. The first-class mailing of any notice under the provisions of this Chapter, creates a presumption that such notice was received by the Taxpayer or agent of the Taxpayer if the City maintains a record of the notice and maintains a certification that the notice was deposited in the United States mail by an employee of the City. Evidence of the record of the notice mailed to the last-known address of the Taxpayer or agent of the Taxpayer as shown by the records of the City and a certification of mailing by first-class mail by a City employee is prima facie proof that the notice was received by the Taxpayer or agent of the Taxpayer. 4-4-17: Limitations. A. The Taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this Chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant be issued, or suit for collection be instituted, or any other action to collect the same be commenced more than three (3) years after the date on which the Tax was or is payable. Nor shall any lien continue after such period, except for Taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period; in which cases such lien shall continue only for one year after the filing of notice thereof. B. In the case of a false or fraudulent Return with intent to evade Tax, the Tax, together with interest and penalties thereon may be assessed, or proceedings for the collection of such Taxes may be begun at any time. C. Before the expiration of such period of limitation, the Taxpayer and the City may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. 4-4-18: Service Charge on Returned Checks. If a check in payment of any License Fee, Sales or Use Tax, or Lodging Tax is returned unpaid, a processing charge shall be added to any amount due and owing. The processing charge shall be periodically reviewed and set by the City. 4-4-19: Unlawful Acts. A. Advertise Absorption of Tax. No Retailer shall advertise, hold out or state to the public or to any Consumer, directly or indirectly, that the Tax or any part thereof imposed by this Chapter will be assumed or absorbed by the Retailer, or that it will not be added to the Sales Price of the property sold; or if added, that any part thereof will be refunded. B. Disregard for Rules; Penalty Assessed. If any part of a Tax Deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent (10%) of the total amount of the Tax Deficiency; and in such case, interest shall be collected at the rate of one percent (1%) per month on the amount of the Tax Deficiency from the time the Return was due, from the Person required to file the Return, which interest and addition shall become due and payable within thirty (30) days after written notice and demand by the City. Page 31 of 327 C. Fraud; Penalty Assessed. If any part of the Tax Deficiency is due to fraud with the intent to evade the Tax, then there shall be added fifty percent (50%) of the total amount of the Tax Deficiency, and in such case the whole amount of the Tax unpaid, including the additions, shall become due and payable thirty (30) days after written notice and demand by the City D. False Statements. No Person shall willfully make, prepare or submit a Tax Return, or other document, containing any false statement, or willfully make a false statement in any investigation or hearing, which may affect the Tax liability of any Person. Page 32 of 327 1 4-4-20: Penalty. A. In addition to or in lieu of any other penalty or punishment prescribed in this Chapter, a fine of up to five hundred dollars ($500) per violation, per day may be imposed for a violation of any provision of this Chapter or of any order issued by the Licensing Officer. B. The imposition of one (1) penalty for any violation shall not excuse the violation nor permit it to continue. All violations shall be corrected within ten (10) days to avoid License suspension or revocation, unless an extension is approved by the Finance Director’s designee for good cause shown. The suspension or revocation of any License or other privileges under this Chapter shall not be a penalty for enforcement of this Chapter. 4-4-21: Officers of Corporations, Members of Partnerships, Limited Liability Companies. In addition to the penalties provided in EMC § 4-4-2, all officers of a corporation and all members of a partnership or a limited liability company required to collect, account for, and pay over any Tax administered by this Title who willfully fail to collect, account for, or pay over such Tax or who willfully attempt in any manner to evade or defeat any such Tax, or the payment thereof, are subject to, in addition to other penalties provided by law, a penalty equal to one hundred fifty percent (150%) of the total amount of the Tax not collected, accounted for, paid over, or otherwise evaded. Officers of a corporation or members of a partnership or a limited liability company shall be deemed to be subject to this Section if the corporation, partnership, or limited liability company is subject to filing Returns or paying Taxes administered by this Title and if such officers of corporations or members of partnerships or limited liability companies voluntarily or at the direction of their superiors assume the duties or responsibilities of complying with the provisions of any Tax administered by this Title on behalf of the corporation, partnership, or limited liability company. Page 33 of 327 a. The name and address of the individualPerson to be designated the licensee; 4-4-1-1: Application for Sales and Use Tax License. A. Each applicantApplications for a Sales and Use Tax License shall submit an application for such licensebe submitted to the Director of Finance, or such person'sFinance's designee (hereinafter "Licensing Officer") biannually.biennially, accompanied by all required fees. Unless an exemption above applies, aA separate License is required for each physical location within the City. The application shall: 1. Be in writing, usingon forms promulgated by the Licensing Officer. The form shall include, including a ED. The Licensing Officer shall determine the applicability of an exemption, which shall be subject to appeal pursuant to E.M.C.EMC § 4-4-1-6. F. The Director of Finance may establish a "de minimis" Sales and Use Tax License, for commercial entities grossing or acquiring goods subject to use tax less than thirty thousand dollars ($30,000.00) annually. Englewood, Colorado, Code of Ordinances (Supp. No. 6157) Created: 2024-09-20 11:03:002022-12-14 15:50:52 [EST] TITLE 4 - MUNICIPAL FINANCES AND TAXATION Chapter 4 SALES AND USE TAX Chapter 4 SALES AND USE TAX 4-4-1: Administration of Tax and License Requirement. A. The City Manager's designee shall prescribe forms and reasonable rules and regulations for the making of returnsReturns, the ascertainment, assessment and collection of taxesTaxes imposed, and for proper administration and enforcement. B. Any person or entity selling at retail tangible personal property or services withinPerson Engaged in Business in the City subject to sales taxor otherwise storing, using, or consuming Tangible Personal Property within the City subject to Sales Tax or Use Tax pursuant to this chapterChapter shall obtain and maintain a current City sales tax license.License. C. Any person or entity storing, using, or consuming tangible personal property within the City subject to use tax pursuant to this chapter shall obtain and maintain a current City use tax license. D. The following shall be exempt from obtaining a sales or use tax license:License: 1. Persons holding Garage sales held in accordance with E.M.C.Sales under EMC § 15-16-2; 2. Informal commercial enterprisesBusiness with annual income less than five hundred dollars ($500.00), including lemonade stands and snow shoveling; 3. Commercial sales associated with not-for-profit fundraising with all monies collected returned to a parent organization, including scouting organizations and local school fundraisers; and 4. Retailers holding a state -standard retail license that ensures payment of salesSales and use taxUse Tax to the City, if the retailer either does not have a physical presence or only an incidental physical presence within the City, and has not previously had a City sales or use taxwho qualify for a general business license revoked for failing to complyfree of charge as allowed under certain conditions of section C.R.S. § 39-26-802.9. They may be provided with a City-specific license requirementsnumber for record keeping and track of Sales and Use Taxes paid. (Code 1985, § 4-4-1; Ord. 03-78; Ord. 40-19, § 1; Ord. 32-2022, § 2) signed affidavit by the applicant providing: Page 1 of 45 Style Definition: List Paragraph Style Definition: Normal (Web) Style Definition: Footer Style Definition: Emphasis Style Definition: Header Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: Not Italic Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: List 2, Indent: Left: 0.33" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Footer Page 34 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 2 of 47 b. The name and address of the registered agent who may accept service on behalf of the licensee if the licensee is not a resident of the City of Englewood; c. The official The address to which all official correspondence is to be mailed, and/or an e-mail address at which the licensee mayto receive official notifications from the City. If the licensee does not have a business email the licensee may select (or if there is no e-mail, an additional alternative method of notification which they must certify may be relied upon by the City until the City is notified otherwise in writing of a change;); dc. The name of the commercial enterpriseBusiness, including both the name set forth upon any articles of incorporation and the name under which it is doing business within the City (identified businessBusiness location); ed. The address whereof the commercial enterpriseBusiness is located; fe. A general description of the activity to be conducted by the commercial enterpriseBusiness; gf. A statement of charitable status and supporting documentation, if applicable; hg. The regular hours of operation of the identified businessBusiness location of commercial enterprise; and ih. Any additional information required by the licensing officer or any other provision of the Englewood Municipal Code. B. Review of Application. The applicant shall submit all applicable fees to the Licensing Officer prior to a review of the application for conformance with the provisions of this Code, all in accordance with Section 4-4-1-3or EMC. CB. Denial or Revocation of License. The Licensing Officer is hereby authorized to may deny any applicationsapplication, or renewal applications, or to suspend or revoke a license when the licensing officer determines: 1. The license was obtained by fraud, misrepresentation, or false statements. 2. The licensed activity is a public nuisance as defined by ordinance or statute. 3. The license was issued in error. 4. The licensee has either authorized the commercial enterprise or its premises, or allowed the commercial enterprise or its premises, to be utilized in violation of any license application requirement, or of any regulation or law of the City, State, or Federal government. provided in EMC § 5.The licensee is in default upon any indebtedness or other obligation due the City. 6. The licensee allowed the license to lapse by failing to submit a reapplication before the expiration of a current license. -1-4(D. Licensing Fees. Licensing fees shall be set within the City's fee and rate schedule. Fees associated with the Sales and Use Tax License may provide for the waiver of licensing fees to organizations organized under § 501(c)(3) of the Federal Tax Code, or any analogous legal recognition of charitable status. Request for exemption must be made within an initial request for a Sales and Use Tax License. If a commercial enterprise changes its legal status to a charitable status or from a charitable status it must reapply for a Sales and Use Tax License as a new business.) (Ord. 40-19, § 2) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: List 3 Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 35 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 3 of 47 Formatted: Font: +Body (Calibri) 4-4-1-2 : Duties of Licensing Officer. A. The Director of Finance, or designee, shall serve as the City's Licensing Officer. The Licensing Officer shall: shall have the same duties for this Title as provided in EMC § 5-1. Collect all applicable fees-3 for Title 5, and issue Sales and Use Tax Licensesorders to persons qualified under the provisions of this title; 2. Promulgate and enforce all reasonable rules and regulations necessary for the effective administration and enforcement oflicensees for compliance with this title. Title. 3. Prepare and provide forms necessary to carry out the requirements of this title. 4. Require applicants to submit all affidavits and sign all oaths necessary to administer this title. 5. Notify each applicant of the approval or denial of each application. If such application is denied the grounds for denial shall be provided in writing. 6. Establish rules and regulations for a "de minimis" Sales and Use Tax License, an alternative license applicable to commercial entities grossing less than thirty thousand dollars ($30,000.00) annually, and/or acquiring less than thirty thousand dollars ($30,000.00) of goods subject to use tax annually, such license allowing for reduced application procedures and exemption from sales and use tax audit requirements. Commercial entities meeting the definition of a de minimis business may apply for either the de minimis Sales and Use Tax License or the regular Sales and Use Tax License. (Ord. 40-19, § 3) 4-4-1-3 : Fees and Terms of License. A. A. All The non-refundable application fee and other licensing fees provided for within this title shall be adoptedset by Resolution of the City Council of the City of Englewood and maintained within the City's fee and rate schedule. B. B. Should the City Council exempt Charitable Organizations from any fee, request for exemption must be made with the application for a License. If a Business changes its Charitable Organization legal status, it must apply for a new License. C. All filings received in paper format and/or requiring in-office processing shall be assessed an administrative fee set by the City Council. D. Term. 1. Sales and Use Tax City-issued Licenses issued to commercial enterprises located within the City of Englewood shall expire upon the earlier of two (2) from date of issuance or: any of the following intervening events:: a. Transfer of the commercial enterpriseBusiness to another owner,; b. Transfer of the commercial enterpriseBusiness to another location, ; c. Any change of name associated with the commercial enterprise, Business; d. Any significant change of nature or use of the business,Business; or e. The closure of such commercial enterprise for a period in excess of three (3) months.Business for more than 90 days. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Numbered + Level: 1 + Numbering Style: A, B, C, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.58" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: List 1 Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 36 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 4 of 45 4-4-1-5: Inspections; Enforcement; Notice. A licensee shall make available all records required to be maintained in conformance withby the terms of the Sales and Use Tax License, and Sections 4-4-4-6 and 4-4-4-7 of this titleTitle , to the Licensing Officer, or designee, or any person authorized to carry out enforcement ofenforce this titleTitle. Official notices, including notices of intent to inspect or audit any records, shall be sent to the email address provided for such by the licensee, and/or by regular mail to the official mailing address designated by the licensee at the address to which all official notices shall be sent.provided under EMC § 4-4-1-1. Notice shall be deemed received forty-eight (48) hours after it was sent by email. . Any person who shall : Violate any of the provisions of this chapter, or 4-4-1-4: Modification of Licenses. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) RESERVED 2. Sales and Use Tax Licenses be valid for two (2) years, and shall expire two (2) years from the date of licensureissuance. 3. Enterprises requiring a Sales and Use Tax shall not be subject to fines for failing to obtain a valid license until such license renewal is thirty (30) days overdue. C. No refund of an application fee shall be made.E. Licenses may not be modified or transferred. Formatted: Font: +Body (Calibri) D. All license applications, returns and payments required under this Title received in paper format and requiring in-office processing shall be assessed an administrative fee to be adopted by Resolution of the City Council and set forth within the City's fee and rate schedule. (Ord. 40-19, § 4) Formatted: Font: +Body (Calibri) Licenses are not eligible for modification. Any change to the following information shall terminate the license and require an application for new license within thirty (30) days of the occurrence of such event: 1. Transfer of the commercial enterprise to another owner; 2. Transfer of the commercial enterprise to another location; 3. Any change of name associated with the commercial enterprise, including both the name set forth upon any articles of incorporation and the name under which it is doing business within the City; 4. Any change of the name or address of the licensee; 5. The nature of activity conducted by the commercial enterprise; or 6. Change in designation to/from a charitable status. (Ord. 40-19, § 5) Page 37 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 5 of 47 2. Violate or fail to comply with any order made by the Director of Finance or Licensing Officer, and from which no appeal has been taken, shall be in violation of this Code and shall be subject to those penalties prescribed in Section 4-4-20 of this Municipal Code. D. The penalty for operating without a valid Sales and Use Tax License shall be twenty-five dollars ($25.00) per day. Each day shall be a separate violation. E. The imposition of one (1) penalty for any violation shall not excuse the violation nor permit it to continue, and all such persons shall be required to correct or remedy such violation within ten (10) days, unless an extension shall be approved by the Director of Finance for good cause shown. F. The suspension or revocation of any license or other privileges conferred by the city pursuant to this chapter shall not be regarded as a penalty for the purposes of enforcement of this Code. (Ord. 40-19 , § 6) 4-4-1-6: License Hearings, Orders, and Appeals. A. Upon information of a any violation of this title, or any associated code, ordinanceTitle, other applicable law or regulation, the Licensing Officer shall issue a provisionalan order to the licensee to bring such commercial enterpriseBusiness into compliance. 1. The provisional order, and all other notices issued in association withunder this titleTitle, shall notify the licensee of the specific violation(s), including the citation to the law or regulation, and a short description of the facts of the violation. 2. Before the period of compliance expires as provided within the provisional order, the licensee may submit a written applicationappeal the order, in writing to the Licensing Officer, for an administrativeappeal hearing to be held in front ofbefore an administrative hearing officer. 3. TheWithin fourteen (14) days of receipt, the Licensing Officer shall request the City Clerk assign the request to an administrative hearing officer within fourteen (14) days of the receipt of the application for a hearing. 4. The administrative hearing officer shall schedule an administrative hearing within a reasonable time. The administrative hearing officer shall make a final decision and issue an order in writing within thirty (30) days after the conclusion of the hearing. The decision and order shall be sent by email to both parties at the designated email addresses provided by both parties. An official written copy of the decision and order shall be mailed to both parties to the designated mailing addresses of both parties within twenty-four (24) hours of such documents having been emailed to the partiessending via email. 5. Either party may appeal the final order of the administrative hearing officer pursuant to the any courtRule 106(4)(a) of competent jurisdiction within ten (10) days following the date the final order was emailed to both parties.the Colorado Rules of Civil Procedure. B. A denial of a Sales or Use Tax License by the Licensing Officer shall be deemed a final decision and may be appealed pursuant to the process set forth within this section.to an administrative hearing officer following the procedures above. (Ord. 40-19 , § 7) 4-4-2: Definitions. When used in this Chapter, the following words and phrasesdefinitions shall apply: have the following meanings, unless from the context it clearly appears that a different meaning is indicated: Formatted: Indent: Left: 0", First line: 0" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 38 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 6 of 47 Claim for Recovery means the municipalitya claim for reimbursement of Englewood. Agricultural Producer means a person regularly engaged in the business of using land for the production of commercial crops or commercial livestock. The term includes farmers, market gardeners, commercial fruit growers, livestock breeders, dairymen, poultrymen, and other persons similarly engaged, but does not include a person who breeds or markets animals, birds, or fish for domestic pets nor a person who cultivates, grows, or harvests plants or plant products exclusively for that person's own consumption or casual sale. Auction means any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof.apply: Automotive Vehicle means any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. Automotive Vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive Vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks. Business means all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect. Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. Candy does not include any preparation containing flour, products that require refrigeration or marijuana infused products. Carrier Access Services means the services furnished by a local exchange company to its customers who provide telecommunications services which allow them to provide such telecommunications services. Charitable Organization means any entity which: (1) has been certified as a nonprofit organization under Section 501(c)(3) of the Internal Revenue Code, and (2) is an organization which exclusively, and in a manner consistent with existing laws and for the benefit of an indefinite number of persons or animals, freely and voluntarily ministers to the physical, mental, or spiritual needs of persons or animals, and thereby lessens the burden of government. CityCigarette shall mean any product within the definition at C.R.S. 39-28-202(4), as from time to time amended. Coin Operated Device means any device operated by coins or currency or any substitute therefor. Coins means monetized bullion or other forms of money manufactured from gold, silver, platinum, palladium or other such metals now, inSales and Use Taxes paid to the future or heretofore designated as a medium of exchange under the laws of this State, the United States or any foreign nation. wrong taxing jurisdiction. Collection Costs shall include, but is not limited to, all costs of audit, assessment, bank fees, hearings, execution, lien filing, distraint, litigation, locksmith fees, auction fees and costs, City staff time, prosecution and attorney fees. Commercial Packaging Materials means containers, labels, and/or cases, that become part of the finished product to the purchaser, used by or sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use, and is not returnable to said person for reuse. Commercial Packaging Materials doesdo not include Commercial Shipping Materials. Commercial Shipping Materials means materials that do not become part of the finished product to the purchaser which are used exclusively in the shipping process. Commercial Shipping Materials include but are not limited to containers, labels, pallets, banding material and fasteners, shipping cases, shrink wrap, bubble wrap or other forms of binding, padding or protection. Community Organization means a nonprofit entity organized and operated exclusively for the promotion of social welfare, primarily engaged in promoting the common good and general welfare of the community, so long Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 39 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 7 of 47 as: (1) no part of the net earnings of which inures to the benefit of any private shareholder or individual; (2) no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; and (3) which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. Construction Equipment means any equipment, including mobile machineryMobile Machinery and mobile equipment, which is used to erect, install, alter, demolish, repair, remodel, or otherwise make improvements to any real property, building, structure or infrastructure. Construction Materials means tangible personal propertyTangible Personal Property which, when combined with other tangible personal propertyTangible Personal Property, loses its identity to become an integral and inseparable part of a structure or project including public and private improvements. Construction Materials include, but are not limited to, such things as: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral and inseparable part of completed structure or project are not construction materialsConstruction Materials. Consumer means any personPerson in the City who purchasesPurchases, uses, stores, distributes or otherwise consumes tangible personal propertyTangible Personal Property or taxable services, purchasedTaxable Services, Purchased from sources inside or outside the City. Contract Auditor means a duly authorized agent designated by the taxing authority and qualified to conduct tax audits on behalf of and pursuant to an agreement with the municipality. Contractor means any personPerson who shall build, construct, reconstruct, alter, expand, modify, or improve any building, dwelling, structure, infrastructure, or other improvement to real property for another party pursuant to an agreement. For purposes of this definition, Contractor; also includes subcontractor. Cover Charge means a charge paid to a club or similar entertainment establishment which may, or may not, entitle the patron paying such charge to receive tangible personal property, such as food and/or beverages. Data Processing Equipment means any equipment or system of equipment used in the storage, manipulation, management, display, reception or transmission of information.(s). Digital Product means an electronic product including, but not limited to: (1) "digital images" which means works that include, but are not limited to, the following that are generally recognized in the ordinary and usual sense as "photographs," "logos," "cartoons," or "drawings," (2) "digital audio-visual works" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any, (3) "digital audio works" which means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. For purposes of the definition of "digital audio works," "ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication, and (4) "digital books" which means works that are generally recognized in the ordinary and usual sense as "books." Distribution means the act of distributing any article of tangible personal propertyTangible Personal Property for use or consumption, which may include, but not be limited to, the distribution of advertising gifts, shoppers guides, catalogs, directories, or other property given as prizes, premiums, or for goodwill or in conjunction with the sales of other commodities or services. Dual Residency means those situations including, but not limited to, where a person maintains a residence, place of business or business presence, both within and outside the City. A person shall be deemed to have established a legitimate residence, place of business or business presence outside of the City for purposes of dual Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 40 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 8 of 47 residency if the person has a physical structure owned, leased or rented by such person which is designated by street number or road location outside of the City, has within it a telephone or telephones in the name of such person and conducts business operations on a regular basis at such location in a manner that includes the type of business activities for which the business (person), as defined in this Code, is organized. Dwelling Unit means a building or any portion of a building designed for occupancy as complete, independent living quarters for one (1) or more persons, having direct access from the outside of the building or through a common hall and having living, sleeping, kitchen and sanitary facilities for the exclusive use of the occupants. Economic Nexus means the connection between the City and a Person not having a physical nexus in the State of Colorado, which connection is established when the Person or Marketplace Facilitator makes Retail Sales into the City, and: (1 .) In the previous calendar year, the Person or Marketplace Facilitator has made Retail Sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or (2 .) In the current calendar year, 90 days have passed following the month in which the Person or Marketplace Facilitator has made Retail Sales into the state exceeding the amount specified in C.R.S. § 39-26- 102(3)(c), as amended. This definition does not apply to any Person who is doing business in this state but otherwise applies to any other Person. Engaged in Business in the City means performing or providing services or selling, leasing, renting, delivering or installing tangible personal propertyTangible Personal Property for storageStorage, use or consumption, within the City. Engaged in Business in the City includes, but is not limited to, any one (1) of the following activities by a personPerson: (1) directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of businessBusiness within the taxing jurisdiction; (2) sends one (1) or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit businessBusiness or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; (3) maintains one (1) or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction; (4) owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; (5) is required to collect and remit sales tax as a marketplace facilitator or (6) makes Retailer in the state of Colorado Factory Built Housing means a manufactured home or modular home. Farm Closeout Sale means full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned. Farm Equipment means any farm tractor, as defined in Section 42-1-102(33), C.R.S., any implement of husbandry, as defined in Section 42-1-102(44), C.R.S., and irrigation equipment having a per unit purchase price of at least one thousand dollars ($1,000.00). Farm Equipment also includes, regardless of purchase price, attachments and bailing wire, binders twine and surface wrap used primarily and directly in any farm operation. Farm Equipment also includes, regardless of purchase price, parts that are used in the repair or maintenance of the Farm Equipment described in this Paragraph, all shipping pallets, crates, or aids paid for by a farm operation, and aircraft designed or adapted to undertake agricultural applications. Farm Equipment also includes, regardless of purchase price, dairy equipment. Except for shipping pallets, crates or aids used in the transfer or shipping of agricultural products, Farm Equipment does not include: (1) vehicles subject to the registration requirements of Section 42-3-103, C.R.S., regardless of the purpose for which such vehicles are used; (2) machinery, equipment, that makes more than one (1) delivery into the taxing jurisdictionCity within a twelve- month period or (6) makes Retail Sales sufficient to meet the definitional requirements of Economic Nexus. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 41 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 9 of 47 Food For Home Consumption means food for domestic home consumption as defined in 7 U.S.C. Section§ 2012(k) (2014), as amended, for purposes of the supplemental nutrition assistance program, or any successor program, as defined in 7 U.S.C. Section§ 2012(t), as amended; except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow foods; prepared salads and salad bars; packaged and unpackaged cold sandwiches; deli trays; and or hot or cold beverages served in unsealed containers or cups that are vended by or through machines or non-coin-operated coin collecting food and snack devices on materials, and supplies used in a manner that is incidental to a farm operation; (3) maintenance and janitorial equipment and supplies; and (4) tangible personal property used in any activity other than farming, such as office equipment and supplies and equipment and supplies used in the sale or distribution of farm products, research, or transportation. Farm Operation means the production of any of the following products for profit, including, but not limited to, a business that hires out to produce or harvest such products: (1) agricultural, viticultural, fruit, and vegetable products; (2) livestock; (3) milk; (4) honey; and (5) poultry and eggs. Finance Director means the Finance Director of the City of Englewood or such other person designated by the municipality; Finance Director shall also include such person's designee. behalf of a vendor.Retailer.; Garage SalesSale means sales of tangible personal propertyTangible Personal Property, except automotive vehiclesAutomotive Vehicles, occurring at the residence of or online by the seller, where the property to be sold was originally purchasedPurchased for use by members of the household where such sale is being conducted. The term; includes, but is not limited to, yard sales, estate sales, and block sales. Gross Sales means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal propertyTangible Personal Property or services. Internet Access Services means services that provide or enable computer access by multiple users to the Internet, but shall not include that portion of packaged or bundled services providing phone or television cable services when the package or bundle includes the sale of Internet Access Services. Internet Subscription Service means software programs, systems, data and applications available online through rental, lease or subscription, that provide information and services including, but not limited to, data linking, data research, data analysis, data filtering or record compiling. License means a City of Englewood sales and/or use tax license. Linen Services means services involving the provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers. Lodging Services means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other Person or combination of individuals by whatever name knownPersons to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, short term rental, or similar establishment, for a period of less than thirty (30) days under any concession, permit, right of access, license to use, or other agreement, or otherwise. Machinery means any apparatus consisting of interrelated parts used to produce an article of tangible personal property.Tangible Personal Property. The term includes both the basic unit and any adjunct or attachment necessary for the basic unit to accomplish its intended function. Manufactured Home means any pre-constructed building unit or combination of pre-constructed building units, without motive power, where such unit or units are manufactured in a factory or at a location other than the residential site of the completed home, which is designed and commonly used for occupancy by persons for Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 42 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 10 of 47 residential purposes, in either temporary or permanent locations, and which unit or units are not licensed as a vehicle. ; includes a modular home Manufacturing means the operation or performance of an integrated series of operations which places a product, article, substance, commodity, or other tangible personal propertyTangible Personal Property in a form, composition or character different from that in which it was acquired whether for sale or for use by a manufacturer. The change in form, composition or character must result in a different product having a distinctive name, character or use from the raw or prepared materials. Marketplace means a physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog, or a dedicated sales softwareSoftware application, where tangible personal property, commodities,Tangible Personal Property, taxable products or servicesTaxable Services are offered for sale. Marketplace Facilitator means a personPerson who: (1) Contracts with a marketplace sellerMarketplace Seller or Multichannel Seller to facilitate for consideration, regardless of whether or not the consideration is deducted as fees from the transaction, the sale of the marketplace seller's tangible personal property, commoditiesMarketplace Seller's Tangible Personal Property, products, or services through the person's marketplace;Person's Marketplace; (2) Engages directly or indirectly, through one (1) or more affiliated personsPersons, in transmitting or otherwise communicating the offer or acceptance between a purchaserPurchaser and the marketplace sellerMarketplace Seller or Multichannel Seller; and (3) Either directly or indirectly, through agreements or arrangements with third parties, collects the payment from the purchaser and transmits the payment to the marketplacePurchaser on behalf of the seller. A "“Marketplace Facilitator" does not include a personPerson that exclusively provides internet advertising services or lists products for sale, and that does not otherwise meet this definition. Marketplace Seller means a personPerson, regardless of whether the personPerson is doing businessEngaged in this stateBusiness in the City, who has an agreement with a marketplace facilitatorMarketplace Facilitator and offers for sale tangible personal property, commodities,Tangible Personal Property, products or services through a marketplaceMarketplace owned, operated, or controlled by a marketplace facilitatorMarketplace Facilitator, and through other means. Medical Marijuana means marijuana acquired, possessed, cultivated, manufactured, delivered, transported, supplied, sold, or dispensed to a person who qualifies as a patient with a debilitating medical condition(s) under Article XVIII, Section 14, of the Colorado Constitution, and which person holds a valid "registry identification card" issued by the State of Colorado pursuant to Colorado Constitution, Article XVIII, Section 14. Medical Supplies means Prescription Drugs for Animals, Prescription Drugs for Humans, Prosthetic Devices for Animals, Prosthetic Devices for Humans, and special beds for patients with neuromuscular or similar debilitating ailments, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, insulin, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. This exemptionMedical Supplies excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Strikethrough Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 43 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 11 of 47 Mobile Machinery and Self-Propelled Construction Equipment means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or machineryMachinery, and which may be only incidentally operated or moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches. Modular Home means any structure that consists of multiple sections fabricated, formed or assembled in manufacturing facilities for installation and assembly at the building site, and is constructed to the building codes adopted by the State Division of Housing, created in Section 24-32-706, C.R.S., and is designed to be installed on a permanent foundation. Motor Fuel means gasoline, casing head or natural gasoline, benzol, benzene and naphtha, gasohol and any other liquid prepared, advertised, offered for sale, sold for use or used or commercially usable in internal combustion engines for the generation of power for the propulsion of motor vehicles upon the public highways. The term does not include fuel used for the propulsion or drawing of aircraft or railroad cars or railroad locomotives. Multichannel Seller means a retailerRetailer that offers for sale tangible personal propertyTangible Personal Property, commodities, or services through a marketplace facilitatorMarketplace owned, operated, or controlled by a Marketplace Facilitator, and through other means, such as their own store or their own website. . Newspaper means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term Newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaperNewspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books. Online Garage Sales means sales of tangible personal property, except automotive vehicles, occurring online, where the property to be sold was originally purchased for use by the seller or members of the seller's household. Park means any area used as a park, reservation, playground, beach, ballfield, shelter house, or any other area owned and used by the City and devoted or designated to active or passive recreation, either on a temporary or permanent basis. Person means any individual, firm, partnership, joint venture, corporation, limited liability company, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit. Photovoltaic System means a power system designed to supply usable solar power by means of photovoltaics, a method of converting solar energy into direct current electricity using semiconducting materials that create voltage or electric current in a material upon exposure to light. It consists of an arrangement of several components, including solar panels to absorb and convert sunlight into electricity, a solar inverter to change the electric current from DC to AC, as well as mounting, cabling, metering systems and other electrical accessories to set up a working system. Precious Metal Bullion means any precious metal, including but not limited to, gold, silver, platinum, palladium, that has been put through a process of refining and is in such a state or condition that its value depends upon its precious metal content and not its form. Prepress Preparation Material means all materials used by those in the printing industry including, but not limited to, airbrush color photos, color keys, dies, engravings, light-sensitive film, light-sensitive paper, masking materials, Mylar, plates, proofing materials, tape, transparencies, and veloxes, which are used by printers in the preparation of customer specific layouts or in plates used to fill customers' printing orders, which are eventually Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 44 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 12 of 47 sold to a customer, either in their original purchase form or in an altered form, and for which a sales or use tax is demonstrably collected from the printer's customer, if applicable, either separately from the printed materials or as part of the inclusive price therefor. Materials sold to a printer which are used by the printer for the printer's own purposes, and are not sold, either directly or in an altered form, to a customer, are not included within this definition. Preprinted Newspaper Supplements shall mean inserts, attachments or supplements circulated in newspapers that: (1) are primarily devoted to advertising; and (2) the distribution, insertion, or attachment of which is commonly paid for by the advertiser. Prescription Drugs for Animals means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. SectionSect. 301, et. seq., as amended, to state at a minimum the symbol "“Rx Only,"”, and is dispensed in accordance with any order in writing, dated and signed by a licensed veterinarian specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label. Prescription Drugs for Humans means a drug which, prior to being dispensed or delivered, is required by the federal Food, Drug, and Cosmetic Act, 21 U.S.C. SectionSect. 301, et. seq., as amended, to state at a minimum the symbol "“Rx Only,"”, and is dispensed in accordance with any written or electronic order dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner and immediately reduced to writing by the pharmacist, assistant pharmacist, or pharmacy intern, specifying the name and any required information of the patient for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label. Price or Purchase Price means the aggregate value measured in currency paid or delivered or promised to be paid or delivered in consummation of a sale, without any discount from the price on account of the cost of materials used, labor or service cost, and exclusive of any direct taxTax imposed by the federal government or by this articleTitle, and, in the case of all retail salesRetail Sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if: (1) such exchanged property is to be sold thereafter in the usual course of the retailer's businessRetailer's Business, or (2) such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to taxTax. "Price" or "Purchase Price" includes: (1) The amount of money received or due in cash and credits. (2) Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business.Retailer’s Business. (3) Any consideration valued in money, whereby the manufacturer or someone else reimburses the retailerRetailer for part of the purchase price and other media of exchange. (4) The total price charged on credit sales including finance charges which are not separately stated at the time of sale. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated at the time of sale is not part of the purchase price. (5) Installation, applying, remodeling or repairing the property, delivery and wheeling-in charges included in the purchase price and not separately stated. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Bold Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Indent: First line: 0.25" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Bold Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 45 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 13 of 47 (6) Transportation and other charges to effect delivery of tangible personal propertyTangible Personal Property to the purchaser. (7) Indirect federal manufacturers' excise taxesTaxes, such as taxesTaxes on automobiles, tires and floor stock. (8) The gross purchase price of articles sold after manufacturingManufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon. "Price" or "Purchase Price" shall not include: (1) Any salesSales or use taxUse Tax imposed by the State of Colorado or by any political subdivision thereof. (2) The fair market value of property exchanged if such property is to be sold thereafter in the retailers'Retailers' usual course of businessBusiness. This is not limited to exchanges in Colorado. Out of state trade-ins are an allowable adjustment to the purchase price. (3) Discounts from the original price if such discount and the corresponding decrease in sales taxSales Tax due is actually passed on to the purchaser, and the seller is not reimbursed for the discount by the manufacturer or someone else. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross salesGross Sales. Private Communications Services means telecommunications services furnished to a subscriber, which entitles the subscriber to exclusive or priority use of any communication channel or groups of channels, or to the exclusive or priority use of any interstate intercommunications system for the subscriber's stations. Prosthetic Devices for Animals means any artificial limb, part, device or appliance for animal use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed veterinarian. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories. Prosthetic Devices for Humans means any artificial limb, part, device or appliance for human use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators with related accessories. Purchase or Sale means the acquisition for any consideration by any personPerson of tangible personal propertyTangible Personal Property, other taxable products or taxable servicesTaxable Services that are purchased, leased, rented, or sold. These terms include capital leases, installment and credit sales, and property and services acquired by: (1) Transfer, either conditionally or absolutely, of title or possession or both to tangible personal propertyTangible Personal Property, other taxable products, or taxable servicesTaxable Services; (2) A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal propertyTangible Personal Property, other taxable products, or taxable servicesTaxable Services; (3) Performance of taxable servicesTaxable Services; or (4) Barter or exchange for other tangible personal propertyTangible Personal Property, other taxableTaxable products, or servicesServices. The terms "Purchase" and "Sale" do not include: Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Normal, Indent: First line: 0.25" Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 46 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 14 of 47 assets (1) A division of partnership assets among the partners according to their interests in the partnership; (2) The transfer of assets of shareholders in the formation or dissolution of professional corporations, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of assets; (3) The dissolution and the pro rata distribution of the corporation's assets to its stockholders, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of assets; (4) A transfer of a partnership or limited liability company interest; (5) The transfer of assets to a commencing or existing partnership or limited liability company, if no consideration including, but not limited to, the assumption of a liability is paid for the transfer of (6) The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder; Rail Carrier means as defined in Section 10102 of Title 49 of the United States Code as of October 10, 2013, and as it may be amended hereafter. Rail Carrier Part means any tangible personal property that is originally designed and intended to be permanently affixed or attached as a component part of a locomotive or rail car used by a rail carrier. Realty- means land and anything fixed, immovable, or permanently attached to it such as buildings, walls, fixtures, improvements, roads, trees, shrubs, fences, sewers, structures, and utility systems. Recreation Services means all services relating to athletic or entertainment participation events and/or activities including but not limited to pool, golf, billiards, skating, tennis, bowling, health/athletic club memberships, coin operated amusement devices, video games and video club memberships. Renewable Energy means any energy resource that is naturally regenerated over a short time scale and derived directly from the sun (such as thermal, photochemical, and photoelectric), indirectly from the sun (such as wind, hydropower, and photosynthetic energy stored in biomass), or from other natural movements and mechanisms of the environment (such as geothermal and tidal energy). Renewable Energy does not include energy resources derived from fossil fuels, waste products from fossil sources, or waste products from inorganic sources. Resident means a person who resides or maintains one or more places of businessBusiness within the City, regardless of whether that person also resides or maintains a place of businessBusiness outside of the City. Retail Sales means all sales Sales except wholesale Wholesale salesSales. Retailer or vVendor means any personPerson selling, leasing, renting, or granting a license to use tangible personal propertyTangible Personal Property or services at retail. Retailer shall include, but is not limited to, any: (1). Auctioneer; (2). Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer; (3). Charitable organization or governmental entity which makes sales of tangible personal propertyTangible Personal Property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes; (4). Retailer-contractorContractor, when acting in the capacity of a seller of building supplies, construction materialsConstruction Materials, and other tangible personal property; andTangible Personal Property; (5). Marketplace facilitatorFacilitator, a marketplace sellerMarketplace Seller, and a multichannel seller engaged in business in the City.Multichannel Seller; and Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 47 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 15 of 47 6. Any Person furnishing or selling Lodging Services. Retailer-Contractor means a contractor who is also a retailer of building supplies, construction materials, or other tangible personal property, and purchases, manufactures, or fabricates such property for sale (which may include installation), repair work, time and materials jobs, and/or lump sum contracts. Return means any form prescribed by the City of Englewood administration for computing and reporting a total tax liability. Sale that Benefits a Colorado School means a sale of a commodity or service from which all proceeds of the sale, less only the actual cost of the commodity or service to a person or entity as described in this Code, are donated to a school or a school-approved student organization. Sales or Sales, see the definition or Purchase or Sale above. Sales Tax means the taxTax that is collected or required to be collected and remitted by a retailerRetailer on sales taxedSales Taxed under this CodeTitle. School means a public or nonpublic school for students in kindergarten through 12th grade or any portion thereof. Security System Services means electronic alarm and/or monitoring services. Such term does not include non-electronic security services such as consulting or human or guard dog patrol services. Soft Drink means a nonalcoholic beverage that contains natural or artificial sweeteners. "Soft drink" does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by volume. Software Program means a sequence of instructions that can be measured, interpreted and executed by an electronic device (e.g., a computer, tablets, smart phones) regardless of the means by which it is accessed or the medium of conveyance. Software program includes: (1) custom software program, which is a software program prepared to the special order or specifications of a single customer; (2) pre-written software program, which is a software program prepared for sale or license to multiple users, and not to the special order or specifications of a single customer. Pre-written software is commonly referred to as "canned," "off-the-shelf ("COTS")," "mass produced" or "standardized;" (3) modified software, which means pre-written software that is altered or enhanced by someone other than the purchaser to create a program for a particular user; and or (4) the generic term "software," "software application," as well as "updates," "upgrades," "patches," "user exits," and any items which add or extend functionality to existing software programs. Software as a Service means software that is rented, leased or subscribed to from a provider and used at the consumer'sConsumer's location, including but not limited to applications, systems or programs. Software License Fee means a fee charged for the right to use, access, or maintain software programs. Software Maintenance Agreement means an agreement, typically with a software provider, that may include (1) provisions to maintain the right to use the software; (2) provisions for software upgrades including code updates, version updates, code fix modifications, enhancements, and added or new functional capabilities loaded into existing software, or (3) technical support. Solar Thermal Systems means a system whose primary purpose is to use energy from the sun to produce heat or cold for: (1) heating or cooling a residential or commercial building; (2) heating or cooling water; or (3) any industrial, commercial, or manufacturing process. Sound System Services means the provision of broadcast or pre-recorded audio programming to a building or portion thereof. Such term does not include installation of sound systems where the entire system becomes the property of the building owner or the sound system service is for presentation of live performances. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 48 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 16 of 47 number without incurring an additional charge for the call. Total Tax Liability means the total of all tax, penalties and/or interest owed by a taxpayer and shall include sales tax collected in excess of such tax computed on total sales. Transient/Temporary Sale means a sale by any person who engages in a temporary business of selling and delivering goods within the city for a period of no more than seven (7) consecutive days. Transient/Temporary Vendor means any person who engages in the business of Transient/Temporary Sales. Use means the exercise, for any length of time by any personPerson within the City of any right, power or dominion over tangible personal propertyTangible Personal Property or services when rented, leased or purchasedPurchased at retail from sources either within or without the City from any personPerson or vendorRetailer or used in the performance of a contract in the City whether or not such tangible personal Special Fuel means kerosene oil, kerosene distillate, diesel fuel, all liquefied petroleum gases, and all combustible gases and liquids for use in the generation of power for propulsion of motor vehicles upon the public highways. The term does not include fuel used for the propulsion or drawing of aircraft, railroad cars or railroad locomotives. Special Sales Event means any sales event which includes more than three (3) vendors taking place at a single location for a limited period of time not to exceed seven (7) consecutive days. Storage means any keeping or retention of, or exercise dominion or control over, or possession of, for any length of time, tangible personal propertyTangible Personal Property not while in transit but on a stand still basis for future use when leased, rented or purchasedPurchased at retail from sources either within or without the City from any personPerson or vendorRetailer. Tangible Personal Property means personal property that can be one or more of the following: seen, weighed, measured, felt, touched, stored, transported, exchanged, or that is in any other manner perceptible to the senses. Tax means the use taxUse Tax due from a consumerConsumer or the sales taxSales Tax due from a retailerRetailer or the sum of both due from a retailerRetailer who also consumes. Tax Deficiency or Deficiency means any amount of taxTax, penalty, interest, or other fee that is not reported and/or not paid on or before the date that any returnReturn or payment of the taxTax is required under the terms of this CodeChapter. Taxable Sales means gross salesGross Sales less any exemptions and deductions specified in this ChapterCode. Taxable Services means services subject to taxTax pursuant to this ChapterCode. Taxpayer means any personPerson obligated to collect and/or pay taxTax under the terms of this ChapterCode. Telecommunications Service means the service of which the object is the transmission of any two-way interactive electronic or electromagnetic communications including but not limited to voice, image, data and any other information, by the use of any means but not limited to wire, cable, fiber optical cable, microwave, radio wave, Voice over Internet Protocol (VoIP), or any combinations of such media, including any form of mobile two- way communication. Television and Entertainment Services means audio or visual content that can be transmitted electronically by any means, for which a charge is imposed. Therapeutic Device means devices, appliances, or related accessories that correct or treat a human physical disability or surgically created abnormality. Toll Free Telecommunications Service means a Telecommunications Service that allows a caller to dial a Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 49 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 17 of 47 There The Tax under EMC § 4-4-4-2 shall be collected and paid as a tax the amounts stated in Section 4-4-4-2 upon the following: A. On the purchase priceThe Purchase Price paid or charged upon all retail salesSales and purchasesPurchases of tangible personal propertyTangible Personal Property, and products within the boundaries of the City, including delivery within the boundaries of the City, including . The Purchase Price paid or charged for the sale or furnishing of telecommunications servicesTelecommunications Services, electricity, steam heat or gas. services Upon the amount paid for all meals, including cover charges, if any, furnished in any restaurant, eating house, hotel, drugstore, club, resort or such place at which meals or food are sold to the public. Upon the rental fee, price, or other consideration paid or received for the rental or lease of any room, rooms, or mobile home for lodging purposes in any establishment making such available to the public. C. The Purchase Price paid or charged for food or drink prepared for immediate consumption. D. The Purchase Price paid or received for Lodging Services. Wholesale Sales means a sale by wholesalersWholesalers to retailersRetailers, jobbers, dealers, or other wholesalersWholesalers for resale and does not include a sale by Wholesalers to users or consumersConsumers not for resale; latter types of salesSales shall be deemed to be Retail Sales and shall be subject to the provisions of this chapterChapter. Wholesaler means any personPerson doing an organized wholesale or jobbing businessBusiness and selling to Retailers, jobbers, dealers, or other Wholesalers, for the purpose of resale, and not for storage, useStorage, Use, consumption, or distributionDistribution. (Code 1985, § 4-4-2; Ord. 00-7, § 29; Ord. 39-13, § 1; Ord. 11-19 , § 1; Ord. 15-20 , § 1) 4-4-3: Purpose of Tax, Distribution of Proceeds. The City Council hereby declares that the purpose of the levy of the taxesTaxes imposed by this Chapter is for the raising of funds for payment of the general operating expenses of the City and for capital improvements; provided, however, that all of those revenues derived on the useUse, consumption or storageStorage of those items contained in SubsectionEMC § 4-4-5-3B of this Chapter, dealing with motor vehicles3(B) (Automotive Vehicles, trailers or semi-trailers, building materials and supplies,) shall be segregated, held apart and deposited into a separate capital improvement account and shall be used solely to fund and finance the capital improvements of the City. (Code 1985, § 4-4-3) 4-4-4: Sales Tax Imposed. 4-4-4-1: Taxable Items. withdrawal of items from inventory for consumption. Use Tax means the taxTax paid or required to be paid by a consumerConsumer for using, storing, distributing or otherwise consuming tangible personal propertyTangible Personal Property or taxable servicesTaxable Services inside the City. propertyTangible Personal Property is owned or not owned by the taxpayerTaxpayer. Use also includes the Formatted ... [1] Formatted ... [2] Formatted ... [3] Formatted ... [4] Formatted ... [5] Formatted ... [6] Formatted ... [7] Formatted ... [8] Formatted ... [9] Formatted ... [10] Formatted ... [11] Formatted ... [12] Formatted ... [13] Formatted ... [14] Formatted ... [15] Formatted ... [16] Formatted ... [17] Formatted ... [18] Formatted ... [19] Formatted ... [20] Formatted ... [21] Formatted ... [22] Formatted ... [23] Formatted ... [24] Formatted ... [25] Formatted ... [26] Formatted ... [27] Formatted ... [28] Formatted ... [29] Formatted ... [30] Formatted ... [31] Formatted ... [32] Formatted ... [33] Formatted ... [34] Formatted ... [36] Formatted ... [35] Formatted ... [37] Formatted ... [38] Page 50 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 18 of 47 (Code 1985, § 4-4-4-2; Ord. 98-88; Ord. No. 00-43; Ord. 10-2023, § 1) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) E. The Purchase Price paid for Software Programs, Software as a Service, Software License Fees, and Software Maintenance Agreements. (Code 1985, § 4-4-4-1) 4-4-4-2: Sales Tax Levy. A. There is hereby imposed upon all sales of all items specified in EMC § 4-4-4-1, within the boundaries of the City, a sales tax. Effective January 1, 2023, the amount of such sales tax shall be three and four-fifths percent (3.8%) of the sales price. The tax imposed by this section shall be calculated to the nearest penny, but all tax of a fraction of a penny of fifty percent (50%) or more shall be rounded up and all tax of a fraction of a penny or less than fifty percent (50%) shall be rounded down. B. A. A Tax of three and eighty-hundredths (3.8%) percent is imposed and levied upon all Taxable Items described in EMC § 4-4-4-1. B. The following taxesTaxes are hereby levied upon the rental fee, pricePrice, or other consideration paid or received, upon the rental or lease of any room, rooms or mobile homes for Sales of Lodging Services: 1. lodging purposes The Sales Tax in any hotel, motel, lodge, resort, club, rooming house, apartment building or other establishment, making such rooms available to the public, where the period of lodging for which such rental fee, price or other consideration is paid or received shall be less than thirty (30) days. Those taxes hereby levied are: 1. The sales tax imposed by set forth in the preceding subsection A of this Section; and above; plus 2. Two percent (2%) of the of the cost of the rental fee, price, or other consideration paid or received for the lodging on each full dollar of said rental fee. The person, partnership, corporation, or other entity making such rooms available shall, for all purposes of this Chapter, be deemed to be a "retailer" as defined in EMC § 4-4-2.Purchase Price. C. The retailerRetailers shall add the taxTaxes imposed hereto to the saleSale or charge of the item sold, showing such taxTax as a separate and distinct item, and, when added, such taxTax shall constitute a part of such pricePrice or charge, shall be a debt from the purchaserPurchaser to the retailerRetailer until paid, and shall be recoverable at law in the same manner as other debts. D. Any commercial enterprise, whether sole proprietorship, partnership or corporation, who shall enter into any agreement with a charitable organization or government entity with the sole purpose of providing tangible personal property to be sold to the general public by agents of said organization or entity for the purposes of fundraising for the organization or entity shall be deemed to be the retailer. The retailer shall calculate into the final sales price any applicable sales tax which may result from the sale and shall be wholly responsible for the remittance of such sales tax without reducing the benefit to the charitable organization or government entity. E. For transactions consummated on or after January 1, 2023, the City's sales tax shall not apply to 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 properly and proportionately imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of three and four-fifths percent (3.8%). A credit shall be granted against the City's sales tax 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 municipality. The amount of the credit shall not exceed three and four-fifths percent (3.8%). Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: List 2 Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 51 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 19 of 47 4-4-4-2A: Establishment of Sales Tax upon the Sale of Retail Marijuana. A. The CitySale of Englewoodretail marijuana shall imposebe subject to an additional sales taxSales Tax of B. To implement Initiated Ballot Issue 300, 2016, staff is directed to the annual proposed City budget shall include within the annual budget, a one and one-half percent (1.5%) annual increase in the additional sales taxSales Tax imposed upon the sale of retail marijuana, up to a maximum of fifteen percent (15%). The City Council may modify the annual additional sales taxSales Tax increase as part of the annual budgeting process. Approval of the annual budget will include approval of the sales taxSales Tax rate for retail marijuana, all in conformance with the provisions of Section 4-4-4-2A above. (Ord. 7-19 , § 1) 4-4-4-3: Exemptions to Sales Tax. A. Exempt Items: The saleSale of the following classes of tangible personal property are exempt from the taxTax imposed by SectionEMC § 4-4-4-2: 1. Motor vehicles,Automotive Vehicles, trailers and semi-trailers, registered outside of the City. 2. Sales of tangible personal propertyTangible Personal Property where both the following conditions exist:: a. The salesSales are to parties who are residentsResidents of, or doing businessBusiness in, the State of Colorado, but outside the City; and b. The articles purchasedPurchased are to be delivered to the purchaserPurchaser outside of the City by common carrier or by the, conveyance ofby the seller or by mail. 3. Sale of fuel used for the operation of internal combustion engines. 4. Sale of medicine, medical supplies, orthopedic braces and appliances, dental appliances, hearing aids, crutches, wheel chairs, eye glasses or other mechanical contrivances when purchased with a licensed practitioner's written prescription. Medical supplies, drugs, prosthetic medical and dental appliances, and special beds for patients with neuromuscular or similar debilitating ailments, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, three and one-half percent (3.5%), that may be raised up to fifteen percent (15%) on the sale of retail marijuana in Englewood; provided the tax shall not be raised above three and one-half percent (3.5%) on or before January 1, 2018, and cannot be raised by more than one and one-half percent (1.5%) per year, with the tax to a maximum additional Sales Tax of fifteen percent (15%).Tax revenues beingso collected and used toshall fund local law enforcement, educational programs designated by the City and other City general operating expenses of the City of Englewood. (Ord. 6-19 , § 1) 4-4-4-2B: Annual Increase of Sales Tax upon the Sale of Retail Marijuana. Formatted ... [39] Formatted ... [40] Formatted ... [41] Formatted ... [42] Formatted ... [43] Formatted ... [44] Formatted ... [45] Formatted ... [46] Formatted ... [47] Formatted ... [48] Formatted ... [49] Formatted ... [50] Formatted ... [51] Formatted ... [52] Formatted ... [53] Formatted ... [54] Formatted ... [55] Formatted ... [56] Formatted ... [57] Formatted ... [58] Formatted ... [59] Formatted ... [60] Formatted ... [61] Formatted ... [62] Formatted ... [63] Formatted ... [64] Formatted ... [65] Formatted ... [66] Formatted ... [67] Formatted ... [68] Formatted ... [69] Formatted ... [70] Formatted ... [71] Formatted ... [72] Formatted ... [73] Formatted ... [74] Formatted ... [75] Formatted ... [76] Formatted ... [77] Page 52 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 20 of 47 insulin, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. This exemption excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded. 5. Sales of food products which are to be consumed off the premises of the vendor. As used herein "food" means food which is advertised or marketed for home consumption and sold in the same form, condition, quantities and packaging as is commonly sold by grocers. The term includes cereals and cereal products; milk and milk products; meat and meat products; fish and fish products; eggs and egg products; vegetables and vegetable products; fruit and fruit products; sugar, sugar products and sugar substitutes; coffees and coffee substitutes; teas, cocoa and cocoa products; spices, condiments, salt and oleomargarine. The term "food" does not include chewing gum; spirituous malt or vinous liquors; cocktail mixes; proprietary medicines; nostrums; lozenges; tonics; vitamins and other dietary supplements; water, mineral water and carbonated water marketed in containers; ice; pet foods; food or drink purchased and used by a business or commercial entity by serving to customers or employees (not resold); food or drink furnished, prepared or served for consumption at tables, chairs or counters or from trays; glasses, dishes or other tableware provided by the retailer; prepared food or drink sold by retailers who regularly sell for consumption on or near the premises of the retailer even though such food or drink is sold on a "take out" or "to go" order and is bagged, packaged or wrapped and taken from the premises of the retailer; and food or drink vended by or through machines on behalf of a vendor. 3. Sales of Motor Fuel 4. Sales of Medical Supplies. 5. Sales of Food for Home Consumption. 6. Sales of goods manufactured within the City and sold directly by the manufacturer to a common carrier operating in interstate commerce as the ultimate consumerConsumer thereof. 7. For transactions consummated on or after January 1, 1986, the City's sales tax shall not apply to the sale of Sale of construction and building materials, as the term is used in Section 29-2-109, C.R.S., if such materials are picked up by the purchaserPurchaser and if the purchaserPurchaser of such materials presents to the retailerRetailer a building permit or other documentation acceptable to the City evidencing that a local use taxUse Tax has been paid or is required to be paid, or that such purchaserPurchaser presents a building permit or other documentation acceptable to the City evidencing that such purchaserPurchaser is exempt from payment of Use Tax pursuant to SectionEMC § 4-4-5-2. 8. Sales of newspapersNewspapers and magazines. 9. Sales of tangible personal propertyTangible Personal Property at a garage sale as defined herein and notGarage Sale in violation ofcompliance with EMC § 15-16-2 EMC. 10. Exempt Commercial Packaging Materials: Containers, labels and shipping cases sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit, or use that meets all of the following conditions: 1) is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product; 2) is transferred by said person along with and as a part of the finished product to the purchaser; and 3) is not returnable to said person for reuse. B. Exempt Taxpayers: Sales to the following classes of taxpayers shall be exempt from the tax imposed by this Chapter: Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 53 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 21 of 47 16. All sales to the United States government;, to the State of Coloradostate, its departments orand institutions, and to the political subdivisions thereof, that are: Billed directly to such governmental entities; Paid directly from funds of such governmental entities; and Used exclusively by such governmental entities in their governmental capacity only; in allcapacities. 17. All sales to the City; providing, however, that no commercial, industrial or other banking institution, organized or chartered by the United States government, any agency or department thereof, or by the State of Colorado, shall be considered a governmental institution for the purpose of this exemption. charitable organizations that are: 2. Sales 1. Billed directly to religious,the charitable and eleemosynary institutions, in the conduct of their regular religious, organization; Paid directly from funds of the charitable and eleemosynary functions and activities. organization; and Nothing herein contained shall be deemed to exempt from the tax levied by this Chapter, sales of building materials or supplies to be used by a contractor for the construction of an improvement for any of the institutions or agencies enumerated in subsection B1 or B2 hereof. Persons purchasing tangible personal property at a garage sale as defined herein and not in violation of 15-16-2 EMC. 1. Sales 10. Commercial packaging materials 11. Sales of cigarettes, including any product defined by C.R.S. § 39-28-202(4), as amended. 12. Sales of Lodging Services provided to any natural person for a period of more than thirty (30) consecutive days; 13. The retail delivery fee consisting of the community access retail delivery fee imposed in C.R.S. § 24-38.5- 303(7), the clean fleet retail delivery fee imposed in C.R.S. § 25-7.5-103(8), the clean transit retail delivery fee imposed in C.R.S. § 43-4-1203(7), the retail delivery fee imposed in C.R.S. § 43-4-218(3), the bridge and tunnel retail delivery fee imposed in C.R.S. § 43-4-805 (5)(g.7), and the air pollution mitigation retail delivery fee imposed in C.R.S. § 43-4- 1303(8), as such sections existed on June 17, 2021. 14. The carryout bag fee imposed in C.R.S. § 25-17-505, as such section existed on July 6, 2021. 15. Forty-eight percent (48%) of the Purchase Price of a new Manufactured Home; except that the entire Purchase Price in any subsequent Sale of such a Manufactured Home, after it has been once subject to the payment of Sales or Use Tax under this Chapter, is exempt from taxation under this Chapter. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Indent: Left: 0.23", First line: 0" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Indent: Hanging: 0.16" C3. Used exclusively for the charitable organization's organizational or operational purposes. 18. The City's Sales Tax shall not apply to 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 properly and proportionately imposed on the Purchaser or user by another municipality equal to or in excess of the Sales Tax levied in EMC § 4-4-4-2. A credit shall be granted against the City's Sales Tax 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 another municipality. The amount of the credit shall not exceed the Sales Tax rate in EMC § 4-4-4-2. For the transactions consummated on or before January 1, 2023, the credit applicable to the exemptions above shall not exceed three and one-half percent (3.50%). Page 54 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 22 of 47 B. Burden of Providing Exemptions; Disputes: The burden of proof that any retailerRetailer is exempt from collecting a taxTax upon any goods sold and paying the same to the City, or from making returnReturn for the same, shall be on the retailerRetailer under such reasonable requirements of proof as the City may prescribe. Should a dispute arise between any purchaserPurchaser and seller as to whether or not any retail saleRetail Sale is exempt from taxation hereunder, the seller shall, nevertheless, collect and the purchaserPurchaser shall pay such taxTax; and the seller shall thereupon issue to the purchaserPurchaser a receipt, or certificate, on forms prescribed by the City showing the names of the seller and purchaserPurchaser, the items purchasedPurchased, the date, pricePrice, amount of taxTax paid, and a brief statement of the claim of exemption. Thereafter the purchaserPurchaser may apply to the City for a refund of such taxesTaxes and it shall then be the duty of the City toshall determine the question of exemption. In any case where the City refunds any taxesTaxes, it may collect from the retailerRetailer the amount of taxesTaxes retained by him/herthem as a fee which is attributable to the transaction. (Code 1985, § 4-4-4-3; Ord. 00-7; Ord. 00-43; Ord. 02-26; Ord. 02-31; Ord. 05-48, § 1; Ord. 43-17 , § 1; Ord. 11-19 , § 2) 4-4-4-4 : Reserved. Editor's note(s)—Ord. No. 40-19 , § 8, adopted Sept. 16, 2019, repealed § 4-4-4-4, which pertained to the license required for marijuana retailer and derived from the Code of 1985, § 4-4-4-4; Ord. 02-31; Ord. 05-48, § 2; and Ord. 08-70, § 1. 4-4-4-5 : Itinerant Vendors; Bond RequirementsReserved. Any retailer who does not intend to be actively engaged in selling for a period greater than three (3) consecutive months, shall, prior to obtaining said license, deposit with the City, a cash or surety bond in the amount of sixty dollars ($60.00) for the benefit of the City, in such form as may be approved by the City, which bond shall be conditioned upon and security for the payment of the retail sales taxes due or to become due. Such retailers shall make reports of the amount of taxes collected, shall pay the same to the City upon such forms and at such times as the City may require. Any failure to make such report or to pay any tax due at the time specified shall cause an immediate suspension to the license and the forfeiture of the bond posted. (Code 1985, § 4-4-4-5; Ord. 00-7) 4-4-4-6 : Books and Records Kept. It shall be Every Taxpayer or other Person liable to the duty of every personCity for Sales or Use Tax under this Chapter, including Taxpayers and other Persons that apply or that are required byto apply for a permit to improve Realty, shall keep and preserve for a period of four (4) years from the provisions of Section 4-4-1 to obtain a Sales and Use Tax License, to keep and preserve suitable records of all sales made by him/her, and date the Tax is due such other books or, accounts and records, including, without limitation, original Sales and Purchase records, as may be necessary to determine the amount of tax for the collection of which he/she is liable hereunder. It shall beTax that the duty of every such person to keep and preserve for a period of three (3) years all invoices of goods and merchandise purchased for resaleTaxpayer or other Person is liable to pay or collect, and all such books, invoicesaccounts and other records shall be open for examination at any time by City Personnel. the City. Upon demand by the Finance Director’s designee, the Taxpayer shall make the books, invoices, accounts or other records it maintains available as directed by the City for examination, inspection and audit. The Taxpayer shall maintain its books, invoices, accounts or other records until the examination, inspection and audit is completed. Formatted ... [78] Formatted ... [79] Formatted ... [80] Formatted ... [81] Formatted ... [82] Formatted ... [83] Formatted ... [84] Formatted ... [85] Formatted ... [86] Formatted ... [87] Formatted ... [88] Formatted ... [89] Formatted ... [90] Formatted ... [91] Formatted ... [92] Formatted ... [93] Formatted ... [94] Formatted ... [95] Formatted ... [96] Formatted ... [97] Formatted ... [98] Formatted ... [99] Formatted ... [100] Formatted ... [101] Formatted ... [102] Formatted ... [103] Formatted ... [104] Formatted ... [105] Formatted ... [106] Formatted ... [107] Formatted ... [108] Formatted ... [109] Formatted ... [110] Formatted ... [111] Formatted ... [112] Formatted ... [113] Formatted ... [114] Formatted ... [115] Formatted ... [116] Formatted ... [117] Page 55 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 23 of 47 4-4-4-8: Location Guide Retailer Responsibilities. (Code 1985, § 4-4-4-6; Ord. 00-7; Ord. 40-19 , § 9) 4-4-4-7 : Sales Tax Returns. A. Every personPerson required to obtain a Sales and Use Tax License pursuant EMC § 4-4-1under this Chapter shall file a sales tax returnSales Tax Return, with payment of taxTax owed, if any, upon through the standard Municipal sales and use tax reporting form as adoptedmeans directed by the Executive Director of the Colorado Department of Revenue, notCity, no later than the twentieth (20th ) day of each month for the preceding calendar month; providedif, however, that if the accounting methods regularly employed by the licensed retailer in the transaction of his/her business, or other conditions, are such that reports of salesSales made on a calendar monthly basis will impose unnecessaryundue hardship, the Finance Director may, upon request of said retailerRetailer and in the Director’s sole discretion, accept reports at suchalternative intervals as will, in his/her opinion, better suit the convenience of the taxpayer, andif it will not jeopardize the collection of the taxTax. B. The returns so filed shall contain such information as may enable the Director to accurately determine the amount of tax collected by the person filing the return, but in all cases shall contain the following information: 1. The amount of gross taxable sales made by the retailer during the period for which the return is filed; 2. The total sales price of all property returned by the purchaser as a result of a return of goods sold by the retailer; provided, the original sale was a taxable transaction; 3. The total fair market value of any property received by the retailer as a result of an exchange of property; provided the property so received is held by the retailer to be sold or leased to a user or consumer in the regular course of his/her business; 4. The total amount of retail sales which are exempt from the tax imposed by EMC § 4-4-4-2 by reason of the provisions of EMC § 4-4-4-3; 5. The total amount of sales made on credit, the obligation for which is not secured by a conditional sales contract, chattel mortgage or other security instrument entitling the retailer to repossess the item sold, which are found to be worthless and which may be deducted as bad debts on the retailer's Federal income tax return. C. The return shall be accompanied by an amount equal to the sales tax required to be collected by the retailer but which, in no case, shall be less than the amount actually collected, nor less than three and four-fifths percent (3.8%) of the figure derived by subtracting from the gross taxable sales, as reflected on the return, the total sales described in subsections B.2., 3., 4. and 5. above, as reflected on the return. D. All other personsPersons shall pay to the DirectorFinance Director’s designee the amount of any taxTax due under the provisions of EMC § 4-4-4-7, notthis Chapter no later than fifteen (15thirty (30) days after the date that said taxTax becomes due. E. Beginning January 1, 2016; all licenseC. All License applications, returnsReturns and payments required under this chapterChapter received in paper format and/or requiring in-office processing shall be assessed an administrative fee set by City Council within its Fee and Rate Schedule. (Code 1985, § 4-4-4-7; Ord. 02-58; Ord. 05-48, § 3; Ord. 09-35, § 1; Ord. 11-55, § 1; Ord. 14-15, § 1; Ord. 40-19 , § 10; Ord. 10-2023, § 2) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: 12 pt, Bold Formatted: History Note Page 56 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 24 of 47 A. A. Retailer responsibility for collection of Tax. Every Retailer Engaged in Business and selling at retail shall be liable and responsible for the collection of an amount equivalent to the amount of the Tax imposed by this Chapter computed on the total of all sales made by the Retailer of taxable Tangible Personal Property, products or services. B. Retailer responsibility for remittance of Tax. Every Retailer obligated to collect and/or pay any of the Tax imposed by this Chapter shall file a return and remit the total amount due to the City in accordance with EMC § 4-4-4-7 C. Timely payment evidence; computation of dates. 1. Timely payment may be evidenced by the transaction processing date, postmark date if mailed. Payments processed by the Finance Department or tax portals or postmarked on or before the due date will be considered timely. 2. Any due date, payment date or deadline for paying tax due, providing information or taking other action which falls on a Saturday, Sunday or legal holiday recognized by either the federal government or the State shall be extended to the first business day following such weekend or holiday. D. Every Retailer shall be responsible for verifying the address of the sale to determine the correction jurisdiction to which the Taxes are owed. 1. Street Guide. The City shall make available to any requesting vendor a street guide showing the boundaries of the City. For transactions consummated on or after January 1, 1986, the requesting vendorA Retailer may rely on the most current version of such street guide and any update thereof, available to such vendor, in determining whether to collect a City a salesSales Tax or use taxUse Tax or both. No penalty shall be imposed or action for deficiencyTax Deficiency maintained against such a vendorRetailer who in good faith complies with the most recent version of the street guide available to it. 2. B. Electronic Database—Address Locator. i. 1. Any retailerRetailer that collects and remits sales taxSales Tax to the City of Englewood as provided in this Section may use an electronic database of state addresses certified by the State Department of Revenue pursuant to C.R.S. § 39-26- 105.3 C.R.S. to determine the jurisdictions to which taxTax is owed. Formatted: Font: +Body (Calibri), 10 pt, Not Bold, Not Italic Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Section, Numbered + Level: 2 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.75" + Indent at: 1" Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), 10 pt, Not Bold, Not Italic Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Section, Numbered + Level: 3 + Numbering Style: i, ii, iii, … + Start at: 1 + Alignment: Right + Aligned at: 1.38" + Indent at: 1.5" Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri), 10 pt, Not Bold Formatted: Font: +Body (Calibri) Page 57 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 25 of 47 a multichannel seller: (Ord. 08-70, § 2) shall keep and preserve such records as prescribed by the City Manager or his or her designee to demonstrate thathave the burden to prove it used the most current information available in the electronic database on the date the sale(s) occurred. If an error in collecting and remitting is a result ofThis subsection shall not apply to errors resulting from a deceptive or false representation, a false representation, fraud or negligence, the provisions of this Section shall not apply. . 4-4-4-9: Marketplace FacilitatorsSales. A. Duties ofA Marketplace Facilitators. WithSeller, with respect to salesSales of tangible personal property, commoditiesTangible Personal Property, products, or services made by marketplace sellers in or through a marketplace facilitator's marketplace, a marketplace facilitator has all of the liabilities, obligations, and rights of a retailer or vendor under Title 4 whether or not the marketplace seller, because the marketplace seller is 1. Has or is required to have a license under this Title 4; or 2. Would have been required to collect and remit tax under this Title 4 had the sale not been made in or through the marketplace. 3. Small marketplace facilitators and multichannel sellers who are exempt from collecting sales tax on behalf of the State of Colorado are also exempt from collecting sales tax on behalf of City. B. The liabilities, obligations, and rights set forth in this article are in addition to any requirements the marketplace facilitator has under this Title 4 if it also offers for sale tangible personal property, commodities, or services through other means. C. A marketplace seller, with respect to sales of tangible personal property, commodities, or services made in or through a marketplace facilitator's marketplaceMarketplace Facilitator’s Marketplace, does not have the liabilities, obligations, or rights of a retailer or vendorRetailer under this Title 4 if the marketplace sellerMarketplace Seller can show that such saleSale was facilitated by a marketplace facilitator: Marketplace Facilitator: 1. With whom the marketplace sellerMarketplace Seller has a contract that explicitly provides that the marketplace facilitatorMarketplace Facilitator will collect and remit sales taxSales Tax on all salesSales subject to taxTax under this Title 4; or ii. 2. Any retailerRetailer that uses the data contained in ansaid electronic database certified by the State Department of Revenue pursuant to 39- 26-105.3 C.R.S. to determine the jurisdictions to which tax is owedfor this purpose shall be held harmless for any taxTax, penalty, or interest owed the City of Englewood that would otherwise be but unpaid in good faith due solely as a result of to an error in the electronic =database, provided that the retailer demonstrates that itthe Retailer used the most current information available in such electronic database on the date the saleSale(s) occurred. Each retailerRetailer Formatted ... [118] Formatted ... [119] Formatted ... [120] Formatted ... [121] Formatted ... [122] Formatted ... [123] Formatted ... [124] Formatted ... [125] Formatted ... [126] Formatted ... [127] Formatted ... [128] Formatted ... [129] Formatted ... [130] Formatted ... [131] Formatted ... [132] Formatted ... [133] Formatted ... [134] Formatted ... [136] Formatted ... [135] Formatted ... [137] Formatted ... [138] Formatted ... [139] Formatted ... [140] Formatted ... [141] Formatted ... [142] Formatted ... [143] Formatted ... [144] Formatted ... [145] Formatted ... [146] Formatted ... [147] Formatted ... [148] Formatted ... [149] Formatted ... [150] Formatted ... [152] Formatted ... [151] Formatted ... [153] Formatted ... [154] Formatted ... [155] Formatted ... [156] Formatted ... [157] Formatted ... [158] Page 58 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 26 of 47 4-4-5: Use Tax Imposed. 2. From whom the marketplace sellerMarketplace Seller requested and received in good faith a certification that the marketplace facilitatorMarketplace Facilitator is registered to collect sales taxSales Tax and will collect sales taxSales Tax on all salesSales subject to taxTax under this Title 4 made in or through the marketplace facilitator's marketplace. Marketplace Facilitator’s Marketplace. D. If a marketplace facilitator demonstrates to the satisfaction of the Finance Director that the marketplace facilitator made a reasonable effort to obtain accurate information regarding the obligation to collect tax from the marketplace seller and that the failure to collect tax on any tangible personal property, commodities, or services sold was due to incorrect information provided to the marketplace facilitator by the marketplace seller, then the marketplace facilitator, but not the marketplace seller, is relieved of liability under Title 4 for the amount of the tax the marketplace facilitator failed to collect, plus applicable penalties and interest. 1. If a marketplace facilitator is relieved of liability under this section, the marketplace seller remains liable under this Title 4 for tax the marketplace facilitator failed to collect, plus applicable penalties and interest. 2. Subsection (D)(1) does not apply to any sale by a marketplace facilitator that is not facilitated on behalf of a marketplace seller or that is facilitated on behalf of a marketplace seller who is an affiliate of the marketplace facilitator. (Ord. 15-20, § 2) B. If a Marketplace Seller makes a Sale that is not facilitated by a licensed Marketplace Facilitator in a Marketplace, the Marketplace Seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other Retailer. C. Auditing. With respect to any Sale, the City shall solely audit solely the Marketplace Facilitator for Sales made by Marketplace Sellers or Multichannel Sellers but facilitated by the Marketplace. The City will not audit or otherwise assess Tax against Marketplace Sellers or Multichannel Sellers for Sales facilitated by a Marketplace Facilitator. Formatted: Font: +Body (Calibri) 4-4-5-1 : Tax on Storage, Consumption and Use. There is hereby levied a use tax upon the initial privilege of storing, using or consuming within the boundaries of the City any articles of tangible personal property purchased at retail from sources outside the corporate limits of the City. Effective January 1, 2023, the amount of such use tax shall be three and four-fifths percent (3.8%) of storage or acquisition charges or costs, to be payable to and collected by the Director of Finance. The tax imposed by this section shall be calculated to the nearest penny, but all tax of a fraction of a penny of fifty percent (50%) or more shall be rounded up and all tax of a fraction of a penny or less than fifty percent (50%) shall be rounded down. For transactions consummated on or after January 1, 1986, the City use tax shall not apply to the storage of construction and building materials. (Code 1985, § 4-4-5-1; Ord. 10-2023, § 3) Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Formatted: Font: +Body (Calibri), Page 59 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 27 of 47 The Storage, Use or consumption of Tangible Personal Property by a personPerson engaged in the businessBusiness of manufacturingManufacturing, compounding for sale, profit or useUse, any article, substance or commodity, which tangible personal property meets all of the following conditions.when Tangible Personal Property: Is actually and factually transformed by the process of manufacture; Every person who Stores, Uses, Distributes or consumes in the city any article of tangible personal property, product, or any service subject to the provisions of this chapter is exercising a taxable privilege. The rate of Tax shall be equal to the rate imposed in EMC § 4-4-4-2. (Code 1985, § 4-4-5-1) 4-4-5-2 : Exemptions to Use Tax. A. The tax or exciseTax levied by EMC § 4-4-5-1 is hereby declared to be supplementary to the taxTax levied by EMC § 4-4-4 hereof-2, and for this reason, the following transactions shall be exempt therefrom: 1. The storage, useStorage, Use or consumption of personal property, the saleSale of which is subject to the taxSales Tax levied by EMC § 4-4-4-2. 2. The storage, useStorage, Use or consumption of any tangible personal property purchasedTangible Personal Property Purchased for resale to thisthe City, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of a businessBusiness. 3. The storage, useStorage, Use or consumption of motor fuelMotor Fuel upon which there has accrued, or has been paid, the motor fuel tax Motor Fuel Tax prescribed by the Colorado Motor Fuel Tax Law of 1933, or any amendments thereto.1 C.R.S. § 39-27-101 et seq., as amended. 4. The storage, useStorage, Use or consumption of tangible personal property which wasTangible Personal Property acquired at a time when the user or consumerConsumer thereof was not a nonresidentResident of the City; provided its useUse or consumption is for the benefit of said user or consumerConsumer. 5. The storage, use Storage, Use or consumption of tangible personal property ofby the United States government, orto the State of Colorado, or state, its departments and institutions, or itsand the political subdivisions, thereof that are: a. Billed directly to such governmental entities; b. Paid directly from funds of such governmental entities; and c. Used exclusively by such governmental entities in their governmental capacities only; or by religious, charitable or eleemosynary institutions in the conduct of their regular religious or charitable functions; provided, however, that no commercial, industrial or other banking institutions, organized or chartered by the United States government, any agency or department thereof, or by the State of Colorado, shall be considered a governmental institution for the purpose of this exemption. . 6. The storage, use Storage, Use or consumption of tangible personal propertyby Charitable Organizations that are: a. Billed directly to the Charitable Organization; b. Paid directly from funds of the Charitable Organization; and c. Used exclusively for the Charitable Organization's organizational or operational purposes. Formatted ... [159] Formatted ... [160] Formatted ... [161] Formatted ... [162] Formatted ... [163] Formatted ... [164] Formatted ... [165] Formatted ... [166] Formatted ... [167] Formatted ... [168] Formatted ... [169] Formatted ... [170] Formatted ... [171] Formatted ... [172] Formatted ... [173] Formatted ... [174] Formatted ... [175] Formatted ... [176] Formatted ... [177] Formatted ... [178] Formatted ... [179] Formatted ... [180] Formatted ... [181] Formatted ... [182] Formatted ... [183] Formatted ... [184] Formatted ... [185] Formatted ... [186] Formatted ... [187] Formatted ... [188] Formatted ... [189] Formatted ... [190] Formatted ... [191] Formatted ... [192] Formatted ... [193] Formatted ... [194] Formatted ... [195] Formatted ... [196] Formatted ... [197] Formatted ... [198] Formatted ... [199] Page 60 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 28 of 47 B. The City's Use Tax shall not apply to the storage, use, or consumption of any article of tangible personal property, the sale or use of which has already been of Tangible Personal Property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax of another statutory or home rule municipality Sales or Use Tax properly and proportionallyproportionately imposed on the purchaserPurchaser or user by another municipality equal to or in excess of three and four-fifths percent (3.8%). the Sales Tax levied in EMC § 4-4-4-2. A credit shall be granted against the City's use taxUse Tax with respect to the person's storage, use or consumption in the City of tangible personal property, the such transaction equal in amount of the credit to equal the taxlawfully imposed local Sales or Use Tax previously paid by reason of the imposition of a sales or use tax of the previous statutory or home rulePurchaser or user to another municipality on the purchase or use of the property.. The amount of the credit shall not exceed three and four-fifthsthe Sales Tax rate in EMC § 4-4-4-2. For the transactions consummated on or before January 1, 2023, the credit applicable to the exemptions above shall not exceed three and one-half percent (3.8%). 50%). b. Becomes by the manufacturingManufacturing process a necessary and recognizable ingredient, component or constituent part of the finished product; and c. Its physical presence in the finished product is essential to the useUse thereof in the hands of the ultimate consumerConsumer. 7. All exemptions set forth within EMC § 4-4-4-3, Exemptions to Sales Tax. B. For transactions consummated on or after January 1, 1986, the City's use tax 8. The Storage of Construction Materials. 9. Forty-eight percent (48%) of the Purchase Price of a new Manufactured Home; except that the entire Purchase Price in any subsequent Sale of such a Manufactured Home, after it has been once subject to the payment of Sales or Use tax under this Chapter, is exempt from taxation under this Chapter. Formatted ... [201] C. D. Nothing herein contained shall be deemed to exempt from the taxTax levied by SubsectionEMC § 4-4- 5-3(B) on the storage, useStorage, Use or consumption of any tangible personal propertyTangible Personal Property to be used by a contractorContractor for the construction of an improvement for any of the institutions or agenciesentity enumerated in subsection (A.)(5) above, except any tangible personal propertyTangible Personal Property to be used by a contractorContractor for construction projects associated with any capital improvement project of any public school district, for which bond financing has been approved by majority vote of the applicable electors of such public school district, shall be deemed exempt. All costs associated with municipal infrastructure projects connected to such school district construction project(s) will be the responsibility of the public school district, and will be completed in conformance with City regulations, including but not limited to crosswalks, lighting, curb and guttering, utilities, and roadway access. (Code 1985, § 4-4-5-2; Ord. 43-17 , § 1; Ord. 11-19 , § 3; Ord. 10-2023, § 4) 4-4-5-3: Payment and Collection of Use Tax. A. Payment of Tax: For transactions consummated on or after January 1, 1986, the The City's use taxUse Tax shall not be imposed with respect toon the useUse or consumption of tangible personal propertyTangible Personal Property within the City which occurs more than three (3) years after the most recent saleSale of the property subject to any sales tax within the State, if, within the three (3) years following such saleSale, the property has been significantly used within the State for the principal purposes for which it was purchasedPurchased. Formatted: Font: +Body (Calibri) Formatted ... [200] Formatted ... [202] Formatted ... [203] Formatted ... [204] Formatted ... [205] Page 61 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 29 of 47 a. Any personPerson who shall build, construct or improve any building, dwelling or other structure or improvement to realtyRealty whatsoever (including but not limited to structures, and site work such as landscaping, utility infrastructure, curb/gutter installation, parking lot resurfacing, etc.) within the City shall, upon application for a permit for improvement to realty, pay as a deposit for payment of the taxTax levied by EMC § 4-4-5-1 an amount equal to one of the following: three and four-fifthseighty-hundredths percent (3.8%) of fifty percent (50%) of the estimated cost or total contract pricePrice of the structure improvement or three and four-fifths percenteighty-hundredths (3.8%) of forty percent (40%) of the estimated cost of the improvement to Realty (other than to the structure. ). c. If the estimated cost or the total contract pricePrice of the improvement to realtyRealty is in excess of three million dollars ($3,000,000.00) or as a higher amount set by City Council Resolution, the City Manager orManager’s designee, at his/her upon request and in their sole discretion and upon application to it, may authorize a waiver of said deposit and instead accept the payment of said tax on a monthly, quarterly or other basisUse Tax at set intervals, based upon actual purchasesPurchases of materials, supplies and equipment for such taxTax may be due, subject to such rules andCity adopted regulations. (60) days of this Section is made, if it is determined at the time the date of final inspection by the completion of theCity’s building, dwelling or other structure official, if no certificate of occupancy will be issued, or on the date the certificate of improvement from the invoices and statements reflecting the purchase therefor, that the deposit made as herein required, together with the actual payments to the City as a sales tax, is in excess of the actual tax due therefor, the person making said deposit or paying said tax may make application to the City for occupancy is issued, the Taxpayer may submit a request for a refund to the City with the cost of any amount paid in excessmaterials as verified by records kept pursuant to EMC § 4-4-4-6. The Taxpayer will be allowed one thirty (30) day extension of the actual taxes due, in which event it shall be the 1. 2. B. 1. 2. Building and Construction Materials and Supplies: : b. Payment of the deposit shall be made upon the application for any necessary permit to undertake the activities described above. Formatted ... [211] Formatted: List 2, Indent: Left: 0.69", Hanging: 0.31" d. as the said City may adopt. In all cases where the deposit required by the provisions Within sixty Formatted ... [212] All persons who areThe Return filed under EMC § 4-4-4-7 by all Persons required to obtain a Sales and Use Tax License pursuant to EMC § 4-4-1under this Chapter shall include within the return required to be filed, pursuant to EMC § 4-4-4-7, such information as may be required by the City as may enable it to accurately to compute the amount of use taxUse Tax due from said retailerRetailer for purchasesPurchases made by such retailerRetailer for which a use tax Use Tax applies and is due during at the same frequency and on the period for which such return is filed. same Return with any Sales Taxes required to be remitted. All other personsPersons shall pay to the City the amount of any taxTax due under EMC § 4-4-5-3this Section, not later than fifteen (15thirty (30) days after the date that said taxTax becomes due. Payment and Collection on Specific Items: The following special provisions shall apply to the payment of any use tax due on the use, consumption or storage of the following items: MotorAutomotive Vehicles: A Return shall be filed and Trailers: Any persons whoUse Tax shall purchase any motor vehiclebe paid by any Person purchasing any new or used Automotive 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 registering and obtaining license plates therefor, make a return showing such transaction to the City and pay to the City the use tax applicable thereto as provided in subsection A hereof.. Formatted ... [206] Formatted: List 1, Indent: Left: 0.69" Formatted ... [207] Formatted ... [208] Formatted ... [209] Formatted: Font: +Body (Calibri) Formatted ... [210] Page 62 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 30 of 47 E. Where the provisions of i. If Subsection D of this Section are utilized(B)(3)(b)above is applicable , the credit provisions of SubsectionEMC § 4-4-5-2B2(B) shall apply at such time as the aggregate salesSales and use taxesUse Taxes legally imposed by and paid to other statutory and home rule municipalities on any such equipment equal three and four-fifthseighty-hundredths percent (3.8%). Fii. To utilizeestablish the provisionsapplicability of Subsection D of this Section(B)(3)(b) above, the taxpayerTaxpayer shall comply with the following procedure: 1.a). Prior to or on the date the equipment is located within the boundaries of the City, the taxpayerTaxpayer shall file with the City anCity’s equipment declaration on a form provided by the City. Such declaration shall state, stating the dates on which the taxpayerTaxpayer anticipates the equipment will be located within and removed from the boundaries of the City, shall include a description of each such anticipated piece of equipment, shall state the actual or anticipated purchase pricePurchase Price of each such anticipated piece of equipment, and shall include such other information as reasonably deemed necessaryrequested by the City. 2.b). The taxpayerTaxpayer shall file with the City an amended equipment declaration reflecting any changes in the information contained in any previouspreviously filed equipment declaration no less than once everywithin the earlier of ninety (90) days after the equipment is brought into the boundaries of the City or, for equipment which is brought into the boundaries of the City for a project of less than ninety (90) days' duration, no later thanof the change, or ten Gc.If thean equipment declaration is given as provided in subsection F of this Section, then as to any item of construction equipmentfiled for Construction Equipment for which the customary purchase pricePurchase Price is under two thousand five hundred dollars ($2,500.00) which was brought into the boundaries of the City temporarily for useUse on a construction project, it shall be presumed that dutytime, if the Taxpayer requests the extension prior to the expiration of the person making suchsixty (60) day deadline. e. The application to furnishshall include all necessary bills and invoicesdocumentation evidencing the overpayment of Tax and any other documentation or information required by the City. f. tax, andUpon review of the application, if the said City is satisfied that there has been such overpayment, it shall refund such overpayment to the taxpayer. Taxpayer within a reasonable time. C. Construction equipmentg. The City may examine all books and records pertaining to the payment of Use Tax under this Section for up to three years after City issuance of certificate of completion/occupancy to determine actual Taxes due on Construction Materials. 3. Construction Equipment: Formatted: Font: +Body (Calibri) Formatted ... [213] Formatted: List 2, Indent: Left: 1" Formatted ... [214] Formatted ... [217] Formatted: Indent: Left: 0.75", First line: 0" Formatted ... [218] Formatted ... [219] Formatted: Indent: Left: 1", First line: 0" Formatted ... [220] (10) days after substantial completion of the project. 3.c). The taxpayerTaxpayer need not report on any equipment declaration any equipment for which the purchase pricePurchase Price was under two thousand five hundred dollars ($2,500.00). Formatted ... [222] Formatted: Indent: Left: 0.69", First line: 0" a. Construction Equipment located within the boundaries of the City for a period of more than thirty (30) consecutive days shall be subjectedsubject to the City’s full applicable use tax of the CityUse Tax. D.b.Construction equipmentEquipment located within the boundaries of the City for a period of thirty (30) consecutive days or less shall be subjectedsubject to the City's use tax in an amount which does not exceed the amount calculatedUse Tax as follows: the purchase pricePurchase Price of the equipment shall be multiplied by a fraction, the numerator of which is one and the denominator of which is divided by twelve ( 1/12), and the result shall be multiplied by three and four-fifthseighty- hundredths percent (3.8%). Formatted ... [221] Page 63 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 31 of 47 the item was purchasedPurchased in a jurisdiction having a local salesSales or use taxesUse Taxes as high as three and four-fifthseighty-hundredths percent (3.8%) and that such local salesSales or use taxUse Tax was previously paid. In such case the burden of proof in any proceeding before the City, the Executive Director of the Department of Revenue, or the District Court, shall be on the City to prove such local sales or use tax was not paid. Hd. If the taxpayerTaxpayer fails to comply with the provisions of Subsection F of this Section, the taxpayer may not utilize the provisions of(B)(3)(b)(ii) above, Subsection D of this Section(B)(3)(b) shall not apply and the Taxpayer shall be subject to the provisions of Subsection C of this Section.3(a) above. However, substantial complianceif the Taxpayer substantially complies with the provisions of Subsection (B)(3)(b) above, that subsection F of this Section shall allow the taxpayer to avail himself of the provisions of subsection D of this Section.shall apply. The inspection by the City Attorney, or any other City legal representativerepresentatives, of the City, of the returnReturn or other potentially material information relating to any taxpayerTaxpayer who is, or may become involved, in litigation with the City in which the said information may become material. Reports and returnsfiled Returns shall be preserved for three (3) years and thereafter untilretained by the City Clerk, withpursuant the approval of the State Archivist, shall order them destroyedCity’s document retention schedule. Formatted ... [223] Formatted ... [224] (Code 1985, § 4-4-5-3; Ord. 00-7; Ord. 39-13, § 2; Ord. 40-19 , § 11; Ord. 10-2023, § 5) 4-4-6 : License and Tax in Addition to All Other Taxes. The licenseLicense and taxTax imposed by this Chapter shall be in addition to all other licenses and taxes imposed by law, except as hereinspecifically otherwise provided. (Code 1985, § 4-4-6) 4-4-7 : Tax Information Confidential. A. Except in accordance with pursuant to judicial order, or asspecifically otherwise herein provided, the City shall not divulge any information gained from any returnReturn filed, or as a result offrom any investigation or hearing held pursuant to the provisions ofunder this Chapter. B. Nothing contained in this Section shall be construed to prohibit: 1. The delivery to a personPerson, or to histheir duly authorized representative, of a copy of any returnReturn filed in connection with his tax; 2. The publication of statistics so classified as to prevent the identification of particular reports or returnsReturns and the items thereof; 3. 4. The Director is authorized to execute a memorandum of understanding with the State of Colorado Department of Revenue, department of revenue of any other state, the Commissioner of the Internal Revenue Service of the United States or a delegate, the county assessor or county treasurer of any county, or the proper official of any county, city, or town for any exchange of information classified under this section as confidential, provided that the governmental entity with whom the information has been exchanged agrees to abide by the provisions of this City Tax CodeChapter pertaining to confidential information. C. (Code 1985, § 4-4-7; Ord. 00-7; Ord. 05-48, § 4) Formatted ... [225] Formatted ... [226] Formatted ... [227] Formatted ... [228] Formatted ... [229] Formatted: Font: +Body (Calibri) Formatted ... [230] Formatted: Font: +Body (Calibri) Formatted ... [231] Page 64 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 32 of 47 4-4-8 : Estimated Taxes and Assessment ThereofReserved. 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 when the same become due, the City shall, at some date subsequent to fifteen (15) days after the date for the making of such return or the payment of such taxes, give written notice to the person responsible 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 tax, that the same must be paid within fifteen (15) days from the date of the receipt of said notice. B. If the return is not filed, or the taxes are not paid, within fifteen (15) days after receipt of said notice, the City may make an estimate, based upon such information as may be available to him, of the amount of taxes due for the period or periods for which taxpayer is delinquent and shall add thereto a penalty in an amount equal to ten percent (10%) of said estimated tax, together with interest on said estimated tax at the rate of one percent (1%) per month from the due date thereof, and may assess said amount against the delinquent taxpayer by giving said taxpayer written notice thereof, which notice shall require the taxpayer either to pay the amount assessed by the City or to petition him for a correction of said estimate within a period of twenty (20) days thereafter. Any such petition for correction shall be in writing and any facts or figures in support thereof shall be submitted upon the oath of the taxpayer. The City shall consider the matters submitted by the taxpayer and shall make a decision as to the proper amount of taxes, penalty and interest due, which decision shall be final and binding, except as modified by State statutes. The time period set forth in this Section may, in the absolute discretion of the City, be waived for good cause on written application of a vendor or taxpayer. C. With respect to transactions consummated on or after January 1, 1986: 1. If a person neglects or refuses to make a return in payment of the sales tax or to pay any tax when the same becomes due, the City shall, at some date subsequent to fifteen (15) days after the date for the making of such return or the payment of such taxes, make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add thereto a penalty equal to the sum of fifteen dollars ($15.00) for such failure or ten percent (10%) thereof and interest on such delinquent taxes at the rate imposed under subsection C3 of this Section plus one-half of one percent (.5%) per month from the date when due, not exceeding eighteen percent (18%) in the aggregate. 2. If a person neglects or refuses to make a return in payment of the use tax or to pay any tax as required, the City shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add thereto a penalty equal to ten percent (10%) thereof and interest on such delinquent taxes at the rate imposed under subsection C3 of this Section, plus one-half of one percent (.5%) per month from the date when due. 3. The annual rate of interest on delinquent taxes under subsections C1 and C2 above shall be that established by the State Commissioner of Banking pursuant to Section 39-21-110.5, C.R.S. (Code 1985, § 4-4-8; Ord. 00-7) 4-4-9 : Sale or Purchase of Stock or Quitting Business or Property. A. A. Any retailer who shall sell out his businessNew License required. Any Sale, transfer or Purchase of an interest in a Licensed Business enterprise by any Person, where the respective interest of the Person purchasing or selling as a result of the transaction has changed in any degree, requires the issuance of a new License. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 65 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 33 of 47 B. Final Return. Within fifteen (15) days after any Person, Retailer or Taxpayer (1) sells out their Business or stock of goods or who shall quit business, shall be required to prepare and all the assets of a Business to another Person, or (2) quits Business, they shall file a sales taxfinal Return and use tax returnremit all Taxes due to the City. C. Tax due on Business property. The City Tax shall be remitted on the Purchase Price paid for Tangible Personal Property that is acquired with the Purchase, transfer of title or transfer of possession of a Business, with the exception of items to be resold in the ordinary course of Business operations of the new Business. The Tax shall be based on the Price paid for such chattels as recorded in the bill of sale or agreement and constituting a part of the total transaction at the time of the Sale or transfer, provided in this Chapter within fifteen (15) days subsequent to the date of the completion of said sale, or the quitting of business and the purchaser thereof, if any, shall be required to withhold that the valuation is as great as or greater than the fair market value of such merchandise or chattels. Where the transfer of ownership is a package deal made by a lump-sum transaction, the Tax shall be paid on the book value if no separate valuation has been made. When Business ownership is transferred in return for the assumption of outstanding indebtedness owed by former owners, the Tax shall be paid on the fair market value of all taxable Tangible Personal Property acquired by the Purchaser or new owner. The "sale" or "sale and purchase" of a Business does not include a bona fide gift or items under C.R.S. § 39-26-102(10) D. Prior Taxes due. Taxes due upon the Sale of a Business or stock of goods include all Sales Taxes which were collected or should have been collected prior to the Sale, and all Use Taxes accruing or payable prior to the Sale. E. Purchaser to withhold payment until Tax paid. The Purchaser or successor to the Business, stock of goods or assets shall withhold sufficient of the purchase money to cover the amountall of said tax due and unpaid,Taxes until such time as the said retailer shall produceformer owner produces a receipt from the CityFinance Director’s designee showing that all such taxesTaxes, penalties, interest, and fees owed to the City have been paid and that no further taxes are due. in full. B. If the purchaser of a business or stock of goods shall fail to withhold the purchase money as above provided, and the tax shall be due and unpaid after the fifteen (15) day period allowed, such purchaser shall be personally liable for the payment of the taxes unpaid by the former owner and the liens created by Section 4- 4-14 shall immediately attach to the personal property, real property and inventory so purchased; provided, however, that the retailer so selling or quitting business shall not be relieved in any manner of his liability for payment of any of said taxes due. F. Purchaser liable for prior owner's unpaid Tax. The Purchaser of a Business is liable for any unpaid Tax, penalties, interest, and fees of the prior owner. Retailers or Consumers having outstanding accounts on which Sales or Use Tax has not been remitted must compute and pay the Tax at the time of sale. G. Seller and seller's agent liable for Tax. The seller or their agent is liable for Tax remittance on the Sale of the Business in the event the Purchaser fails to remit the Tax due on the Purchase. H. Seller and Purchaser are both liable. Until all Taxes, penalties, interest and fees due to the City are paid in full, both the former owner and the Purchaser shall remain personally liable thereon and subject to all collection proceedings available under this CodeChapter. Action by the City against the former owner shall not prevent the exercise by the City of all remedies available under law against the successor owner. I. Delinquent Taxes a lien on property. Any Person who takes or Purchases personal or real property under lease, title-retaining contract or other contract arrangement, by Purchase, foreclosure sale or otherwise, takes the same subject to the lien for any delinquent Taxes owed by the original owner and shall be liable Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: History Note, Numbered + Level: 1 + Numbering Style: A, B, C, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.5" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 66 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 34 of 47 for the payment of all delinquent Taxes, interest, penalties, fees, and Collection Costs of such prior owner, not however, exceeding the value of the property so taken or acquired. Any Person who takes title to or possession of any real property upon which a Tax is owed takes said property subject to the lien for said delinquent Tax and shall be liable for the payment thereof to the extent of the Tax, interest, penalties and Collection Costs. (Code 1985, § 4-4-9; Ord. 00-7; Ord. 05-48, § 5) 4-4-10 : Deficiency Notices and Refunds. A. Refund Procedure. A. 1. Generally. A refund shall be made or credit allowed for any taxthe Tax so paid under protestdispute by any purchaser or user who has, or claims to have, an exemption as in this Chapter provided.if the amount paid through a tax return is greater than the amount due. Interest shall not be paid on refunds or overpayments. Such refund shall be made by the City Director upon entitlement thereto shown by the applicant and only after compliance with the following conditions precedent: . a. Application. Applications for A Taxpayer may seek a refund must be made within ninety (90) days after the purchase or use of the goods on which the exemption is claimed, and must be supported by the affidavit of the purchaser or user accompanied by the original paid invoice or sales receipt and a certificate issued by the seller, together with such further information as may be requested by the City. b. With respect to transactions consummated on or after January 1, 1986, an application for refund of sales or use tax paid under dispute by a purchaser or user who claims an exemption pursuant to this Chapter shall be made within sixty (60) days after the purchase, storage, use or consumption of the goods or services whereon an exemption is claimed. a. c. With respect to transactions consummated on or after January 1, 1986, an application for refund of tax moniesTaxes paid in error or by mistake, shall be made within three (3) years after the date of purchase, storage, use or consumptionthe Tax was paid or should have been paid, whichever is earlier, the filing was due, or the date of Purchase of the goods for which the refund is claimed. The refunded amount will be net of any vendor fee retained and will not accrue interest. other outstanding Taxes owed. b. 2. Applications made for overpayment related to the Use Tax deposit paid through a building permit shall be filed within sixty (60) days from the issuance of certificate of occupancy or final inspection or whichever comes later. B. Decisions. Upon receipt of such affidavit, invoice or receipt, and application and accompanying information, the CityDirector shall examine the same with all due speed and shall give notice to the applicant by an order in writing of its decision thereon. C. 3. HearingPetition. An aggrieved applicant may, within twenty (20thirty (30) days after such from the date of the decision is mailed to him/herdeny or reduce their claim for a refund, petition the City for a hearing on the claim Director in which case the City shall, upon due notice towriting for review of the applicant, hold a hearing upon such applications, taking such information or evidence as may be material, and shall, thereafter, render its final decision upon such application, which decision shall be final. in the manner provided in SectionEMC § 4-4-13 of this Chapter. B. Deficiency Notice or Refunds. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted ... [232] Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted ... [233] Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted ... [234] Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri), Not Italic Page 67 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 35 of 47 1. With respect to transactions consummated on or after January 1, 1986, in lieu of the procedure provided for in subsection A1 of this Section, the taxpayer may elect a hearing of the City's final decision on a deficiency notice or claim for refund pursuant to procedure set forth in this Section. a. As used in this Section, "State hearing" means a hearing before the Executive Director of the Department of Revenue or delegate thereof as provided in Section 29-2-106.1(3), C.R.S. b. When the City asserts that sales or use taxes are due in an amount greater than the amount paid by a taxpayer, the City shall mail a deficiency notice to the taxpayer by certified mail. not assignable. The deficiency notice shall state the additional sales and use taxes due. The deficiency notice shall contain notification, in clear and conspicuous type, that the taxpayer has the right to elect a State hearing on the deficiency pursuant to Section 29-2-106.1(3), C.R.S. The taxpayer shall also have the right to elect a State hearing on the City's denial of such taxpayer's claim for a refund of sales or use tax paid. c. The taxpayer shall request the State hearing within thirty (30) days after the taxpayer's exhaustion of local remedies. The taxpayer shall have no right to such hearing if he/she has not exhausted local remedies or if he/she fails to request such hearing within the time period provided. For purposes of this subsection, "exhaustion of local remedies" means: (1) The taxpayer has timely requested in writing a hearing before the City and the City has held such hearing and issued a final decision thereon. Such hearing shall be informal and no transcript, rules of evidence, or filing of briefs shall be required; but the taxpayer may elect to submit a brief, in which case the City may submit a brief. The City shall hold such hearing and issue the final decision thereon within ninety (90) days after the City's receipt of the taxpayer's written request therefor, except the City may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any such event, the City shall hold such hearing and issue the decision thereon within one hundred eighty (180) days of the taxpayer's request in writing therefor; or (2) The taxpayer has timely requested in writing a hearing before the City and the City has failed to hold such hearing or has failed to issue a final decision thereon within the time periods prescribed in subsection B1c(1) of this Sectionof any Person to a refund under this chapter. d. If a taxpayer has exhausted his/her local remedies as provided in subsection B1c of this Section, the taxpayer may request a State hearing on such deficiency notice or claim for refund, and such request shall be made and such hearing shall be conducted in the same manner as set forth in Section 29-2-106.1(3) through (7), C.R.S. e. If the deficiency notice or claim for refund involves only the City, in lieu of requesting a State hearing, the taxpayer may appeal such deficiency or denial of a claim for refund to the District Court of the County of Arapahoe as provided in Section 29-2-106.1(8), C.R.S., provided the taxpayer complies with the procedures set forth in subsection B1c of this Section. f. Nothing in this Section shall prohibit the taxpayer from pursuing judicial review of a final decision of the City as otherwise provided in this Chapter. 2. With respect to transactions consummated on or after January 1, 1986, within fifteen (15) days after filing a notice of appeal as provided in subsection B1e of this Section, the taxpayer shall file with the District Court a surety bond in twice the amount of the taxes, interest, and other charges stated in the final decision by the City which are contested on appeal. The taxpayer may, at his/her option, satisfy the surety bond requirement by a savings account or deposit in or a certificate of deposit issued by a State or national bank or by a State or Federal savings and loan association, in accordance with the provisions of Section 11-35-101(1), C.R.S., equal to twice the amount of the taxes, interest, and other charges stated in the final decision by the City. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: List 2, Indent: Left: 0.69", Hanging: 0.31" Formatted: Font: +Body (Calibri) Formatted: List 2, Indent: Left: 1" Formatted: Font: +Body (Calibri) Page 68 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 36 of 47 Page 69 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 37 of 47 3. The taxpayer may, at his/her option, deposit the disputed amount with the City in lieu of posting a surety bond. If such amount is so deposited, no further interest shall accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the Supreme Court or the Court of Appeals or after the time for such appeal has expired, the funds deposited shall be, at the direction of the Court, either retained by the City and applied against the deficiency or returned in whole or in part to the taxpayer with interest at the rate imposed pursuant to subsection 4-4-8C3 of this Chapter. No claim for refund of amounts deposited with the City need be made by the taxpayer in order for such amounts to be repaid in accordance with the direction of the Court. 4. Any person claiming to have paid a tax for the purchase or use of tangible personal property in excess of the rates established by this Chapter, may apply for a refund of said excess in the manner prescribed above. D. 5. Refund Not Assignable: The right of any person to a refund under this Chapter shall not be assignable, and application for refund must be made by the same person who purchased or used the goods and who paid the tax thereon, as shown byin the invoice offor the sale thereof or other appropriate document. . E. Penalty for violating refund provisions. AnyNo applicant for a refund under the provisions hereinabove, nor any other person, who shall make any false statement in connection with an application for a refund of any taxTax. shall be deemed guilty of a violation of this chapter. F. Violations of refund provisions to be used as evidence of fraudulent intent. If any person is convicted under the provisions of violating this Section, the proof of such conviction shall be prima facie evidence of fraud by that person in any appropriate action brought or taken for recovery of other refunds made by the Director to such person within the prior three (3) years to the conviction. A brief summary of the penalties available under this chapter for violations of this Chapter them shall be printed on each form issued by the Director for application for a refund. G. Intercity Claims for recovery. The intent of this Section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer or vendor to correctly pay, collect and remit sales and use taxes to the City. a. When it is determined by the Director determines that sales and use tax owed to the City has been reported and paid to another municipality, the City shall promptly notify the vendor that taxes are being improperly collected and remitted and that, as of the date of the notice, the vendor must cease improper tax collections and remittances. The City may make a written claim for recovery directly to the municipality that received tax and/or penalty, and interest owed to the City or, in the alternative, may institute procedures for collection of the tax from the taxpayer or vendor. The decision to make a claim for recovery lies in the sole discretion of the City. Any claim for recovery shall include a properly executed release of claim from the taxpayer and/or vendor releasing his or her claim to the taxes paid to the wrong municipality, evidence to substantiate the claim, and a request that the municipality approve or deny, in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the City submits a claim for recovery may, for good cause, request an extension of time to investigate the claim, and approval of such extension by the City shall not be unreasonably withheld. Within ninety (90) days after receipt of a claim for recovery, the City shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the claim in writing that the claim is either approved or denied in whole or in part, including Formatted: Font: +Body (Calibri) Formatted: History Note, Numbered + Level: 1 + Numbering Style: A, B, C, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.5" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: History Note, Numbered + Level: 2 + Numbering Style: a, b, c, … + Start at: 1 + Alignment: Left + Aligned at: 0.75" + Indent at: 1" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 70 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 38 of 47 the reasons for the decision. If the claim is approved in whole or in part, the City shall remit the undisputed amount to the municipality submitting the claim within thirty (30) days of approval. If a claim is submitted jointly by a municipality and a vendor or taxpayer, the check shall be made to the parties jointly. 6. The City Manager or designee shall have the authority to waive part or all of any penalty and/or interest assessed if the circumstances deem such. b. Denial of a claim of recovery may only be made for good cause. c. The City may deny the claim on the grounds that it has previously paid a claim for recovery arising out of an audit of the same taxpayer or if the claim is outside of the statute of limitations. d. The period subject to a claim for recovery shall be limited to the thirty-six-month period prior to the date the municipality that was wrongly paid the tax receives the claim for recovery. This period may be extended only if a written document was approved by the Director and taxpayer to toll the running of this thirty-six-month period. (Code 1985, § 4-4-10; Ord. 00-7; Ord. 03-78) 4-4-11 : Examinations of Returns; Refunds, Deficiencies. As soon as practicable after any sales or use tax return is filed, the City shall examine it,Estimated Taxes, Examination and if it then appears that the correct amount of tax to be remitted is greater or less than that shown in the return, the tax shall be recomputed. Assessment Thereof. If the amount paid exceeds that which is due, the excess shall be refunded or credited against any subsequent remittance from the same taxpayer. If the amount paid is less than the amount due, the difference, together with interest thereon at the rate of one percent (1%) per month from the time the return was due, shall be paid by the vendor within fifteen (15) days after written notice and demand to him from the City. With respect to returns filed on or after January 1, 1986, the annual rate of interest on delinquent taxes shall be that established by the State Commissioner of Banking pursuant to Section 35-21-110.5, C.R.S. (Code 1985, § 4-4-11; Ord. 00-7) A. The Director is authorized to examine, inspect and audit the books, invoices, accounts and other records kept or maintained by the taxpayer for the collection or payment of the taxes imposed by this chapter. If the Director determines that any taxpayer neglects or refuses to make a timely return in payment of the taxes or to pay or to correctly account for any taxes as required by this chapter, the Director shall make an estimate, based upon such information as may be available, with or without employing investigative powers vested in the Director by this chapter, of the amount of the taxes due for the period or periods for which the taxpayer is delinquent; and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to ten (10) percent thereof, together with the interest on such delinquent taxes at the rate of one (1) percent each month, or a fraction thereof, from the date when due until the date paid. B. Promptly thereafter the Director shall notify the delinquent taxpayer in writing and demand payment thereof of such estimated taxes, penalty and interest by issuing a Notice of Final Determination; Assessment and Demand for Payment. Formatted: Font: +Body (Calibri) Formatted: Section Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 71 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 39 of 47 Page 72 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:51 [EST] (Supp. No. 6157) Page 40 of 47 C. Such estimated amounts shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City thirty (30) days from the date of the notice and demand; provided, however, that within said thirty-day period the delinquent taxpayer may petition the Director in writing for review of the assessment in the manner provided in Section 4-4-13 of this Chapter. The filing of a petition shall not toll the accrual of interest on the amount of taxes due. D. Interest and penalty assessment. Interest and penalties shall be paid upon notice and demand, and shall be assessed, collected and paid in the same manner as the tax to which it is applicable. If any portion of a tax is satisfied by credit of an overpayment, no interest or penalty shall be imposed under this Section on the portion of the tax so satisfied. A penalty equal to the greater of the sum of fifteen dollars ($15.00) or ten percent (10%) thereof, and interest is calculated on such delinquent taxes at the rate of one percent (1%) per month from the date when due. E. Penalty for fraud. If any deficiency in taxes paid is due to fraud with the intent to evade the tax, there shall be added, instead of the penalty prescribed in Subsection (D4) above, a penalty of fifty percent (50%) of the total amount of the deficiency to the assessment required by Subsection (A1) above. Interest shall accrue and be collected at a rate of one percent (1%) per month on the amount of such deficiency from the time the return was due. F. Director may waive penalty. The Director is hereby authorized to waive, for good cause shown, any penalty assessed as provided in this Code. In case of waiver of penalty, the interest shall be deemed a penalty. If the Director finds that a taxpayer has, in good faith, paid tax to a vendor, the Director is hereby authorized to abate the interest and penalty in its entirety. 4-4-12 : Investigation of Retailer's BooksAudit Procedures. A. A. For The Director, City staff or a Contract Auditor as designated by the purposeDirector, may, at any time within three years of ascertaining the correctnessthe date the tax was due or the certificate of a return, or occupancy date, for the purpose of determiningascertaining the correct amount of tax due from any taxpayer, the City Manager or designee may hold investigations and hearings concerning any matters covered by this Chapter and may examinereturn, construction permit or construction equipment declaration, conduct an audit by examining any relevant books, papers, accounts, and records or memoranda of any such person, requiring the attendance of such taxpayer or any officer or employee of such taxpayer, or of any person having knowledge of such sales the responsible party and by interviewing the taxpayer and taking such testimonythe taxpayer's officers, agents, and proof as may be necessaryemployees. The periods to properly ascertain any tax liability. The City shall have powerbe audited may be extended pursuant to administer oaths to any person in the course of such investigations or hearing. EMC § 4-4-17(C). B. B. Coordinated Audit Procedures. 1. Coordinated Audit. 1. a. Any taxpayerTaxpayer licensed in this City pursuant to this Chapter of the Englewood Municipal Code 1985, and holding a similar sales taxSales Tax license in at least four (4) other Colorado municipalities that administer their own sales taxSales Tax collection, may request a coordinated audit as provided herein. 2. b. Within fourteen (14) days of receipt of notice of an intended audit by any municipality that administers its own sales taxSales Tax collection, the taxpayerTaxpayer may provide the City, by certified mail, return receipt requested, a written request for a coordinated audit indicating the municipality from which the notice of intended audit was received and the name of the Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Numbered + Level: 1 + Numbering Style: A, B, C, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.5" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Normal, Numbered + Level: 1 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.66" + Indent at: 1" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 73 of 327 Created: 2022-12-14 15:50:51 [EST] (Supp. No. 57) Page 39 of 45 official who issued such notice. Such request shall include a list of those Colorado municipalities utilizing local collection of their sales taxSales Tax in which the taxpayerTaxpayer holds a current sales taxSales Tax license and a declaration that the taxpayerTaxpayer will sign waiver of any passage-of-time base limited upon this City's right to recover taxTax owed by the vendorRetailer or Taxpayer for the audit period. 3. c. Except as provided in subsection 4-4-12B1gSubsection (B)(7) below, any taxpayerTaxpayer that submits a complete request for a coordinated audit and promptly signs a waiver of SectionEMC § 4-4-17 of this Chapter, may be audited by this City during the twelve (12) months after such request is submitted only through a coordinated audit involving all municipalities electing to participate in such an audit. 4. d. If this City desires to participate in the audit of a taxpayerTaxpayer that submits a complete request for a coordinated audit pursuant to subsection B1c of this SectionSubsection (B)(3) above, the City shall so notify the municipality whose notice of audit prompted the taxpayer'sTaxpayer's request within ten (10) days after receipt of the taxpayer'sTaxpayer's request for a coordinated audit. The City shall then cooperate with other participating municipalities in the development of arrangements for the coordinated audit, including arrangements of the time during which the coordinated audit, including arrangements of the time during which the coordinated audit will be conducted, the period of time to be covered by the audit, and a coordinated notice to the taxpayerTaxpayer of those records most likely to be required for completion of the coordinated audit. 5. e. If the taxpayer'sTaxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City shall facilitate arrangements between it and other municipalities participating in the coordinated audit unless and until an official from some other participating municipality agrees to assume this responsibility. The City shall cooperate with other participating municipalities to, whenever practicable, minimize the number of auditors that will be present on the taxpayer'sTaxpayer's premises to conduct the coordinated audit on behalf of the participating municipalities. Information obtained by or on behalf of those municipalities participating in the coordinated audit may be shared only among such participating municipalities. 6. f. If the taxpayer'sTaxpayer's request for a coordinated audit was in response to a notice of audit issued by this City, this City shall, once arrangements for the coordinated audit between it and other participating municipalities are completed, provide written notice to the taxpayerTaxpayer of which municipalities will be participating, the period to be audited and the records most likely to be required by participating municipalities for completion of the coordinated audit. The City shall also propose a schedule for the coordinated audit. 7. g. The coordinated audit procedure set forth in this Section shall not apply: a. (1) When the proposed audit is a jeopardy audit,; (2) To audits for which a notice of audit was given prior to the effective date of this Section, b. (3) When a taxpayerTaxpayer refuses to promptly sign a waiver of SectionEMC § 4- 4-17 of this Code,; or c. (4) When a taxpayerTaxpayer fails to provide a timely and complete request for a coordinated audit as provided in subsection B1bSubsection (B)(2) above. Formatted ... [235] Formatted ... [236] Formatted ... [237] Formatted ... [238] Formatted ... [239] Formatted ... [240] Formatted ... [241] Formatted ... [242] Formatted ... [243] Formatted ... [244] Formatted ... [245] Formatted ... [246] Formatted ... [247] Formatted ... [248] Formatted ... [249] Formatted ... [250] Formatted ... [251] Formatted ... [252] Formatted ... [253] Formatted ... [254] Formatted ... [255] Formatted ... [256] Formatted ... [257] Formatted ... [258] Formatted ... [259] Formatted ... [261] Formatted ... [260] Formatted ... [263] Formatted ... [264] Formatted ... [262] Formatted ... [266] Formatted ... [267] Formatted ... [268] Formatted ... [265] Formatted ... [269] Formatted ... [270] Formatted ... [271] Page 74 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 40 of 47 4-4-13 : Tax Hearings and Appeals. A. Request for hearing. Any Taxpayer may request a hearing on any proposed tax within thirty (30) calendar days of receiving from the Director a Notice of Final Determination; Assessment and Demand for Payment, or a Denial of Refund. The request for hearing shall set forth the Taxpayer's reasons for and the requested changes in the Director’s determination. B. Hearing time and place. The Director shall notify the Taxpayer in writing of the time and place for such hearing thirty (30) calendar days prior thereto, unless the Taxpayer requests shorter notice or an extension of time. 1. In no event shall the hearing be held more than one hundred eighty (180) days after the Director's receipt of request for a hearing, unless the Taxpayer and Director agree in writing: (1) that the hearing shall be held and a decision issued within such further agreed time or (2) that no hearing shall be held before the City Manager, in which case, the Taxpayer may pursue further review in accordance with Subsection (6) of this Section. 2. If none of the events described in Subsection (B)(1) of this Section have occurred, the Director may notify the Taxpayer in writing that the Director does not intend to conduct a hearing, in which case, the Taxpayer may pursue further review in accordance with Subsection (F) of this Section. 2. Intercity Claims for Recovery. a. Claims for Recovery. The intent of this Section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer or vendor to correctly pay, collect, and remit sales and use taxes to the City. b. As used herein, "claim for recovery" means a claim for reimbursement of sales and use taxes paid to the wrong taxing jurisdiction. c. When it is determined by the City that sales and use tax owed to the City has been reported and paid to another municipality, the City shall promptly notify the vendor that the taxes are being improperly collected and remitted, and that as of the date of the notice the vendor must cease improper tax collections and remittances. a. d. The City may make a written claim for recovery directly to the municipality that received tax and/or penalty and interest owed to the City or, in the alternative, may institute procedures for collection of the tax from the taxpayer or vendor. The decision to make a claim for recovery lies in the sole discretion of the City. Any claim for recovery shall include a properly executed release of claim from the taxpayer and/or vendor releasing its claim to the taxes paid to the wrong municipality, evidence to substantiate the claim, and a request that the municipality approve or deny in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the City submits a claim for recovery may, for good cause, request an extension of time to investigate the claim, and approval of such extension by the City shall not be unreasonably withheld. e. Within ninety (90) days after receipt of a claim for recovery, the City shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the claim in writing that the claim is either approved or denied in whole or in part, including the reasons for the decision. If the claim is approved in whole or in part, the City shall remit the undisputed amount to the municipality submitting the claim within thirty (30) days of approval. If a claim is submitted jointly by a municipality and a vendor or taxpayer, the check shall be made to the parties jointly. Denial of a claim for recovery may only be made for good cause. Formatted: List Paragraph, Indent: Left: 0.5", Numbered + Level: 4 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 2.16" + Indent at: 2.41" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: History Note, Numbered + Level: 2 + Numbering Style: a, b, c, … + Start at: 1 + Alignment: Left + Aligned at: 0.75" + Indent at: 1" Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 75 of 327 Created: 2024-09-20 11:03:00 [EST] (Supp. No. 61) Page 41 of 47 f. The City may deny a claim on the grounds that it has previously paid a claim for recovery arising out of an audit of the same taxpayer. g. The period subject to a claim for recovery shall be limited to the thirty-six (36) month period prior to the date the municipality that was wrongly paid the tax receives the claim for recovery. (Code 1985, § 4-4-12; Ord. 00-7, § 39) 4-4-13 : Conduct of Hearings. A. Subpoenas and Witness Fees. All subpoenas issued under the terms of this Chapter may be served by any person of full age. The fees of witnesses for attendance and trial shall be the same as the fees of witnesses before the District Court, such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed at the insistence of the City, such fees shall be paid in the same manner as other expenses under the terms of this Chapter, and when a witness is subpoenaed at the insistence of any party to any such proceeding, the City may require that the cost of service of the subpoena and the fee of the witness be borne by the party at whose insistence the witness is summoned. In such case the City, in its discretion, may require a deposit to cover the cost of such service and witness fee. A subpoena issued as aforesaid shall be served in the same manner as a subpoena issued out of a court of record. B. Judge Compels Attendance. Any judge of the District Court of the Eighteenth Judicial District of the State of Colorado, either in term time or vacation, upon the application of the City, may compel the attendance of witnesses, the production of books, papers, records or memoranda and the giving of testimony before the City or any of its duly authorized agents, by an attachment for contempt, or otherwise, in the same manner as production of evidence may be compelled before said Court. (Code 1985, § 4-4-13; Ord. 00-7, § 40) C. If none of the events described in Subsections (B)(1) or (B)(2) of this Section have occurred, the Taxpayer may pursue further review in accordance with Subsection (F) of this Section any time after one hundred eighty (180) days or such further agreed time has passed. D. Time limitation on request for hearing. After the expiration of thirty (30) calendar days from the date that the Director’s Notice of Final Determination; Assessment and Demand for Payment or Denial of Refund is sent, if the tax has not been paid, or if no request for hearing has been filed with the Director or if a request for hearing has been filed but no written brief has been filed by the Taxpayer, then the Director’s Notice of Final Determination; Assessment and Demand for Payment or Denial of Refund shall constitute a final determination. The Director may promptly take necessary steps to collect all amounts owed. The Taxpayer shall have no further right to a hearing, trial or appeal on the facts of the case. E. Director may adjust tax under question. Based on the evidence presented at any hearing or filed in support of the Taxpayer's contentions, the Director may modify or abate in part or in full the tax and the interest and penalty related to such tax questioned at the hearing or may approve a refund. F. De novo review or appeal. The Taxpayer may proceed to have a final order or decision of the Director involving sales and use taxes imposed by this Code reviewed under the procedures set forth in C.R.S. §Section 29-2-302, C.R.S. within thirty (30 days) with the Executive Director at the Colorado Department of Revenue. G. Review of order or decision involving any lodging or excise tax imposed in this CodeChapter. Should the Taxpayer be aggrieved by a final order or decision of the Director involving lodging or other excise taxes, Page 76 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:52 [EST] (Supp. No. 6157) Page 42 of 47 the Taxpayer may proceed to have the same reviewed under Colorado Rules of Civil Procedure 106(a)(4) by the district court for the second judicial district of the state. The petition or complaint for review must be filed within thirty (30) days from the date of the final order or decision. Any party, including the City, may appeal the final order or decision of the Director and, also, the decision of the district court (or other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available. Before filing a petition or complaint for review under Colorado Rules of Civil Procedure 106(a)(4), the Taxpayer shall file with the Director a bond in twice the amount of the taxes, interest and other charges audited and stated in the final order or decision of the Director, with surety as is provided in other cases of appeal, or may deposit lawful money of the United States in the same manner as herein provided. H. Tax due date after hearing. Unless an appeal is taken as provided above, the tax, together with interest thereon and penalties, if any, shall be paid within thirty (30) days after the hearing determination notice is sent by the Director to the Taxpayer. 4-4-14 : Unpaid Tax a Prior Lien. A. The taxesTaxes imposed by SectionEMC § 4-4-5-1 shall constitute a first and prior lien upon any tangible personal propertyTangible Personal Property, real property and inventory owned or used which is the subject of any transaction upon which said taxTax is due, until said taxesTaxes are paid in full. B. The taxesTaxes imposed by SectionEMC § 4-4-4-2 shall be a first and prior lien upon the goods, business fixtures, inventory and real property owned or usedUsed by any retailerRetailer required by the provisions of SectionEMC § 4-4-4-7 to submit a returnReturn and make payment of the taxesTaxes collected, until said taxesTaxes are paid in full. C. The liens created by subsections Subsections (A) and (B) above shall be construed to be liens and encumbrances upon the specific items of personal property, goods, businessBusiness fixtures, real property and inventory therein enumerated, and shall take precedence over all other liens, encumbrances or claims of whatsoever nature and shall immediately attach to such items without the necessity of the filing of any notice of lien thereof. These liens shall arise upon the day the Tax becomes due and payable and shall be extinguished by the operation of law when the Tax is paid in full, including any interest, penalty and Collection Costs. (Code 1985, § 4-4-14; Ord. 05-48, § 6) 4-4-15 : Enforcement of Taxes and Foreclosure of Liens. A. If any taxesTaxes, penalty or interest imposed by this Chapter and shown due by returnsReturns filed by the taxpayerTaxpayer, or as shown by assessment duly made as provided herein, are not paid within fifteen (15thirty (30) days after the same are due, the City shallmay issue a warrant under its official seal directed to any duly authorized revenue collector, or to the sheriff of any county in this State commanding himthem to levy upon, seize and sell sufficient personal property, real property and inventory of the taxTax debtor which is subject to the liens created by SectionEMC § 4-4-14 found within histhat county for the payment of the amount due, together with interest, penalties and costs. B. Simultaneously with the issuance of said warrant, the City shall issue a notice of taxTax lien, setting forth the name of the taxpayerTaxpayer, the amount of the taxTax, penalties, interest and costs, the date of the accrual thereof, and that the City claims a first and prior lien therefor on the tangible personal propertyTangible Personal Property, real property and inventory of the taxpayerTaxpayer subject to said liens. Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 77 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:52 [EST] (Supp. No. 6157) Page 43 of 47 C. Such notice shall be on forms prepared by the City, shall be verified and shall be filed in the office ofwith the clerk and recorder of any county in this State in which the taxpayerTaxpayer owns tangible personal propertyTangible Personal Property, real property and/or inventory subject to said liens. D. Upon the filing of said notice of lien, theThe effective date of said lien shall relate back tobe the date of the first taxable transaction for which any taxTax is due, regardless of when the notice of lien is filed. (Code 1985, § 4-4-15; Ord. 00-7, § 41, 3-6-00; Ord. 05-48, § 7) 4-4-16 : Notices Sent by Mail. Any notice required to be given to any taxpayerTaxpayer or the agent or personal representative of the estate of any taxpayerTaxpayer shall be sufficient if mailed, postpaid by first-class mail to the last-known address of the taxpayerTaxpayer or the agent or personal representative of the estate of the taxpayer.Taxpayer. The first- class mailing of any notice under the provisions of Title 4 Municipal Finances and Taxation,this Chapter 4 Sales and Use Tax, creates a presumption that such notice was received by the taxpayerTaxpayer or agent or personal representative of the estate of the taxpayerof the Taxpayer if the City maintains a record of the notice and maintains a certification that the notice was deposited in the United States mail by an employee of the City. Evidence of the record of the notice mailed to the last-known address of the taxpayerTaxpayer or agent or personal representative of the estate of the taxpayerTaxpayer as shown by the records of the City and a certification of mailing by first-class mail by a City employee is prima facie proof that the notice was received by the taxpayerTaxpayer or agent or personal representative of the estate of the taxpayerTaxpayer. (Code 1985, § 4-4-16; Ord. 08-69, § 1) 4-4-17 : Limitations. A. The taxesTaxes for any period, together with interest thereon and penalties with respect thereto, imposed by this Chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant be issued, or suit for collection be instituted, or any other action to collect the same be commenced more than three (3) years after the date on which the taxTax was or is payable. Nor shall any lien continue after such period, except for taxesTaxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period; in which cases such lien shall continue only for one year after the filing of notice thereof. B. In the case of a false or fraudulent returnReturn with intent to evade taxTax, the taxTax, together with interest and penalties thereon may be assessed, or proceedings for the collection of such taxesTaxes may be begun at any time. C. Before the expiration of such period of limitation, the taxpayerTaxpayer and the City may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. (Code 1985, § 4-4-17; Ord. 00-7, § 42) 4-4-18 : Service Charge on Returned Checks. If a check in payment of any salesLicense Fee, Sales or use taxUse Tax, or Lodging Tax is returned unpaid, a processing charge shall be added to any amount due and owing. The processing charge shall be periodically reviewed and set by the City. (Code 1985, § 4-4-18; Ord. 00-7, § 43) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Page 78 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:52 [EST] (Supp. No. 6157) Page 44 of 47 4-4-19 : Unlawful Acts. A. Advertise Absorption of Tax: ItNo Retailer shall be unlawful for any retailer to advertise, to hold out or to state to the public or to any consumerConsumer, directly or indirectly, that the taxTax or any part thereof imposed by this Chapter will be assumed or absorbed by the retailerRetailer, or that it will not be added to the selling priceSales Price of the property sold; or if added, that any part thereof will be refunded. B. Disregard for Rules; Penalty Assessed: If any part of a deficiency in tax paymentTax Deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent (10%) of the total amount of the deficiencyTax Deficiency; and in such case, interest shall be collected at the rate of one percent (1%) per month on the amount of the deficiencyTax Deficiency from the time the returnReturn was due, from the personPerson required to file the returnReturn, which interest and addition shall become due and payable within fifteen (15thirty (30) days after written notice and demand by the City. C. Fraud; Penalty Assessed: If any part of the deficiency Tax Deficiency is due to fraud with the intent to evade the taxTax, then there shall be added fifty percent (50%) of the total amount of the deficiencyTax Deficiency, and in such case the whole amount of the taxTax unpaid, including the additions, shall become due and payable fifteen (15thirty (30) days after written notice and demand by the City and an additional one percent (1%) per month on said amounts shall be added from the date the return was due until paid. D. False Statements: ItNo Person shall be unlawful for any person to willfully make, prepare or submit a tax returnTax Return, or other document, containing any false statement, or to willfully make a false statement in any investigation or hearing, which may affect the taxTax liability of any person. E. Annual Interest Rate; Deficiency Amounts: With respect to transactions consummated on or after January 1, 1986, that result in deficiency amounts as defined in this Section, the annual rate of interest shall be that established by the State Commissioner of Banking pursuant to Section 39-21-110.5, C.R.S.Person. (Code 1985, § 4-4-19; Ord. 00-7) 4-4-20 : Penalty. A. In addition to or in lieu of any other penalty or punishment prescribed in this Chapter, the following penalty may also be imposed for violation of any of the provisions of this Chapter: a a fine of up to five hundred dollardollars ($500.00) fine or one hundred eighty (180) days imprisonment, or both such fine and imprisonment. A separate offense shall be deemed committed upon each) per violation, per day or portion thereof during or on which may be imposed for a violation of any provision of this Chapter or of any order issued by the Licensing Officer. B. The imposition of one (1) penalty for any violation shall not excuse the violation nor permit it to continue. All violations shall be corrected within ten (10) days to avoid License suspension or revocation, unless an extension is approved by the Finance Director’s designee for good cause shown. The suspension or revocation of any of the provisionsLicense or other privileges under this Chapter shall not be a penalty for enforcement of this Chapter occurs or continuesCodeChapter. (Code 1985, § 4-4-20) 4-4-21 : Officers of Corporations, Members of Partnerships, Limited Liability Companies. In addition to the penalties provided in SectionEMC § 4-4-20 EMC2, all officers of a corporation and all members of a partnership or a limited liability company required to collect, account for, and pay over any taxTax Formatted ... [272] Formatted ... [273] Formatted ... [274] Formatted ... [275] Formatted ... [276] Formatted ... [277] Formatted ... [278] Formatted ... [279] Formatted ... 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[310] Page 79 of 327 Created: 2024-09-20 11:03:002022-12-14 15:50:52 [EST] (Supp. No. 6157) Page 45 of 47 administered by this ArticleTitle who willfully fail to collect, account for, or pay over such taxTax or who willfully attempt in any manner to evade or defeat any such taxTax, or the payment thereof, are subject to, in addition to other penalties provided by law, a penalty equal to one hundred fifty percent (150%) of the total amount of the taxTax not collected, accounted for, paid over, or otherwise evaded. Officers of a corporation or members of a partnership or a limited liability company shall be deemed to be subject to this Section if the corporation, partnership, or limited liability company is subject to filing returnsReturns or paying taxesTaxes administered by this ArticleTitle and if such officers of corporations or members of partnerships or limited liability companies voluntarily or at the direction of their superiors assume the duties or responsibilities of complying with the provisions of any taxTax administered by this ArticleTitle on behalf of the corporation, partnership, or limited liability company. (Ord. 08-67, § 1) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: Font: +Body (Calibri) Formatted: History Note Page 80 of 327 City Sales Tax Code Update Presented By: Kevin Engels, Director of Finance Curt Osborne, Revenue & Tax Audit Manager Pa g e 8 1 o f 3 2 7 Summary •Why Update the City Sales and Use Tax Code? •Improved Understanding and Readability For Businesses •Improved Administration By City Staff •Alignment With Other Colorado Home Rule Cities Without Compromising Englewood Home Rule Authority •Clarification of Certain Definitions, Taxation Positions and Exemptions •Clarification of Economic Nexus for Remote Sellers Pa g e 8 2 o f 3 2 7 Economic Nexus •If a remote seller (a business with no physical presence in the city) makes more than $100,000 in sales to customers in the city, they have established an economic connection (nexus) to the city sufficient to require collection of the city’s sales tax •Other types of nexus, or connections, include a store in the city, sales and service people in the city, etc. Pa g e 8 3 o f 3 2 7 Proposed Sales Tax Code Changes •Elimination of “De Minimis” sales and use tax license. SB 22-032 essentially requires home-rule cities to provide such a license •Clarifies Exemption of Medical Supplies •To Include Exemption of Medical Supplies for Animals •Clarifies Exemption of Food for Home Consumption •Clarifies City’s Taxation of Software •City has consistently taxed software regardless of its format or means of access •Enumerates City’s Taxation of Software types •Clarifies City’s longtime Exemption of Cigarettes Pa g e 8 4 o f 3 2 7 Proposed Sales Tax Code Changes-continued •Clarifies City’s Authority to Audit Books and Records •Sales and Use Tax Audits •Construction Use Tax Reconciliations •Proposed Exemption of 48% of Price of new Manufactured Homes •Aligns with State and Other Home Rule Cities •Minimal Revenue Impact (<$5K per year) •Proposed Exemption of all subsequent sales of previously taxed Manufactured Homes •Housing Equity •Proposed Rewrite of Administrative Provisions Around Tax Deficiencies, Claims for Refund, Liens and Seizures, Sale of Businesses, Interest Rate on Tax Deficiencies •Elimination of Penalty of Imprisonment Pa g e 8 5 o f 3 2 7 Proposed Sales Tax Code Changes-continued •Incorporates the Colorado Municipal League’s (CML) Model Ordinance Language around Economic Nexus and Marketplace Facilitators. •Separates Definitions and Taxation/Imposition/Exemption Provisions •Numerous Minor Edits To Improve Understanding and Readability for Businesses and Taxpayers •Deletion of Unused Definitions Previously Adopted •Adherence to State Requirements for Sales and Use Tax Protests and Hearings –Additional Time Granted To Businesses •No TABOR Issue –Revenue Neutral or Negative •Partial Exemption of Manufactured Homes (<$5K per year) Pa g e 8 6 o f 3 2 7 Deferred Code Changes •Essential Hygiene Products Definition and Exemption •Revenue Impact $130K-300K per year •Staff recommends further discussion during 2026 budget process •Discussion of tax policy changes that would compensate for revenue loss Pa g e 8 7 o f 3 2 7 Questions, Input and Direction Pa g e 8 8 o f 3 2 7 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Tim Dodd DEPARTMENT: City Manager's Office DATE: May 5, 2025 SUBJECT: South Broadway Redevelopment Plan DESCRIPTION: Staff will provide Council with a high-level overview of the development of a redevelopment strategy of the South Broadway corridor, from the intersection of Jefferson to the intersection of Belleview RECOMMENDATION: Staff recommends that Council provide feedback on the proposed South Broadway Revitalization Framework ("the framework"), which focuses on significant community engagement toward achievement of ten revitalization strategies. PREVIOUS COUNCIL ACTION: This is the first instance of this project going before Council. SUMMARY: The portion of South Broadway from the intersection with Jefferson Avenue just south of downtown to the intersection with Belleview Avenue close to the Littleton border is a historic commercial district with long-standing businesses and adjacency to several of the City's neighborhoods. This framework presents a structured, community-driven approach to engaging members of the community in shaping the future of this corridor to ensure it is a place that people want to live, work, and play. Strategies in the framework are based on previous community engagement and City-wide plans, such as the Economic Development Strategic Plan. ANALYSIS: Project Goal To engage the community in planning to make the South Broadway Corridor a safe, inviting, and engaging place for people to live, work, and play while respecting the unique history and culture of the corridor. About the Framework This framework is intended to identify initial strategies for the long-term revitalization of the South Broadway corridor in Englewood. Included in this document is an outline of how City staff will engage with members of the community to determine the future of the area, with a goal of developing and implementing strategies throughout 2025 and into the winter and spring of 2026. Page 89 of 327 Opportunities  Ongoing enhancement projects- Complete Streets will improve access to the corridor, along with median improvements  Existing amenities- Duncan Park and other parks nearby  Existing businesses- Strong local and regional patronage of existing businesses  Community interest- Interest expressed by community members for the addition of amenities and opportunities in the corridor  Public art- opportunities to add public art installations at new bus stops and on 97 Xcel Energy light posts Challenges  Redevelopment- several small lots with multiple curb cuts along South Broadway. Several long-term property owners who may resist change  Deterioration- Deteriorated and underutilized properties throughout the corridor  Area- Long portion of a major road, connecting Littleton to Englewood and Englewood to Denver  Amenities- Minimal City amenities currently existing on the corridor Community Engagement This framework is intended to provide a structure through which the City will engage members of the public in collectively developing, setting, monitoring, and achieving programmatic goals. Throughout the process, members of the community will play critical roles in suggesting ideas for improvements in the corridor, and working alongside staff to achieve collectively identified enhancements. Based on the City’s community engagement playbook, the engagement levels of this framework are:  Consult- To obtain public feedback on analysis, alternatives, and/or decisions  Involve- To work directly with the public throughout the process to ensure that public concerns and aspirations are consistently understood and considered  Collaborate- To partner with the public in each aspect of the decision, including the development of alternatives as the identification of the preferred solution Each of the strategies outlined in this framework document will be coordinated by strategy groups, including both members of City staff and the community. These strategy groups will meet on a monthly basis, if not more frequently, to monitor the progress of implementing identified projects in each strategy group. Strategy Projected Engagement Level Branding Collaborate Safety Consult Economic Development Collaborate Redevelopment Consult Housing Consult Signature Event Involve Wayfinding Involve New Amenities Involve Page 90 of 327 Complete Streets Consult Public Art Collaborate Strategies 1. Branding- Engage stakeholders in developing a name for the area that respects its unique culture and history 2. Safety- Engage the community in a proactive approach to safety through crime prevention through environmental design (CPTED) and enforcement 3. Economic Development- Employ strategies to diversify and strengthen the local economy, utilizing strategies identified in the City's Economic Development Strategic Plan 4. Redevelopment- Employ long-range strategies to ensure sustained redevelopment of the corridor 5. Housing: Implement Council-approved recommendations of the Affordable Housing Task Force to provide a diverse mix of housing opportunities 6. Signature Event- Develop and implement a signature event that recognizes the uniqueness of the neighborhood and brings people to the corridor 7. Wayfinding- Implement wayfinding strategies and elements to connect the community with existing and planned amenities 8. Addition of New City Amenities- Consider adding new amenities, such as a pop-up library and parklets, to activate and energize the corridor 9. Complete Streets- Enhance safety, accessibility, and attractiveness for pedestrians and transit users 10. Public Art- Build on the City's successful history adding unique, cost-effective public art installations that reflect the unique history and culture of the region COUNCIL ACTION REQUESTED: Staff recommends that Council provide feedback on staff's recommended goal and related strategies for the revitalization of the portion of South Broadway in Englewood, extending from the intersection of South Broadway and Jefferson Avenue to the intersection of South Broadway and Belleview Avenue. FINANCIAL IMPLICATIONS: Staff is coordinating the strategies of this project with existing staff time and documenting long- range financial needs. The initial work of each strategy is intended to be accomplished with existing resources and funding, with some identified initial needs, such as branding the corridor. CONNECTION TO STRATEGIC PLAN: The framework connects to several outcomes and goals in the City's strategic plan, including:  Safety (Increase Citizens' Sense of Community Safety; Proactive Public Safety);  Transportation (Transportation Safety; Multi-Modal Transportation; Vehicular Infrastructure; Connected and Clean Transportation);  Economy (Commercial Corridor Vibrancy; Business Recruitment; Business Retention; Strategy to Decrease Vacant Buildings);  Community Engagement (Communication; Events; Community Engagement; Neighbor to Neighbor Connections); and Page 91 of 327  Community Wellbeing (Affordable Housing; Parks and Recreation Facilities; Lifelong Learning; Neighborhood Aesthetics; Placemaking; Physical and Mental Health; Arts and Culture) OUTREACH/COMMUNICATIONS: The framework is focused on significant community engagement, with the intent of community members participating in the strategy groups. To provide initial information on the framework to the public, along with ways for community members to become involved, City staff will:  Hold a study session with Council to provide an overview of the framework (May 5)  Send out a press release with information on the framework and ways to get involved (May 6)  Launch an Englewood Engaged page with detailed information on the project as well as an application form for community members to volunteer to participate in strategy groups; and  Hold an open house to provide the community with information on the project and ways to get involved (May 13). Each strategy includes an approach to community engagement which maps to engagement levels outlined in the City's Community Engagement Playbook. Throughout the project, City staff will keep community members informed through the Englewood Engaged page, community meetings, and social media. Additionally, community members will be able to participate in strategy groups and provide feedback in a variety of ways, such as surveys and focus groups. ATTACHMENTS: South Broadway Revitalization Framework- Presentation South Broadway Revitalization Framework Page 92 of 327 South Broadway Revitalization Framework Pa g e 9 3 o f 3 2 7 History of South Broadway •Developed as the eastern border of the original congressional grant that officially set aside 960 acres for Denver in 1864 •Thomas Skerritt, one of the earliest settlers of Englewood, used two burrows carrying logs to dig a road to connect Englewood to Denver on the north and Cherry Creek in the south •In 1883, crews began laying tracks for the Cherrelyn trolly line along Broadway Pa g e 9 4 o f 3 2 7 Location South Broadway in Englewood, running from the intersection with Jefferson (just south of the 285 interchange) to Belleview near the Littleton border Pa g e 9 5 o f 3 2 7 Challenges •Redevelopment: several small lots with multiple curb cuts along Broadway. Several long-term property owners who may resist change •Deterioration: Deteriorated and underutilized properties throughout the corridor •Area: Long stretch of a major road, connecting Littleton to Englewood and Englewood to Denver •Amenities: Minimal City amenities currently exist on the corridorPa g e 9 6 o f 3 2 7 Opportunities •Ongoing enhancement projects: Complete Streets to improve access to the corridor and median improvements •Existing amenities: Duncan Park and other parks nearby •Existing businesses: Businesses with strong local and regional followings •Community interest: Community members interested in additional amenities and opportunities •Public art: Opportunities to add public art installations at new bus stops and on 97 Xcel posts. Pa g e 9 7 o f 3 2 7 Project Goal Project goal: To engage the community in planning to make the South Broadway corridor a safe, inviting, and engaging place for people to live, work, and play while respecting the unique history and culture of the corridor Pa g e 9 8 o f 3 2 7 About the Framework •Purpose: Identify strategies to engage the public in ensuring the corridor is a place people want to live, work, and play •Community Engagement: Identify strategies to engage community members in making decisions about the future of the corridor •Strategies: Organizes work around ten strategies to ensure a cohesive approach to improving the corridor Pa g e 9 9 o f 3 2 7 Community Engagement Members of the community will be engaged in all steps of the project, providing ideas and feedback that will drive the development of projects, programs, and strategies Pa g e 1 0 0 o f 3 2 7 Key Stakeholders •Community members, particularly residents of the corridor •Business owners in the corridor •Property owners in the corridor •Englewood Public Schools •Englewood Downtown Development Authority •Greater Englewood Chamber of Commerce •Historic Englewood •Nonprofit organizations •City employees, tasked with coordinating the frameworkPa g e 1 0 1 o f 3 2 7 Community Engagement Pa g e 1 0 2 o f 3 2 7 Community Engagement Strategy Projected Engagement Level Branding Collaborate Safety Consult Economic Development Collaborate Redevelopment Consult Housing Consult Strategy Projected Engagement Level Signature Event Involve Wayfinding Involve New Amenities Involve Complete Streets Consult Public Art Collaborate Pa g e 1 0 3 o f 3 2 7 Community Engagement Strategy Description Initial Deliverables Inform and involve community members of the project and build awareness Provide announcements and platforms through which community members can learn about the project and how to become involved Press release (May 6) Englewood Engaged page launch (May 6) Open house (May 13) Naming (branding) of the corridor Through surveys, focus groups, and other feedback processes, engage community Focus groups in May and June Strategy groups Provide opportunities for community members to serve on one of the ten strategy groups to make decisions relative to the work of each strategy area Solicit interest in strategy groups (Englewood Engaged interest form, open house, and event tables) Pa g e 1 0 4 o f 3 2 7 Strategies •Branding •Safety •Economic Development •Redevelopment •Housing •Signature Event •Wayfinding •New City Amenities •Complete Streets •Public Art Pa g e 1 0 5 o f 3 2 7 Strategy #1: Branding Engage stakeholders in developing a name for the area that respects its unique culture and history Pa g e 1 0 6 o f 3 2 7 Strategy #1: Branding Project Purpose Delivery Date Stakeholders Hold focus groups to develop naming concepts To create a unique name and feel for the area to promote name recognition June, 2025 Business owners, corridor residents, the City’s Communications Department Conduct public engagement campaign on the naming of the corridor To create a multi-faceted campaign to gather overall community input July, 2025 Business owners, corridor residents, City Council, the City’s Communications Department Final list of possible names provided to Council for final decision To engage Council in determining the name for the corridor, based on significant public input August, 2025 City Council Pa g e 1 0 7 o f 3 2 7 Strategy #2: Safety Engage the community in a proactive approach to safety through crime prevention through environmental design and enforcement Pa g e 1 0 8 o f 3 2 7 Strategy #2: Safety Project Purpose Delivery Date Stakeholders Cleanup of existing bus stops, as part of Complete Streets strategy To conduct crime prevention through environmental design (CPTED) audits of bus stops to ensure cleanliness and safety Summer and Fall, 2025 Various City departments Ensure parking compliance To conduct, as part of complete streets, CPTED audits of bus stops in the corridor Ongoing Local business owners, various City departments Special enforcement days To conduct proactive enforcement and raise awareness of compliance in the corridor Fall, 2025 Various City departments CPTED review of the corridor To ensure that the corridor is well lit, clean, and safe for all community members to enjoy Fall, 2025 Community members, business owners, Englewood Police Department Pa g e 1 0 9 o f 3 2 7 Strategy #3: Economic Development Employ strategies to diversify and strengthen the local economy, utilizing strategies identified in the City’s Economic Development Strategic Plan Pa g e 1 1 0 o f 3 2 7 Strategy #3: Economic Development Project Purpose Delivery Date Stakeholders Identify funding opportunities To, in a fiscally responsible and sustainable manner, identify funding sources to support economic development Fall, 2025 Various City departments, Englewood Downtown Development Authority, and business and property owners Conceptualize beautification grants and initiatives To enhance facades, signs, and landscaping on the corridor Fall, 2025 Various City departments, Greater Englewood Chamber of Commerce Consider the development of additional design guidelines for new construction To enhance the overall aesthetics of the corridor Fall, 2025 Community Development Department Pa g e 1 1 1 o f 3 2 7 Strategy #3: Economic Development Project Purpose Delivery Date Stakeholders Conduct a vacant building assessment To establish a vacant building database with contact information for property owners Fall, 2025 Various City departments Business license enforcement To increase enforcement of businesses having required business licenses Ongoing Various City departments Consider removal of ground floor commercial requirement (B-2) To provide more opportunities for redevelopment of the corridor and other strategies, such as housing Fall, 2025 City Council, various City departments, property owners Establish corridor champions program To cultivate business relationships on the corridor Fall, 2025 Greater Englewood Chamber of Commerce, local businesses Pa g e 1 1 2 o f 3 2 7 Strategy #4: Redevelopment Employ long-range strategies to ensure sustained redevelopment of the corridor Pa g e 1 1 3 o f 3 2 7 Strategy #4: Redevelopment Project Purpose Delivery Date Stakeholders Create an arial map and parcel map of the corridor To help define the corridor and evaluate and prioritize potential improvements July 20, 2025 Community Development Department Formulate initial database of corridor property owners To facilitate the evaluation of government and finance structures, needed improvements, and owner communication strategies Summer and Fall, 2025 Community Development Department Develop concepts of possible finance structures for evaluation, such as business improvement districts To facilitate ongoing evaluation and comparisons of government and finance structure alternatives Early 2026 Community Development Department Pa g e 1 1 4 o f 3 2 7 Strategy #4: Redevelopment Project Purpose Delivery Date Stakeholders Collect and review case studies of comparable transition corridors To identify best practices and lessons learned in other comparable corridors Summer and Fall, 2025 Community Development Department Formulate a list of possible corridor transition tools To identify best practices and lessons learned in other comparable corridors Summer and Fall, 2025 Community Development Evaluate the need for professional planning and consultants To identify the professional assistance needed to achieve corridor objectives Winter, 2025 Community Development Department Identify a few catalytic properties based on size, type of structure, use potential, availability, etc. To consider properties where City involvement might accelerate broader impacts Fall and Winter, 2025 Local business and property ownersPa g e 1 1 5 o f 3 2 7 Strategy #5: Housing Implement council-approved recommendations of the Housing Affordability Task Force to provide a diverse mix of housing opportunities Pa g e 1 1 6 o f 3 2 7 Strategy #5: Housing Project Purpose Delivery Date Stakeholders Identify housing, community, and financial partners To introduce the concept of housing into the corridor Fall, 2025 Innovative Housing Concepts, Habitat for Humanity, , affordable and market rate developers, property owners Provide education and information on housing options To foster awareness of the City’s development concepts and opportunities Fall, 2025 Community Development Department, builders and developers, property owners Identify sites for possible housing development To provide awareness and opportunities Summer, 2025 Community Development Department, property and business ownersPa g e 1 1 7 o f 3 2 7 Strategy #5: Housing Project Purpose Delivery Date Stakeholders Identify sites for possible housing development To provide awareness and opportunities Summer, 2025 Community Development Department, property and business owners Identify existing apartment buildings that can be preserved To provide naturally occurring affordable housing Summer, 2025 Community Development Department, property owners Plan for long-term transit improvements To locate higher density development near future transit stops Winter, 2025 MV Transportation, RTD, various City departments, Englewood Downtown Development Authority Identify funding sources To achieve housing improvements and possible incentives Winter, 2025 Various City departments, State of Colorado, Arapahoe County Pa g e 1 1 8 o f 3 2 7 Strategy #6: Signature Event Develop and implement a signature event that recognizes the uniqueness of the neighborhood and brings people to the corridor Pa g e 1 1 9 o f 3 2 7 Strategy #6: Signature Event Project Purpose Deliverable Date Stakeholders Complete, and receive Council approval for, a City event strategy To ensure alignment and consistency among City events, further developing our brand and sense of community April 28, 2025 City Council, and the City’s Parks, Recreation, Library, and Golf (PRLG) Department Community input process To collect inputs and ideas from a variety of stakeholders Summer, 2025 Greater Englewood Chamber of Commerce, local businesses, Englewood Downtown Development Authority, community members, various City departments Pa g e 1 2 0 o f 3 2 7 Strategy #6: Signature Event Project Purpose Deliverable Date Stakeholders Signature event concept development To develop a vision for a signature event in the corridor to capture the uniqueness of the region and brings people to the corridor June- August, 2025 Greater Englewood Chamber of Commerce, local businesses, community members, various City departments Host first signature event To connect the diverse neighborhoods and businesses in the corridor and to engage members of the community Late Fall, 2025 or early Spring, 2026 Greater Englewood Chamber of Commerce, local businesses, community members, various City departments Pa g e 1 2 1 o f 3 2 7 Strategy #7: Wayfinding Implement wayfinding strategies and elements to connect the community with existing and planned amenities Pa g e 1 2 2 o f 3 2 7 Strategy #7: Wayfinding Project Purpose Delivery Date Stakeholders Vehicular wayfinding signs To guide drives to key public amenities and destinations Initial plan by June, 2025 with installation beginning in August, 2025 Residents, business owners, City departments Light pole banners To create a visual rhythm and reinforce corridor branding Design approval by July, 2025 and installation by August, 2025 Local artists, Cultural Commission, community members, local businesses, various City departments Pa g e 1 2 3 o f 3 2 7 Strategy #7: Wayfinding Project Purpose Delivery Date Stakeholders Install a banner that spans South Broadway To create a sense of celebration and identity at key times Site confirmation by June, 2025 and installation of the first banner by September, 2025 Cultural Arts Commission, community members, local businesses, various City departments Southern gateway feature To create a strong southern gateway feature at Hampden that signals entry into the corridor Design finalized by July, 2025 with fabrication and installation by October, 2025 Cultural Arts Commission, various City departments Pa g e 1 2 4 o f 3 2 7 Strategy #8: Addition of New City Amenities Consider adding new city amenities, such as a pop-up library and parklets, to activate and energize the corridor Pa g e 1 2 5 o f 3 2 7 Strategy #8: Addition of New City Amenities Project Purpose Delivery Date Stakeholders Develop a proposal, for a plan for a pop-up library in the corridor To provide library-related information services to patrons who may be otherwise unable to access it Fall, 2025 Community members, local businesses, Library Board, various City departments Plan story time events in the corridor To activate existing spaces and bring successful programming to the corridor Summer, 2025 Community members, local children and families, various City departments Pa g e 1 2 6 o f 3 2 7 Strategy #8: Addition of New City Amenities Project Purpose Delivery Date Stakeholders Repair and activate pickleball courts in the corridor with new branding To further engage the community through the improvement and activation of existing amenities Summer, 2025 Community members, various City departments Conduct a pre- feasibility analysis of additional City amenities in the corridor To determine, with community member input, the possibility of an additional City amenity, such as a recreation center or library, in the corridor Summer, 2026 Community members, various City departments Pa g e 1 2 7 o f 3 2 7 Strategy #9: Complete Streets Enhance safety, accessibility, and attractiveness for pedestrians and transit users Pa g e 1 2 8 o f 3 2 7 Strategy #9: Complete Streets Project Purpose Deliverable Date Stakeholders Replace 13 existing bus stops with upgraded amenities including bus shelters, 50 trees, 114 pedestrian lights, 300 plantings, bike racks, wayfinding signs, and crosswalks To encourage the use of transportation in the corridor and improve access and safety July 15, 2025 Community members, various City departments, Englewood Public Schools, Denver Fire Pa g e 1 2 9 o f 3 2 7 Strategy #10: Public Art Build on the city’s successful history of adding unique, cost-effective public art installations that reflect the unique history and culture of the region. Pa g e 1 3 0 o f 3 2 7 Strategy #10: Public Art Project Purpose Delivery Date Stakeholders Engage the Cultural Arts Commission (CAC) in developing a corridor-specific public art strategy To engage the CAC to create a strategy for public art in the corridor November, 2025 Cultural Arts Commission,, community members, the City’s Communications Department Mural placement directory To expand the City’s existing successful mural program to bring color and a sense of place to the corridor July, 2025 Business owners, the City’s Communications Department Implement corridor- specific arts strategy To add public art attributes to the corridor to continue to develop its look and feel August, 2025 Community members, businesses in the corridor, Cultural Arts Commission, various City departments Pa g e 1 3 1 o f 3 2 7 Questions? Pa g e 1 3 2 o f 3 2 7 SOUTHBROADWAY REVITALIZATION FRAMEWORK CITY OF ENGLEWOOD APRIL, 2025 Page 133 of 327 City of Englewood South Broadway Revitalization Framework 1 ABOUT THIS FRAMEWORK This document provides a framework to engage the Englewood community in identifying and implementing strategies for the long-term revitalization of the South Broadway corridor in Englewood. Included in this document is an outline of how City staff will engage with members of the community to determine the future of the area, with a goal of developing and implementing strategies throughout 2025 into the winter and spring of 2026. KEY STAKEHOLDERS This framework provides approaches for engagement of various stakeholders, including: • Community members, particularly residents in the corridor • Business owners in the corridor • Property owners in the corridor • Englewood Public Schools • Englewood Downtown Development Authority • Greater Englewood Chamber of Commerce • Historic Englewood • Nonprofit organizations doing business in the corridor and in the City Page 134 of 327 City of Englewood South Broadway Revitalization Framework 2 HISTORY Broadway in Denver was originally named after the famous Broadway in New York City by settler Henry C. Brown. It was originally developed as the eastern border of the original congressional grant that officially set aside 960 acres for Denver in 1864. Thomas Skerritt, one of the earliest settlers of Englewood, used two burrows carrying logs to dig a road to connect Englewood to Denver on the north and Cherry Creek in the south. In 1883, crews began laying tracks for the Cherrelyn trolley line along Broadway. Broadway spans nearly 20 miles in the City and County of Denver, running from north to south and serving as the dividing line for avenues running east and west. Broadway also runs the north- south length of Englewood, serving as the City’s main street. LOCATION HISTORY The project is intended to focus on a large stretch of Broadway in Englewood, running from the intersection of Broadway and Jefferson to the intersection of Broadway and Belleview. Page 135 of 327 City of Englewood South Broadway Revitalization Framework 3 PROJECT GOAL To engage the community in planning to make the South Broadway corridor a safe, inviting, and engaging place for people to live, work, and play while respecting the unique history and culture of the corridor. PUBLIC ENGAGEMENT STRATEGY This framework is intended to provide a structure through which the City will engage members of the public in collectively developing, setting, monitoring, and achieving programmatic goals. Throughout the process, members of the community will play critical roles in suggesting ideas for improvements in the corridor, and working alongside staff to achieve collectively identified enhancements. Based on the City’s community engagement playbook, the engagement levels of this framework are: • Consult - To obtain public feedback on analysis, alternatives, and/or decisions • Involve - To work directly with the public throughout the process to ensure that public concerns and aspirations are consistently understood and considered • Collaborate - To partner with the public in each aspect of the decision, including the development of alternatives as the identification of the preferred solution Each of the strategies outlined in this framework document will be coordinated by strategy groups, including both members of City staff and the community. These strategy groups will meet on a monthly basis, if not more frequently, to monitor the progress of implementing identified projects in each strategy group. Strategy Branding Safety Economic Development Redevelopment Housing Signature Event Wayfinding New Amenities Complete Streets Public Art Public Engagement Level Collaborate Consult Collaborate Consult Consult Involve Involve Involve Consult Collaborate PROJECT GOAL Page 136 of 327 City of Englewood South Broadway Revitalization Framework 4 PROJECT LAUNCH In early May, 2025, the City will officially launch this program with community engagement and informing the public of the framework and how to become involved in the initiative. • May 5, 2025- Council Study Session on the framework for the revitalization of the South Broadway corridor • May 6, 2025- Launch of public engagement process, including a press release, Englewood Engaged page, announcement of community open house, and launch of median improvements • May 13, 2025- Community open house STRATEGIES To engage members of the community in an organized fashion, staff will coordinate the creation of strategy groups around ten key strategies. These groups will include both members of the community and staff and build on previous community engagement while further engaging the community in shaping the future of this corridor. 1. Branding 2. Safety 3. Economic Development 4. Redevelopment 5. Housing 6. Signature Event 7. Wayfinding 8. Addition of New City Amenities 9. Complete Streets 10. Public Art PROJECT LAUNCH Page 137 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 5 STRATEGY #1BRANDING Project Hold focus groups to develop naming concepts Conduct public engagement campaign on the naming of the corridor Final list of possible names provided to Council for final decision Purpose To create a unique name and feel for the area to promote name recognition and potential desire for businesses to locate to the corridor and people to visit To create a multi-faceted campaign comprised of traditional and digital media to gather overall community input on a narrowed down set of names and branding feel To engage Council in determining the name for the corridor, based on significant public input Delivery Date June, 2025 July, 2025 August, 2025 Stakeholders Business owners, corridor residents, the City’s communications department, and City Council Business owners, corridor residents, the City’s communications department, and City Council Englewood City Council Engage stakeholders in developing a name for the area that respects its unique culture and history Page 138 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 6 STRATEGY #2SAFETY Project Cleanup of existing bus stops in the corridor Ensure parking compliance Special enforcement days CPTED review of the corridor Purpose As part of the complete streets strategy, conduct CPTED audits of bus stops in the area including the removal of enclosures and replacement of existing benches with alternative seating To partner with local business owners in the corridor to ensure compliance with City codes relative to parking and vehicles To conduct proactive enforcement and raise awareness of compliance in the corridor To ensure that the corridor is well lit, clean, and safe for all community members to enjoy Delivery Date Summer and Fall, 2025 Ongoing Fall, 2025 Fall, 2025 Stakeholders Various City departments Local business owners, various City departments Community members, various City departments Community members, business owners, Englewood Police Department Engage the community in a proactive approach to safety through crime prevention through environmental design Crime Prevention Through Environmental Design (CPTED) and enforcement Page 139 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 7 STRATEGY #3ECONOMIC DEVELOPMENT Project Identify funding opportunities Conceptualize beautification grants and initiatives Consider the development of additional design guidelines for new construction in the corridor Conduct a vacant building assessment Business license enforcement Consider removal of ground floor commercial requirement in B-2 zoning Establish corridor champions program Purpose To, in a fiscally responsible and sustainable manner, identify funding sources to support the economic development of the corridor To enhance facades, signs, and landscaping on the corridor To enhance the overall aesthetics of the corridor To establish a vacant building database with contact information for property owners To increase enforcement of businesses having required business licenses To provide more opportunities for redevelopment of the corridor and other strategies, such as housing To cultivate business relationships on the corridor Delivery Date Fall, 2025 Fall, 2025 Fall, 2025 Fall, 2025 Ongoing Fall, 2025 Fall, 2025 Stakeholders Various City departments, Englewood Downtown Development Authority, and businesses and property owners Various City departments, Greater Englewood Chamber of Commerce Community Development Department Various City departments Various City departments City Council, various City departments, property owners Greater Englewood Chamber of Commerce, local businesses Employ strategies to diversity and strengthen the local economy, utilizing strategies identified in the City’s Economic Development Strategic Plan Page 140 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 8 STRATEGY #4REDEVELOPMENT Project Create aerial map and parcel map of the corridor Formulate initial database of corridor property owners Develop concepts of possible finance structures for evaluation, such as business improvement districts Collect and review case studies of comparable transition corridors locally and nationally Formulate a list of possible corridor transition tools, including rezoning, design guidelines, and increased enforcement Evaluate the need for professional planning and consultants, and develop a proposed budget Identify a few catalytic properties based on size, type of structure, use potential, availability, etc Purpose To help define the corridor and evaluate and prioritize potential improvements To facilitate the evaluation of government and finance structures, needed improvements, and owner communication strategies To facilitate ongoing evaluation and comparison of government and finance structure alternatives in light of funding alternatives and feedback from property owners To identify best practices and lessons learned in other comparable corridors To summarize reasons for the current state of the corridor and to evaluate the entire range of possible tools for achieving corridor objectives. Consider impacts of bus rapid transit To identify the professional assistance needed to achieve corridor objectives To consider properties where City involvement might accelerate broader impacts Delivery Date July, 2025 Summer and Fall, 2025 Early 2026 Summer and Fall, 2025 Fall, 2025 Winter, 2025 Fall and Winter, 2025 Stakeholders Community Development Department Community Development Department Community Development Department Community Development Department Community Development Department Community Development Department Local business and property owners, Community Development Department Employ long-range strategies to ensure sustained redevelopment of the corridor Page 141 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 9 STRATEGY #5HOUSING Project Identify housing, community, and financial partnerships Provide education and information on housing options Identify sites for possible housing development Identify existing apartment buildings that can be preserved Plan for long-term transit improvements Identify funding sources Purpose To introduce the concept of housing into the corridor To foster awareness of the City’s development concepts and opportunities To provide awareness and opportunities To provide naturally occurring affordable housing To locate higher density development near future transit stops Identify funding opportunities for housing improvements and possible incentives Delivery Date Fall, 2025 Fall, 2025 Summer, 2025 Summer, 2025 Winter, 2025 Winter, 2025 Stakeholders Innovative Housing Concepts, Habitat for Humanity, Urban Land Conservancy, market rate and affordable housing developers, property owners, State of Colorado Department of Local Affairs Community Development Department, builders and developers, property owners Community Development Department, property and business owners Community Development Department, property owners MV Transportation, RTD, various City departments, Englewood Downtown Development Authority Various City departments, State of Colorado, Arapahoe County Implement Council-approved recommendations of the Housing Affordability Task Force to provide a diverse mix of housing opportunities Page 142 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 10 STRATEGY #6SIGNATURE EVENT Project Complete, and receive Council approval for, a City of Englewood event strategy Community input process Signature event concept development Host first signature event Purpose To ensure alignment and consistency among City events, further developing our brand and sense of community To collect input and ideas from a variety of stakeholders To develop a vision for a signature event on South Broadway that captures the uniqueness of the region and brings people to the corridor To connect the diverse neighborhoods and businesses in the corridor and to engage members of the community and others in the corridor Delivery Date April 28, 2025 Summer, 2025 June- August, 2025 Late Fall, 2025, or early Spring, 2026 Stakeholders City Council, and the City’s Parks, Recreation, Library and Golf (PRLG) Department Greater Englewood Chamber of Commerce, local businesses, Englewood Downtown Development Authority, community members, various City departments Greater Englewood Chamber of Commerce, local businesses, community members, various City departments Greater Englewood Chamber of Commerce, local businesses, community members, various City departments Develop and implement a signature event that recognizes the uniqueness of the region and brings people to the corridor Page 143 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 11 STRATEGY #7WAYFINDING Project Vehicular wayfinding signs Light pole banners Install a banner that spans South Broadway Southern gateway feature Purpose To guide drivers to key public amenities and destinations in a clear and consistent manner To create a visual rhythm and reinforce corridor branding through the placement of light pole banners along South Broadway from Hampden to Belleview. Banners will highlight corridor brand identity and possibly promote amenities and events To create a sense of celebration and identity at key times (announcing events, corridor launch, community initiatives, etc To create a strong southern gateway feature at Hampden that signals entry into the corridor. This feature should reflect the “Wooded Nook” design concept and offer a memorable, welcoming identity Delivery Date Initial sign plan by June, 2025 with installation beginning in August 2025 Design approval by July, 2025 and installation by August, 2025 Site confirmation by June, 2025 and first banner installed by September, 2025 Design finalized by July, 2025 with fabrication and installation by October, 2025 Stakeholders Residents, business owners, several City departments Local artists, Cultural Arts Commission, community members, local businesses, and various City departments Cultural Arts Commission, various City departments, local business owners Cultural Arts Commission, various City departments Implement wayfinding strategies and elements to connect the community with existing and planned amenities Page 144 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 12 STRATEGY #8ADDITION OF NEW CITY AMENITIES Project Develop a proposal, based on data collected for the Library Strategic Plan and with stakeholder engagement, a plan for a pop-up library in the corridor Plan story time events in the corridor Repair and activate pickleball courts in the corridor with new branding Conduct a pre-feasibility analysis of additional City amenities in the corridor Purpose To provide library-related information services to patrons who may not be able to access, based on data collected in the strategic planning process, information through the existing library location and hours To activate existing spaces and bring successful programming to the corridor To further engage the community through the improvement and activation of existing amenities To determine, with community member input, the possibility of an additional City amenity, such as a recreation center or library, in the corner Delivery Date Fall, 2025 Summer, 2025 Summer, 2025 Summer, 2026 Stakeholders Community members, local businesses, various City departments Community members, local children and families, various City departments Community members, various City departments Community members, various City departments Consider adding new City amenities, such as a pop-up library and parklets, to activate and energize the corridor Page 145 of 327 STRATEGIES City of Englewood South Broadway Revitalization Framework 13 STRATEGY #9COMPLETE STREETS Project Replace 13 existing bus stops with upgraded amenities including shelters, 50 trees, 114 pedestrian lights, 300 plantings, bike racks, wayfinding signs, and sidewalks Purpose To encourage the use of transportation in the corridor and to improve access and safety Delivery Date July 15, 2025 Stakeholders Community members, various City departments, Englewood Public Schools, Denver Fire Enhance safety, accessibility, and attractive for pedestrians and transit users STRATEGY #10PUBLIC ART Project Engage the Cultural Arts Commission (CAC) in developing a corridor- specific public art strategy Mural placement directory Implement corridor- specific arts strategy Purpose To engage the CAC, Council- appointed community members dedicated to advancing art in the community, to create a strategy for public art in the corridor with significant community input To expand the City’s existing successful mural program to bring color and a sense of place to the corridor through the addition of murals to the City’s directory To add public art attributes to the corridor to continue to develop its unique look and feel, in conjunction with branding and wayfinding strategies Delivery Date November, 2025 July, 2025 August, 2025 Stakeholders Cultural Arts Commission, community members, the City’s communications department Business owners, the City’s communications department Community members, businesses in the corridor, Cultural Arts Commission, various City departments Build on the City’s successful history of adding unique, cost-effective public art installations that reflect the unique history and culture of the region Page 146 of 327 MINUTES City Council Regular Meeting Monday, April 21, 2025 1000 Englewood Parkway - 2nd Floor Council Chambers 6:00 PM 1 Study Session Topic a) Director of Utilities and South Platte Renew Pieter Van Ry, Deputy Director of Business Solutions and Engineering Sarah Stone, and guest Kate Atkinson, Vice President with Cogsdale Corporation, provided an overview of the Utility Billing System implementation issues and resolutions. The meeting recessed at 6:57 p.m. for a break. The meeting reconvened at 7:06 p.m. with six Council Members present, Member Nunnenkamp was absent. 2 Call to Order The regular meeting of the Englewood City Council was called to order by Mayor Sierra at 7:06 p.m. 3 Pledge of Allegiance The Pledge of Allegiance was led by Mayor Sierra 4 Roll Call COUNCIL PRESENT: Mayor Othoniel Sierra Mayor Pro Tem Joe Anderson Council Member Steve Ward Council Member Rita Russell Council Member Tena Prange Council Member Kim Wright COUNCIL ABSENT: Council Member Chelsea Nunnenkamp STAFF PRESENT: City Attorney Niles City Clerk Carlile Senior Deputy City Clerk McKinnon Deputy City Clerk Dosal Deputy City Manager Dodd Director of Utilities and South Platte Renew Van Ry Page 1 of 8 Draft Page 147 of 327 City Council Regular April 21, 2025 Director of Parks, Recreation, Library and Golf Underhill Director of Community Development Power Director of Public Works Rachael Division Chief Reed, Police Department Deputy Director of Business Solutions and Engineering Stone Economic Development Manager Hollingsworth, Community Development Planner II Sampson, Community Development Administration Manager Jennifer Walker, Utilities Utilities Billing Specialist Jen Nickerson, Utilities Utilities Billing Specialist Gaby Hernandez, Utilities Utilities Billing Specialist Miriam Palido, Utilities Business Solutions Manager Yvonne Barron, Utilities Sr. Utilities Billing Specialist Mellissa Clark, Utilities Audio Visual Engineer Hessling, Information Technology System Administrator Munnell, Information Technology Officer Daleigh, Police Department 5 Consideration of Minutes of Previous Session a) Minutes of the Regular City Council Meeting of April 7, 2025. Moved by Council Member Joe Anderson Seconded by Council Member Rita Russell APPROVAL OF THE MINUTES OF THE REGULAR CITY COUNCIL MEETING OF APRIL 7, 2025. For Against Abstained Rita Russell (Seconded By) x Othoniel Sierra x Joe Anderson (Moved By) x Tena Prange x Kim Wright x Steven Ward x 6 0 0 Motion CARRIED. b) Minutes of the Special City Council Meeting of April 14, 2025. Moved by Council Member Kim Wright Seconded by Council Member Joe Anderson APPROVAL OF THE MINUTES OF THE SPECIAL CITY COUNCIL MEETING OF APRIL 24, 2025. For Against Abstained Page 2 of 8 Draft Page 148 of 327 City Council Regular April 21, 2025 Rita Russell x Othoniel Sierra x Joe Anderson (Seconded By) x Tena Prange x Kim Wright (Moved By) x Steven Ward x 6 0 0 Motion CARRIED. 6 Recognitions a) City Council recognized the Elevate Englewood Leadership Academy Graduates  Natalie Alonzo  Mike Barlow-Roach  Amy Cesario  Barbara Chumley  Kimberly Craig  Luke Curtis  Erica Elvove  Brian Erickson  Tanya Faust  Keri Gilliland  Chelsea Hendrick  Samuel Koenig  Nathaniel Lawler  Aaron Martinez  Anita Martinez  Jeffrey McRae  Matthew Mitchell  Joel Olson  Marissa Panning  Rita Povlich  Elizabeth Shaw  Addison Welsh 7 Appointments, Communications and Proclamations There were no Communications, Proclamations, or Appointments. 8 Recognition of Public Comment a) Carol Pickens, an Englewood resident, addressed City Council. b) Ivan Erwin, an Englewood resident, addressed City Council. c) Gary Kozacek, an Englewood resident, addressed Council. d) Jan Weipert, an Englewood resident, addressed City Council. Page 3 of 8 Draft Page 149 of 327 City Council Regular April 21, 2025 e) Ida May Nicholl, an Englewood resident, addressed Council. Council Member Ward responded to Public Comment. 9 Consent Agenda Items Council Member Wright removed Agenda Item 9(c)(i) from Consent Agenda. Moved by Council Member Prange seconded by Council Member Anderson to approve Consent Agenda Items 9(a)(i-iii) and 9(b)(i-ii). a) Approval of Ordinances on First Reading i) CB 22 - Approval of the 2025 Enterprise Zone Administration Grant COUNCIL BILL NO. 22, INTRODUCED BY COUNCIL MEMBER PRANGE A BILL FOR AN ORDINANCE AUTHORIZING ACCEPTANCE OF A GRANT FROM THE STATE OF COLORADO, OFFICE OF ECONOMIC DEVELOPMENT AND INTERNATIONAL TRADE TO FUND TRAVEL AND ADMINISTERING THE SOUTH METRO ENTERPRISE ZONE. ii) CB 23 - Amend Englewood Municipal Code Regarding Extraterritorial Water Service and Lead Service Line Replacement COUNCIL BILL NO. 23, INTRODUCED BY COUNCIL MEMBER PRANGE A BILL FOR AN ORDINANCE AMENDING TITLE 12, CHAPTER 1, ARTICLE C OF THE ENGLEWOOD MUNICIPAL CODE REGARDING EXTRATERRITORIAL WATER SERVICE REQUIREMENTS, CLARIFYING SERVICE CONNECTION STANDARDS, AND ESTABLISHING REQUIREMENTS FOR LEAD AND GALVANIZED STEEL SERVICE LINE REPLACEMENT. iii) CB 24 - Amend Englewood Municipal Code to Update Obsolete Code Reference COUNCIL BILL NO. 24, INTRODUCED BY COUNCIL MEMBER PRANGE A BILL FOR AN ORDINANCE AMENDING ENGLEWOOD MUNICIPAL CODE SECTION 12-1B-11 TO REMOVE OBSOLETE CODE REFERENCE. b) Approval of Ordinances on Second Reading. Page 4 of 8 Draft Page 150 of 327 City Council Regular April 21, 2025 i) CB 15 - City of Englewood becoming a certified local government ORDINANCE NO. 18 SERIES OF 2025 (COUNCIL BILL NO.15 INTRODUCED BY COUNCIL MEMBER PRANGE) AN ORDINANCE APPROVING THE CITY’S APPLICATION TO BECOME A CERTIFIED LOCAL GOVERNMENT AND AUTHORIZING EXECUTION OF THE CERTFIED LOCAL GOVERNMENT AGREEMENT WITH THE STATE OF COLORADO. ii) CB 21 - South Broadway Design Guidelines for Downtown Englewood ORDINANCE NO. 19 SERIES OF 2025 (COUNCIL BILL NO.21 INTRODUCED BY COUNCIL MEMBER NUNNENKAMP) AN ORDINANCE APPROVING THE SOUTH BROADWAY DESIGN GUIDELINES AND AUTHORIZING THE COMMUNITY DEVELOPMENT DEPARTMENT TO IMPLEMENT THE GUIDELINES AS PART OF THE DESIGN REVIEW PROCESS. c) Resolutions and Motions i) Motion - Consideration of approval to the existing contract between the City and Englewood Arts for the use of a portion of the Englewood Civic Center. [Clerks Note: This agenda item was removed from the Consent Agenda motion and considered independently.] Moved by Council Member Joe Anderson Seconded by Council Member Steven Ward Motion to approve 9(c)(i). Moved by Council Member Tena Prange Seconded by Council Member Joe Anderson Motion to amend the contract with Englewood Arts by shortening the term from five years to two years, and to direct the Cultural Arts Commission to conduct a further review of the contract and explore alternative options for Hampden Hall. For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Seconded By) x Tena Prange (Moved By) x Kim Wright x Page 5 of 8 Draft Page 151 of 327 City Council Regular April 21, 2025 Steven Ward x 5 1 0 Motion CARRIED. Moved by Council Member Joe Anderson Seconded by Council Member Steven Ward Approval of a contract extension between the City and E-Arts for continued use of Hampden Hall in the Englewood Civic Center for community arts programming as amended. For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Moved By) x Tena Prange x Kim Wright x Steven Ward (Seconded By) x 6 0 0 Motion CARRIED. Moved by Council Member Tena Prange Seconded by Council Member Joe Anderson Motion to approve Consent Agenda Items 9(a)(i-iii) and 9(b)(i-ii). For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Seconded By) x Tena Prange (Moved By) x Kim Wright x Steven Ward x 6 0 0 Motion CARRIED. 10 Public Hearing Items There were no Public Hearings 11 Ordinances, Resolutions and Motions Page 6 of 8 Draft Page 152 of 327 City Council Regular April 21, 2025 a) Approval of Ordinances on First Reading i) CB 16 - Municipal Code Clean-up: Updates to Title 1 Moved by Council Member Joe Anderson Seconded by Council Member Tena Prange COUNCIL BILL NO. 16, INTRODUCED BY COUNCIL MEMBER ANDERSON A BILL FOR AN ORDINANCE AMENDING ENGLEWOOD MUNICIPAL CODE TITLE 1 TO CORRECT ERRORS IN REFERENCES, REFLECT TODAY’S WORK FORCE AND CURRENT PRACTICES, AND REVISE FOR CLARITY AND EASE OF UNDERSTANDING. For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Moved By) x Tena Prange (Seconded By) x Kim Wright x Steven Ward x 6 0 0 Motion CARRIED. Moved by Council Member Joe Anderson Seconded by Council Member Kim Wright Motion to reconsider Council Bill 22, listed under the Consent Agenda, considering the approval of the 2025 Enterprise Zone Administration Grant. For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Moved By) x Tena Prange x Kim Wright (Seconded By) x Steven Ward x 6 0 0 Motion CARRIED. Moved by Council Member Joe Anderson Seconded by Council Member Tena Prange Page 7 of 8 Draft Page 153 of 327 City Council Regular April 21, 2025 COUNCIL BILL NO. 22, INTRODUCED BY COUNCIL MEMBER ANDERSON A BILL FOR AN ORDINANCE AUTHORIZING ACCEPTANCE OF A GRANT FROM THE STATE OF COLORADO, OFFICE OF ECONOMIC DEVELOPMENT AND INTERNATIONAL TRADE TO FUND TRAVEL AND ADMINISTERING THE SOUTH METRO ENTERPRISE ZONE. For Against Abstained Rita Russell x Othoniel Sierra x Joe Anderson (Moved By) x Tena Prange (Seconded By) x Kim Wright x Steven Ward x 6 0 0 Motion CARRIED. b) Approval of Ordinances on Second Reading There were no additional items on Second Reading. (See Agenda Items 9(b)(i- ii).) c) Resolutions and Motions There were no additional Resolutions or Motions. (See Agenda Items 9(c)(i).) 12 General Discussion a) Mayor's Choice b) Council Members' Choice 13 City Manager’s Report 14 Adjournment MAYOR SIERRA MOVED TO ADJOURN. The meeting adjourned at 8:45 p.m. City Clerk Page 8 of 8 Draft Page 154 of 327 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Jeremiah Stumpff, Shannon Buccio DEPARTMENT: Parks, Recreation & Library DATE: May 5, 2025 SUBJECT: CB 20 - Roboranger (Robotic Ball Picker) Rental Agreement for Broken Tee Golf Course DESCRIPTION: Roboranger (Robotic Ball Picker) Rental Agreement between Ultimate Golf & Leisure Inc. and Broken Tee Golf Course RECOMMENDATION: Staff recommends the City Council approve the lease agreement for the "Robo-Ranger" robotic ball picker with Ultimate Golf & Leisure, Inc., by adopting this ordinance. PREVIOUS COUNCIL ACTION: Not applicable. SUMMARY: Ultimate Golf & Leisure Inc. will lease a "Robo Ranger" robotic ball picker to Broken Tee Golf Course for evaluation. The goal is to assess its effectiveness in reducing labor costs and time spent picking the range and the feasibility of opening the driving range earlier on Mondays to boost revenue. If the assessment of the equipment proves successful, a purchase will be made in 2026. ANALYSIS: Data indicates that Broken Tee's driving range consistently operates at high volume, particularly during the golf season. With a daily ball usage of approximately 16,000, increasing the capacity of our ball-picking equipment presents a strategic opportunity. Transitioning to a higher-capacity unit like the Robo-Ranger could significantly reduce the number of trips required to collect balls. This would free up staff time, allowing for redeployment to other customer service areas, potentially improving the overall patron experience. Furthermore, the efficiency gained supports the City’s sustainability goals by reducing fuel use and equipment wear. The proposed investment aligns with Broken Tee's revenue growth goals, service enhancement, and environmental responsibility. A review of available range picker units yielded the following comparison of ball capacity per load:  Echo RP-1250: 320–350 balls  Wayrobo WP1500: 1,500 balls  Robo-Ranger: 3,000 balls Page 155 of 327 COUNCIL ACTION REQUESTED: Staff recommends the City Council approve the lease agreement for the "Robo-Ranger" robotic ball picker with Ultimate Golf & Leisure, Inc., by adopting this ordinance. FINANCIAL IMPLICATIONS: The monthly rent for the robotic ball picker is $2,000.00, payable to Ultimate Golf & Leisure Inc. upon taking possession of the equipment. The one-time purchase cost for the 4-Gang Golf Ball Picker attachment is $5,000.00. Broken Tee Golf Course will cover all expenses related to the delivery and return of the equipment. Golf Operations (43-1306) has a budget of $50,000 for operating machinery and equipment in 2025. CONNECTION TO STRATEGIC PLAN: Sustainability: Implementing robotic ball pickers directly supports the City’s sustainability goals as outlined in the Strategic Plan. These units are fully electric, produce zero emissions, and require only a standard 110V outlet for charging. Their ability to operate autonomously around the clock increases efficiency without increasing the facility’s carbon footprint. By reducing reliance on fuel-powered equipment and optimizing energy use, this investment will contribute to Broken Tee's long-term commitment to environmental stewardship. OUTREACH/COMMUNICATIONS: Not applicable. ATTACHMENTS: Optimal Source Justification Memo Contract Approval Summary RoboRanger UGL Rental Agreement signed 4/8/2025 Page 156 of 327 ORDINANCE NO. COUNCIL BILL NO. 20 SERIES OF 2025 INTRODUCED BY COUNCIL MEMBER A BILL FOR AN ORDINANCE APPROVING A LEASE AGREEMENT TO RENT A ROBORANGER ROBOTIC BALL PICKER FROM ULTIMATE GOLF AND LEISURE, INC. WHEREAS, pursuant to C.R.S. § 31-15-801, the City of Englewood is authorized to lease or rent equipment for municipal purposes when authorized by ordinance; and WHEREAS, the City’s Parks, Recreation, Library, and Golf Department (“Department”) seeks to evaluate the operational effectiveness and feasibility of using RoboRanger, a robotic range picker, at the Broken Tee Golf Course driving range; and WHEREAS, the Department proposes entering into a lease agreement with Ultimate Golf & Leisure Inc. for the temporary use of the RoboRanger unit through a monthly lease program, which will allow the Department to trial the equipment over a one-year period; and WHEREAS, if the RoboRanger proves to be effective and beneficial for operations, the Department intends to propose a budgeted purchase of the equipment in 2026; and WHEREAS, the Department requests that the City Council authorize the lease agreement and approve any related actions necessary to implement the lease, including entering into and delivering all required documents. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, THAT: Section 1. The City Council of the City of Englewood, Colorado, hereby authorizes the “Equipment Rental Agreement” between Ultimate Golf and Leisure Inc. and the City of Englewood, a copy of which is attached hereto, in the form substantially the same as that attached hereto. Section 2. The following general provisions and findings are applicable to the interpretation and application of this Ordinance: Page 157 of 327 A. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or its application to other persons or circumstances. B. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. C. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. D. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. This Safety Clause is not intended to affect a Citizen right to challenge this Ordinance through referendum pursuant to City of Englewood Charter 47. E. Publication. Publication of this Ordinance may be in the City’s official newspaper, the City’s official website, or both. Publication shall be effective upon the first publication by either authorized method. F. Actions Authorized to Effectuate this Ordinance. The Mayor is hereby authorized and directed to execute all documents necessary to effectuate the approval authorized by this Ordinance, and the City Clerk is hereby authorized and directed to attest to such execution by the Mayor where necessary. In the absence of the Mayor, the Mayor Pro Tem is hereby authorized to execute the above-referenced documents. The execution of any documents by said officials shall be conclusive evidence of the approval by the City of such documents in accordance with the terms thereof and this Ordinance. City staff is further authorized to take additional actions as may be necessary to implement the provisions of this Ordinance. G. Enforcement. To the extent this ordinance establishes a required or prohibited action punishable by law, unless otherwise specifically provided in Englewood Municipal Code or applicable law, violations shall be subject to the General Penalty provisions contained within EMC § 1-4-1. Page 158 of 327 Page 159 of 327 JUSTIFICATION MEMORANDUM TO: Shawn Lewis, Englewood City Manager THROUGH: Shannon Buccio, Golf Manager; Christina Underhill, Director FROM: Jeremiah Stumpff, Golf Course Superintendent DATE: 04/23/2025 SUBJECT: Optimal Source – RoboRanger robotic ball picker EXECUTIVE SUMMARY The City of Englewood Parks, Recreation, Library, and Golf Department is requesting approval from the Golf Course Fund (43) for a lease agreement provided by Ultimate Golf & Leisure Inc. Broken Tee is looking to evaluate the operation and feasibility of a robotic picker for the driving range. The goal is to assess its effectiveness in reducing labor costs and time spent picking the range and potentially opening the driving range earlier on Monday to boost revenue. Robotic range pickers are entirely electric, emitting zero emissions, can work 24 hours a day, and charge on a single 110V electrical outlet. BACKGROUND In 2024, the Broken Tee driving range received $512,155 in revenue, 14% higher than budgeted revenue. Broken Tee staff have identified an opportunity to increase the revenue, save or reallocate labor to provide better customer service and value for our patrons, and continue to make strides with sustainability at Broken Tee. ANALYSIS The driving factor is the ball capacity since Broken Tee uses an average of 16,000 golf balls a day during the golf season (May- September). The following evaluation was conducted: Ball Capacity per load: • Echo RP-1250: 320-350 balls • Wayrobo WP1500: 1500 balls • RoboRanger: 3000 balls RoboRanger has been chosen as the Optimal Source since it can hold 3000 golf balls in a single load. RoboRanger has a lease program to trial the unit monthly for one year, allowing us to evaluate its feasibility and usability at Broken Tee for the first year. If the unit proves effective, we will look to make a budgeted purchase of the equipment in 2026. Page 160 of 327 FINANCIAL IMPACT Source of Funds Line-item Description Line-Item Amount YTD Line Item Expensed/Encumbered Maximum Purchase Amount 43-1306-61301 Operating Machinery and Equipment $50,000 $0 $25,000 PROCUREMENT INFORMATION • Purchase Threshold: > $10,000 but < $124,499.99 • Solicitation Method: Optimal Source Justification • Solicitation Number: N/A • Contract Number: N/A Enclosures: Page 161 of 327 Contract Number City Contact Information: Staff Contact Person Phone Title Email Summary of Terms: Original Contract Amount Start Date 5/1/2025 Amendment Amount End Date 4/30/2026 Amended Contract Amount Total Term in Years 1.00 Vendor Contact Information: Name Contact Address Phone Email Richmond Hill ON City State Zip Code Contract Type: Please select from the drop down list Descripiton of Contract Work/Services Procurement Justification of Contract Work/Services Budget Authorization of Contract Work/Services City of Englewood, Colorado CONTRACT APPROVAL SUMMARY Ultimate Golf & Leisure Inc. will lease a "Robo Ranger" robotic ball picker to Broken Tee Golf Course for evaluation. The goal is to assess its effectiveness in reducing labor costs and time spent picking the range and opening the driving range earlier on Mondays to boost revenue. If the equipment proves successful, a purchase will be made in 2026. The lease agreement provided by Ultimate Golf & Leisure Inc. has been reviewed by Procurement and the City Attorney's Office. An optimal source justification memo has been provided. If the equipment proves successful, a purchase will be budgeted in 2026. Renewal options available No L4B3K7 Payment terms (please describe terms or attached schedule if based on deliverables) 855.647.4653 cameron@ugl.golf Cameron Steiner The monthly rent for the robotic ball picker will be $2,000.00, payable to Ultimate Golf & Leisure Inc. upon taking possession of the equipment. The one-time purchase cost of the 4-Gang Golf-Ball Picker attachment will be $5,000.00. Broken Tee Golf Course will cover all expenses related to the delivery and return of the equipment. $ 25,000 $ - 303.762.2673Shannon Buccio sbuccio@englewoodco.govGolf Manager Ultimate Golf & Leisure Inc 7-25 Broide Dr CFS-Contract for Services Page 162 of 327 City of Englewood, Colorado CONTRACT APPROVAL SUMMARY Source of Funds: CAPITAL ONLY Item A B C D 1=A-B-C-D Capital Tyler New World Budgeted?Spent To Encumbrance Contract Budget Operating Year Project # / Task #Fund Division Account Line Item Description YES / NO Budget Date (Outstanding PO)Amount Remaining Capital 2025 43 1306 61301 Yes 50,000$ -$ -$ 25,000$ 25,000$ O -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ Total Current Year 50,000$ -$ -$ 25,000$ 25,000$ C -$ -$ -$ -$ -$ C -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ O -$ -$ -$ -$ -$ Total - Year Two -$ -$ -$ -$ -$ GRAND TOTAL 50,000$ -$ -$ 25,000$ 25,000$ Process for Choosing Contractor: Attachment (For Capital Items Only / Expense Line Item Detail is Located in OpenGov): All Other Attachments: PLEASE NOTE: City Council Approval Required for the following: - Budgeted Contracts or Agreements greater than $250,000 - Non-Budgeted Contracts or Agreements greater than $125,000 Operating Machinery and Equipment Solicitation Name and Number: NOTES/COMMENTS (if needed): For Operating Line Item Detail, please review information provided in OpenGov For Capital Items, please review Prior Month's Project Status and Fund Balance Report Solicitation Evaluation Summary/Bid Tabulation Attached Prior Month-End Project Status and Fund Balance Report Evaluation Summary/Bid Tabulation AttachedEvaluation Summary/Bid Tabulation AttachedEvaluation Summary/Bid Tabulation AttachedContract Copy of Original Contract if this is an Amendment Copies of Related Contracts/Conveyances/Documents Addendum(s) Exhibit(s) Certificate of Insurance Page 163 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 1 EQUIPMENT RENTAL AGREEMENT THIS EQUIPMENT RENTAL AGREEMENT (this "Agreement") BETWEEN: Ultimate Golf and Leisure Inc. (on behalf of Ultimate Golf & Leisure Inc. U.S (the "Lessor") OF THE FIRST PART - AND – __________________________________ (the "Lessee") OF THE SECOND PART (the Lessor and Lessee are collectively the “Parties") IN CONSIDERATION OF the mutual covenants and promises in this Agreement, the receipt and sufficiency of which consideration is hereby acknowledged, the Lessor (Ultimate Golf & Leisure Inc.) leases the Equipment to the Lessee, and the Lessee leases the Equipment from the Lessor on the following terms: Definitions 1.The following definitions are used but not otherwise defined in this Agreement. “Accessory Items” mean the additional attachments available with the Equipment for multi-purpose functions. “Casualty Value” means the market value of the Equipment at the end of the Term or when in relation to a Total Loss, the Market Value the Equipment would have had at the end of the Term but for the Total Loss. The Casualty Value is calculated based on an Annual depreciation rate of 10%. “Equipment” means “Robo-Ranger” Robotic Ranger exclusive of any associated components or attachments. “Market Value” means the value of the equipment for insurance purposes. This value is $47,500. “Total Loss” means any loss or damage that is not repairable or that would cost more to repair than the market value of the Equipment. Lease 2.The Lessor agrees to lease the Equipment to the Lessee, and the Lessee agrees to lease the Equipment from the Lessor in accordance with the terms set out in this Agreement. yBty oj m/Xz'woo’ Page 164 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 2 Term 3.The Agreement commences on (“Rental Commencement Date”), and will continue until (the "Term"). 4.The equipment shall be rented from to each year, totalling months per year. Rent 5.The rent for the Equipment (robot), exclusive of sales tax, will be (the "Rent"), and the Rent will be paid monthly to the Lessor after taking possession of the Equipment. Accessory Purchase 6.Accessory Items are available for purchase as part of this lease agreement and are to be delivered with the Equipment. The parties agree to the Accessory Items and pricing below as part of the agreement. 7.The purchase of the ______________________________, exclusive of sales tax, will be ________ and is a one-time purchase. Delivery and Return of Equipment 8.The Lessor will, deliver the Equipment to the Lessee no later than the Rental Commencement date. 9.The Lessee shall contact the Lessor within 15 days of the termination or expiration of this Agreement to arrange for the return of the Equipment to the Lessor. The Lessor will arrange pickup of the Equipment from the Lessee’s premises at its discretion within a reasonable period of time. 10. All expenses incurred for the Delivery and Return of Equipment are to be reimbursed to the Lessor by the Lessee Use of Equipment 11. The Lessee will use the Equipment in a good and careful manner and will comply with all the manufacturer's requirements and recommendations respecting the Equipment and with any applicable law, whether local, state or federal respecting the use of the Equipment, including, but not limited to, environmental and copyright law. 12. The Lessee will use the Equipment for the purpose for which it was designed and not for any other purpose. |ay I& nrn7 April 30, 2026 May 1st April 30th 12 4-gang golf-ball Picker attachment USD 2,000.00 USD 5,000.00 Page 165 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 3 13. Unless the Lessee obtains the prior written consent of the Lessor, the Lessee will not alter, modify or attach anything to the Equipment unless the alteration, modification or attachment is easily removable without damaging the functional capabilities or economic value of the Equipment. Buy Option 14. The Lessee shall have the option to purchase the Equipment after the first anniversary of this Rental Agreement. 15. The Lessee must execute a Purchase Agreement before the first anniversary of the rental period. The Purchase Agreement is included in Schedule A of this Rental Agreement. 16. The purchase negotiated purchase price at the time of the agreement shall be adjusted for 50% of the total lease payments made during the first year (12 months) of the rental period 30-Day Money-Back Guarantee 17. The Lessee shall have the right to return the Equipment within 30 days from the Rental Commencement Date for a full refund of all rental payments made. 18. If the Lessee elects to exercise this option, they shall notify the Lessor in writing and return the Equipment at their own cost. 19. The Equipment must be returned within 15 days of notifying the Lessor, in the same condition as received, subject to normal wear and tear. 90-Day Termination With Cause 20. Either Party may terminate this Agreement with cause by providing 90 days’ written notice. Additionally, the Lessee may terminate this Agreement, without penalty, should funds not be appropriated. The parties understand and acknowledge that each party is subject to Article X, § 20 of the Colorado Constitution ("TABOR"). The parties do not intend to violate the terms and requirements of TABOR by the execution of this Agreement. It is understood and agreed that this Agreement does not create a multi-fiscal year direct or indirect debt or obligation within the meaning of TABOR and, notwithstanding anything in this Agreement to the contrary, all payment obligations of Lessee are expressly dependent and conditioned upon the continuing availability of funds beyond the term of Lessee’s current fiscal period ending upon the next succeeding December 31. Financial obligations of Lessee payable after the current fiscal year are contingent upon funds for that purpose being appropriated, budgeted, and otherwise made available in accordance with the rules, regulations, and resolutions of Lessee and applicable law. Upon the failure to Page 166 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 4 appropriate such funds, this Agreement shall be deemed terminated. 21. "Cause" shall include, but is not limited to, material breaches of this Agreement, failure to maintain the Equipment as required, and non-payment of rental fees. If terminated, the Lessee shall return the Equipment in accordance with the return provisions of this Agreement. Repair and Maintenance of Equipment 22. The Lessee shall, at their own expense, maintain the Equipment in good working order, condition and appearance, except for normal and reasonable wear and tear. 23. The Lessor will supply all parts that are necessary to keep the Equipment in such a state at the market value of the required parts. If the Equipment is not in good repair, appearance and condition when it is returned to the Lessor, the Lessor may make such repairs or may cause such repairs to be made as are necessary to put the Equipment in a state of good repair, appearance and condition. The Lessor will make the said repairs within a reasonable time of taking possession of the Equipment and provide the Lessee written notice of and invoices for said repairs. Upon receipt of such invoices, the Lessee will immediately reimburse the Lessor for the actual expense of those repairs. 24. If the Equipment requires a service be provided by the Lessor, the Lessor will provide the service within a reasonable time following the Lessee’s request. Warranties 25. The Equipment will be in good working order and good condition upon delivery. 26. If any rented equipment is defective when installed or provided, or proves to be so during the Term, the Lessor will either repair or replace the defective equipment. Replacement of defective equipment constitutes the Lessor’s entire liability to you and your sole remedy under this Agreement as to rented equipment, whether such claim or remedy is sought in contract or tort (including negligence, strict liability or otherwise). THE FOREGOING WARRANTIES ARE EXCLUSIVE AND ARE IN THE PLACE OF ALL OTHER WARRANTIES, WHETHER WRITTEN OR IMPLIED, IN FACT OR IN LAW. ULTIMATE GOLF & LEISURE INC. DISCLAIMS ANY AND ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Page 167 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 5 Loss and Damage 27. To the extent permitted by law, the Lessee will be responsible for risk of loss, theft, damage or destruction to the Equipment from any and every cause. 28. In the event of theft, loss, destruction, attachment or seizure of any of the Equipment, the Lessee shall immediately provide written notice to the Lessor. The Lessee shall not be entitled to rescind this Agreement, nor to a defence against or abatement of the Rent because of theft, loss, destruction, damage, attachment or seizure of any of the Equipment after delivery, and in any such event all payments of Monthly rent shall continue as per the agreed schedule for the term of the Agreement. 29. In the event of Total Loss of the Equipment, the Lessee shall promptly pay to the Lessor the Casualty Value of the Equipment. Ownership, Right to Lease and Quiet Enjoyment 30. The Equipment is the property of the Lessor and will remain the property of the Lessor. 31. The Lessee will not encumber the Equipment or allow the Equipment to be encumbered or pledge the Equipment as security in any manner. 32. The Lessor warrants that the Lessor has the right to lease the Equipment according to the terms in this Agreement. 33. The Lessor warrants that as long as no Event of Default has occurred, the Lessor will not disturb the Lessee's quiet and peaceful possession of the Equipment or the Lessee's unrestricted use of the Equipment for the purpose for which the Equipment was designed. Insurance 34. The Lessee will, during the whole of the Term and for as long as the Lessee has possession of the Equipment, take out, maintain and pay for insurance against loss and damages, beyond normal wear and tear, of the Equipment for the full replacement value of the Equipment . 35. The insurance will be in the name of the Lessee and the insurance policy will have a provision that it will not be modified or cancelled unless the insurer provides the Lessee with thirty (30) days written notice stating when such modification or cancellation will be effective. Page 168 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 6 36. Upon written demand by the Lessor, the Lessee will provide the Lessor with an original policy or certificate evidencing such insurance. 37. If the Lessee fails to maintain and pay for such insurance, the Lessor may, but is not obligated to, obtain such insurance, but if the Lessor does obtain such insurance, the Lessee will pay to the Lessor the cost of such insurance upon notification from the Lessor of the amount. Taxes The Lessee will report and pay all taxes, fees and charges associated with the Equipment, with the use of the Equipment, and with revenues and profits arising out of the use of the Equipment, including, but not limited to, sales taxes, property taxes, and license and registration fees. The Lessee will pay any and all penalties and interest for failure to pay any tax, fee or charge on or before the date on which the payment is due. The Lessee will pay any and all penalties and interest for failure to report required information to any taxing authority with jurisdiction over the Lessee or the Equipment. If the Lessee fails to do any of the foregoing, the Lessor may, but is not obligated to, do so at the Lessee's expense. 38. Notwithstanding any other provision of this Agreement, the Lessee will not be required to pay any tax, fee or charge if the Lessee is contesting the validity of same in the manner prescribed by the legislation governing the imposition of same, or in the absence of a prescribed form, in a reasonable manner. However, the Lessee will reimburse the Lessor for damages and expenses incurred by the Lessor arising from or related to the Lessee's failure to pay any tax, fee or charge, regardless of whether the Lessee is contesting the validity of the same or not. 39. If the Lessee fails to pay any and all taxes, fees, and charges mentioned in this Agreement and the Lessor, on behalf of the Lessee, pays the same, the Lessee will reimburse the Lessor for the cost upon notification from the Lessor of the amount. Default 40. The occurrence of any one or more of the following events will constitute an event of default ("Event of Default") under this Agreement: a) The Lessee fails to pay any amount provided for in this Agreement when such amount is due or otherwise breaches the Lessee's obligations under this Agreement. b) The Lessee becomes insolvent or makes an assignment of rights or property for the benefit of creditors or files for or has bankruptcy proceedings instituted against it under the Federal bankruptcy law of the United States or another competent jurisdiction. Page 169 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 7 Remedies 41. On the occurrence of an Event of Default, the Lessor will be entitled to pursue any one or more of the following remedies (the "Remedies"): a) Declare the entire amount of the Rent for the Term immediately due and payable without notice or demand to the Lessee. b) Commence legal proceedings to recover the Rent and other obligations accrued before and after the Event of Default. c) Take possession of the Equipment, without demand or notice, wherever same may be located, without any court order or other process of law. The Lessee waives any and all damage occasioned by such taking of possession. d) Terminate this Agreement immediately upon written notice to the Lessee. e) Pursue any other remedy available in law or equity. Cure 42. Before exercising any remedies under this Agreement, Lessor shall provide the Lessee with written notice of the default and allow a cure period of 15 business days from the date of such notice. If Lessee fails to cure the default within the 15-day period, Lessor may exercise any remedies available under this Agreement. Assignment 43. THE LESSEE WILL NOT ASSIGN THIS AGREEMENT, THE LESSEE'S INTEREST IN THIS AGREEMENT OR THE LESSEE'S INTEREST IN THE EQUIPMENT WITHOUT THE PRIOR WRITTEN CONSENT OF THE LESSOR. If the Lessee assigns this Agreement, the Lessee's interest in this Agreement or the L essee's interest in the Equipment without the prior written consent of the Lessor, the Lessor will have recourse to the Remedies and will be entitled to all damages caused by the transfer to the extent that the damages could not reasonably be prevented by the Lessor. Renewal 44. The Lessee may renew this Agreement for an additional Term if the Lessee has given the Lessor 60 days' written notice of the Lessee's intention to renew and if the Lessee is not in default of any of the terms under this Agreement. Other than as agreed upon in writing between the Parties, the renewal will be on the same terms as this Agreement, except for this renewal clause. Entire Agreement 45. This Agreement will constitute the entire agreement between the Parties. Any prior understanding or representation of any kind preceding the date of this Agreement will not be binding on either Party except to the extent incorporated in this Agreement. Page 170 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 8 Address for Notice 46. Service of all notices under this Agreement will be delivered personally or sent by registered mail or courier to the following addresses: Lessor: Ultimate Golf & Leisure Inc., Richmond Hill, ON, Canada Lessee: City of Englewood Attn: Director of Parks, Recreation, Library and Golf 1000 Englewood Parkway Englewood, CO 80110 Interpretation 47. Headings are inserted for the convenience of the Parties only and are not to be considered when interpreting this Agreement. Words in the singular mean and include the plural and vice versa. Words in the masculine mean and include the feminine and vice versa. Governing Law 48. It is the intention of the Parties to this Agreement that this Agreement and the performance under this Agreement, and all suits and special proceedings under this Agreement, be construed in accordance with and governed, to the exclusion of the law of any other forum, by the laws of the State of Colorado (the "State"), without regard to the jurisdiction in which any action or special proceeding may be instituted. Severability 49. If there is a conflict between any provision of this Agreement and the applicable legislation of the State of Colorado (the "Act"), the Act will prevail and such provisions of the Agreement will be amended or deleted as necessary in order to comply with the Act. Further, any provisions that are required by the Act are incorporated into this Agreement. 50. In the event that any of the provisions of this Agreement are held to be invalid or unenforceable in whole or in part, those provisions to the extent enforceable and all other provisions will nevertheless continue to be valid and enforceable as though the invalid or unenforceable parts had not been included in this Agreement and the remaining provisions had been executed by both Parties subsequent to the expungement of the invalid provision. Page 171 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 9 Incorporation by Reference 51. This Agreement is made under and conformable to the provisions of Section 4-1-3-4 of Englewood Municipal Code, which provides standard contract provisions for all contractual agreements with the City. Insofar as applicable, the provisions of EMC Section 4-1-3-4 are incorporated herein and made a part hereof by this reference and shall supersede any apparently conflicting provision otherwise contained in this Agreement. General Terms 52. This Agreement may be executed in counterparts. Facsimile signatures are binding and are considered to be original signatures. 53. This Agreement will extend to and be binding upon and inure to the benefit of the respective heirs, executors, administrators, successors and assigns, as the case may be, of each Party to this Agreement. 54. Neither Party will be liable in damages or have the right to terminate this Agreement for any delay or default in performance if such delay or default is caused by conditions beyond its control including, but not limited to Acts of God, Government restrictions, wars, insurrections, natural disasters, such as earthquakes, hurricanes or floods and/or any other cause beyond the reasonable control of the Party whose performance is affected. Notice to Lessee NOTICE TO THE LESSEE: This is a lease. You are not buying the Equipment. Do not sign this Agreement before you read it. You are entitled to a completed copy of this Agreement when you sign it. Page 172 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 10 IN WITNESS WHEREOF Ultimate Golf & Leisure Inc. (on behalf of Ultimate Golf & Leisure Inc. U.S and have affixed their signatures by a duly authorized officer under seal on this day of , . Lessee Company Name: Print Name: Title: Signature: Date: Lessor Company Name: Ultimate Golf & Leisure Inc. (on behalf of Ultimate Golf & Leisure Inc. U.S. Print Name: Michael Steiner Title: President Signature: Date: By signing above, the parties acknowledge that they have read and understood the terms and conditions of this Agreement and agree to be bound by them. 3ity of +nglewood 04/08/2025 Page 173 of 327 Ultimate Golf & Leisure Inc. 7-25 Brodie Dr. Richmond Hill, ON, L4B3K7 +1 (905) 883-3673 | roboranger.golf 11 SCHEDULE A: PURCHASE AGREEMENT This Purchase Agreement is entered into between Ultimate Golf & Leisure Inc. (on behalf of Ultimate Golf & Leisure Inc. U.S (the "Seller") and (the "Purchaser") pursuant to the Buy Option in the Equipment Rental Agreement. 1. Sale of Equipment The Purchaser agrees to purchase the “Equipment” for a purchase price of _________ The sale will take effect after the first anniversary of the lease agreement, with payment due within 30 days of the effective purchase date. The Equipment being purchased is the "Robo-Ranger" Robotic Ranger, including any associated components or attachments, as referenced in the Equipment Rental Agreement. 2. Maintenance Obligations The Purchaser agrees to follow all required maintenance procedures to keep the Equipment in working condition. 3. Warranty Services The Seller will provide warranty services during the warranty period. Upon expiration of the warranty, the Parties shall enter into a Maintenance Services Agreement for $ per year for years. 4. Governing Law This Purchase Agreement shall be governed by and interpreted in accordance with the laws of the State of Colorado, USA. 5. Signatures Seller: Date: Purchaser: Date: Page 174 of 327 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Tamara Niles DEPARTMENT: City Attorney's Office DATE: May 5, 2025 SUBJECT: CB 16 - Municipal Code Clean-up: Updates to Title 1 DESCRIPTION: As part of the Municipal Code clean-up project, this Ordinance proposes updates to Title 1 to reflect today's work force, update references to Municipal Code, correct typographical errors, and clarify time calculations for ease of understanding. RECOMMENDATION: Consider ordinance updating Title 1 to reflect today's work force, update references to Municipal Code, correct typographical errors, and clarify time calculations for ease of understanding. PREVIOUS COUNCIL ACTION: 2022: City Council directs the City Attorney's Office to review Englewood Municipal Code from beginning to end and propose revisions to code to comprehensively review Englewood Municipal Code to ensure it reflects current City practices and applicable law, and to propose revisions for clarity and ease of understanding. This ordinance arises out of the resulting "Code Clean-Up Project". February 3, 2025: City Council considers first Code Clean-Up ordinance amending Municipal Code to align provisions on special funds with current City practice regarding Special Funds February 10, 2025: City Attorney presents study session on Municipal Code Clean-Up Project February 18, 2025: First reading of Municipal Code clean-up ordinance regarding Emergency Telephone Service Authority; second reading of Municipal Code clean-up ordinance on Special Funds March 3, 2025: First reading of Municipal Code clean-up ordinance regarding City departments and duties; second reading of Municipal Code clean-up ordinance regarding Emergency Telephone Service Authority March 17: First reading of Municipal Code clean-up ordinance regarding Title 2, Boards and Commissions; second reading of Municipal Code clean-up ordinance regarding City departments and duties (both tabled to April 7) April 7: Second reading of Municipal Code clean-up ordinance regarding City departments and duties; First reading of Title 1 clean-up (tabled to April 21); First reading of Municipal Code clean-up ordinance regarding Title 2, Boards and Commissions (tabled indefinitely) SUMMARY: Large sections of the current Englewood Municipal Code (“EMC”) were drafted and adopted in 1985, and significantly unchanged since that time. In the last 40 years, Englewood City government and operations have evolved and improved with technology, legal changes, and Page 175 of 327 operational best practices to meet the needs of the City. Because of this, City Council directed the City Attorney’s Office to comprehensively review Englewood Municipal Code to correct typographical errors, remove obsolete dates, ensure it reflects current City practices and applicable law, make gender silent to reflect the makeup of today’s work force, and to propose revisions for clarity and ease of understanding. As part of this project, City staff identified necessary updates to municipal code Title 1, to make gender silent, update references to Municipal of for calculations time clarify ease errors, typographical correct Code, and understanding. The proposed ordinance makes the following Municipal Code changes in Title 1: Eliminate gender references to reflect today's workforce Updates Municipal Code references Clarifies how time is calculated to allow for ease of calculation and remove unnecessary language, to establish deadlines expire at the end of the City workday of 5 p.m., and to mirror time calculation under the Colorado Rules of Civil Procedure Eliminate duplication of Charter and Bob’s Rules of Order, and eliminate blanks and obsolete procedure regarding the City Map Eliminate obsolete date and gender references regarding associate Municipal Court judges Pursuant to discussion and direction on April 7, Council Bill 16 was amended to remove the proposed repeal of the Mayor's power to pardon; and updated to remove gender references to align with the State of Colorado Legislative Drafting Manual. The manual's section on gender- neutral language is copied and pasted in pertinent part in the "Analysis" below, and generally directs that legislation be drafted in a gender-neutral style and avoiding gender-specific pronouns. While there was some discussion among Council Members as to whether this manual should be applicable, and which pronouns are appropriate in Municipal Code, it appears the provisions of this manual align with the positions of all Council Members that weighed in on the issue. ANALYSIS: As referenced in the above "Summary" section, the State of Colorado Legislative Drafting Manual provides for gender-neutral language in legislation. This section, which will be followed in drafting municipal code revisions going forward, states in pertinent part: 5.8 Gender-Neutral Language The Executive Committee of the Legislative Council has directed that gender-neutral language be used for all legislative measures. The Committee on Legal Services has formally approved guidelines for the use of gender-neutral language. The guidelines are summarized in this section. The Committee on Legal Services guidelines provide that "All bills, amendments, resolutions, memorials, and proposals for legislation to be introduced in the General Assembly shall use gender-neutral style, avoiding male or female gender terms except in those instances in which a gender-specific term is applicable only to members of one sex or in instances where an exemption is provided for in guidelines or standards." The guidelines state that the use of or failure to use gender-neutral language does not prevent a legislator from offering a measure or an amendment. If the drafter has a question about specific language or about the application of the guidelines, the drafter should discuss the matter with the member sponsoring the measure or amendment. Page 176 of 327 5.8.1 General Considerations and Cautions When changing language to make it gender-neutral, the drafter should never sacrifice clarity or intent. The drafter should make every effort to follow accepted principles of grammar, punctuation, and usage and any applicable rules of statutory construction. The drafter may exercise considerable discretion in selecting alternatives for gender-specific language. However, if the drafter adds a new provision to existing law, the drafter should check the portions not being amended to assure that the gender-neutral language is consistent or compatible with those unamended portions. For example, if an article contains a general definitions section defining the term "policeman" and the drafter adds a new section to the article that uses the gender-neutral alternative of "police officer", an ambiguity could result. 5.8.2 Avoid the Use of Gender-specific Nouns The drafter should avoid using nouns that are gender-specific and instead use substitutes that are generally accepted by recognized authorities on correct English usage. The following is a list of gender-specific nouns and possible substitutes: brother, sister: sibling businessman: business person, executive, member of the community, business manager chairman: chair crewman: crew member daughter, son: child, children draftsman: drafter enlisted man: enlisted personnel, enlisted member, enlistee father, mother: parent, parents female: person, individual fireman: firefighter foreman: supervisor, foreperson grandfather, grandmother: grandparent, grandparents husband and wife: married couple, spouses journeyman: journeyworker (only for plumbers; continue to use journeyman for electricians, linemen, and wiremen) mailman: mail carrier male: person, individual man: person, human, human being, individual man hours: person hours, hours worked, worker hours manmade: artificial, of human origin, synthetic, manufactured manpower: personnel, workforce, worker, human resources midshipman: cadet ombudsman: Ombudsperson or ombuds (see https://federalombuds.ed.gov/s/faq) per man: per person, per individual policeman: police officer seaman: sailor, crew member serviceman: service member six-man commission: six-member commission trained manpower: trained workforce, staff, personnel widow, widower: surviving spouse wife, husband: spouse workmen: workers, employees Page 177 of 327 5.8.3 Avoid the Use of Gender-specific Pronouns The most difficult aspect of drafting measures in gender-neutral language is avoiding gender- specific pronouns. This manual suggests several alternatives, and some work better than others in given circumstances. The drafter should evaluate each alternative, keeping in mind that the goal in drafting any measure is to assure clarity and avoid ambiguity. In general order of preferred use, the alternatives are: 1. Repeat the subject of the sentence or the antecedent (the noun, etc., that the pronoun refers to). In some instances, repeat the possessive noun. 2. Substitute a noun for the pronoun. 3. Omit the pronoun or the phrase that would include the pronoun if the pronoun or phrase is not essential. 4. Use an article such as "a", "an", "the", or "that" instead of the pronoun. 5. Restructure or rewrite the sentence to avoid the need for a pronoun. 5.8.4 Do Not Change Gender-specific Language That Applies to Only One Sex Words that denote or connote gender distinctions may be used in a statute that specifically applies to only one sex. The drafter should be careful to not change gender-specific language in an existing statute when that statute specifically applies to only one sex. COUNCIL ACTION REQUESTED: Consider ordinance updating Title 1 to reflect today's work force, update references to Municipal Code, correct typographical errors, and clarify time calculations for ease of understanding. FINANCIAL IMPLICATIONS: None anticipated CONNECTION TO STRATEGIC PLAN: Governance: Accurate Municipal Code provisions is efficient, effective, and accountable OUTREACH/COMMUNICATIONS: The City Attorney's Office provided the proposed ordinance to the impacted departments for review and comment to ensure its accuracy ATTACHMENTS: Council Bill Powerpoint Page 178 of 327 1 ORDINANCE COUNCIL BILL NO. 16 NO. INTRODUCED BY COUNCIL SERIES OF 2025 MEMBER ANDERSON AN ORDINANCE AMENDING ENGLEWOOD MUNICIPAL CODE TITLE 1 TO CORRECT ERRORS IN REFERENCES, REFLECT TODAY’S WORK FORCE AND CURRENT PRACTICES, AND REVISE FOR CLARITY AND EASE OF UNDERSTANDING WHEREAS, large sections of the current Englewood Municipal Code (“EMC”) were drafted and adopted in 1985, and significantly unchanged since that time; and WHEREAS, in the last 40 years, Englewood City government and operations have evolved and improved with technology, legal changes, and operational best practices to meet the needs of the City; and WHEREAS, City Council directed the City Attorney’s Office to comprehensively review Englewood Municipal Code to correct typographical errors, remove obsolete dates, ensure it reflects current City practices and applicable law, make gender silent to reflect the makeup of today’s work force, and to propose revisions for clarity and ease of understanding; and WHEREAS, as part of this project, City staff identified necessary updates to municipal code Title 1, to make gender silent, update references to Municipal Code, correct typographical errors, and clarify time calculations for ease of understanding; and WHEREAS, City Council desires to amend Englewood Municipal Code to update these provisions. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. Amendment of Title 1, Gender Silent. The following sections of Englewood Municipal Code Title 1 shall be amended to expand gender references to reflect today’s workforce, and read as follows (new provisions underlined; and deleted provisions crossed through): 1-4-5: - Power to Pardon. The Mayor shall have power to grant pardons and to remit fines and penalties imposed for the violation of any section of this Code, but in every case where the Mayor he Page 179 of 327 2 exercises this power, the Mayor he shall report such action to the City Council at its next meeting, with thehis reasons therefor. 1-5-2-2: - Special Meetings. The Mayor shall call special meetings of the City Council whenever, in the Mayor’shis opinion, the public business may require it, or at the express written request of any three (3) members of the Council. Whenever a special meeting shall be called, a summons or a notice in writing signed by the Mayor or City Manager shall be served upon each member of the Council, either in person or by notice left at the member’shis place of residence, stating the date and hour of the meeting and the purpose for which such meeting is called, and no business shall be transacted thereat except such as is stated in the notice. Notice of a special Council meeting may be announced by the Mayor at any regular Council meeting and when so announced a written notice shall not be required. Notice of a special Council meeting, whether written or oral, shall be served at least twenty-four (24) hours before the special meeting is to be held upon each Council Memberman not absent from the City or from the regular Council meeting when announced; provided, always, that if, after diligent effort is made to give notice of any such meeting to all members of Council, notice of the same cannot be given due to an inability to locate any member, a majority of the entire Council may waive notice of special Council meeting in writing or by affirmative ballot, and such waiver shall be specifically noted in the minutes of the meeting. Notice may be waived by the entire membership of Council, or by an individual Council Member for the member’s own notice, in any case. 1-6-3: - Administrative Policy and Procedures. A. Staff. Each staff member shall perform all duties required of the staff member’shis office by Federal law, State law, the Charter, this Code and ordinances of the City, and such other duties not in conflict therewith as may be required by the City Manager. 1-10-1: - Notices; Manner of Service. … B. Issuance by City Clerk or Department Head. The notice may be signed and issued by the City Clerk, under the seal of the City, or it may be signed and issued by the director of the department’s or his designee, or such other person as may be charged with the giving of such notice. C. Contents. The notice shall contain and state: 1. The name and address of the party or parties to whom it is directed. 2. The purpose for which such notice is given. 3. The time within which the party to whom it is directed must take action, if applicableshall do or accomplish that which it is the purpose of the notice to notify him to do. 4. The consequences of his failure to comply therewith. D. By Whom Served. Notice may be served by any member or employee of any department of the City charged with the issuance of such notice, by any police officer of Page 180 of 327 3 the City, or by any other person over the age of eighteen (18) years who shall have no interest in the subject matter of the notice. E. Personal Service. Personal service shall be as follows: 1. Upon a natural person over the age of eighteen (18) years, by delivering or mailing a copy thereof to the personhim, or by leaving a copy at the person’shis usual place of abode, with some member of the person’shis family over the age of eighteen (18) years, or at the person’shis usual place of business, with the person’shis principal employee on duty, his stenographer, bookkeeper or chief clerk; or by delivering a copy to an agent authorized by appointment or by law to receive service of process. 2. Upon a natural person, under the age of eighteen (18) years, by delivering or mailing a copy thereof to the person’shis father, mother or guardian, or if there be none in the City, then by delivering a copy thereof to any person in whose care or control the personhe may be, or with whom the personhe resides, or in whose service the personhe is employed. … F. Service by Mail. If service is had by mail, the City Clerk’s or the director of the department’s designee charged with the giving of such notice or his chief clerk or secretary, shall send by registered or certified mail, requesting a return receipt signed by the person to be served, or any person upon whom personal service could be made on the person’shis behalf, a copy of the notice addressed to such person at the person’shis usual place of abode or the person’shis usual place of business. Such service shall be complete on the date of the filing of the Clerk's proof thereof, together with such signed return receipt attached thereto. Return of the return receipt to the City Clerk with the notation that such mail was refused shall be conclusive evidence that the person to whom it was addressed has received proper notification. … H. Manner of Proof. 1. If served by a police officer or City employee, by the officer’s or employee’shis certificate with a statement as to date, place and manner of service. 2. If by any other person, by the person’shis affidavit thereof with the same statement. … J. Service Upon Attorney Representing Party to Whom Notice is Addressed. Whenever under this Code or any ordinance, order or resolution, service of a notice is required or permitted to be made upon a party represented by an attorney, the service shall be made upon the attorney unless service upon the party himself is directed by the ordinance, order or resolution or is ordered by the City Council. Service upon the attorney may be made by delivering a copy to the attorney him personally or by mailing it to the attorney him at the his address as given to the City Clerk or the department charged with giving such notice. Delivery of a copy within this subsection means handing it to the attorney; or leaving it at the attorney’shis office with ahis clerk or other person in charge thereof; or, if there is no one in charge, leaving it in a conspicuous place therein; or, if the office is closed or the attorney to be served has no office, leaving it at the attorney’shis Page 181 of 327 4 dwelling house or usual place of abode with some member of the family over the age of eighteen (18) years residing therein. Service by mail is complete upon mailing. 1-10-2-7: - Quasi-Judicial Hearings. … B. Order of Procedure: …3. Next, the applicant's presentation of such material evidence, if any, as the applicant he desires. 4. The hearing body shall, upon completion of the presentation of the applicant's evidence, call upon any person present in support of the applicant's position to present such evidence and information as the person he may desire. … Section 2. Correction of Municipal Code References. Englewood Municipal Code previously was published in hard copy at extended intervals, and previous code sections referred to the then-current year of the hard-copy published version. Englewood Municipal Code now is updated and published regularly on-line, and therefore references to specific published years of Englewood Municipal Code are no longer relevant or necessary. To that end, references to the specific year of Englewood Municipal Code shall be removed from the following sections of Englewood Municipal Code (new provisions underlined; and deleted provisions crossed through): 1-1-1: - Title. The ordinances contained in this Code shall constitute and shall be designated "The Englewood Municipal Code” or abbreviated “EMC”. Code of the City of Englewood, 2000," and may be so called. Such ordinances may also be cited as "The Englewood Municipal Code of 2000." The passage of this Code or portions thereof shall not affect the continuing validity of prior ordinances of the City with which this Code is not in conflict. 1-1-3: - Amendments to Code. A. All ordinances passed subsequent to the adoption of this Code which amend, repeal or in any way affect this Code, may be numbered in accordance with the numbering system of this Code and includedprinted for inclusion therein. When subsequent ordinances repeal any chapter, section or subsection or any portion thereof, such repealed portions may be excluded from the Code by omission from reprinted pages affected thereby. The subsequent ordinances as numbered and printed, or omitted in the case of repeal, shall be prima facie evidence of such subsequent ordinances until such time that this Code and subsequent ordinances numbered or omitted are inserted into the City’s online or printed Codereadopted as a new Code by the City Council. B. Amendments of any of the provisions of this Code shall specifically refer be made by amending such provisions by specific reference to the section number and subsection of the amendedthis Code. in the following language: "(Subsection _______ of Section _______) of the Official Code of Englewood is hereby amended to read as follows: …." Page 182 of 327 5 The subsection or section as amended shall then be set out in full. In the event a new section or subsection not heretofore existing in the Code is to be added, the following language shall be used: "The 2000 Englewood Municipal Code is hereby amended by adding a (sub)section, to be numbered _______, which (sub)section reads as follows: …." The new section or subsection shall then be set out in full. … 1-1-4: - Numbering System. In this Englewood Municipal Code of 2000 all paragraphs are numbered as sections or subsections. The digits to the left indicate the title, the digits in the center indicate the chapter, and the digits to the right indicate the section. Section 3. Computation of Time Section 1-3-3 of Englewood Municipal Code shall be updated to clarify how time is calculated for deadlines in Municipal Code, to allow for ease of calculation and remove unnecessary language, to establish deadlines expire at the end of the City workday of 5 p.m., and to mirror time calculation under the Colorado Rules of Civil Procedure as follows (new provisions underlined; and deleted provisions crossed through): 1-3-3: - Computation of Time. A. The term "official time" shall mean Standard Time or Daylight Saving Time as may be in current use within the City. B. The word "day" shall be any twenty-four (24) hour period from twelve o'clock (12:00) midnight to twelve o'clock (12:00) midnight; the word "month" shall mean a calendar month unless otherwise expressed; the word "quarter" shall mean any three (3) month period ending with the last day of March, June, September and December; and the word "year" shall mean any one calendar year unless otherwise expressed. C. Whenever a notice is required to be given or an act to be done a certain length of time before any further proceedings shall be had, the day on which such notice is given, or such act is done, shall not be counted in computing the time, but the day on which such proceeding is to be had shall be counted. In computing any period of time, the day of the act, event, or default from which the designated period of time begins to run shall not be included. Thereafter, every day shall be counted, including holidays, Saturdays or Sundays, and the time period runs until 5 p.m. on the last day. The last day of the period so computed shall be included, unless it is a Saturday, a Sunday, or a holiday designated by the City Manager or City Council, in which event the period runs until 5 p.m. the next day which is not a Saturday, a Sunday, or a designated holiday. The "next day" is determined by continuing to count forward when the period is measured after an event and backward when measured before an event. Page 183 of 327 6 Section 4. Clean-Up Provisions Various sections of Englewood Municipal Code Title 1 shall be updated to reflect current practice, specifically that the City Manager designates agenda functions, to reflect changes to Englewood Charter regarding the Mayor, eliminate duplication of Charter and Bob’s Rules of Order, and eliminate blanks and obsolete procedure regarding the City Map as follows (new provisions underlined; and deleted provisions crossed through): 1-5-2-3: - Agenda. On the Thursday preceding each regular Council meeting, or at such other day as the City Manager, from time to time, shall determine, the City Manager shall provide to each member of City Council a written agenda of business to come before the next regular Council meeting, containing matters which, in the City Manager’shis opinion, should be taken up by City Council. Any private individual who desires to appear before City Council and meets the qualifications established by City Council, may be scheduled to appear by advising the City Manager’s designee of such request not later than five o'clock (5:00) P.M. the Wednesday preceding the next regular meeting. 1-5-2-5: - Presiding Officer. A. The presiding officer of the City Council shall be the Mayor, who shall be elected by the members of the Council at the first meeting following each general Municipal election. B. The presiding officer shall preserve strict order and decorum at all regular and special meetings of the Council. The Mayor shall ensure compliance with City Council’s adopted rules of procedure and policies. state every question coming before the Council, announce the decision of the Council on all subjects, and decide all questions of order, subject, however, to an appeal of the Council, in which event a majority vote of the Council present and voting shall govern and conclusively determine such questions of order. The Mayor shall vote on all questions, and shall be called last in any verbal roll call vote.his/her name being called last. The Mayor shall sign all ordinances adopted by the Council during the Mayor’s his/her presence. C. When the Mayor assumes office after election, At the said first meeting following each general election, the Council shall elect a Mayor Pro Tem who shall act as Mayor during the absence of the Mayor. In the event of the absence of the Mayor, the Mayor Pro Tem, as presiding officer, shall sign ordinances as then adopted. In the event of the absence of both the Mayor and the Mayor Pro Tem, the presiding officer selected pursuant to the provisions of Section EMC § 1-5-2-7(B) of this chapter, shall sign ordinances as then adopted. 1-5-2-7: - Order of Business. Page 184 of 327 7 A. General. All meetings, except informal meetings, of the Council shall be open to the public, as required by the Colorado Open Meetings Law. The City Council shall meet regularly at least twice each month at a date to be fixed from time to time by the rules and procedures. The City Council shall determine, by resolution, the rules of order and procedure governing meetings. B. Call to Order. The Mayor, or in the Mayor’shis absence the Mayor Pro Tem, shall call the Council to order. In the absence of the Mayor andor Mayor Pro Tem, the City Clerk’s or designeehis assistant shall call the Council to order, whereupon a temporary meeting chairman shall be elected by the members of the Council present. Such temporary chairman shall serve as presiding officer of the Council until the arrival of the Mayor or the Mayor Pro Tem, at which time the temporary chairman shall immediately relinquish the chair upon the conclusion of the business immediately before the Council. C. Roll Call. Before proceeding with the business of the Council, the City Clerk’s or designee his deputy shall call the roll of the members, and the names of those present shall be entered in the minutes. D. Reading of Minutes. Unless the reading of the minutes of a Council meeting is requested, such minutes shall be approved without reading if the Clerk has previously furnished each member with a copy thereof. E. Adjournment. A motion to adjourn shall always be in order and decided without debate. 1-9-1: - City Map. A. The then-current map entitled "Official Map of the City of Englewood, Colorado”, as approved by the prepared by _______, as Director of Public Works for the City of Englewood and dated the ________ day of ________, 19___," shall be and is hereby adopted as the Official Map of the City. The Official Map shall be identified by the signature of the Director of Public Works attested by the City Clerk, and bearing the Seal of the City under the following words: "This is to certify that this is the Official Map referred to in EMC § Section 1-9-1 of the Englewood Municipal Code" together with the date of most recent certification by the Director of Public Works. If changes are made in City boundaries by annexation to or disconnection from the City, such changes shall be entered and an updated on the Official Map promptly approved and issued., with an entry thereon as follows: "On (date) by official action of the City Council (District Court if disconnection) the following changes were made in the Official Map: (brief description of nature of change)," which entry shall be signed by the Director of Public Works and attested by the City Clerk. The Official City Map shall maintained bybe located in the office of the Director of Public Works. B. In the event the Official City Map becomes damaged, destroyed, lost or difficult to interpret because of the nature or number of changes and additions, the City Council may by resolution adopt a new Official City Map which shall supersede the prior Official City Page 185 of 327 8 Map. The new Official City Map may correct drafting or other errors or omissions in the prior Official City Map, but no such correction shall have the effect of amending the original plot of the City on file in the office of the Secretary of State together with plots showing annexations to or disconnection from the City since that time. The new Official City Map shall be identified by the signature of the Director of Public Works attested by the City Clerk, and bearing the Seal of the City under the following words: "This is to certify that this Official City Map supersedes and replaces the Official City Map certified by the Director of Public Works of Englewood on the ________ day of ________, 19___." Unless the prior Official City Map has been lost or has been totally destroyed, the prior maps or any significant parts thereof remaining, shall be preserved pursuant to the City’s document retention schedule, together with all available records pertaining to its certification and amendments. Section 5. Associate Judges After consultation with Municipal Court, Section 1-7-3 of Englewood Municipal Code shall be updated to remove obsolete date references, and to reflect current today’s work force as follows (new provisions underlined; and deleted provisions crossed through): 1-7-3: - Officers of the Court. … A. … The incumbent associate judges' terms would be four (4) years commencing January 1, 1985, expiring January 1, 1989.… B. … When actually performing judicial duties, such associate judge shall have all the jurisdiction and power of a Municipal Judge and all his/her orders and judgments shall be those of the Municipal Court…. Section 6. General Provisions Applicable to this Ordinance The following general provisions and findings are applicable to the interpretation and application of this Ordinance: A. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or its application to other persons or circumstances. B. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. C. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or Page 186 of 327 9 criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. D. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. This Safety Clause is not intended to affect a Citizen right to challenge this Ordinance through referendum pursuant to City of Englewood Charter 47. E. Publication. Publication of this Ordinance may be in the City’s official newspaper, the City’s official website, or both. Publication shall be effective upon the first publication by either authorized method. F. Actions Authorized to Effectuate this Ordinance. The Mayor is hereby authorized and directed to execute all documents necessary to effectuate the approval authorized by this Ordinance, and the City Clerk is hereby authorized and directed to attest to such execution by the Mayor where necessary. In the absence of the Mayor, the Mayor Pro Tem is hereby authorized to execute the above-referenced documents. The execution of any documents by said officials shall be conclusive evidence of the approval by the City of such documents in accordance with the terms thereof and this Ordinance. City staff is further authorized to take additional actions as may be necessary to implement the provisions of this Ordinance, and has authority to correct formatting and/or typographical errors discovered during codification. G. Enforcement. To the extent this ordinance establishes a required or prohibited action punishable by law, unless otherwise specifically provided in Englewood Municipal Code or applicable law, violations shall be subject to the General Penalty provisions contained within EMC § 1-4-1. Page 187 of 327 10 Introduced and passed on first reading on the 21st day of April, 2025; and on second reading, in identical form to the first reading, on the __ day of ___, 2025. Othoniel Sierra, Mayor ATTEST: _________________________________ Stephanie Carlile, City Clerk I, Stephanie Carlile, City Clerk of the City of Englewood, Colorado, hereby certify that the above and foregoing is a true copy of an Ordinance, introduced and passed in identical form on first and second reading on the dates indicated above; and published two days after each passage on the City’s official website for at least thirty (30) days thereafter. The Ordinance shall become effective thirty (30) days after first publication on the City’s official website. Stephanie Carlile Page 188 of 327 EMC Clean-up Title 1 Presented By Tamara Niles, City Attorney Pa g e 1 8 9 o f 3 2 7 Background •Large sections of Englewood Municipal Code (“EMC”) were drafted and adopted in 1985 and significantly unchanged since •Over the last 40 years the City government and operations have evolved and improved with technology, legal changes, and operational best practices in efforts to meet the needs of the City •2022 City Council directed the City Attorney’s Office to review current EMC •Propose: revisions to ensure it reflects current City practices and applicable law as well as revisions for clarity and ease of understanding •April 7: City Council discussed proposed ordinance,provided direction to: •Amend the Council Bill so that Mayoral Power to Pardon remains in Municipal Code •Remove additional gender references Pa g e 1 9 0 o f 3 2 7 Proposed Changes Eliminate •Eliminate gender references to reflect today’s workforce •Eliminate obsolete date and gender references regarding associate Municipal Court judges Update •Update Municipal Code references Clarify •Clarify Time Calculations •Removal of unnecessary language •Establish that deadlines expire at the end of City workday of 5 p.m. •Mirror time calculation under the Colorado Rules of Civil Procedure Pa g e 1 9 1 o f 3 2 7 Mayoral Power Existing Mayoral Power to Pardon unchanged except to correct gender references •Englewood Charter 24 explains the Englewood Mayor is a presiding officer with no veto power, who is a ceremonial head of the City and executes legal instruments •Englewood Municipal Code expands mayoral power to a power to pardon offenses Pa g e 1 9 2 o f 3 2 7 Proposed Changes to Reflect Current Practice City Manager designates agenda functions Additional gender references removed, align with state manual Eliminate duplication of Charter and Bob’s Rules of Order Eliminate blanks and obsolete procedure regarding the City Map Pa g e 1 9 3 o f 3 2 7 Questions? Pa g e 1 9 4 o f 3 2 7 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Darren Hollingsworth DEPARTMENT: Community Development DATE: May 5, 2025 SUBJECT: CB 22 - Acceptance of the 2025 Enterprise Zone Administration Grant POGGI, EDDA,202500001116 in the amount of $18,923 DESCRIPTION: Acceptance of $18,923 from the State of Colorado, Office of Economic Development for administration of the South Metro Enterprise Zone RECOMMENDATION: Staff recommends city council approve an ordinance accepting $18,923 from the State of Colorado Office of Economic Development and International Trade (OEDIT) for the 2025 administration of the South Metro Enterprise Zone and related travel expenses. PREVIOUS COUNCIL ACTION: The city has authorized and received funding from OEDIT to support enterprise zone administrative expenses annually since 2015. SUMMARY: The city receives an annual grant from OEDIT to fund expenses related to the administration of the South Metro Enterprise Zone The enterprise zone is a key element of the city's economic development program as indicated by approximately 100 Englewood businesses claiming valuable State of Colorado tax credits annually. As part of this year's redesignation process, city staff is working closely with Arapahoe County to identify a new zone administrator beginning in 2026. This transition will ensure effective management of the program as responsibilities expand across the region. ANALYSIS: Englewood currently administers the South Metro Enterprise Zone, which includes all of Englewood and portions of Littleton, Sheridan and the Town of Parker. The city's administration of the enterprise zone includes annual reporting and ongoing approvals of submissions, data input, marketing and outreach associated with the enterprise zone within Englewood. Englewood economic development staff promotes the enterprise zone exclusively in the community. Enterprise zone promotion outside of Englewood is the responsibility the cities of Sheridan, Parker, and Littleton. Englewood does not receive compensation from Sheridan, Parker or Littleton for enterprise zone administrative activities. The annual enterprise zone administrative grant supports staff time for Community Development staff members Nancy Fenton, the South Metro Enterprise Zone administrator and Darren Hollingsworth, Economic Page 195 of 327 Development Manager. In 2024, the state reimbursed the City of Englewood $18,423 for staff time associated with the administration and promotion of the South Metro Enterprise Zone, and $500 for travel expenses related to attending the enterprise zone annual meeting. COUNCIL ACTION REQUESTED: Staff recommends city council approve a Bill for an Ordinance accepting South Metro Enterprise Zone - Administrative Grant POGG1, EDAA, 202500001116 in the amount of $18,923. FINANCIAL IMPLICATIONS: The grant requires that the city provide an in-kind match in the form of staff time and overhead. This match is included in Community Development's 2025 budget and will not be an additional expense to the city. CONNECTION TO STRATEGIC PLAN: To initiate business retention, revitalization and economic growth strategies and leverage city resources through grant funding. ATTACHMENTS: 1. Bill for an Ordinance 2. POGG1, EDAA, 202500001116 Page 196 of 327 ORDINANCE NO. COUNCIL BILL NO. 22 SERIES OF 2025 INTRODUCED BY COUNCIL MEMBER ANDERSON AN ORDINANCE AUTHORIZING ACCEPTANCE OF A GRANT FROM THE STATE OF COLORADO, OFFICE OF ECONOMIC DEVELOPMENT AND INTERNATIONAL TRADE TO FUND TRAVEL AND ADMINISTERING THE SOUTH METRO ENTERPRISE ZONE. WHEREAS, since 1998 the City of Englewood has applied for grant funds from the State of Colorado, Office of Economic Development to fund administration activities for the south metro enterprise zone; and WHEREAS, in 2015 the City of Englewood applied to the Colorado Economic Development Commission and was granted Enterprise Zone status for the entire City of Englewood; and WHEREAS, in 2025 the State of Colorado Economic Development Commission issued a Small Dollar Grant Award to the City of Englewood for the administration of the Enterprise Zone Program and for in-person travel for the Enterprise Zone Admin Grant Meeting; and WHEREAS, the Enterprise Zone is used in the City to initiate business retention, business expansion, and business attraction activities; and WHEREAS, the Grant and related Agreement between the State of Colorado Economic Development Commission and International Trade, and the City of Englewood pledges $18,923 in local matching funds. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. The State of Colorado, Economic Development Commission Colorado Purchase Order #PO POGG1, EDAA, 202500001116 for the Grant of $18,923.00 to be used for Enterprise Zone Administrative activities, attached hereto with Exhibit A – Statement of Work, is hereby authorized and accepted. Section 2. General Provisions Applicable to this Ordinance The following general provisions and findings are applicable to the interpretation and application of this Ordinance: A. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or its application to other persons or circumstances. Page 197 of 327 B. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. C. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. D. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. This Safety Clause is not intended to affect a Citizen right to challenge this Ordinance through referendum pursuant to City of Englewood Charter 47. E. Publication. Publication of this Ordinance may be in the City’s official newspaper, the City’s official website, or both. Publication shall be effective upon the first publication by either authorized method. F. Actions Authorized to Effectuate this Ordinance. The Mayor is hereby authorized and directed to execute all documents necessary to effectuate the approval authorized by this Ordinance, and the City Clerk is hereby authorized and directed to attest to such execution by the Mayor where necessary. In the absence of the Mayor, the Mayor Pro Tem is hereby authorized to execute the above-referenced documents. The execution of any documents by said officials shall be conclusive evidence of the approval by the City of such documents in accordance with the terms thereof and this Ordinance. City staff is further authorized to take additional actions as may be necessary to implement the provisions of this Ordinance. Introduced and passed on first reading on the 21st day of April, 2025; and on second reading, in identical form to the first reading, on the __ day of ___, 2025. Othoniel Sierra, Mayor ATTEST: _________________________________ Stephanie Carlile, City Clerk Page 198 of 327 I, Stephanie Carlile, City Clerk of the City of Englewood, Colorado, hereby certify that the above and foregoing is a true copy of an Ordinance, introduced and passed in identical form on first and second reading on the dates indicated above; and published two days after each passage on the City’s official website for at least thirty (30) days thereafter. The Ordinance shall become effective thirty (30) days after first publication on the City’s official website. Stephanie Carlile Page 199 of 327 STATE OF COLORADO Office of the Governor Office of Economic Development Page 1 of 2 ORDER *****IMPORTANT***** Number:POGG1,EDAA,202500001116 The order number and line number must appear on all invoices, packing slips, cartons, and correspondence.Date:2/20/25 Description: EZ Admin Grant for Local Program Needs BILL TO Office of Economic Development and International Trade 1600 Broadway Suite 2500 DENVER, CO 80202 Effective Date:02/20/25 Expiration Date:12/31/25 BUYER SHIP TO Buyer:Aaron Bushman Office of Economic Development and International Trade 1600 Broadway Suite 2500 DENVER, CO 80202 Email:aaron.bushman@state.co.us VENDOR CITY OF ENGLEWOOD 1000 ENGLEWOOD PKWY ENGLEWOOD, CO 80110-2373 SHIPPING INSTRUCTIONS Delivery/Install Date: FOB:Contact:EFT Remit Phone:303-783-6885 VENDOR INSTRUCTIONS EXTENDED DESCRIPTION Grantee to complete tasks and deliverables per Exhibit A, Statement of Work attached and incorporated herein. OEDIT Point of Contact: Bryce Jones at bryce.jones@state.co.us Line Item Commodity/Item Code UOM QTY Unit Cost Total Cost MSDS Req. 1 0 0.00 $18,423.00 Description:EZ Admin Grant for Local Program Needs Service From:02/20/25 Service To:12/31/25 Line Item Commodity/Item Code UOM QTY Unit Cost Total Cost MSDS Req. 2 0 0.00 $500.00 Description:In Person Travel for EZ Admin Grant Meeting Service From:02/20/25 Service To:12/31/25 TERMS AND CONDITIONS https://www.colorado.gov/osc/purchase-order-terms-conditions Page 200 of 327 STATE OF COLORADO Office of the Governor Office of Economic Development Page 2 of 2 DOCUMENT TOTAL =$18,923.00 Page 201 of 327 Page 1 of 4 Exhibit A Version 06.2024 2025 Template Exhibit A, Statement of Work 1.Project Description The Colorado Office of Economic Development and International Trade (hereinafter called “OEDIT” or “State”) is entering into this Small Dollar Grant Award with City of Englewood (hereinafter called “Grantee”) to provide a Small Dollar Grant Award disbursed for the administration of the Enterprise Zone Program. Created in 1986 by the Colorado General Assembly, the Enterprise Zone Program encourages development in economically distressed areas of the state. Enterprise Zone administrative agencies oversee the designated geographic areas within an Enterprise Zone, facilitating economic development by attracting new businesses, encouraging existing businesses to expand, and providing incentives like tax breaks to companies that locate within the zone, ultimately aiming to revitalize economically distressed areas through private sector investment. These Enterprise Zone administrative agencies are designated by the Economic Development Commission. This Small Dollar Grant Award shall be applied to direct administrative costs to promote business within the Enterprise Zone, manage the incentives, and track the economic impact of the Enterprise Zone. A dollar-for-dollar match of the award by the Grantee for program administration is required. 2.Parties OEDIT Point of Contact: Che Sheehan, Enterprise Zone Program Manager Che.Sheehan@state.co.us Colorado Office of Economic Development and International Trade 1600 Broadway, Suite 2500 Denver, CO 80202 Grantee Point of Contact: Darren Hollingsworth dhollingsworth@englewoodgov.org 303-762-2599 1000 Englewood Pkwy. Englewood, CO 80110 3.Definitions A.“Economic Development Commission” (EDC) means the body authorized under C.R.S. 24-46-102. B.“Enterprise Zone (EZ)” means the Colorado Enterprise Zone program authorized under C.R.S. 39- 30-101 to 112. C.“Matching Funds” means funds provided by the Grantee as a match required to receive the Grant Funds. The State shall reimburse the Grantee’s allowable costs, not exceeding the maximum total amount listed in Section 8 for allowable costs described in this Grant. Page 202 of 327 Page 2 of 4 Exhibit A Version 06.2024 2025 Template 4.Work Tasks, Deliverables and Timeline A.Project Narrative i)Grantee shall administer the Enterprise Zone Program (“Program”) for the South Metro Enterprise Zone and may request reimbursement for allowable expenses necessary to operate the Program for their Enterprise Zone. Eligible costs of the grant award include staff hours spent on the Enterprise Zone administration, consultant costs, marketing, promotion, business outreach efforts for the Program, and other costs associated with administering the Enterprise Zone program. ii)Grantee shall perform the following duties utilizing the grant funds under this Agreement: 1.Pre-certifying and certifying all EZ tax credits that are submitted in the State’s Salesforce portal, 2.Acting as the local resource for questions and implementation of the Program, 3.Managing any authorized Contribution Projects as allowed by the C.R.S. 39-30-103.5 4.Participation in monthly peer review meetings of new Contribution Project Proposals, and 5.Provide an Annual Report for the prior calendar year by the end of February 2026 as required by C.R.S. 39-30-103.5. Example attached as Exhibit B. 6.Submit Contribution Projects for recertification by December 31, 2025, and other data to the State as requested. 5.Term and Effective Date A.Performance Period i)Work shall begin on or after the Effective Date listed on the Cover Page of this Small Dollar Grant Award. ii)All work shall be completed no later than 12/31/2025; excluding the Final Report completed and due to the Program Manager by Feb 28, 2026. B.Fund Expenditure Date i)Grant Funds shall be expended by the Fund Expenditure Date of 12/31/2025. 6.Acceptance Criteria A.Should any submitted reimbursement costs be determined to be disallowed and/or not approved, OEDIT may withhold payment in full or in part as determined by OEDIT. B.Beginning after the effective date, OEDIT shall confirm the month after each calendar quarter that the Grantee is fulfilling work tasks timely by running Salesforce reports and verifying participation in the monthly peer review process and monthly administrator meeting. C.The following uses of funds are prohibited and will not be reimbursed by the state: i)Pre-award costs, paid expenses prior to the contract execution date ii)Expenses that are unrelated to your scope of work iii)Certain Staff Wages: 1.Wages to any member of the organization’s principal officers, board, or family who is not a full-time employee. Page 203 of 327 Page 3 of 4 Exhibit A Version 06.2024 2025 Template iv) Wages without time and effort and associated pay statements v) Premium pay, employee bonuses vi) Wages or salary to employees that exceeded the amount they were paid on a weekly or monthly basis for the same period last year vii) Pass-through funding (e.g. other grant awards or awards for competitions) viii) Business loans or bad debts (debts which have been determined to be uncollectable), and related fees to obtain payment or recoup losses ix) Insurance and indemnification, including commercial, liability, and cyber insurance x) Investment purposes and endowment contributions xi) Promotional giveaways, gift cards, souvenirs, wearables, and gifts (SWAG)Political contributions and political activities xii) Food, beverages, alcohol, and dispensary-related expenses xiii) Entertainment/entertainers, social events, amusement and hospitality activities xiv) Fundraising, grant writing, or completion of grant applications xv) Donations, sponsorships, or charitable contributions xvi) Memberships in any civic or community organization xvii) Government fees, general fines, or penalties xviii) Property taxes or tax-related obligations xix) Personal expenses incurred during travel that are for the benefit of the traveler 7. Monitoring and Compliance A. Grantee shall maintain properly segregated books to identify the work associated with this Agreement. B. All receipts and expenditures associated with the work shall be documented in a detailed and specific manner. C. Grantee shall make and maintain accounting and financial books and records documenting its performance hereunder in a form consistent with good accounting practices. D. The Matching Requirement is 1:1 for all administrative costs. E. Grantee shall provide reporting that details the 1:1 required match has been met, along with the reimbursement request. F. Grantee shall provide a bank statement and/or a general ledger when requesting reimbursement for expenses related to this scope of work documenting that other funds were used to satisfy the 1:1 matching requirement. 8. Budget A. The maximum amount payable under this Small Dollar Grant Award is $18,923 as determined by the State from available funds. Satisfactory performance under the terms of this Small Dollar Grant Award shall be a condition precedent to OEDIT’s obligation to compensate the Grantee. B. Providing OEDIT holds the annual in-person Enterprise Zone Administrative Meeting 2025, OEDIT will reimburse the Grantee for hotel and mileage (only) up to $500.00, upon the Program Manager’s approval, before the Meeting. The hotel room will be reserved by the Program Manager and mileage will be reimbursed based on the location of the Grantee office to the meeting location. The $500.00 maximum travel amount cannot be transferred to any other expense category. Page 204 of 327 Page 4 of 4 Exhibit A Version 06.2024 2025 Template C. The Expense Categories Table details allowable expenditures under the Small Dollar Grant Award. The Grantee is authorized to move funds among spending categories as necessary without prior notice to OEDIT staff, excluding the Travel Cost. Expense Category Amount EZ Program Salary $10,000 EZ Outreach and Marketing Expenses $5,423 Program Overhead Costs $3000 EZ Administrative Meeting 2025 – Travel Cost $500 Total $18,923 9. Payment A. Grantee shall submit a request for reimbursement to the Program Manager via a signed report and Invoice noting the Purchase Order Small Grant Number. Requests for reimbursements must include: i) An accounting report that includes all administrative costs ii) Verification of paid expenses, including but not limited to invoices, payment receipts, utility bills, rent ledgers, and, if necessary, an explanation as to how an expense is necessary for the management of the Program. iii) For salaries and wage reimbursements, the Grantee shall submit completed timesheets that coincide with the pay statements. iv) A detailed general ledger statement will suffice as the accounting report that identifies direct program administrative costs. v) A bank statement will be required if expenses are not clearly identifiable on a general ledger statement. vi) This statement must demonstrate that the matching requirement was met for the amount requested to be reimbursed. B. Expenses that serve more than one function or program must be pro-rated based on the time the staff member or the organization performs work on the Program. C. Grantee may submit a request for reimbursement to the Program Manager as frequently as quarterly in a calendar year, at the end of each quarter. D. Grantee must submit at least one reimbursement request to the Program Manager for costs incurred from the Start Date through June 30, 2025, no later than July 15, 2025. E. The final reimbursement request shall be submitted by February 28, 2026, for expenses incurred in the Grant Fund Expenditure Date. F. Grantee expenditures for Program administration from January 1, 2025, may be used to fulfill the required match for the award. Only expenditures made on or following the Start Date, listed on the Cover Page, will reimbursed by the State. G. The Program Manager has 30 days to review each reimbursement request for accuracy and/or if any clarifications are required. Page 205 of 327 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Tamara Niles DEPARTMENT: City Attorney's Office DATE: May 5, 2025 SUBJECT: Re-Appointment of Council Member Steve Ward as Englewood representative, voting member to Opioid Arapahoe Regional Council DESCRIPTION: By Motion, re-appoint Council Member Steve Ward as the City of Englewood's representative to the Arapahoe Regional Council, and to serve as the voting member to represent the cities of Englewood, Littleton, and Sheridan. RECOMMENDATION: Consider motion to appoint City of Englewood's voting representative to the Arapahoe Regional Opioid Council PREVIOUS COUNCIL ACTION: November 1, 2021: City Council adopted Resolution 39, Series of 2021, approving execution of an MOU approving acceptance of a Colorado-wide settlement for opioid litigation. June 20, 2022: City Council adopted Council Bill 31, approving an Intergovernmental Agreement for the creation of the Arapahoe County Opioid Regional Council; second reading is scheduled for June 20, 2022, and the ordinance will be effective 30 days after publication. June 27, 2022: City Council passed a motion appointing Steve Ward as the City of Englewood's representative to the regional council SUMMARY: The Colorado Opioids Settlement Memorandum of Understanding (“Colorado MOU”) previously approved by Resolution 39, Series of 2021, memorializes the agreement between the Colorado Attorney General and representatives of local government. The Colorado MOU prioritizes regionalism, collaboration, and abatement in the sharing and distribution of opioid settlement funds, and gives control of 80 percent of settlement funds to local governments. Allocation of Settlement Funds The Colorado MOU provides the framework for dividing and sharing settlement proceeds among the state and local governments in Colorado. Under the Colorado MOU, settlement proceeds will be distributed as follows: 1. 10% directly to the State (“State Share”) 2. 20% directly to Participating Local Governments (“LG Share”) 3. 60% directly to Regions (“Regional Share”) 4. 10% to specific abatement infrastructure projects (“Statewide Infrastructure Share”) Page 206 of 327 The State of Colorado is expected to receive approximately $300 million to $400 million in this settlement; of that, 20 percent, or $60 million, is allocated directly to local governments. Of that local government share, 10.8071 percent, or $6,484,260, is allocated to Arapahoe County. Of the $6,484,260 allocated to Arapahoe County, 5.5850 percent, or $362,145.92 to $505,772, is allocated directly to the City of Englewood, based on receipt of $300 million to the state. (Englewood citizens also will benefit from amounts directly allocated to the County in the approximate amount of $2,768,798.47.) These amounts are separate from the Regional Share, that is subject to the proposed IGA. The Arapahoe County region will receive 10.8071 percent of the 60 percent allocated to Regions, or an estimated $25,937,040. In addition, the City of Englewood allocated its local government share to the region, to support a regional approach to address the opioid crises. Arapahoe County staff scheduled repeated meetings from all stakeholders and municipalities within the County, and allowed the opportunity to weigh in and guide the creation of the Region. After much discussion and multiple revisions, the final IGA, unanimously approved by City Council on first reading on June 6, 2022, establishes that each municipality shall be a member of the Regional Council, but only the following shall be voting members:  Two (2) representatives appointed by the Arapahoe County Board of County Commissioners (“BOCC”);  The Public Health Director of the Arapahoe County Public Health Department, or their designee;  The Director of the Arapahoe County Human Services Department or their designee;  The Arapahoe County Sheriff or their designee;  1 representative appointed from a municipal law enforcement agency within the AC Region (to be appointed by majority vote of the municipalities listed in Exhibit A);  1 representative appointed from the County Court system or District Attorney’s Office or their designee by the BOCC;  Four (4) total representatives appointed by the municipalities listed on Exhibit A as follows: 1) 1 representative appointed by the City of Aurora; 2) 1 representative appointed by the City of Centennial; 3) 1 representative to represent the west side of the County, appointed by majority vote of the Cities of Englewood, Sheridan and Littleton; 4) 1 representative to represent the east side/smaller communities of the County, appointed by majority vote of the remainder of the municipalities listed on Exhibit A. On June 27, 2022, Englewood City Council appointed Steve Ward as its regional representative, and Englewood, Littleton, and Sheridan jointly appointed Steve Ward as its voting member. Steve Ward, and the cities of Littleton and Sheridan, each indicated their consent to re-appoint Council Member Ward. COUNCIL ACTION REQUESTED: By Motion, re-appoint Council Member Steve Ward as the City of Englewood's representative to the Arapahoe Regional Council, and the voting member and alternate to represent the cities of Englewood, Littleton, and Sheridan. FINANCIAL IMPLICATIONS: No direct financial implications are anticipated, but the Opioid Regional Council will oversee implementation of a plan and expenditure of over $20 million in funding to combat and address impacts of the opioid epidemic throughout Arapahoe County CONNECTION TO STRATEGIC PLAN: Page 207 of 327 Community Well-Being: the Opioid Regional Council's activities will impact and improve the well-being of community members OUTREACH/COMMUNICATIONS: City Manager Shawn Lewis spoke with Arapahoe County's Kendra Davis, who confirmed consent by Littleton and Sheridan for this re-appointment. Page 208 of 327 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Kevin Engels DEPARTMENT: Finance DATE: May 5, 2025 SUBJECT: 2024 Budget Supplemental #4 (Yearend True-Up) DESCRIPTION: 2024 Budget Supplemental #4 (Yearend True-Up) RECOMMENDATION: Staff seeks City Council consideration and approval of the fourth budget resolution for the Fiscal Year 2024. This budget supplemental request totals $525,000. PREVIOUS COUNCIL ACTION:  October 2, 2023 - City Council approved budget Ordinance No. 55, Series 2023  January 8, 2024 - City Council approved budget supplemental #1, Resolution No. 2, Series 2024  July 15, 2024 - City Council approved budget supplemental #2, Resolution No. 22, Series 2024  November 18, 2024 - City Council approved budget supplemental #3, Resolution No. 32, Series 2024 SUMMARY: In general, budget supplemental requests are used to address changes to the original, adopted budget due in part to errors, omissions, revisions to cost estimates and/or new requests due to unplanned events. At a high level, the budget supplemental process consists of the following reviews: STEP 1: Either by direction from a majority of Council (new initiative) or in the professional opinion of staff, a department identifies new or changes to the original expenditure request and determines whether the current budget is sufficient to absorb the new cost estimates. If the request is related to personnel, approval from City Manager’s Office and Human Resources is required. STEP 2: Department discusses cost changes with the City Manager’s Office and Finance to verify and clarify the request and determine whether this request is needed, can it be delayed to next year, or added to the current year. STEP 3: If the request is to be added to the current year, then a budget supplemental resolution is prepared by Finance and the City Attorney’s Office and presented to the City Council for their consideration and authorization. ANALYSIS: Page 209 of 327  The following provides additional information for the 2024 operational changes included in this budget resolution: Amendment Number Requested Amount Fiscal Notes, Budget Source, and Description Reason for the Request (1) $24,000 Fiscal Notes: General Fund (02) - Human Resources Department  $24,000 amending the 2024 budget for the purpose described below Description: The request is to increase the Human Resources Department since the operation costs have increased beyond what the department can absorb with current funding levels as follows:  Pre-employment associated costs such as background checks and drug testing. In the past, HR has been able to absorb these pre- employment costs with salary savings but that is no longer the case.  Expansion of other city programs and initiatives (such as the language pay program, Government Alliance on Race and Equity (GARE), and expanding recruiting services and attending job fairs) have impacted the HR operational budget. In 2024, the Human Resources Department's operational costs have increased beyond what can be absorb with the current funding levels due to pre- employment costs which were offset with personnel vacancy savings that are no longer available and the expansion of other city programs and initiatives which are partially funded by HR. (2) $222,000 Fiscal Notes: General Fund (02) - Public Works Department  $222,000 amending the 2024 budget for the purpose described below Description: The Public Works Department’s 2024 budget supplemental requests additional funds to balance out increased costs, with consideration of the budget savings challenge. This includes professional services, which saw an increase in costs for both the custodial contract (MRI) and security services (Allied) executed in 2024. In addition, during 2024 staffing levels averaged between 4-6% vacancy while in prior years they averaged between 12-15%. Note Public Works The Public Works Department's budget supplemental request is for additional funds to balance out increased costs, with consideration of the budget savings challenge. Page 210 of 327 was not able to absorb the savings challenge of $307,000 and needs to reinstate $222,000, with PW meeting 27.6% of the savings challenge ($85,000) from the original budget. (3) $257,000 Fiscal Notes: Golf Course Fund (43)  $257,000 amending the 2024 budget for the purpose described below Description: The additional funding request is due to cost overruns as follows:  R&M Supplies-Ag & Ditch ($61K): significant fairway renovation project on Hole 6  R&M Supplies-Irrigation ($16K): several irrigation components— including sprinkler conversions, nozzles, swing joints, and drain basins—were purchased in 2024 to support planned infrastructure upgrades  Personnel ($183K): increased wages, salaries and related costs for golf staff resulting from the Compensation and Classification Study The Golf Course Fund experienced cost overruns in three key areas: R&M Supplies– Agriculture & Ditch, R&M Supplies– Irrigation, and Personnel for which a budget supplemental is requested. (4) $22,000 Fiscal Notes: Concrete Utility Fund (44)  $22,000 amending the 2024 budget for the purpose described below Description: This request is for an additional $22,000 based on additional needs for repair identified within the 2024 Concrete Utility Program completed for Pavement Maintenance Zones 1 and 2, including:  Replacement of approximately an additional 1483 square feet of existing damaged or deteriorated concrete sidewalk, in accordance with the Concrete Utility Program rating criteria;  Replacement of approximately an additional 382 linear feet of damaged or deteriorated curb and gutter; and The Concrete Utility Fund requests additional funding due to additional sidewalk and curb and gutter replacements completed in 2024 for Pavement Maintenance Zones 1 and 2. Page 211 of 327  Replacement of approximately an additional 456 square feet of damaged or deteriorated crosspans. TOTAL $525,000 COUNCIL ACTION REQUESTED: Staff requests that City Council approve this budget resolution for the 2024 appropriation supplemental to provide funding for the operational and capital costs as submitted. FINANCIAL IMPLICATIONS: The following funds are impacted by this appropriation budget supplemental request:  $246,000 - General Fund (02)  $257,000 - Golf Course Fund (43)  $ 22,000 - Concrete Utility Fund (44)  $525,000 - TOTAL Fund Description Sources of Funds Uses of Funds General (02) General Fund Unassigned Fund Balance $246,000 Human Resources Department $24,000 Public Works Department $222,000 Golf Course (43) Golf Course Fund Net Position $257,000 Golf Course Operations and Maintenance $257,000 Concrete Utility (44) Concrete Utility Fund Net Position $22,000 Concrete Utility Program $22,000 TOTALS $525,000 $525,000 Less: Interfund Transfers between Funds $0 $0 NET TOTALS $525,000 $525,000 CONNECTION TO STRATEGIC PLAN: Budget Supplemental/Amendments are linked to the following city strategic outcomes/results:  Governance - A city government that is accountable, effective, and efficient OUTREACH/COMMUNICATIONS: N/A ATTACHMENTS: Resolution 2024 Budget Supplemental #4 Page 212 of 327 RESOLUTION NO. SERIES OF 2025 A BUDGET SUPPLEMENTAL RESOLUTION TO AMEND APPROPRIATIONS WITHIN THE 2024 BUDGET OF THE CITY OF ENGLEWOOD WHEREAS, the City of Englewood is required by Section 83 of the Englewood Home Rule Charter to ensure that expenditures do not exceed legally adopted appropriations; and WHEREAS, the 2024 Budget was submitted and approved by the Englewood City Council in Ordinance No. 55, Series of 2023, on October 2, 2023; and WHEREAS, the 2024 Budget was amended and approved by the Englewood City Council in Resolution No. 2, Series of 2024, on January 8, 2024; and WHEREAS, the 2024 Budget was amended and approved by the Englewood City Council in Resolution No. 22, Series of 2024, on July 15, 2024; and WHEREAS, the 2024 Budget was amended and approved by the Englewood City Council in Resolution No. 32, Series of 2024, on November 18, 2024; and WHEREAS, specific expenditures for 2024 have now been identified, necessitating these supplemental and amended appropriations to be hereby presented for the consideration and approval of the City Council; and WHEREAS, the Human Resources Department request is due in part to pre-employment associated costs such as background checks, drug testing and the expansion of other city programs and which have increased costs beyond what the department can absorb with current funding levels; therefore, staff requests amending the budget; and WHEREAS, the Public Works Department, a budget amendment is requested to balance out increased costs, with consideration of the budget savings challenge. This includes professional services, which saw an increase in costs for both the custodial contract (MRI) and security services (Allied) executed in 2024, and amend the budget accordingly; and WHEREAS, the Golf Course Fund requires a budget amendment due to cost overruns for the following budgeted line items: R&M Supplies-Ag & Ditch for significant fairway renovation project on Hole 6, R&M Supplies-Irrigation for the purchase of several irrigation components due to a limited time promotion cost savings of 20%, and Personnel resulting from the implementation of the Compensation and Classification Study, and therefore amending the budget; and WHEREAS, the Concrete Utility Fund budget supplemental request is for additional repairs identified within the 2024 Concrete Utility Program completed for Pavement Maintenance Zones 1 and 2, including: 1) Replacement of approximately an additional 1483 square feet of existing damaged or deteriorated concrete sidewalk, in accordance with the Concrete Utility Program rating criteria; 2) Replacement of approximately an additional 382 linear feet of damaged or deteriorated curb and gutter; and 3) Replacement of approximately an additional 456 square feet of damaged or deteriorated crosspans, and modify the budget; and WHEREAS, Section 92 of the Englewood Home Rule Charter requires the City Council to adopt a Resolution to transfer any unencumbered appropriation balance or portion thereof from one department, office, or agency to another; and WHEREAS, Section 93 of the Englewood Home Rule Charter requires that appropriations in addition to those contained in the budget shall be made only on the recommendation of the City Manager, and only if the City Treasurer certifies that there is an available cash surplus sufficient to meet such appropriations; and Page 213 of 327 WHEREAS, in conformance with Sections 92 and 93 of the Englewood Home Rule Charter, the City Manager hereby requests a Budget Supplemental to authorize the transfer of funds within the adopted City of Englewood 2024 budget as set forth below. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. The Budget for the City of Englewood, Colorado, is hereby amended for the year ending 2024, as follows: ADDITIONAL APPROPRIATION in accordance with Section 93 of the Englewood Home Rule Charter: SOURCE OF FUNDS: (1) General Fund (02) $246,000 Source of Funds: Unassigned Fund Balance 2024 Operational Budget Supplemental for the following departments: • $24,000 for the Human Resources Department • $222,000 for the Public Works Department GENERAL FUND TOTAL $246,000 (2) Golf Course Fund (43) $257,000 Source of Funds: Golf Course Fund Net Position • To fund the cost overruns for the following budgeted line items: R&M Supplies-Ag & Ditch ($61K, R&M Supplies-Irrigation ($16K), and Personnel ($183K) GOLF COURSE FUND TOTAL $257,000 (3) Concrete Utility Fund (44) $22,000 Source of Funds: Concrete Utility Fund Net Position Balance (The 2024 concrete utility program contractual services agreement, the implementation of a new Trip Hazard Elimination Program and the increased billing costs were more than the original budget) CONCRETE UTILITY FUND TOTAL $22,000 SOURCES OF FUNDS TOTAL $525,000 Page 214 of 327 USE OF FUNDS (1) General Fund (02) $246,000 Use of Funds: Following are the 2024 operational requests for the general government departments: • $24,000 for the Human Resources Department operation costs have increased beyond what the department can absorb with current funding levels as follows o Pre-employment associated costs such as background checks and drug testing. In the past, HR has been able to absorb these pre-employment costs with salary savings but that is no longer the case o Expansion of other city programs and initiatives (such as the language pay program, Government Alliance on Race and Equity (GARE), and expanding recruiting services and attending job fairs) • $222,000 for the Public Works Department operations - additional funds to balance out increase costs, with consideration of the budget savings challenge. This includes professional services, which saw an increase in costs for both the custodial contract (MRI) and security services (Allied) executed in 2024. In addition, during 2024 staffing levels averaged between 4-6% vacancy while in prior years they averaged between 12-15%. Note Public Works was not able to absorb the savings challenge of $307,000 and needs to reinstate $222,000, with PW meeting 27.6% of the savings challenge ($85,000) from the original budget. GENERAL FUND TOTAL $246,000 (2) Golf Course Fund (43) $257,000 Use of Funds: Additional funding requested due to cost overruns for the following: • R&M Supplies-Ag & Ditch ($61K): significant fairway renovation project on Hole 6 • R&M Supplies-Irrigation ($16K): several irrigation components—including sprinkler conversions, nozzles, swing joints, and drain basins—were purchased in 2024 to support planned infrastructure upgrades • Personnel ($183K): increased wages, salaries and related costs for golf staff resulting from the Compensation and Classification Study GOLF COURSE FUND TOTAL $257,000 (3) Concrete Utility Fund (44) $22,000 Use of Funds: Concrete Utility Program Costs • $22,000 – This request is for an additional $22,000 based on additional needs for repair identified within the 2024 Concrete Utility Program completed for Pavement Maintenance Zones 1 and 2, including: o Replacement of approximately an additional 1483 square feet of existing damaged or deteriorated concrete sidewalk, in accordance with the Concrete Utility Program rating criteria; o Replacement of approximately an additional 382 linear feet of damaged or Page 215 of 327 deteriorated curb and gutter; and o Replacement of approximately an additional 456 square feet of damaged or deteriorated crosspans. CONCRETE UTILITY FUND TOTAL $22,000 USES OF FUNDS TOTAL $525,000 Section 2. The City Manager and the Director of Finance, in accordance with Section 92 and Section 93 of the Englewood Home Rule Charter, are hereby authorized to make the above-listed transfers within the 2024 Budget for the City of Englewood. ADOPTED AND APPROVED this 5th day of May 2025. Othoniel Sierra, Mayor ATTEST: Stephanie Carlile, City Clerk CLERK’S CERTIFICATION I, Stephanie Carlile, City Clerk for the City of Englewood, Colorado, hereby certify the above is a true copy of Resolution No. , Series of 2025. Stephanie Carlile, City Clerk Page 216 of 327 2024 Budget Supplemental #4 Presented By Kevin Engels, Director of Finance Pa g e 2 1 7 o f 3 2 7 Agenda I.Budget Supplemental Approval Process II.Budget Supplemental Request Schedule III.2024 Budget Supplemental Summary IV.Budget Supplemental Requests V.Questions Pa g e 2 1 8 o f 3 2 7 Budget Supplemental Process STEP 1: Either by direction from a majority of Council (new initiative) or in the professional opinion of staff, a department identifies new or changes to the original expenditure request and determines whether the current budget is sufficient to absorb the new cost estimates.If the request is related to personnel, approval from City Manager’s Office and Human Resources is required. STEP 2: Department discusses cost changes with the City Manager’s Office and Finance to verify and clarify the request and determine whether this request is needed, can it be delayed to next year, or added to the current year. STEP 3: If the request is to be added to the current year, then a budget supplemental resolution is prepared by Finance and the City Attorney’s Office and presented to the City Council for their consideration and authorization. Pa g e 2 1 9 o f 3 2 7 Budget Supplemental Request Schedule* Year No.City Council Meeting Date Resolution No. 2024 #1 January 8, 2024 Resolution No. 2, Series 2024 #2 July 15, 2024 Resolution No. 22, Series 2024 #3 November 18, 2024 Resolution No. 32, Series 2024 2025 #4 May 2025 2024 Yearend True Up Resolution No. TBD, Series 2025 *Please Note: The budget supplemental schedule is subject to change due to the timing of the amendment request; the yearend true up follows the completion of the annual financial audit Pa g e 2 2 0 o f 3 2 7 2024 Budget Supplementals Uses of Funds Fund Budget Supplemental #1 Budget Supplemental #2 Budget Supplemental #3 Budget Supplemental #4 TOTALS General Fund $2,833,154 $78,750 $513,300 $246,000 $3,671,204 Other Funds $884,408 $3,720,000 $2,263,333 $279,000 $7,146,741 TOTALS:$3,717,562 $3,798,750 $2,776,633 $525,000 $10,817,945 American Rescue Plan Act (ARPA) funding included in the above table figures: Fund Budget Supplemental #1 Budget Supplemental #2 Budget Supplemental #3 Budget Supplemental #4 TOTALS General Fund $0 $78,750 $0 $0 $78,750 Other Funds $0 $0 $1,233,333 $0 $1,233,333 TOTALS:$0 $78,750 $1,233,333 $0 $1,312,083 Pa g e 2 2 1 o f 3 2 7 Purpose: Source of Funds: General Fund Unassigned Fund Balance Program Use of Funds Amount Human Resources Department $ 24,000 General Fund Total $ 24,000 2024 Human Resources Department $24,000 The Human Resources (HR) Department budget supplemental is due in part to pre-employment associated costs such as background checks and drug testing. In the past, HR has been able to absorb these pre- employment costs with salary savings but that is no longer the case; additionally, with the expansion of other city programs and initiatives (such as the language pay program, Government Alliance on Race and Equity (GARE), and expanding recruiting services and attending job fairs) costs have increased beyond what the department can absorb with current funding levels. $24,000 Total Pa g e 2 2 2 o f 3 2 7 Purpose: Source of Funds: General Fund Unassigned Fund Balance Program Use of Funds Amount Public Works Department $ 222,000 General Fund Total $ 222,000 2024 Public Works Department $222,000 The Public Works budget needs additional funds to balance out increase costs, with consideration of the budget savings challenge. This includes professional services, which saw an increase in costs for both the custodial contract (MRI) and security services (Allied) executed in 2024. In addition, during 2024 staffing levels averaged between 4-6% vacancy while in prior years they averaged between 12-15%. Note Public Works was not able to absorb the savings challenge of $307,000 and needs to reinstate $222,000, with PW meeting 27.6% of the savings challenge ($85,000) from the original budget. $222,000 Total Pa g e 2 2 3 o f 3 2 7 Purpose: Source of Funds: Golf Course Fund Net Position Program Use of Funds Amount Golf Course Operations $ 257,000 Golf Course Fund Total $ 257,000 2024 Golf Course Fund $257,000 The requested budget supplemental is necessary due to overages in three key areas: R&M Supplies– Agriculture & Ditch, R&M Supplies–Irrigation, and Personnel. •R&M Supplies-Agriculture & Ditch ($61K): significant fairway renovation project on Hole 6 - This project required additional sand, top dressing, and sod to improve turf conditions. One of the primary goals outlined in the Golf Action Plan is to enhance turf and irrigation quality on the holes located east of the Platte River—an area historically impacted by the old dump site beneath the course. In response, the Agronomy Team took an aggressive approach in 2024, removing poor turf, rebuilding soil layers, and installing new sod. Additionally, TurfLogic was contracted to provide LIDAR imagery of the golf course to assist the golf architect in developing his final report for the Golf Action Plan, which was approved in December 2024. This added to the total cost but was critical in supporting long-term improvement efforts. •R&M Supplies-Irrigation ($16K): several irrigation components—including sprinkler conversions, nozzles, swing joints, and drain basins—were purchased in 2024 to support planned infrastructure upgrades. These items were acquired during a limited-time promotion, saving the course 20%, and enabling staff to begin making improvements ahead of schedule, continuing into 2025. These purchases account for the overage in R&M Supplies–Irrigation. •Personnel ($183K): increased wages and salaries and related costs for golf staff resulting from the Compensation and Classification Study. •2024 Revenue increased by approximately $714K or 24% over 2023 $257,000 TotalPa g e 2 2 4 o f 3 2 7 Purpose: As part of budget supplement #3 (2024) council approved an additional $280,000 for the Concrete Utility Fund. This request is for an additional $22,000 based on additional needs for repair identified within the 2024 Concrete Utility Program completed for Pavement Maintenance Zones 1 and 2, including: •Replacement of approximately an additional 1483 square feet of existing damaged or deteriorated concrete sidewalk, in accordance with the Concrete Utility Program rating criteria; •Replacement of approximately an additional 382 linear feet of damaged or deteriorated curb and gutter; and •Replacement of approximately an additional 456 square feet of damaged or deteriorated crosspans. Source of Funds: Concrete Utility Fund Net Position Balance Program Use of Funds Amount Concrete Utility Program $ 22,000 Concrete Utility Fund Total $ 22,000 2024 Concrete Utility Fund Pa g e 2 2 5 o f 3 2 7 Questions and/or Comments Pa g e 2 2 6 o f 3 2 7 Appendix •2024 Budget Supplemental #1 Resolution No. 2, Series 2024 - January 8, 2024 •2024 Budget Supplemental #2 Resolution No. 22, Series 2024 – July 15, 2024 •2024 Budget Supplemental #3 Resolution No. 32, Series 2024 – November 18, 2024 Pa g e 2 2 7 o f 3 2 7 2024 Budget Supplemental #1 Requests (1 of 4) Budget Supplemental #1: Resolution No. 2 Series 2024 – January 8, 2024 Request Uses of Funds Description Amount Sources of Funds Description Update •General Fund (GF): Allocation of the Classification and Compensation Study results budgeted from the Contingency to the General Government Departments $657,326 General Fund Contingency New •General Fund (GF): City Manager’s Office Sustainability Programs Division is to install Solar Trash Compactors around the city $44,000 General Fund Unassigned Fund Balance from the 2023 Single Use Plastic Bag Fees from House Bill 21-1162; YTD Q3 2023 receipts total approximately $93K New •General Fund (GF): City Manager’s Office Sustainability Programs Division is to develop with the assistance of an outside consultant a Green Business Program and this cost is shared with the City of Sheridan (20%) $40,000 General Fund Unassigned Fund Balance from the 2023 Single Use Plastic Bag Fees from House Bill 21-1162; YTD 2023 receipts total approximately $93K; Q4 2023 receipts due in Jan 2024 New •General Fund (GF): Communications Department request for the 2024 Affordable Housing Outreach Project $35,000 General Fund Unassigned Fund Balance Uses of Funds Total $776,326 Sources of Funds Total Pa g e 2 2 8 o f 3 2 7 2024 Budget Supplemental #1 Requests (2 of 4) Budget Supplemental #1: Resolution No. 2 Series 2024 – January 8, 2024 Request Uses of Funds Description Amount Sources of Funds Description New •General Fund (GF): Communications Department request for Utility Bill Inserts for community outreach and engagement $10,000 General Fund Unassigned Fund Balance New •General Fund (GF): 2023 Comcast Grant for communications audio and video equipment (New) $30,000 General Fund Unassigned Fund Balance Update •General Fund (GF): Police Department the estimate of the Motorola Radio Equipment has increased substantially since the 2024 budget was developed; this equipment purchase is 100% reimbursed by the Arapahoe County E911 Authority $93,400 General Fund Revenue: Arapahoe County E911 Reimbursable Contract Update •General Fund (GF): Public Works Department due to the timing of placing the order and delivery of Traffic Signal Poles $123,428 General Fund Unassigned Fund Balance Slide 2 Uses of Funds Total $256,828 Slide 2 Sources of Funds Total Slide 1 Uses of Funds Total $776,326 Slide 2 Sources of Funds Total Combined Slide Total Uses of Funds $1,033,154 Combined Slide Total Sources of Funds Pa g e 2 2 9 o f 3 2 7 2024 Budget Supplemental #1 Requests (3 of 4) Budget Supplemental #1: Resolution No. 2 Series 2024 – January 8, 2024 Request Uses of Funds Description Amount Sources of Funds Description New •General Fund (GF): Public Works Department request for Common Area Maintenance (CAM) budget which was formerly managed by the Englewood Environmental Foundation (EEF); the city is seeking a provider of Property Management Services through a formal bid process •Request for Proposal (RFP) issued on October 24, 2023 •Responses due by December 19, 2023 •Staff selection by January 31, 2024 •City Council to consider the Property Management Services contract in February 2024 •Budget Supplemental may be required based on the additional cost of the property management services $1,800,000 General Fund Revenue from Public Works Department City Center Property Management Division $1.8M as follows: •$1.7M CAM Participants •$0.1M Administrative Study Fee; General Fund Net Cash from EEF approx. $1.093M (may be used to offset the city’s share in CAM costs and is currently reported in the General Fund Unassigned Fund Balance) Slide 3 Uses of Funds Total $1,800,000 Slide 3 Sources of Funds Total Previous Slide Uses of Funds Total $1,033,514 Previous Slide Sources of Funds Total Combined Slide Total Uses of Funds $2,833,514 Combined Slide Total Sources of FundsPa g e 2 3 0 o f 3 2 7 2024 Budget Supplemental #1 Requests (4 of 4) Budget Supplemental #1: Resolution No. 2 Series 2024 – January 8, 2024 Request Uses of Funds Description Amount Sources of Funds Description Update •Capital Equipment Replacement Fund (CERF): Public Works and PRLG 2023 New Fleet Inventory Additions - Due to the timing of placing orders and delivery of vehicles and equipment $68,678 General Fund Unassigned Fund Balance Update •Capital Equipment Replacement Fund (CERF): 2023 Replacement Vehicles and Equipment - Due to the timing of placing orders and delivery of vehicles and equipment $409,073 CERF Net Position Update •Stormwater Drainage Fund (SDF): Vactor Truck revised cost estimate from $400K to $573K; the $173K additional cost is shared with CERF $86,500 Stormwater Drainage Fund Net Position Update •Public Improvement Fund (PIF): Administrative oversight error omitted the expenditure appropriation in the budget for the Belleview Park Electric Train; while the transfer of funds from the General Fund to the Public Improvement was included in the budget $320,157 Public Improvement Unappropriated Fund Balance Slide 4 Uses of Funds Total $884,408 Slide 4 Sources of Funds Total Previous Slide Uses of Funds Total $2,833,154 Previous Slide Sources of Funds Total Grand Total Uses of Funds $3,717,562 Grand Total Sources of Funds Pa g e 2 3 1 o f 3 2 7 2024 Budget Supplemental #2 Summary Requests (1 of 2) Budget Supplemental #2: Resolution No. 22 Series 2024 – July 15, 2024 Request Type Reason for Request Uses of Funds Description Amount Sources of Funds Description Update Funds for this purpose were budgeted in 2023, but the City of Littleton forgot to invoice Englewood for Englewood's portion of the cost. General Fund (GF): City Manager’s Office oversight of the Tri-Cities Homelessness Navigation Center Project as managed by the City of Littleton $78,750 General Fund American Rescue Plan Act (ARPA) Restricted Fund Balance Update Departments budget for equipment and supplies for new positions; however, IT- related equipment for new FTEs for the general government departments is budgeted in the General Fund Centralized Programs Division (fka Contingency) and then transferred to the Capital Projects Funds. Capital Projects Fund (CPF): Department PC Replacement (Project # 31 0701-007) $20,000 General Fund Interdepartmental Programs (fka Contingency) New After the 2024 budget was adopted, the City applied for an Arapahoe County Open Space Grant and will be notified within the next couple of months whether the grant is awarded. Open Space Fund (OSF): Capital Projects Grant Match (Project # 10 1300-998) and Contingency (Project # 10 1300-999) $1,000,000 Open Space Unappropriated Fund Balance Slide #1 Uses of Funds Total $1,098,750 Sources of Funds Total Pa g e 2 3 2 o f 3 2 7 2024 Budget Supplemental #2 Summary Requests (2 of 2) Budget Supplemental #2: Resolution No. 22 Series 2024 – July 15, 2024 Request Type Reason for Request Uses of Funds Description Amount Sources of Funds Description New This project spanned two budget years, and due to delays in 2023, more of the construction costs shifted to the 2024 budget year than anticipated. South Platte Renew Fund (SPRF): Operations Complex and Admin Building Remodel Project $1,800,000 Sewer Funds of the City of Littleton and the City of Englewood New This project spanned two budget years, and due to delays in 2023, more of the construction costs shifted to the 2024 budget year than anticipated. Sewer Fund (SF): Englewood’s share in SPR Capital Contribution Expense $900,000 City of Englewood Sewer Fund Uses of Funds - Slide #2 Total $2,700,000 Sources of Funds Total Uses of Funds - Slide #1 Total $1,098,750 Sources of Funds Total Uses of Funds Grand Total $3,798,750 Sources of Funds Grand Total Pa g e 2 3 3 o f 3 2 7 2024 Budget Supplemental #3 Summary Requests (1 of 3) Budget Supplemental #3: Resolution No. 32 Series 2024 – November 18, 2024 Request Type Reason for Request Uses of Funds Description Amount Sources of Funds Description New The 2024 budgetary savings challenge is more than the department budget can absorb and the position reclassifications and correction of a benefits system set- up for an employee. General Fund (GF): City Manager’s Office $102,800 General Fund Unassigned Fund Balance plus revenue from Cities of Littleton and Sheridan for the Green Business Coordinator Position New The Human Resources Department’s 2024 budget was reduced for historic personnel and non-personnel line-item savings ($50K-budget savings challenge); however, current operations cannot absorb the estimated budget savings challenge. General Fund (GF): Human Resources Department $50,500 General Fund Unassigned Fund Balance New Intergovernmental Agreement (IGA) with RTD to expand the Englewood shuttle service General Fund (GF): Community Development Department $360,000 $300K RTD Grant, $10K City Match (General Fund Unassigned Fund Balance) and $50K Contribution from the EDDA Slide #1 Uses of Funds Total $513,300 Sources of Funds Total Pa g e 2 3 4 o f 3 2 7 2024 Budget Supplemental #3 Summary Requests (2 of 3) Budget Supplemental #3: Resolution No. 32 Series 2024 – November 18, 2024 Request Type Reason for Request Uses of Funds Description Amount Sources of Funds Description New Dartmouth Bridge anticipated project costs to exceed the original project estimates Public Improvement Fund (PIF): Dartmouth Bridge Project#30 1001-005 $500,000 PIF Unappropriated Fund Balance New This project enhancement will add an irrigation system, trees and other amenities to the medians and sidewalks of the Old Hampden Complete Streets Project. Public Improvement Fund (PIF): Old Hampden Complete Streets Project $250,000 PIF Unappropriated Fund Balance New 2024 the concrete utility program contract, implementation of the Trip Hazard Elimination Program and the utility billing administrative costs exceeded the budget appropriation Concrete Utility Fund (CUF): Concrete Utility Program operational costs $280,000 Concrete Utility Fund Net Position Balance Uses of Funds - Slide #2 Total $1,030,000 Sources of Funds Total Uses of Funds - Slide #1 Total $513,300 Sources of Funds Total Uses of Funds Cumulative Total $1,543,300 Sources of Funds Grand Total Pa g e 2 3 5 o f 3 2 7 2024 Budget Supplemental #3 Summary Requests (3 of 3) Budget Supplemental #3: Resolution No. 32 Series 2024 – November 18, 2024 Request Type Reason for Request Uses of Funds Description Amount Sources of Funds Description New Old Hampden Utilities Project. Water line will be replaced; however, no work is needed on the sewer line. ARPA funds would offset the water line replacement project costs ($2.25M). Anticipated completion date is in 2025. Water Fund (WF): Old Hampden Improvements Project 40 30010-003 $1,233,333 Sewer Fund ARPA Restricted Net Position Uses of Funds - Slide #3 Total $1,233,333 Sources of Funds Total Uses of Funds - Slide #2 Total $1,543,300 Sources of Funds Total Uses of Funds Grand Total $2,776,633 Sources of Funds Grand Total Pa g e 2 3 6 o f 3 2 7 STUDY SESSION TO: Mayor and Council FROM: Devin Keener DEPARTMENT: Public Works DATE: May 5, 2025 SUBJECT: A resolution authorizing the purchase of a parcel and temporary easements for the Oxford Bridge Widening project DESCRIPTION: Purchase of a temporary easement for the Oxford Bridge Widening project RECOMMENDATION: Staff recommends City Council approve a Resolution for acquisition of a small parcel and temporary easements TE-1 and TE-1A located at 4101 S Navajo St, Englewood, CO 80110. This property is necessary to construct the Oxford Pedestrian Bridge Project. PREVIOUS COUNCIL ACTION: On May 18, 2020, Council approved Council Bill No. 19 (Ordinance No. 18, Series of 2020), the Intergovernmental Agreement (IGA) between the City and the Colorado Department of Transportation (CDOT), which sets the terms for utilizing the $1,600,000 in Federal funds and $400,000 in City funds awarded for this project. Council subsequently approved a $322,174.21 professional services contract with Wilson & Company on December 7, 2020 for the design of the Oxford Avenue Pedestrian Bridge. At the February 3, 2025 Council meeting, Council approved CFC-25-003, a contract for construction of the Oxford Pedestrian Bridge with Jalisco International, Inc in the amount of $2,243,966.00. SUMMARY: This project aims to enhance pedestrian and bicycle access to the RTD Light Rail Station located northwest of the Oxford Avenue and Windermere Street intersection. It will provide a safer route for pedestrians and cyclists to cross Oxford Avenue and allow for increased green signal time for Oxford Avenue traffic at the Windermere Street/Navajo Street intersection. Additionally, the project is a key implementation of recommended initiatives in both the Englewood Walk and Wheel Plan and the Englewood Light Rail Corridor Plan. Construction is expected to begin in Q2 of 2025 and be completed by the end of 2025. This project was previously bid out in 2022, but the bids exceeded the available construction budget. As a result, the City paused the project until additional funding could be secured. Throughout 2023 and 2024, the City successfully secured a $485,430 contribution from the developer of the former Sam's Automotive site at the southeast corner of Navajo and Oxford Avenue (Ordinance No. 21 Series of 2023) and allocated an additional $500,000 to the project as part of the 2024 Capital budget, ensuring the project was fully funded for rebidding. Page 237 of 327 This single permanent and two temporary construction easements from SW OXFORD STATION, LLC are required in order to construct the trail that will connect the southwest corner Navajo and Oxford to the pedestrian bridge. ANALYSIS: The cost for this parcel and right of way temporary easements were based on the appraised value of the property. The appraisal was completed by H.C. Peck and Associates at the request of the City and reviewed by Wilson and Co, inc. for fairness. The acquisition follows the CDOT property acquisition process that is required per terms of the IGA with CDOT for the Oxford Pedestrian Bridge Widening Project. Staff believes the cost is fair and reasonable. The property owner was notified of the need for this right of way as final construction plans for the Oxford Pedestrian Bridge project were prepared. Negotiations with the property owner were initiated based on the appraisals and both the Right of Way Land and Temporary Construction Easements and terms were subsequently agreed to. The property owner has signed both of the documents. COUNCIL ACTION REQUESTED: Staff recommends that Council approve this Resolution authorizing the General Warranty Deed and Temporary Construction Easement Agreement necessary to fully construct the Oxford Pedestrian Bridge Project. FINANCIAL IMPLICATIONS: Funding for the Oxford Pedestrian Bridge Project easement acquisition is included in the 2025 Public Improvement Fund budget. Source of Funds Line Item Description Line Item Amount YTD Line Item Encumbered Purchase Amount Remaining Budget Public Improvement Fund – 30 30-1001- 100-02 Oxford Avenue Pedestrian Bridge Grant $1,318,579.74 $1,318,579.74 $0.00 $0.00 Public Improvement Fund – 30 30-1001- 100-02 Oxford Avenue Pedestrian Bridge Match $1,320,855.37 $1,057,303.26 $194,100.00 $69,452.11 The purchase amount includes the land at $78,451, Temporary Easements at $105,417, improvement costs of $9,682 and damage costs $550. CONNECTION TO STRATEGIC PLAN: Infrastructure - A city that proactively, and in a cost effective manner, invests in, maintains, and plans to protect its infrastructure. OUTREACH/COMMUNICATIONS: Page 238 of 327 Public outreach has been conducted during the development and design of the Oxford Pedestrian Bridge Project and will focus on impacts of the construction of the improvements as right of way acquisition is completed and construction proceeds. ATTACHMENTS: Resolution Memorandum of Agreement General Warranty Deed Temporary Construction Easement Agreement Contract Approval Summary 2023 Ordinance No. 021 - Sams PUD Project Overview Map Page 239 of 327 1 RESOLUTION NO. SERIES OF 2025 A RESOLUTION APPROVING ACQUISITION AGREEMENT, TEMPORARY CONSTRUCTION EASEMENTS TO PURCHASE PARCEL AND FOR ACCESS TO PROPERTY RELATED TO THE OXFORD STATION PEDESTRIAN BRIDGE PROJECT WHEREAS, on May 18, 2020, Council passed Council Bill No. 19 (Ordinance No. 18, Series of 2020) to approve the Intergovernmental Agreement (IGA) between the City and CDOT which sets the terms for utilizing the $1,600,000 in Federal funds and $400,000 in City funds awarded for the Oxford Station Pedestrian Bridge project; and WHEREAS, since then, City Council has approved various other contracts related to the project, including a design contract and a construction contract; and WHEREAS, SW Oxford Station, LLC, CWF Oxford Station, LLC, and Avalon Axis Oxford, LLC own property adjacent to the Oxford Station Pedestrian Bridge project; and WHEREAS, for construction and project completion, the City is required to acquire a small parcel and temporary construction easements from these parties for property located near W. Oxford Avenue & S. Navajo Street; and WHEREAS, in exchange for $194,100, which is based on the appraised value of the property, this property acquisition and temporary easements allow the City to construct improvements and access over and across the property for this necessary construction; and WHEREAS, City staff requests the City Council authorize an agreement regarding this transaction, and to accept both the easements and a deed for the parcel acquired. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. The City is hereby authorized to execute the Memorandum of Agreement with SW Oxford Station, LLC, CWF Oxford Station, LLC, and Avalon Axis Oxford, LLC to acquire a parcel and to acquire Temporary Construction Easements for the Oxford Station Pedestrian Bridge project. The agreement shall be in substantially the same form as that attached hereto as Exhibit A. Section 2. The City is hereby authorized to accept and approve the Bargain and Sale Deed and the Temporary Construction Easements from SW Oxford Station, LLC, CWF Oxford Station, LLC, and Avalon Axis Oxford, LLC, which shall be in substantially the same form as those attached hereto as Exhibit B. Page 240 of 327 2 Section 3. The Mayor, Mayor Pro Tem (in the Mayor’s absence), and/or City staff are hereby granted the authority to take all actions necessary to implement the provisions of Section 1 and 2 above. ADOPTED AND APPROVED this ____ day of ___________________, 2025. Othoniel Sierra, Mayor ATTEST: Stephanie Carlile, City Clerk I, Stephanie Carlile, City Clerk for the City of Englewood, Colorado, hereby certify the above is a true copy of Resolution No. ___, Series of 2025. Stephanie Carlile Page 241 of 327 Project Code: 23571 Parcel No: RW-1, TE-1, TE-1A Project No: STU M395-020 Location: W. Oxford Avenue & S. Navajo Street CITY OF ENGLEWOOD, COLORADO MEMORANDUM OF AGREEMENT County: Arapahoe State Highway No: N/A This Memorandum of Agreement (“Agreement”) made on ______________, 2025, is between the City of Englewood for the use and benefit of the City of Englewood (GRANTEE) for the purchase of the parcel(s) listed above from SW Oxford Station, LLC, a Delaware limited liability company CWF Oxford Station, LLC, a Delaware limited liability company Avalon Axis Oxford, LLC, a Delaware limited liability company (collectively, the GRANTOR) Just compensation was determined by an appropriate valuation procedure prepared in accordance with Colorado state laws and regulations. The amount of money and/or compensation listed below is full consideration for the following land, easements, improvements, and damages of any kind. Land (described in attached exhibits)657 Sq.ft /acres $ 78,451 Permanent and Slope Easements (described in attached exhibits) Sq.ft /acres Temporary Easements (described in attached exhibits)19643 Sq.ft /acres $105,417 Improvements $ 9,682 Damages Net cost to cure (fencing)$ 550 $194,100 $0 Gross Total Less Credit Net Total $194,100 Other conditions: The GRANTOR: 1) Acknowledges that just compensation was determined by an appropriate valuation procedure prepared in accordance with applicable laws and regulations, and hereby knowingly waives any right to contest such valuation; 2) Agrees the amount of money and/or compensation listed above is full consideration for the following land, easements, improvements, and damages of any kind whatsoever; 3) Will, at the closing, pay all taxes (including prorated taxes for the current year) and special assessments for the current year; Page 242 of 327 4) Enters this Agreement knowing that GRANTEE has the power to authorize eminent domain and requires property for public purposes; 5) Shall be responsible for securing releases from all liens, judgments and financial encumbrances to deliver clear, unencumbered title to GRANTEE. Any encumbrance required to be paid by GRANTOR shall be paid at or before closing from the proceeds of the transaction hereby contemplated or from any lawful other source; 6) Will execute and deliver to GRANTEE those documents indicated below; 7) Excepts from the subject property described herein in the attached Exhibits, the mineral estate and including all coal, oil, gas and other hydrocarbons, and all clay and other valuable mineral in and under said subject property. The GRANTOR hereby covenants and agrees that the GRANTEE shall forever have the right to take and use, without payment of further compensation to the GRANTOR, any and all sand, gravel, earth, rock, and other road building materials found in or upon said subject property and belonging to the GRANTOR, except to the extent doing so impairs GRANTEE’S use or intended use of the subject property; and 8) The GRANTOR further covenants and agrees that no exploration for, or development of any of the products, as described above, and owned by the GRANTOR heretofore or hereafter the date set forth above and hereby excepted will ever be conducted on or from the surface of the premises described in the attached Exhibits, and that in the event any of such operations may hereafter be carried on beneath the surface of said premises, the GRANTOR shall perform no act which may impair the subsurface or lateral support of said premises. These covenants and agreements hereunder, shall inure to and be binding upon the GRANTOR and its heirs, personal and legal representatives, successors and assigns forever. 9) Acknowledges and agrees that by signing this Agreement, it may be waiving rights, including, but not limited to, the right to contest GRANTEE’s taking of possession or title to the property by eminent domain. NOTE: At GRANTOR’S sole discretion, the GRANTOR may convey the underlying mineral estate owned by GRANTOR to the GRANTEE. GRANTEE makes no representations about the nature, title or value of the mineral estate. In transactions where GRANTOR conveys the underlying mineral estate to GRANTEE, Paragraphs 5 and 6, as set forth above, will be deleted from this Memorandum of Agreement and the conveyance document. GRANTOR conveys the underlying mineral estate to GRANTEE. Paragraphs 7 and 8 are hereby deleted from the Memorandum of Agreement and the conveyance document. The GRANTEE: 1) Will be entitled to specific performance of this agreement upon tender of the agreed consideration; 2) Will be held harmless by GRANTOR from any claims against the property or to any interest in the property, except for any benefits due under relocation law; 3) Will make payment after receiving acceptable conveyance instruments from the GRANTOR, as described below; 4) Will be entitled to take possession and use of the property described in the attached Exhibits when it deposits the consideration, as set forth above, into an escrow account for the benefit of the GRANTOR, or when GRANTEE disburses funds to GRANTOR. Transfer of title to the parcel(s) shall occur upon performance of any and all terms under this agreement, and release of the payment from escrow to the GRANTOR, unless other arrangements are made that follow Title III of the Uniform Relocation Assistance and Real Property Acquisition Act of 1970, as amended; and 5) Will prepare the following documents: Bargain and Sale Deed Access Deed Full Release(s) Book/Page: Partial Release(s) Book/Page: Utility Easement Permanent Easement Slope Easement Temporary Easements Or (specify) Title Company to prepare documents except Order Warrant $194,100 Payable to: Land Title Guarantee Company Page 243 of 327 Real Estate Specialist signature By: J E Parker, Jr. City of Englewood See signature blocks below. GRANTOR signature (if applicable) See signature blocks below. cc: Property Owner Page 244 of 327 Signature Page to MOA CITY OF ENGLEWOOD By: _____________________________________ Mayor By:_____________________________________ City Manager By: ______________________________________ Public Works Director ATTEST: By:__________________________________________ City Clerk Page 245 of 327 GRANTOR [Signatures on following pages] Page 246 of 327 Signature Page to MOA SW OXFORD STATION, LLC, a Delaware limited liability company By: __________________________________ Name: Steven Waldeck Its: Sole Member and Manager [Signatures Continue on Following Page] Page 247 of 327 Signature Page to MOA CWF OXFORD STATION, LLC, a Delaware limited liability company By: Cook and Wornum Family Trust Its: Sole Member and Manager By: __________________________________ Name: Christopher Wornum Its: Trustee By: __________________________________ Name: Anne Elizabeth Cook Its: Trustee [Signatures Continue on Following Page] Page 248 of 327 Signature Page to MOA AVALON AXIS OXFORD, LLC, a Delaware limited liability company By: Avalon Park Apartments, LLC, a Delaware limited liability company Its: Sole Member and Manager By: HZ Manager, LLC, a Delaware limited liability company Its: Manager By: Hamilton Zanze & Company, a California corporation Its: Sole Member and Manager By: __________________________________ Name: __________________________________ Its: __________________________________ Page 249 of 327 Bargain and Sale Deed AFTER RECORDING RETURN TO: BROWNSTEIN HYATT FARBER SCHRECK, LLP 675 15TH STREET, SUITE 2900 DENVER, COLORADO 80202 ATTN: CAITLIN QUANDER BARGAIN AND SALE DEED THIS BARGAIN AND SALE DEED, effective as of the _____ day of ____________, 2025, is by SW Oxford Station, LLC, a Delaware limited liability company, CWF Oxford Station, LLC, a Delaware limited liability company, and Avalon Axis Oxford, LLC, a Delaware limited liability company (“Grantor”), for the consideration of TEN AND NO/100 DOLLARS ($10.00) and other good and valuable consideration, in hand paid, hereby sells and conveys to the City of Englewood, Colorado, a municipal corporation (“Grantee”), whose street address is 1000 Englewood Parkway, Englewood, CO 80110, without representation or warranty of any kind, all of its right, title and interest, if any, in and to that certain real property located in the County of Arapahoe, State of Colorado, that is described as follows: SEE EXHIBIT “A” ATTACHED HERETO AND INCORPORATED HEREIN. TOGETHER with all its appurtenances. SUBJECT TO statutory exceptions and the following matters: 1. Taxes and assessments which are a lien, but which are not yet billed, or are billed but are not yet due and payable and any assessments not shown on the public record; standby fees and taxes for the year 2025 and subsequent years and subsequent assessments for prior years due to change in the land usage or ownership; 2. Easements, covenants, restrictions, agreements, reservations and other matters which are which are recorded in the public records of the County of Arapahoe; and 3. Any laws, regulations or ordinances (including, but not limited to, zoning, building and environmental matters) adopted or imposed by any governmental agency as to the use, occupancy, ownership, subdivision or improvement of the above-bargained premises. Page 250 of 327 Bargain and Sale Deed IN WITNESS WHEREOF, the Grantor has caused its name to be hereunto subscribed as of the day and year first above written. SW OXFORD STATION, LLC, a Delaware limited liability company By: __________________________________ Name: Steven Waldeck Its: Sole Member and Manager STATE OF COLORADO ) ) ss. COUNTY OF __________________ ) The foregoing instrument was acknowledged before me this ____ day of ____________, 2025, by ________________________as__________________________. WITNESS my hand and official seal. My commission expires: ____________________________________ ____________________________ Notary Public [Signatures Continue on Following Page] Page 251 of 327 Bargain and Sale Deed CWF OXFORD STATION, LLC, a Delaware limited liability company By: Cook and Wornum Family Trust Its: Sole Member and Manager By: __________________________________ Name: Christopher Wornum Its: Trustee By: __________________________________ Name: Anne Elizabeth Cook Its: Trustee ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________) County of ______________________) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 252 of 327 Bargain and Sale Deed ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________) County of ______________________) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) [Signatures Continue on Following Page] Page 253 of 327 Bargain and Sale Deed AVALON AXIS OXFORD, LLC, a Delaware limited liability company By: Avalon Park Apartments, LLC, a Delaware limited liability company Its: Sole Member and Manager By: HZ Manager, LLC, a Delaware limited liability company Its: Manager By: Hamilton Zanze & Company, a California corporation Its: Sole Member and Manager By: __________________________________ Name: __________________________________ Its: __________________________________ ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________) County of ______________________) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 254 of 327 24492542 A-1 EXHIBIT “A” LEGAL DESCRIPTION Page 255 of 327 24419105.6 TEMPORARY CONSTRUCTION EASEMENT Project No.: STU M395-020 Parcel No.: TE-1A (access) This Temporary Construction Easement (“Easement”) is granted this _____ day of _____________, 2025, by SW Oxford Station, LLC, a Delaware limited liability company, CWF Oxford Station, LLC, a Delaware limited liability company, Avalon Axis Oxford, LLC, a Delaware limited liability company(collectively, “the Owners”) of certain real property needed for a Temporary Construction Easement as part of the Oxford Pedestrian Bridge Project (the “Project”) to the City of Englewood (the “City”) for use of said property by the City’s contractor for access during the construction of the Project. In consideration of the sum of Ten and 00/100 Dollars ($10.00) and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by the Owners for the purpose of access for the construction of the Project, the Owners hereby grant to the City a Temporary Construction Easement on, through, and over certain real property owned by the Owners, which real property is described in the attached Exhibit “A” (the “Temporary Easement Property”), which is hereby incorporated by reference. The term of the Easement shall commence after the City has provided 30 days prior written notice to the Owners and shall extend for a period of seven (7) months (“Initial Period”). The Owners also grant to the City the option to extend this Easement for a period not to exceed five (5) months from the date of expiration hereof (“Extension Period”). The City shall provide notice in writing to the Owners 30 days prior to expiration of the Initial Period as to the desire to exercise the Extension Period. If the Easement is so extended, the City shall pay the Owners the fair market value amount established in the Memorandum of Agreement between the Parties dated _______________ for each month (on a prorated basis) that the City or its contractor occupies the Temporary Easement Property beyond the Initial Term. At the end of the term and any extension thereto, all rights granted under this Easement are released and the Temporary Easement Property shall be considered free and clear of this Easement. During the term of the Easement, the Owners shall not place, erect, or install any building, structure, or other above or below ground obstruction that may interfere with the purposes for which this Easement is granted upon the Temporary Easement Property. The Owners further agree that in the event the terms of this Easement are violated, that such violation shall immediately be corrected upon receipt of written notice from the City, or the City may elect to correct or eliminate such violation at the Owners expense. The Owners shall promptly reimburse the City for any expenses incurred by the City in enforcing the terms of this paragraph. This Easement is granted by the Owners with the understanding that all work performed by the City in connection with this Easement shall be done with care, and except for items in which the Owners are being paid to restore or cure, the surface of the Temporary Easement Property damaged or disturbed during the use of this Easement shall be restored in a reasonably similar manner to its condition immediately preceding the use of this Easement. At its sole cost and expense, City shall require its contractor (the “Contractor”) to comply with all applicable laws, codes, ordinances, covenants, conditions and restrictions of record, and shall obtain all necessary permits and approvals in connection with its activities at the Temporary Easement Property. City shall require Contractor to name Owners and Mission Rock Residential, LLC as additional insured on the general liability policy covering Contractor’s work at the Temporary Easement Property. Contractor shall also carry, or cause to be carried, workers’ compensation insurance as required by law for any occurrence in or about the Temporary Easement Property. Upon Owners’ request, City shall Page 256 of 327 24419105.6 cause Contractor to, furnish Owners with evidence satisfactory to Owners that all of the foregoing insurance is in effect before the commencement of Contractor’s activities at the Temporary Easement Property and during the continuance thereof. City shall be responsible for all damage, costs, and expenses arising out of or related to the City’s or Contractor’s activities on and use of the Temporary Easement Property. City hereby agrees that in the event any mechanic’s liens, stop notices and other claims of lien and encumbrances are filed against the Temporary Easement Property by any contractors, subcontractors, suppliers, laborers or others performing work for City or Contractor at the Temporary Easement Property, City shall cause Contractor to, remove any such matters of record (or otherwise provide Owners security therefor) by payment, bonding or otherwise, within 30 days after Owners’ receipt of notice of the filing thereof. City acknowledges and agrees that it is using the Temporary Easement Property based on its “AS IS” physical condition and in an “AS IS” state of repair. Owners expressly disclaim and make no representations or warranties, whether expressed or implied, to City, or its contractors, subcontractors, and employees, with respect to the Temporary Easement Property, including, without limitation, with respect to the suitability or fitness of the Temporary Easement Property for the easement activities contemplated herein. Nothing contained in this Easement shall be deemed to be a gift or dedication of any portion of the Temporary Easement Property to the general public or for any public use or purpose whatsoever, it being the intention of the parties hereto and their successors and assigns that nothing in this Easement, expressed or implied, shall confer upon any person other than the parties hereto and their successors and assigns any rights or remedies under or by reason of this Easement. SEE ATTACHED PAGES FOR SIGNATURE & ACKNOWLEDGMENT BLOCKS. Page 257 of 327 Signature Page to TE-1A 24419105 SW OXFORD STATION, LLC, a Delaware limited liability company By: __________________________________ Name: Steven Waldeck Its: Sole Member and Manager A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. STATE OF COLORADO ) ) ss. COUNTY OF __________________ ) The foregoing instrument was acknowledged before me this ____ day of ____________, 2025, by ________________________as__________________________. WITNESS my hand and official seal. My commission expires: ____________________________________ ____________________________ Notary Public [Signatures Continue on Following Page] Page 258 of 327 Signature Page to TE-1A 24419105 CWF OXFORD STATION, LLC, a Delaware limited liability company By: Cook and Wornum Family Trust Its: Sole Member and Manager By: __________________________________ Name: Christopher Wornum Its: Trustee By: __________________________________ Name: Anne Elizabeth Cook Its: Trustee ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 259 of 327 Signature Page to TE-1A 24419105 ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) [Signatures Continue on Following Page] Page 260 of 327 Signature Page to TE-1A 24419105 AVALON AXIS OXFORD, LLC, a Delaware limited liability company By: Avalon Park Apartments, LLC, a Delaware limited liability company Its: Sole Member and Manager By: HZ Manager, LLC, a Delaware limited liability company Its: Manager By: Hamilton Zanze & Company, a California corporation Its: Sole Member and Manager By: __________________________________ Name: __________________________________ Its: __________________________________ ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 261 of 327 Signature Page to TE-1A 24419105 CITY OF ENGLEWOOD By: _____________________________________ Mayor By:_____________________________________ City Manager By: ______________________________________ Public Works Director ATTEST: By:__________________________________________ City Clerk Page 262 of 327 Exhibit A EXHIBIT "A" Temporary Easement Property Page 263 of 327 Exhibit A Page 264 of 327 Exhibit A Page 265 of 327 24418982.7 TEMPORARY CONSTRUCTION EASEMENT Project No.: STU M395-020 Parcel No.: TE-1 (access and staging) This Temporary Construction Easement (“Easement”) is granted this _____ day of _____________, 2025, by SW Oxford Station, LLC, a Delaware limited liability company, CWF Oxford Station, LLC, a Delaware limited liability company, Avalon Axis Oxford, LLC, a Delaware limited liability company (collectively, “the Owners”) of certain real property needed for a Temporary Construction Easement as part of the Oxford Pedestrian Bridge Project (the “Project”) to the City of Englewood (the “City”) for use of said property by the City’s contractor for access and staging during the construction of the Project. In consideration of the sum of Ten and 00/100 Dollars ($10.00) and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by the Owners for the purpose of access and staging for the construction of the Project, the Owners hereby grant to the City a Temporary Construction Easement on, through, and over certain real property owned by the Owners, which real property is described in the attached Exhibit “A” (the “Temporary Easement Property”), which is hereby incorporated by reference. The term of the Easement shall commence after the City has provided 30 days prior written notice to the Owners and shall extend for a period of seven (7) months (“Initial Period”). The Owners also grant to the City the option to extend this Easement for a period not to exceed five (5) months from the date of expiration hereof (“Extension Period”). The City shall provide notice in writing to the Owners 30 days prior to expiration of the Initial Period as to the desire to exercise the Extension Period. If the Easement is so extended, the City shall pay the Owners the fair market value amount established in the Memorandum of Agreement between the Parties dated _______________ for each month (on a prorated basis) that the City or its contractor occupies the Temporary Easement Property beyond the Initial Term. At the end of the term and any extension thereto, all rights granted under this Easement are released and the Temporary Easement Property shall be considered free and clear of this Easement. During the term of the Easement, the Owners shall not place, erect, or install any building, structure, or other above or below ground obstruction that may interfere with the purposes for which this Easement is granted upon the Temporary Easement Property. The Owners further agree that in the event the terms of this Easement are violated, that such violation shall immediately be corrected upon receipt of written notice from the City, or the City may elect to correct or eliminate such violation at the Owners expense. The Owners shall promptly reimburse the City for any expenses incurred by the City in enforcing the terms of this paragraph. This Easement is granted by the Owners with the understanding that all work performed by the City in connection with this Easement shall be done with care, and except for items in which the Owners are being paid to restore or cure, the surface of the Temporary Easement Property damaged or disturbed during the use of this Easement shall be restored in a reasonably similar manner to its condition immediately preceding the use of this Easement. At its sole cost and expense, City shall require its contractor (the “Contractor”) to comply with all applicable laws, codes, ordinances, covenants, conditions and restrictions of record, and shall obtain all necessary permits and approvals in connection with its activities at the Temporary Easement Property. City shall require Contractor to name Owners and Mission Rock Residential, LLC as additional insured on the general liability policy covering Contractor’s work at the Temporary Easement Property. Contractor shall also carry, or cause to be carried, workers’ compensation insurance as required by law for any occurrence in or about the Temporary Easement Property. Upon Owners’ request, City shall Page 266 of 327 24418982.7 cause Contractor to, furnish Owners with evidence satisfactory to Owners that all of the foregoing insurance is in effect before the commencement of Contractor’s activities at the Temporary Easement Property and during the continuance thereof. City shall be responsible for all damage, costs, and expenses arising out of or related to the City’s or Contractor’s activities on and use of the Temporary Easement Property. City hereby agrees that in the event any mechanic’s liens, stop notices and other claims of lien and encumbrances are filed against the Temporary Easement Property by any contractors, subcontractors, suppliers, laborers or others performing work for City or Contractor at the Temporary Easement Property, City shall cause Contractor to, remove any such matters of record (or otherwise provide Owners security therefor) by payment, bonding or otherwise, within 30 days after Owners’ receipt of notice of the filing thereof. City acknowledges and agrees that it is using the Temporary Easement Property based on its “AS IS” physical condition and in an “AS IS” state of repair. Owners expressly disclaim and make no representations or warranties, whether expressed or implied, to City, or its contractors, subcontractors, and employees, with respect to the Temporary Easement Property, including, without limitation, with respect to the suitability or fitness of the Temporary Easement Property for the easement activities contemplated herein. Nothing contained in this Easement shall be deemed to be a gift or dedication of any portion of the Temporary Easement Property to the general public or for any public use or purpose whatsoever, it being the intention of the parties hereto and their successors and assigns that nothing in this Easement, expressed or implied, shall confer upon any person other than the parties hereto and their successors and assigns any rights or remedies under or by reason of this Easement. SEE ATTACHED PAGES FOR SIGNATURE & ACKNOWLEDGMENT BLOCKS. Page 267 of 327 Signature Page to TE-1 24418982 SW OXFORD STATION, LLC, a Delaware limited liability company By: __________________________________ Name: Steven Waldeck Its: Sole Member and Manager A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. STATE OF COLORADO ) ) ss. COUNTY OF __________________ ) The foregoing instrument was acknowledged before me this ____ day of ____________, 2025, by ________________________as__________________________. WITNESS my hand and official seal. My commission expires: ____________________________________ ____________________________ Notary Public [Signatures Continue on Following Page] Page 268 of 327 Signature Page to TE-1 24418982 CWF OXFORD STATION, LLC, a Delaware limited liability company By: Cook and Wornum Family Trust Its: Sole Member and Manager By: __________________________________ Name: Christopher Wornum Its: Trustee By: __________________________________ Name: Anne Elizabeth Cook Its: Trustee ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 269 of 327 Signature Page to TE-1 24418982 ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, , (insert name of notary) Notary Public, personally appeared , who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) [Signatures Continue on Following Page] Page 270 of 327 Signature Page to TE-1 24418982 AVALON AXIS OXFORD, LLC, a Delaware limited liability company By: Avalon Park Apartments, LLC, a Delaware limited liability company Its:Sole Member and Manager By: HZ Manager, LLC, a Delaware limited liability company Its: Manager By: Hamilton Zanze & Company, a California corporation Its: Sole Member and Manager By:__________________________________ Name:________________________________ Its:__________________________________ ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of ________________________ ) County of ______________________ ) On _________________________, before me, ________________________________, (insert name of notary) Notary Public, personally appeared _________________________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of _______________________________ that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature (Seal) Page 271 of 327 Signature Page to TE-1 24418982 CITY OF ENGLEWOOD By: _____________________________________ Mayor By:_____________________________________ City Manager By: ______________________________________ Public Works Director ATTEST: By:__________________________________________ City Clerk Page 272 of 327 Exhibit A 24418982 EXHIBIT "A" Temporary Easement Property Page 273 of 327 Contract Number City Contact Information: Staff Contact Person Phone Title Email Summary of Terms: Original Contract Amount Start Date 6/1/2025 Amendment Amount End Date 6/1/2026 Amended Contract Amount Total Term in Years 1.00 Vendor Contact Information: Name Contact Address Phone Email Denver CO City State Zip Code Contract Type: Please select from the drop down list Descripiton of Contract Work/Services Procurement Justification of Contract Work/Services CONTRACT APPROVAL SUMMARY Land Title Guarantee Company 3033 East First Avenue, Suite 600 Easement TBD $ 194,100.00 $ - $ 194,100.00 303-913-8696Devin Keener dkeener@englewoodco.govCapital Projects Engineer Renewal options available NA Purchase of temporary easement for the construction of the Oxford Pedestrian Bridge. The City followed CDOT processes to appraise and agree on a fair value of the easement. 80206 Payment or Revenue terms (please describe terms or attached schedule if based on deliverables) sbennetts@ltgc.com Scott Bennetts The City will pay Vendor for the easement in one lump sum. Page 274 of 327 CONTRACT APPROVAL SUMMARY Source of Funds: Revenue CAPITAL ONLY A B C 1=A-B-C Capital Tyler New World Spent To Contract Budget Operating Year Project # / Task # Fund Division Account Line Item Description Contract Title Budget Date Amount Remaining C 2025 30-1001-100-01 Oxford Avenue Pedestrian Bridge Grant Grant 1,318,579.74$ 1,318,579.74$ -$ -$ C 2025 30-1001-100-02 Oxford Avenue Pedestrian Bridge Match Match + $500,000 835,425.37$ 835,425.37$ -$ C 2025 30-1001-100-02 Oxford Avenue Pedestrian Bridge Match (Developer Contribution)Developer Contribituon 485,430.00$ 221,877.89$ 194,100.00$ 69,452.11$ Total Current Year Total 2,639,435.11$ 2,375,883.00$ 194,100.00$ 69,452.11$ C -$ -$ -$ -$ O -$ -$ -$ -$ Total - Year Two -$ -$ -$ -$ GRAND TOTAL 2,639,435.11$ 2,375,883.00$ 194,100.00$ 69,452.11$ Process for Choosing Contractor: Solicitation Name and Number Attachment (For Capital Items Only / Expense Line Item Detail is Located in OpenGov): All Other Attachments: NA NOTES/COMMENTS (if needed): $485,430 - will be added to 30-1001-100-02 Oxford Avenue Pedestrian Bridge Match from developer. Spent to date shows the encumberance of the Contruction Contract ($2,243,966.00) plus the amount set aside to retain the Engineer of Recor, Wilson, for the duration of the project ($7,500.00) plus the amount to retain the Construction Management Consultant, Ulteig ($124,417.00), totalling $2,375,883.00 earmarked for the project out of the total $2,639,435.11 budget for the project. The Temporary Easement will leave $69,452.11 remaining in the total project budget. General Ledger Account String Solicitation:Evaluation Summary/Bid Tabulation Attached Proposal/Bid Attached Prior Month-End Project Status and Fund Balance Report Evaluation Summary/Bid Tabulation AttachedEvaluation Summary/Bid Tabulation AttachedEvaluation Summary/Bid Tabulation AttachedContract Copy of Original Contract if this is an Amendment Copies of Related Contracts/Conveyances/Documents Addendum(s) Exhibit(s) Certificate of Insurance Page 275 of 327 1 ORDINANCE COUNCIL BILL NO. 18 NO. 21 INTRODUCED BY COUNCIL SERIES OF 2023 MEMBER WOODWARD AN ORDINANCE APPROVING THE EMBREY - OXFORD & NAVAJO PLANNED UNIT DEVELOPMENT (PUD), LOCATED AT 1314 WEST OXFORD AVENUE (SAM'S AUTOMOTIVE PROPERTY) IN THE CITY OF ENGLEWOOD, COLORADO. WHEREAS, the Great Divide LLC, Sam’s Automotive, and Kube-Carrasco Leasing Company are the owners of 1314 West Oxford Avenue, 1315 West Quincy Avenue, and 1325 West Quincy Avenue, respectively; and WHEREAS, the site includes the existing Sam’s Service Company (also known as Sam’s Automotive) and two other previous industrial uses (parcels 2077-04-4-15- 001, 2077-04-4-15-002 and 2077-04-4-066) within multiple existing buildings, totaling approximately 8.61 acres before any Right-of-Way dedications, 8.417 acres including Right-of-Way dedications, more than the minimum threshold for a Planned Unit Development (“PUD”); and WHEREAS, the property currently lies in an I-1 Light Industrial Zone District, which allows for light manufacturing and industrial uses, and for warehousing and wholesaling uses of a limited nature and size that do not create appreciable nuisances or hazards; and WHEREAS, Embrey Partners and Norris Design applied to the City to rezone the parcel from I-l Light Industrial District to the Embrey-Oxford & Navajo PUD, which allows multi-family residential uses and food and beverage service and retail sales; and WHEREAS, the property is surrounded by a variety of land uses, including two PUD multi-family projects, the Oxford Station PUD and the Navajo Apartment PUD, to the west; I-1 Light Industrial zone uses to the north and south, and R-1-C single-family residential zone uses to the east; and WHEREAS, the proposed PUD would allow 361 apartment units in a four-story building surrounding a parking structure, as well as 34 rental townhomes in seven three- story buildings with private garages for a total site density of 46.9 dwelling units per acre, inclusive of Right-of-Way dedications; and WHEREAS, under E.M.C. 16-2-8(G)(3), City Staff reviewed the proposed PUD for compliance with the criteria set forth within the applicable provisions of the Englewood Municipal Code and prepared a report of its recommendations for review by the Planning and Zoning Commission and City Council, and provided a copy of the report to the applicant; and WHEREAS, under E.M.C. 16-2-8(G)(4), the Planning and Zoning Commission held a Public Hearing on November 15, 2022, and forwarded the matter to the Englewood City Council with a recommendation for conditional approval subject to the DocuSign Envelope ID: E36194A8-4729-4429-B962-D98DDD4C707A Page 276 of 327 2 applicant meeting the following conditions, with the construction of the improvements to be completed by the developer prior to issuance of final occupancy of the first residential unit: 1. Widening of Oxford Avenue, east of Navajo Street, to provide an additional eastbound outside lane along the north side of the development. The proposed eastbound outside lane on Oxford shall be a minimum of 12 feet wide and extend from Navajo Street to just east of the existing residential driveway (1300 West Oxford Avenue) and then taper down at approximately 10:1 (taper terminating before Lipan Street to the east); 2. Coordinate bus stop relocation on Oxford Avenue (which accommodates widening) with RTD to confirm there are no issues with the change and that the change is acceptable. Make any modifications necessary to conform to RTD requirements for the change; 3. Ensure the proposed curb ramp on the east side of the proposed right in/right out (RIRO) driveway along Oxford Avenue can appropriately tie into the adjacent existing sidewalk/driveway to the east; 4. Remove and replace all noncompliant Americans with Disabilities Act (“ADA”) curb ramps at Navajo/Windermere/Oxford with directional ADA-compliant curb ramps; 5. Remove and replace crosswalk markings at Navajo/Windermere/Oxford to accommodate updated curb ramps; 6. Restripe east approach of Navajo/Oxford: a. Modify double yellow and white markings to eliminate the westbound left turn lane (WBLT) into north access to the site. b. WBLT length should be based on traffic analysis (queue + deceleration + taper) but no longer than what would impact existing EBLT to the driveway at Oxford/Lipan intersection. c. New markings to accommodate widening along eastbound lanes. 7. Remove and replace pavement markings on Navajo Street, south of Oxford, to extend the northbound left turn lanes (NBLT) lane per traffic study recommendations; 8. Modify the traffic signal at Navajo/Oxford to provide a dedicated NBLT movement with a left-arrow traffic signal head. Improvements to include all necessary traffic signal controller equipment upgrades; 9. Remove and replace existing traffic signal pole, mast arm, and signal heads located in the southeast corner of the Navajo/Oxford intersection at an alternate location within the right of way to accommodate the public improvements constructed with this PUD; 10. Furnish and install light rail wayfinding signage on NB Navajo along the property frontage. Reference city’s wayfinding plan for location and design of signs; 11. Coordinate with the Colorado Department of Transportation (“CDOT”) to implement updated timing plans for the Navajo/Oxford traffic signal that are coordinated with the Santa Fe/Oxford intersection traffic signal and that accommodate the improvements to the Navajo/Oxford intersection; 12. Coordinate with CDOT to install “Signal Ahead” warning signs (W3-3) with flashing beacons coordinated with the traffic signal timing on the northbound and southbound approaches to the Santa Fe/Oxford Avenue intersection; DocuSign Envelope ID: E36194A8-4729-4429-B962-D98DDD4C707A Page 277 of 327 3 13. Make a $485,430.00 contribution participation fee prior to the City issuing the first Certificate of Occupancy for the construction of the pedestrian bridge over Oxford Avenue between Santa Fe Drive and South Navajo Street as part of the city's rail trail master plan; and 14. City staff will monitor construction at Oxford Avenue and Navajo Street to determine if additional improvements are needed. WHEREAS, under E.M.C. 16-2-8(G)(5), the City Council shall review the proposed PUD, the recommendation of the City Staff, and the recommendation of the Planning and Zoning Commission, and shall hold a public hearing on the proposed PUD; and WHEREAS, following the public hearing, and review of all information provided, the City Council may approve by Ordinance a proposed PUD rezoning if it finds that the proposed rezoning meets the criteria provided within E.M.C. 16-2-1 et seq., or may deny the application, or refer the proposed PUD back to the Planning and Zoning Commission for modifications based on the requirements of E.M.C. 16-2-1, et seq., which referral may include proposed amendments. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section 1. The application for Embrey-Oxford & Navajo Planned Unit Development PUD to rezone property located at 1314 West Oxford Avenue, 1315 West Quincy Avenue, and 1325 West Quincy Avenue to a Planned Unit Development in conformance with such application attached hereto as Exhibit A, and the conditions set by the Planning and Zoning Commission, all within the City of Englewood, Colorado, is hereby approved. Section 2. The applicant, Embrey Partners and Norris Design, requests the Embrey-Oxford & Navajo Planned Unit Development PUD limit the uses allowed in this PUD to the following: Residential Uses and food and beverage service and retail sales. The City Council hereby accepts this PUD District Plan, and the allowed uses are hereby included in the PUD District Plan. Section 3. The applicant has agreed to the following conditions, with the construction of the improvements to be completed by the developer prior to the issuance of final occupancy of the first residential unit: 1. Widening of Oxford Avenue, east of Navajo Street, to provide an additional eastbound outside lane along the north side of the development. The proposed eastbound outside lane on Oxford shall be a minimum of 12 feet wide and extend from Navajo Street to just east of the existing residential driveway (1300 West Oxford Avenue) and then taper down at approximately 10:1 (taper terminating prior to Lipan Street to the east); DocuSign Envelope ID: E36194A8-4729-4429-B962-D98DDD4C707A Page 278 of 327 4 2. Coordinate bus stop relocation on Oxford Avenue (which accommodates widening) with RTD to confirm there are no issues with the change and that the change is acceptable. Make any modifications necessary to conform to RTD requirements for the change; 3. Ensure the proposed curb ramp on the east side of the proposed right in/right out (RIRO) driveway along Oxford Avenue can appropriately tie into the adjacent existing sidewalk/driveway to the east; 4. Remove and replace all noncompliant Americans with Disabilities Act (ADA) curb ramps at Navajo/Windermere/Oxford with directional ADA-compliant curb ramps; 5. Remove and replace crosswalk markings at Navajo/Windermere/Oxford to accommodate updated curb ramps; 6. Restripe east approach of Navajo/Oxford: a. Modify double yellow and white markings to eliminate the westbound left turn lane (WBLT) into north access to the site. b. WBLT length should be based on traffic analysis (queue + deceleration + taper) but no longer than what would impact existing EBLT to the driveway at Oxford/Lipan intersection. c. New markings to accommodate widening along eastbound lanes. 7. Remove and replace pavement markings on Navajo Street, south of Oxford, to extend the northbound left turn lanes (NBLT) lane per traffic study recommendations; 8. Modify the traffic signal at Navajo/Oxford to provide a dedicated NBLT movement with a left-arrow traffic signal head. Improvements to include all necessary traffic signal controller equipment upgrades; 9. Remove and replace existing traffic signal pole, mast arm, and signal heads located in the southeast corner of the Navajo/Oxford intersection at an alternate location within the right of way to accommodate the public improvements constructed with this PUD; 10. Furnish and install light rail wayfinding signage on NB Navajo along the property frontage. Reference city’s wayfinding plan for location and design of signs; 11. Coordinate with CDOT to implement updated timing plans for the Navajo/Oxford traffic signal that are coordinated with the Santa Fe/Oxford intersection traffic signal and that accommodate the improvements to the Navajo/Oxford intersection; 12. Coordinate with CDOT to install “Signal Ahead” warning signs (W3-3) with flashing beacons coordinated with the traffic signal timing on the northbound and southbound approaches to the Santa Fe/Oxford Avenue intersection; 13. Make a $485,430.00 contribution participation fee prior to the City issuance of the first Certificate of Occupancy for the construction of the pedestrian bridge over Oxford Avenue between Santa Fe Drive and South Navajo Street as part of the city's rail trail master plan; and 14. City staff will monitor construction at Oxford Avenue and Navajo Street to determine if additional improvements are needed. Section 4. The following general provisions shall apply to the interpretation and application of this Ordinance: DocuSign Envelope ID: E36194A8-4729-4429-B962-D98DDD4C707A Page 279 of 327 5 A. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or its application to other persons or circumstances. B. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. C. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. D. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. This Safety Clause is not intended to affect a Citizen's right to challenge this Ordinance through referendum pursuant to City of Englewood Charter 47. Introduced and passed on second reading, in identical form to the first reading, on the 3rd day of April, 2023. Othoniel Sierra, Mayor ATTEST: _________________________________ Stephanie Carlile, City Clerk I, Stephanie Carlile, City Clerk of the City of Englewood, Colorado, hereby certify that the above and foregoing is a true copy of an Ordinance, introduced and passed on second reading on the date indicated above; published beginning two days after passage on the City’s official website for at least thirty (30) days thereafter; and published once by Title in the City’s Official City Newspaper. The Ordinance shall become effective thirty (30) days after first publication on the City’s official website. Stephanie Carlile DocuSign Envelope ID: E36194A8-4729-4429-B962-D98DDD4C707A Page 280 of 327 Page 281 of 327 COUNCIL COMMUNICATION TO: Mayor and Council FROM: Elizabeth Ramsey DEPARTMENT: City Manager's Office DATE: May 5, 2025 SUBJECT: Quarter One 2025 Strategic Plan DESCRIPTION: Motion to accept the quarter one report on the strategic plan. RECOMMENDATION: Staff recommends that Council approve, by motion, the 2025 quarter one report on the City of Englewood Strategic Plan ("strategic plan"). PREVIOUS COUNCIL ACTION:  January 29, 2022- Annual Council retreat to set priorities as part of the updates to the Strategic Plan  February 14, 2022- Study Session to review updated Strategic Plan  March 31, 2022- Approval of 2022-2025 City of Englewood Strategic Plan  August 1, 2022- Approval of Quarter Two, 2022 Strategic Plan update brought to Council  December 12, 2022- Quarter Three, 2022 Strategic Plan update brought to Council  January 23, 2023- City Council Retreat  September 11, 2023- Strategic Plan update provided to Council  January 27, 2024 - City Council Retreat  March 4, 2024 - Approval of 2024 updates to the Strategic Plan  April 15, 2024 - Approval of 2024 Quarter One Updates to Strategic Plan  November 20, 2024 – Approval of 2024 Quarter Two and Three Updates to the Strategic Plan  January 25, 2025 - City Council Retreat  February 10, 2025 - Study Session 2025 Strategic Plan Review  March 3, 2025 - Approval of 2025 updates to the Strategic Plan SUMMARY: On March 3, 2025, City Council approved updates to the strategic plan, including the addition of new key projects for 2025. Each project is assigned a defined timeframe when staff anticipates project completion. Of the seven projects identified in the strategic plan, five were completed. Two projects were delayed and are now expected to be completed in Quarter Three. ANALYSIS: Quarter One Projects Page 282 of 327 The strategic plan defines timeframes when staff expects to complete specific projects. Seven projects in the strategic plan were slated for completion at the end of Quarter One: Outcome Area Goal Project Status Notes Governance Diversity and Inclusion Apply for a Colorado Statewide Internet Portal Authority (SIPA) grant Delayed Expected delivery Q3 Community Engagement Communications Implement new standards for EngleFix (quality of life app) to improve communication between the City and community Completed Process improvement updates and new standards have been implemented. Training City staff on updated standards and expectations for use has been completed. Governance Tools and Technology Finish development and begin implementation of the City of Englewood Technology Plan Completed The technology plan was presented to Council at the March 10, 2025 Study Session. Governance Tools and Technology Create an artificial intelligence policy Completed A staff AI Policy Working Group developed interim guidelines for AI usage. This group meets quarterly to review the guidelines and ensure it stays current in the fast-changing landscape. Governance Tools and Technology Implement digital voting system for Council meetings Delayed Delayed due to software challenges. The date for Council training is set for July 14 Study Session, with tentative plans to begin utilizing new digital voting system at July 21, 2025 Regular Meeting. Safety Disaster Preparedness Order, store, and maintain supplies for possible emergencies Completed Page 283 of 327 Safety Safety Communications Develop new and innovative strategies to communication information in incidents in the City Completed Developed internal policies for notification of on-call command staff member for after hours communication and improved social media presence with the addition of new Community Relations/Crime Prevention Manager. Arapahoe County E911 Authority is working on an improved program for "reverse 911" notifications to the community. This will be a county-wide rollout and is planned for Q2 or Q3 of 2025. COUNCIL ACTION REQUESTED: Staff recommends that Council approve, by motion, the 2025 quarter one report on the strategic plan. FINANCIAL IMPLICATIONS: Staff is analyzing strategic plan projects to determine what, if any, additional funds may be needed. After the analysis concludes, staff may recommend additional funding from Council through a supplemental budget, or funds as part of the budget process. CONNECTION TO STRATEGIC PLAN: The City's strategic plan provides staff with Council direction on areas to focus for the year. OUTREACH/COMMUNICATIONS: The strategic plan is located on the City's website, and each quarter staff presents a status update on strategic plan projects, which is also published in the City's website. In the fall of 2022, the City also began publishing a performance dashboard to provide data toward performance metrics included in the strategic plan. For the first quarter of 2024, staff worked to develop two new dashboards on the strategic plan website which were designed to improve the quality and accessibility of information provided by the City:  Performance Metric Dashboard- Updated on a quarterly basis, the new performance dashboard includes data toward performance metrics included in the strategic plan; and  Project Status Dashboard - Also updated on a quarterly basis, the project board includes status updates for projects included in the strategic plan.  Englewood Engaged Project Page - Following a request by Council at the March 3, 2025 Council Meeting, an Englewood Engaged page has been created to increase visibility and access to the strategic plan updates and dashboards. This page will be updated quarterly, and contains links to to the dashboards listed above. Page 284 of 327 ATTACHMENTS: City of Englewood Strategic Plan - Updated in 2025 Presentation - 2025 Quarter One Strategic Plan Update Page 285 of 327 CITY OF ENGLEWOOD STRATE GIC PL AN 2022-2025 Updated in February 2025 Page 286 of 327 04 06 08 14 20 26 32 42 48 56 62 64 ABOUT THE STRATEGIC PLAN STRATEGIC PLAN OUTCOME AREAS SAFETY INFRASTRUCTURE TRANSPORTATION ECONOMY GOVERNANCE COMMUNITY ENGAGEMENT COMMUNITY WELLBEING SUSTAINABILITY CONNECTIONS TO OTHER OUTCOME AREAS STRATEGIC PLAN REPORTING Table of Contents Pa g e 2 8 7 o f 3 2 7 ABOUT THE STRATEGIC PLAN The City of Englewood Strategic Plan provides a long-term strategic vision for the city, organized into outcome areas, goals, key projects, projects in development and performance metrics. At an annual retreat in January 2025, Council provided sta with direction on modifications to the strategic plan to ensure that focus areas match to areas of community interest and focus. ∙ OUTCOME AREAS: High-level, visionary outcomes that the city hopes to achieve ∙ GOALS: More specific, measurable (through projects and performance metrics) areas that the city hopes to achieve which connect to each outcome area ∙ KEY PROJECTS: Discreet, one time initiatives that the city hopes to complete within one year which move the city closer towards achieving goals and eventually outcomes ∙ PROJECTS IN DEVELOPMENT: Projects that focus on determining, through study and research, whether an initiative is feasible. Often, projects in development later become key projects. ∙ METRICS: Measurements used to determine whether existing initiatives are efficient and effective in working towards the achievement of key projects Outcome Area Priorities At their retreat in January 2024, Council ranked the eight outcome areas of the plan in terms of priority: 1. Safety 2. Infrastructure 3. Transportation 4. Economy 5. Governance 6. Community Engagement 7. Community Wellbeing 8. Sustainability PLUG-IN PLANS Like many cities, the City of Englewood develops detailed plans focused on specific functional areas, such as a library strategic plan or facilities and asset management plan. These plans include specific projects and initiatives designed to move the city forward in an identified area and “plug in” to the strategic plan by connecting into strategic plan outcomes and goals. As you navigate the strategic plan, look for this icon to identify whether there is a more detailed plan for that functional area. A directory of active plug-in plans, with links to the documents, will be posted on the city’s strategic plan website. OUTCOME AREA GOAL PLAN Community Wellbeing Lifelong Learning Englewood Public Library Strategic Plan (in development) Community Wellbeing Homelessness Services and Mitigation Tri-Cities Homelessness Plan of Action Economy (All) Economic Development Plan Infrastructure Sewer Infrastructure South Platte Renew (SPR) Master Plan Infrastructure Sustainable Infrastructure Funding 20-year Utilities Financial Plan Infrastructure Eectively Manage Assets 5-Year Facilities and Maintenance Asset Management Plan Infrastructure Vehicular Infrastructure 2023-2024 Snow Plan Infrastructure Vehicular Infrastructure Streets Maintenance Plan Governance Employee Engagement Part-Time Employee Engagement Plan Community Engagement Neighborhood Equity Neighborhood Strategic Plan 4 5 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 8 8 o f 3 2 7 STRATEGIC PLAN OUTCOME AREAS INFRASTRUCTURE A city that proactively and in a cost-effective manner invests in, maintains, improves and plans to protect its infrastructure All key projects, projects in development, and performance metrics are organized into one of eight outcome areas. A city that protects and serves the community and its people with professionalism and responsiveness SAFETY ECONOMY A city that retains and supports existing businesses while attracting and promoting new business ventures GOVERNANCE A city government that serves the community by being efficient, effective, accountable and adaptable COMMUNITY ENGAGEMENT A city, through events, programs, and communication, focuses on engaging all community members as valued members of the Englewood community COMMUNITY WELLBEING A city that provides satisfying opportunities for the vitality, enrichment, welfare, and happiness of the community TRANSPORTATION A city that invests resources, in a cost-effective manner, into maintaining and improving transportation options for all modes with a focus on safety SUSTAINABILITY A city that stewards its resources for the benefit of current and future generations 6 7 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 8 9 o f 3 2 7 A city that protects and serves the community and its people with professionalism and responsiveness The safety of a community, including actual safety and the perception of safety, is critical to ensuring the overall wellbeing of our community. In the summer of 2020, after the brutal death of Mr. George Floyd at the hands of an officer of the Minneapolis Police Department, the Englewood Police Department and the City of Englewood set in motion a comprehensive review of policing policies and procedures. Building on a history of innovations in policing, the review process included a community townhall and survey and the development of a Police Reform Task Force. All of the recommendations of the task force are included in the strategic plan, as well as other initiatives designed to ensure the safety of our community. SAFETY MEASUREMENT (% rated good or excellent) Overall feeling of safety in Englewood Crime prevention Police services How will we know we are succeeding? Comparison to Benchmark2014 66% 63% 76% 2018 62% 51% 78% 2020 56% 50% 60% PR I O R I T Y # 1 2022 43% 35% 61% 2024 44% 42% 57% 8 9 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 0 o f 3 2 7 2. Disaster Preparedness Eectively prepares for and responds to large-scale emergencies Metrics Metric Target Percent of sta meeting Federal Emergency Management recommended training requirements 95% Patrol response time to Priority 1 calls for service (in progress crimes against persons, danger of bodily injury etc…) Baseline Median time of 911 call received to first unit arrived for auto calls Less than 9 minutes Median time of 911 call received to first unit arrived for EMS calls Less than 9 minutes Median time of 911 call received to first unit arrived for structure fire calls Less than 9 minutes Key Projects Project Purpose Expected Delivery Date Order, store and maintain supplies for possible emergencies To ensure preparedness of supplies for various potential emergencies Q1 Develop mapping tools and templates for emergency activations To ensure that the City is prepared for emergencies Q3 Hold at least one emergency operations training To ensure City employees are prepared for a variety of dierent types of emergencies Q3 3. Public Safety Services Invest in high-quality policing and other public safety services Metrics Metric Target Case clearance rate (patrol and investigations) Baseline Annual number of Group A oenses and percent change from previous year Baseline Annual number of property crimes and percent change from previous year Baseline Annual number of auto thes and percent change from previous year Baseline Police department sworn oicer staing levels (percentage) Baseline Key Projects Project Purpose Expected Delivery Date Complete and implement city-wide safety manual To ensure all sta members understand safety expectations of them Q4 Complete Americans with Disabilities Act (ADA) Transition Plan To ensure that the City's facilities and infrastructure are accessible and useable by all Q4 Projects in Development Project Develop a strategy to address safety perceptions in commercial corridors 4. Building and Place Safety Ensure the safety of public buildings and spaces Metrics Metric Target Percentage of City sta trained in “Standard Response Protocol” Baseline Key Projects Project Purpose Expected Delivery Date Implement sta safety committee and recommendations made by the committee To engage sta in ensuring the safety of employees, visitors and city facilities Q4 Complete camera upgrades at the Civic Center To increase safety Q3 SAFETY GOALS 1. Increase Citizens’ Sense of Community Safety Explore and implement a variety of public safety strategies to increase community members’ sense of safety, as measured by the National Community Survey (NCS) Key Projects Project Purpose Expected Delivery Date Engage the community through focus groups or surveys to gather data on what makes community members feel most unsafe To investigate specific causes of feeling unsafe in the community and create data- informed strategies to improve Q3 10 11 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 1 o f 3 2 7 Projects in Development Project Purpose Develop a Crime Prevention by Environmental Design (CPTED) tip sheet for new buildings in the city To assist private land owners in implementing designs and layouts designed to prevent crime 5. Innovate in Policing Review best practices from other cities and continuously innovate by having an annual goal of implementing new best practices Metrics Metric Target Average number of training hours per year, per oicer Baseline Number of victims contacted at the time of victimization Baseline % of victims contacted within two business days by Victims Assistance 87% Key Projects Project Purpose Expected Delivery Date Obtain access to Public Works live traic cameras for police use To work toward enhancing the capacity of the police department Q3 6. Policing Policies and Legitimacy Collect data on and make recommendations related to policing policies and keeping and building trust and confidence within the community Key Projects Project Purpose Expected Delivery Date Review Lexipol policies To enusre that policies are up to date and utilized by the team Q4 7. Safety Communications Increase awareness by eectively communicating safety-related messaging to the community with a focus on community and oicer safety Metrics Metric Target Number of social media posts on Police Department platforms Baseline Key Projects Project Purpose Expected Delivery Date Develop new and innovative strategies to communicate information on incidents in the city To ensure the community is provided with accurate information in a timely manner regarding incidents in the city Q1 Post weekly crime stat updates on social media To provide transparent data to the community Q2 8. Proactive Public Safety Building positive relationships between the community and the Englewood Police Department Metrics Metric Target Number of participants at safety-related events Baseline Number of neighborhood meetings with law enforcement/code enforcement presentations Baseline PROJECT HIGHLIGHT Establish specific events and programs to engage the community in strategies to be safe and reduce crime In 2022, the Englewood Police Department began a series of new programs, initiatives, and events designed to engage community members in safety strategies and ultimately reduce crime. The Graffiti Paint Out is a joint effort between the Police Department and the community to eliminate graffiti and to prevent it from occurring in the city, and the department also launched a graffiti alert system designed to ensure concerned community members are informed of recent graffiti incidents. Defense classes are held throughout the year, which consist of both verbal and hands-on instruction, and the Citizen’s Academy is a nine week program of classroom instruction and hands-on experience designed to provide community members with a better understanding of the functions of the Englewood Police Department. 12 13 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 2 o f 3 2 7 A city that proactively and in a cost-effective manner invests in, maintains, improves and plans to protect its infras tructure Over the last several years, the City made a commitment to invest in infrastructure and to share the importance of protecting and investing in infrastructure with the community. INFRASTRUCTURE MEASUREMENT (% rated good or excellent) Overall quality of the utility infrastructure in Englewood Quality of drinking water Overall quality of sewer services Stormwater management How will we know we are succeeding? Other outcome metrics: • Reduce the number of structures at risk of flooding in a 25-year storm event by 20% Comparison to Benchmark = 2014 N/A 40% 71% 66% 2018 N/A 35% 65% 63% 2020 47% 36% 59% 50% PR I O R I T Y # 2 2022 40% 30% 58% 58% 2024 35% 20% 58% 59% 14 15 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 3 o f 3 2 7 INFRASTRUCTURE GOALS 1. Drinking Water Infrastructure Resiliency Proactively, in a cost-eective manner, invests, maintains, improves and plans to protect water infrastructure with a focus on improving taste, odor and hardness Metrics Metric Target Number of hydrants maintained 891 (total hydrants) Number of sewer lines jet-flushed (LF) 33% of total linear feet annually Number of sanitary sewer overflows (SSOs) 0 Number of waterline breaks 41 Number of valves exercised 33% of total valves Key Projects Project Purpose Expected Delivery Date Continue to add improvements related to water taste, odor and hardness To improve water quality available to the community Q4 Construct and connect interconnections with Denver Water To increase water system resiliency through emergency back-up water supply through connection to Denver Water distribution system if system emergency arises Q3 Complete city-ditch piping To improve water taste and odor and the water system’s reliability and safety Q4 Implement advanced meter infrastructure (AMI) To improve the ability to collect accurate usage data to improve billing, leak detection and water resource management Q4 Install meters to eliminate flat rate accounts To promote operational eiciency and ensure equitable fees Q4 Complete Allen Water Treatment Plant capital improvements To ensure the physical plant and systems support the needs of the system Q4 Fully implement new utility billing soware To optimize billing eiciency and improve customer experience Q2 Complete waterline replacement To maximize the long-term sustainability of the city’s water system Q4 Develop and implement comprehensive Capital Improvement Plan To develop a long-term plan for the city’s water system Q4 Assist with the removal of lead pipes To mitigate risks of potential lead exposure Q4 2. Reduce the Risk of Flooding Enhance and continue to update planning, processes and projects to reduce the risk of flooding Key Projects Project Purpose Expected Delivery Date Complete the southern half of the city-wide small storm sewer system cleaning To better understand challenges facing this portion of the small sewer system Q4 Clean and televise the southern portion of the large stormwater system To better understand stormwater system challenges Q3 Complete construction of the South Englewood Storm Sewer Outfall project To improve the city’s stormwater system Q4 3. Sustainable Infrastructure Funding Work towards a long-term strategy to improve investments in infrastructure for sustainable solutions Metrics Metric Target % of capital projects completed within the project budget 85% PLUG-IN PLAN - Implementation of 20-Year Utilities Financial Plan Purpose: To fully implement a sustainable funding model 16 17 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 4 o f 3 2 7 5. Eectively Manage Assets Develop and implement processes and plans for lifecycle costs to clearly identify, track and maintain assets Metrics Metric Target Complete 80% of all work requests received from citizens within fieen business days 99% Percent of public works managed assets included in asset management system 60% Key Projects Project Purpose Expected Delivery Date Implement replacement of asset management soware in Utilities and SPR To improve asset management and long-term financial sustainability Q4 Implement asset management soware for Parks, Public Works and Facilities To eectively manage assets through improved tracking using a new soware Q4 Implement facilities work order management system To improve eiciency and tracking of facilities work orders Q3 Complete facilities five-year master plan To develop a long-range strategy to ensure all City facilities are well maintained, clean and accessible Q4 Develop 5-year plan for facilities and maintenance asset management To ensure organizational alignment, goal clarity and prioritize eective resource allocation from a long-term perspective Q2 Key Projects Project Purpose Expected Delivery Date Pursue state, local and federal grant and loan opportunities as appropriate To obtain funding and loans to assist with infrastructure funding Q4 Continue to review rate studies To ensure rates are fair while supporting needed infrastructure investments Q3 Utilization of $60.5 million secured through Water Infrastructure Finance and Innovation Act (WIFIA) loan To utilize received funding to implement infrastructure investments Q4 of 2026 Work to review and improve contract processes for infrastructure-related contracts To maximize eiciencies, revenue and value Q2 Implementation of $426K awarded by State of Colorado PFAS grants To protect the city’s water supply Q4 4. Sewer Infrastructure Proactively, in a cost-eective manner, invest, maintain, improve and plan to protect sewer infrastructure Metrics Metric Target Percent of biochemical oxygen demand removal throughout the plant (treatment process eectiveness) 99% Voluntary incentive program for nutrient reduction (lbs. of phosphorus removed) Baseline Voluntary incentive program for nutrient reduction (lbs. of total inorganic nitrogen removed) Baseline Road mile equivalent of cleaned biogas 11322000 Tons of CO2 diverted from atmosphere 10039.86 Volume of water treated Baseline PLUG-IN PLAN - Implement the revised SPR Master Plan Purpose: To implement reccomendations of the 2024 SPR Master Plan PROJECT HIGHLIGHT Implementation of State of Colorado PFAS grants Englewood is taking proactive measures by voluntarily sampling for PFAS in our drinking water, even though these chemicals are currently unregulated. While the EPA has established health advisories and defined minimum reporting levels to ensure consistency in public information, in July 2024, the city will commence monitoring PFAS under the Unregulated Contaminant Monitoring Rule (UMCR) in anticipation of forthcoming EPA PFAS regulations expected in 2026. The results from UCMR testing will be made available to Englewood Utilities customers through the annual Consumer Confidence Report (water quality report) starting in 2025. To further address PFAS concerns, the City of Englewood’s Utilities Department has been granted a total of $426,000 from the Colorado Department of Health and Environment. These funds will support a pilot study on PFAS treatment and facilitate expanded sampling and analysis of PFAS in the South Platte River watershed during 2024-2025. 18 STRATEGIC PLAN STRATEGIC PLAN 19 Pa g e 2 9 5 o f 3 2 7 A city that proactively and in a cost-effective manner invests in, maintains, improves and plans to protect its infras tructure Over the last three years, the City of Englewood made a commitment to invest in its infrastructure and to share the importance of protecting and investing infrastructure with the community. This includes investment in transportation, water, stormwater and sewer, and the acceptance of significant grant funding to further these projects. TRANSPORTATION MEASUREMENT (% rated excellent or good) Overall quality of the transportation system in Englewood Traic flow on major streets Ease of travel by bicycle in Englewood Ease of walking in Englewood Street repair How will we know we are succeeding? Other outcome metrics: • Reduction in city vehicle fuel usage Comparison to Benchmark = = = = = 2014 89% 69% 67% 75% 50% 2018 87% 59% 65% 76% 50% 2020 66% 60% 65% 72% 35% PR I O R I T Y # 3 2022 72% 58% 57% 65% 25% 2024 48% 53% 51% 56% 37% 20 21 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 6 o f 3 2 7 1. Transportation Safety Through collaboration and thoughtful investment, and strategic planning, aim for a prevention of transportation-related fatalities and serious injuries Key Projects Project Purpose Expected Delivery Date Review dangerous intersections as part of the Englewood Transportation Advisory Committee (ETAC) To engage community members in identifying traic safety challenges Q4 Complete Walkability Maps for three schools To provide Englewood Public School students and their families with safe paths to getting to and from school Q2 Work towards completion of the Neighborhood Traic Calming Program To improve traic safety across the City Q4 Perform engineering reviews at traic fatality and high collision intersections To identify risk factors Q4 Develop and implement infrastructure policies To reduce traic fatalities and serious injuries Q4 Review and strengthen traic safety enforcement policies and practices To promote safe driving and traic practices Q4 Implement Vision Zero/ Traic Calming Program to reduce the number of transportation-related fatalities and severe injuries Q4 2. Multi-Modal Transportation Ensure access and increased opportunities for multi-modal transportation that ensure the safety of users of all abilities Metrics Metric Target Number of riders on the Englewood Trolley 60,000 annually/5,000 per month Miles of new paved sidewalks Baseline Miles of new bike lanes Baseline Key Projects Project Purpose Expected Delivery Date Partner with the Englewood Transportation Advisory Committee to conduct a feasibility study and develop a report To determine the feasibility of a scooter pilot program in Englewood Q4 Implement components of Walk- and Wheel Plan To improve multi-modal transportation options Q4 Provide wayfinding and placemaking elements such as creative crosswalks in commercial areas To improve traic safety across the City Q4 Development and implementation of parking plan To provide clarity and transparency around parking options and programs Q4 Continue participation with South Platte Working Group To consider redevelopment of Mary Carter Greenway and other regional trail opportunities Q4 Projects in Development Project Purpose Explore long-term funding options for the Englewood Trolley with the DDA To work towards long-term sustainability of the program TRANSPORTATION GOALS 23 STRATEGIC PLAN 22 STRATEGIC PLAN Pa g e 2 9 7 o f 3 2 7 ■ 4. Connected and Clean Transportation Increased access to multimodal transportation options, and ensuring most needs are met within a travel distance of 15 minutes Metrics Metric Target New miles of non-motorized trails and paths Number of employees that log one green commute via the ENGLER.I.D.E. program by the end of 2024 50 Key Projects Project Purpose Expected Delivery Date 3. Vehicular Infrastructure Invest in maintaining transportation infrastructure Key Projects Project Purpose Expected Delivery Date Complete the Dartmouth Bridge Widening Project To mitigate traic challenges Q3 Construct the Oxford Pedestrian Bridge To improve pedestrian access Q3 Finalize Broadway and Old Hampden Complete Streets Project Design To improve access in the corridor Q4 Implement the Electric Vehicle Action Plan To implement the plan to increase the percentage of electric vehicles in the City’s fleet Q4 Develop proposal for a parking plan for Council consideration To develop a strategic approach to parking in the City Q2 Complete projects and initiatives included in the Streets Maintenance Plan To maximize resources to suiciently maintain roads in Englewood Q4 PLUG-IN PLAN - Complete the work of the annual snow plan Purpose: To work towards road safety during winter weather Expected Delivery Date: Q3 PROJECT HIGHLIGHT Institutionalize Vision Zero through the establishment of an internal committee First implemented in Europe in the 1990s, Vision Zero is a comprehensive approach to significantly reducing, and eventually eliminating, severe injuries and fatalities related to traffic by focusing on education, engineering, and enforcement. In 2019, the Denver Regional Council of Governments (DRCOG) began work on a regional approach to Vision Zero by interviewing residents from around the region on topics related to traffic safety. The regional standard adopted by DRCOG focuses on a safe system with six principles: (1) Deaths and serious injuries are unacceptable; (2) Humans make mistakes; (3) Humans are vulnerable; (4) Responsibility is shared; (5) Safety is proactive; (6) Redundancy is crucial. The city is working to develop a plan to institutionalize the regional approach to vision zero in the city by focusing on traffic calming (engineering); partnering with the Police Department on enforcement at high accident locations, school zones, and special traffic problem areas; and partnering with the Englewood Public Schools and the city’s communications department to engage community members in traffic safety (education). 24 25 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 8 o f 3 2 7 A city that that retains and supports existing businesses while attracting and promoting new business ventures The City of Englewood includes many local businesses, ranging from the Broadway corridor to the Wellness District to CityCenter. During the pandemic, Englewood’s businesses persevered with diligence, innovation and grit. The city provided a series of grant programs to support local business during this incredibly challenging time. ECONOMY MEASUREMENT (% rated excellent or good) Overall economic health of Englewood Economic development Variety of business of service establishments in Englewood Vibrancy of downtown/commercial area Englewood as a place to work Employment opportunities How will we know we are succeeding? Comparison to Benchmark = = = = 2014 47% 58% N/A 47% 63% 30% 2018 50% 50% N/A 38% 56% 34% 2020 52% 51% 55% 52% 58% 35% PR I O R I T Y # 4 2022 47% 45% 65% 52% 55% 44% 2024 42% 48% 61% 46% 52% 35% 26 27 STRATEGIC PLAN STRATEGIC PLAN Pa g e 2 9 9 o f 3 2 7 1. CityCenter Redevelopment Determine path forward for CityCenter Key Projects Project Purpose Expected Delivery Date Plan and execute, and refine existing communications campaign related to the future redevelopment of CityCenter To better inform the community about updates to the redevelopment process Q4 2. Commercial Corridor Vibrancy Support the vibrancy of commercial districts throughout the city and maintains regular interactions with constituents on desire for city oerings Metrics Metric Target Number of larger (businesses with more than 12 full-time employees) that locate to Englewood 8 Key Projects Project Purpose Expected Delivery Date Develop a strategy to address safety perceptions in commercial corridors To increase safety in commercial corridors Q2 Update business license application to include number of employees at a business To better understand the local economic conditions with increased accuracy Q2 Develop plan for the revitalization of the South Broadway corridor To revitalize the South Broadway corridor Q4 3. Business Recruitment Develop and implement projects and initiatives to recruit businesses to locate in Englewood Key Projects Project Purpose Expected Delivery Date Develop business recruitment leads in the monthly coordination meeting between the City of Englewood and the Greater Englewood Chamber of Commerce and the Englewood Downtown Development Authority To bring more businesses to Englewood Q4 4. Business Retention Develop, implement and maintain programs designed to retain businesses in Englewood Key Projects Project Purpose Expected Delivery Date Conduct annual small business workshops in partnership with the Small Business Development Center Network (SBDC) and Greater Englewood Chamber of Commerce (GECC) To promote education on available resources among Englewood small businesses Q4 Continuation of Eat, Enjoy, Explore campaign To support Englewood small businesses Q4 Promote new and existing local businesses in the Englewood Magazine To promote Englewood businesses Q4 ECONOMY GOALS PLUG-IN PLAN - Implement the Englewood Downtown Development Authority 2025 Operating Plan Purpose: to align the work of the Englewood Downtown Development Authority and highlight partnerships with various departments 28 29 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 0 o f 3 2 7 Implement strategies and recommendations outlined in the Economic Development Strategic Plan Adopted in November 2022, the Economic Development Strategic Plan outlines a comprehensive framework to guide economic development initiatives over the next 5 to 10 years. The purpose of the plan is to inform the city’s programs, policies, and resource allocation, and recommends specic roles for both the City and its economic partner organizations in implementing the proposed strategies. The plan details strategies with a focus on local business support, inll and redevelopment, and place-based initiatives. Considering Englewood’s context, the plan acknowledges the importance of redevelopment in shaping the city’s growth and evolution. The plan is organized into six chapters, covering demographic and economic trends, the current economic development structure, strengths/ weaknesses/opportunities analysis, recommended strategies and actions, and an action plan with prioritized short, medium, and long-term goals. In 2024, Englewood was named as one of the best cities for small businesses by WalletHub for the third year in a row. 5. Business Climate Ensure a pro-business climate Metrics Metric Target Number of new businesses 105 Number of building permits issued 1300 Number of development review team meetings with applicants Baseline Percent of building inspections performed within 36 hours of request 96% Percent of zoning enforcement actions completed within 45 days 20% Percent of development plan reviews completed within 30 days from application 92% Number of small business grant recipients 10 Key Projects Project Purpose Expected Delivery Date Fully implement special event permitting To improve customer service for special event organizers in the community Q2 6. Job Training and Workforce Development Supporting programs to support job training and workforce development Key Projects Project Purpose Expected Delivery Date Continue and monitor existing job training programs and host at least two job fairs with economic partners To support community members in search of work and aid businesses in employee recruitment Q4 7. Strategy to Decrease Vacant Buildings Support the vibrancy of commercial districts throughout the city by exploring and implementing strategies to decrease vacant buildings Metrics Metric Target Report commercial vacancy rates for oice, industrial and retail spaces in Englewood Oice 8.1% Industrial 5.1% Retail 4.4% Number of meetings with vacant property owners and brokers to assess options 37 PROJECT HIGHLIGHT 30 31STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 1 o f 3 2 7 A city government that serves the community by being efficient, effective, accountable and adaptable The governance section is also known as the city’s Blueprint for Organizational Success, designed as the internal component of our strategic plan to create a culture of organizational excellence. The blueprint provides detailed goals and projects for the city to accomplish. GOVERNANCE MEASUREMENT (% rated good or excellent) Overall confidence in Englewood government Overall direction that Englewood is taking Value of services for the taxes paid to Englewood Being open and transparent to the public Informing residents about issues facing the community Overall customer service by Englewood employees Quality of services provided by the City of Englewood How will we know we are succeeding? Comparison to Benchmark = = = = = = = 2014 56% 60% 55% N/A N/A 68% 72% 2018 47% 61% 52% N/A N/A 69% 74% 2020 44% 56% 53% 50% 50% 67% 64% PR I O R I T Y # 5 2022 45% 51% 44% 49% 51% 68% N/A 2024 43% 53% 48% 52% 47% 66% 64% 32 33 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 2 o f 3 2 7 3. Sta Training and Development Meaningful, frequent and interesting personal and professional development opportunities Metrics Metric Target Mentorship Program partcipants Baseline Key Projects Project Purpose Expected Delivery Date Revise the New Employee Orientation program To create a welcoming environment and ensure new employees are provided with comprehensive information about working at the City Q2 Develop a training program for employees by employees, with at least three courses launching this year To further professional development and growth opportunities for city staff Q4 Hold at least 12 Lunch and Learn sessions To provide all employees with opportunities for enrichment opportunities Q4 Create at least three unique courses for employees and publish a training catalogue with course oerings To provide meaningful training opportunities to employees Q2 4. One Mission Clear, unified and integrated mission, vision and values Metrics Metric Target Percent of strategic plan projects that include more than one department 75% Key Projects Project Purpose Expected Delivery Date Create an internal sta committee to focus on integrating mission, vision and values statements into the work of the city To ensure that all employees are aware of and engaged in the use of the city’s mission, vision and values statements Q2 Implement a board and commission liaison engagement strategy To ensure consistency across all board and commission liasons Q4 GOVERNANCE GOALS 1. Revenue and Finance Varied and sustainable approaches to revenue Metrics Metric Target Percent of tax payments received on time 99% Passport revenue $129,000 Key Projects Project Purpose Expected Delivery Date Develop the 2026 budget, which will include performance metrics and identified opportunities for eiciency To ensure that the proposed budget matches funding to support strategic plan goals and priorities Q3 Prepare and maintain five-year forecasting for the general fund To prepare budgets that request expenditures based on revenue forecasts Q3 Review the City's passport acceptance program and make recommendations for improvements, including the enhancement of revenue generation opportunities To continually improve the passport services program and increase revenue when possible Q3 2. Recruitment and Retention Develop and implement innovative strategies to recruit and retain talent Key Projects Project Purpose Expected Delivery Date Create a process to conduct stay interviews To understand why employees choose to stay with the city, and identify areas for improvement Q2 Update the City's recruitment guide, and develop a recruitment strategy To ensure that the City is a place people want to come to work Q4 34 35 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 3 o f 3 2 7 5. Tools and Technology Updated, innovative and accessible tools and technology Metrics Metric Target Number of trainings oered 10 Percent of support requests resolved within four hours 43% Percent of employees that complete cyber security training 100% Percent of sta trained 92% Key Projects Project Purpose Expected Delivery Date Finish development and begin implementation of the City of Englewood Technology Plan To develop a long-term vision of how technology can support city goals and projects Q1 Designate system as a primary tool for tracking the geographic information systems (GIS) strategic plan To streamline the process through which geospatial data is collected, shared, and utilized Q2 Create comprehensive mapping and documentation of the City and its assets To ensure that mapping is utilized to identify asset needs and locations across the City Q3 Create a governance structure around form use and management To provide structure around how forms are utilized and managed Q2 Establish a document governance policy To improve governance of city systems to increase eiciencies Q2 Create an artificial intelligence governance policy To be prepared for the use of artificial intelligence Q1 Implement digital voting system for Council meetings To improve transparency and data collection for Council meetings Q1 Automate workflow for open requisitions, refine job descriptions, etc. To create process eiciencies Q2 6. Diversity and Inclusion Integrate diversity and inclusion concepts Key Projects Project Purpose Expected Delivery Date Achieve state mandated website accessibility requirements To ensure compliance with state law and improve website accessibility for all Q4 Apply for a Colorado Statewide Internet Portal Authority (SIPA) grant To assist in website accessibility improvements Q1 Develop a glossary of common language and terms To develop an understanding of common terms Q2 7. Policies and Procedures Updated, accessible and useable policies and procedures that are shared with all sta members Metrics Metric Target Percent of the city’s records that have been digitized Baseline Key Projects Project Purpose Expected Delivery Date Begin work to develop standard operating procedures (SOP) guidebook that states how policies should be interpreted and implemented To ensure policies and procedures are correctly used and interpreted Q2 Implement a policy enforcement audit To ensure the city is consistent in processes and practices Q4 Continue to implement the digital records system through the implementation of a communications and testing plan and update records and information management policies To ensure records are correctly preserved and accessible Q3 Obtain Association of Workplace Investigations certification To improve related policies and procedures Q3 Obtain Americans with Disabilities Act (ADA) Coordinator certification To improve related policies and procedures Q3 36 37 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 4 o f 3 2 7 Dra ordinances to recommend updates to entire municipal code where necessary To ensure that the code reflects current and/or best practices and legal compliance Q3 Explore, if directed by Council, ranked choice voting To provide information about alternative voting systems for Council consideration Q2 Update the election manual and related processes To ensure that election materials are up to date and are useable and accessible by all Q2 Update Council Member onboarding and offboarding processes To streamline existing processes and ensure all new Council Members receive needed support to effectively serve the community. Q2 Develop standard operating procedures for internal events To ensure that all internal recognition events follow the same protocols and efficiently utilize staff resources Q2 Develop and implement an artificial intelligence (AI) policy, including workshops on eiciently and ethically using AI as a tool To ensure AI is used safely and effectively by City staff Q3 Update all job descriptions To ensure that job descriptions are accurate and accessible Q4 Implement new car pool system for City's fleet vehicles To ensure that vehicles in the CIty's fleet are utilized effectively and efficiently Q3 8. Employee Engagement Develop and sustain programs to engage employees and provide meaningful ways for them to engage with city events and businesses Key Projects Project Purpose Expected Delivery Date Develop and implement a new approach to new employee orientation, including a tour of the city and city facilities To improve the employee onboarding experience Quarter 3 Implement the first phase of the Insights Discovery program To engage employees in better understanding how to collaborate with their peers Q3 PLUG-IN PLAN - Implement strategies included in the Part-Time Employee Engagement Plan Purpose: To further engage part-time employees Expected Delivery Date: Q4 9. Internal Communications Strong, frequent and meaningful communications with all sta Key Projects Project Purpose Expected Delivery Date Informational Videos - Create a short informational video to highlight each department, such as an overview of what each department does To provide information on the work of each department Q3 Review current resources on the city’s intranet page (“e_ Hub”) and ensure resources are accurate and accessible To ensure the city’s intranet is accurate and accessible for employees Q3 Create a calendar on the E-Hub that departments can update with information on their city events, programs and deadlines To provide employees with information on upcoming city events Q3 10. Safe and Inviting Workspaces Promote safe and inviting workspaces for all city employees Key Projects Project Purpose Expected Delivery Date Create a survey to obtain input on employee opinions of and interest in co-working spaces To better understand employee opinions and ideas related to co-working spaces Q2 Implement internal sta survey to better understand safety challenges and opportunities in all City facilities Q3 38 39 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 5 o f 3 2 7 PROJECT HIGHLIGHT Create an internal sta committee to focus on integrating mission, vision and values statements into the work of the city Beginning in late 2021, a committee of sta members created a series of focus groups and a survey, with over 150 total participants, which led to the establishment of mission, vision, and values statements for the city. The sta committee shared its recommendations with City Council and city employees, and created strategies to remind employees of and engage them in following the mission, vision, and value statements for the city. Posters with these statements are displayed throughout city facilities and all employees received a water bottle with the statements. Each month, in the employee newsletter and in sta meetings, sta members share ideas on living the values through “culture corners”. Developing a committee to develop additional ideas to share these statements and engage employees will continue to work towards a culture where the mission, vision, and values statements are known, shared, and lived by all. Evaluate the feasibility of ensuring all employees, including part-time employees, have access to a locked closet/ space for belongings To ensure the security of employee belongings Q3 Improve at least one break area in city facilities To improve facilities for city employees Q2 11. Employee Recognition Meaningful recognition of employees 40 41 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 6 o f 3 2 7 Vibrant, engaged and connected neighborhoods as par t of the Englewood community The vibrancy of neighborhoods is a key component of any vibrant, thriving and connected community. While maintaining connections with neighbors during the COVID-19 pandemic was challenging, the City of Englewood developed a Neighborhood Resources Program to offer many fun ways to connect and celebrate neighbors. The city worked with the Historic Preservation Commission to create a citywide neighborhood map, with the goal of strengthening the Englewood communities of today while preserving the city’s diverse history. COMMUNITY ENGAGEMENT MEASUREMENT (% rated good or excellent) Overall appearance of Englewood Your neighborhood as a place to live Well-designed neighborhoods Preservation of historical or cultural character of the community Neighborliness of Englewood Residents’ connection and engagement with their community How will we know we are succeeding? Comparison to Benchmark = = = = 2014 62% 80% N/A N/A 54% N/A 2018 59% 74% N/A N/A 52% N/A 2020 52% 73% 51% 43% 61% 65% PR I O R I T Y # 6 2022 51% 70% 45% N/A 48% 32% 2024 48% 71% 49% 45% 54% 50% 42 43 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 7 o f 3 2 7 1. Communication Ensure community and city events, actions, activities, projects, and programs are shared throughout the city through a variety of methods Metrics Metric Target Number of social media campaigns 80-90 Number of video views 432,000 Number of social media followers 48,000 Number of email subscribers 99,000 Number of submissions, comments and reactions the public has contributed to Englewood Engaged Projects Baseline Number of overall visits to Englewood Engaged 70,000 Website scores (Quality Assurance) 90% Website scores (Accessibility) 75% Website scores (SEO) 80% Number of mailed communications Baseline Key Projects Project Purpose Expected Delivery Date Implement new standards for EngleFix (quality of life app) to improve communication between the City and community To improve quality of services provided by the City through the EngleFix system Q1 Create an analytics structure to monitor website performance To monitor website performance to identify opportunities for improvement Q3 Publish four editions of the Englewood Magazine To continue to prioritize high quality communication through a variety of methofds with community members Q4 2. Events Host events to bring the community together and enhance sense of belonging Metrics Metric Target Overall participation in City-sponsored events Baseline Key Projects Project Purpose Expected Delivery Date Expand and enhance community engagement campaigns and track general sentiment through surveys To ensure that community engagement designs meet their intended goals of engaging the community Q4 Evaluate current events and make recommendation for event modifications based on data and connection to City goals To ensure that events meet the needs and expectations of the community Q4 3. Community Engagement Eective and deliberate community engagement that promotes meaningful connections to increase trust and service delivery Metrics Metric Target Number of board and commission members Baseline Percent of Englewood Ambassadors that meet minimum program requirements 100% Number of participants in citizen academies and Elevate Englewood Baseline Number of major community engagement campaigns at the Inform level Baseline Number of major community engagement campaigns at the Consult level Baseline Number of major community engagement campaigns at the Involve, Collaborate or Empower level Baseline Number of neighborhoods that hosted events 28 Number of neighborhood events 88 Number of external survey respondents Baseline Number of projects that have an established community engagement plan Baseline COMMUNITY ENGAGEMENT GOALS 44 45 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 8 o f 3 2 7 Key Projects Project Purpose Expected Delivery Date Successfully manage the fourth annual Elevate Englewood program To continue to provide opportunities for community members to engage and learn about City operations Q3 Expand City Manager's briefing program to include dierent populations To update community members on current City projects and programs Q3 Continue to provide opportunities for community members to participate in citizen academies and boards and commissions To continue to provide opportunities for community members to engage with the City Q4 4. Neighbor to Neighbor Connections Ensure neighbors are connected to one another Metrics Metric Target Number of mediation requests Baseline Number of "Get to Know Your Neighbor" grant applications received Baseline Number of registered neighborhoods or neighborhood groups 28 Number of snow buddy pairs 68 Number of block party trailer reservations 43 Number of backyard movie kit reservations 43 Number of neighborhood improvement grant applications received Baseline Number of neighborhood improvement grant completed projects Baseline Percentage of respondents that selected a 4 or 5 when asked if getting to know their neighbors made them feel a part of their neighborhood, on a scale where 1 represented ‘not at all’ and 5 represented ‘extremely.’ Baseline Percentage of survey respondents that believe the program or programs they utilized allowed neighbors to feel more connected to one another Baseline Key Projects Project Purpose Expected Delivery Date Contingent on budget and other constraints, develop and implement 3 neighborhood signs per year To enhance community identity and improve wayfinding Q4 5. Neighborhood Equity Promote, invest in and celebrate neighborhoods across the city 6. Community-Wide Identity Fostering a community-wide identity through continuation of programs, including the Made in Englewood and Uniquely Englewood campaigns Key Projects Project Purpose Expected Delivery Date Implement the Made in Englewood and Uniquely Englewood Campaigns To promote products made in and unique to Englewood Q4 PROJECT HIGHLIGHT Continue Englewood Ambassador Program The Englewood Ambassadors are a group of approximately 20 dedicated city employees who represent the City of Englewood at various community and neighborhood events, service projects, and resident-frequented locations. Ambassadors work to answer questions about City initiatives, connect with residents, and address their concerns. The role of ambassadors is crucial for bridging the gap between the City of Englewood and its residents. Given that many residents have minimal connections to the city or its staff, and staff members often face limited opportunities to engage with the community, ambassadors play a vital role in fostering meaningful connections. Addressing challenges such as suspicion and mistrust within the community, ambassadors serve as liaisons to overcome these barriers. The primary goal is to ensure that accurate information is readily available to residents and to instill trust in our organization, thereby strengthening the relationship between the city and its community. PLUG-IN PLAN - Implement the Neighborhood Strategic Plan Purpose: To ensure Englewood neighborhoods are inclusive, resilient and thriving 46 47 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 0 9 o f 3 2 7 A city that provides satisfying opportunities for the vitality, enrichment, welfare and happiness of the community The City of Englewood has a history of providing a variety of opportunities for community members to learn and thrive. From our parks to our two recreation centers to our library, members of the Englewood community have many opportunities to recreate, learn and grow. The city is committed to strengthening and growing these opportunities while continuing our commitment to ensuring affordability and access of the community. COMMUNITY WELLBEING PR I O R I T Y # 7 MEASUREMENT (% rated good or excellent) Englewood as a place to raise children Englewood as a place to retire Overall quality of parks and recreation opportunities Recreational opportunities Recreational programs or classes Recreational centers or facilities Overall health and wellness opportunities in Englewood Overall opportunities for education, culture and the arts Public library services City parks NOT experiencing housing cost stress Availability of aordable quality housing How will we know we are succeeding? 2014 68% 68% N/A 64% 79% 78% 69% 52% 83% 80% 66% 49% 2018 56% 56% N/A 65% 74% 74% 66% 45% 79% 65% 59% 31% 2020 69% 54% 72% 60% 68% 70% 74% 76% 81% 67% 49% 26% Comparison to Benchmark = = = = = = = = = = = 2022 59% 48% 68% 66% 75% 72% 64% 63% 80% 72% N/A 21% 2024 50% 60% 66% 57% 72% 73% 59% 49% 79% 70% N/A 27% 48 49 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 0 o f 3 2 7 2. Aordable Housing Explore and implement opportunities to increase ao rdable housing opportunities in Englewood Metrics Metric Target Number of aordable housing projects in planning or development stage Baseline Number of market-rate housing projects in planning or development stage Baseline Key Projects Project Purpose Expected Delivery Date Implement Housing Outreach Campaign To provide the public with information, updates and resources related to aordable housing Q2 Monitor state legislation relative to aordable housing and provide summaries to Council as requested To ensure the City is actively aware of legislation that may present opportunities or challenges to aordable housing work Q4 3. Parks and Recreation Facilities Promote the maintenance, management and innovative modifications to the city’s high-quality parks and recreation facilities Metrics Metric Target Utilization rate of permitted open space Baseline Key Projects Project Purpose Expected Delivery Date Complete Bates Logan Park phase two renovations including playground, basketball court and irrigation system updates To provide high-quality and up to date park facilities to community members Q4 Implement Parks and Recreation General Obligation (GO) Bond) To ensure that funds approved by voters are used eectively, eiciently, and as directed to support parks and recreation facilities Q4 Complete the renovation at the Englewood Recreation Center To improve and update facilities for community members and users of the Englewood Recreation Center Q3 COMMUNITY WELLBEING GOALS 1. Homelessness Services and Mitigation Programs, initiatives and regional coordination designed to help those experiencing homelessness while mitigating the impact of homelessness on the larger community through consistent enforcement of laws Metrics Metric Target Number of unhoused individuals that the Police Resource Case Manager contacted and provided services to Baseline Key Projects Project Purpose Expected Delivery Date Partner with Bridge House to successfully open the Tri-Cities Ready to Work location To meet workforce development needs identified in the Tri-Cities Homelessness Plan of Action Q2 Implement the Tri-Cities Homelessness Action Plan 2.0 To continue a collaborative approach to helping people experiencing homelessness Q4 PLUG IN PLAN- Implement the Tri-Cities Homelessness Action Plan 2.0 Purpose: To continue a collaborative approach to helping people experiencing homelessness 50 51 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 1 o f 3 2 7 7. Physical and Mental Health Oer formal, informal, active and passive opportunities for members of the community to focus on their whole health and personal wellbeing Metrics Metric Target Annual registration numbers for the Englewood Recreation Center and Malley Center 7,229 Number of unique visits to Pirates Cove 78,355 Broken Tee tee time utilization record 74 Number of Broken Tee junior passes Baseline Number of teens and tweens participating in n programs Baseline Number of participants in enrollment-required childcare programs Baseline Key Projects Project Purpose Expected Delivery Date Creation of a mini library at the Malley Center and shared library/ recreation center calendars to expand partnerships between recreation centers and the library on personal wellbeing programs To expand partnerships between recreation centers and the library on personal wellbeing programs Q4 8. Placemaking A collaborative approach to planning, designing and creative use of public spaces Key Projects Project Purpose Expected Delivery Date Develop an "Adopt a Spot" program to engage members of the community in beautification eorts To provide opportunites for community members to engage in beautification eorts Q2 Implement a banner program for south of Hampden on Broadway To promote community events and other engagement opportunities Q2 4. Senior Services Enhance services and programs for senior citizens focused on safety and security, reduction of food insecurities, aging in place and housing Key Projects Project Purpose Expected Delivery Date Complete Older Adults Strategic/ Action Plan To provide a framework for programs and services that engage older adults in our community Q4 Identify action plan items to implement throughout the year To improve programming oered to seniors Q4 Conduct a survey of Malley Center users To better understand opinions of services provided and identify survey gaps Q3 5. Lifelong Learning Maintain current resources and support new development that add opportunities for all ages to improve knowledge, skills, and competencies Metrics Metric Target Library circulation rate Baseline Number of participants enrolled in child care programs Baseline PLUG IN PLAN- Develop a library strategic plan Purpose: To provide long-term visioning for the library’s role as an information hub Expected Delivery Date: Quarter 4 6. Neighborhood Aesthetics Promote and encourage beautification, cleanliness, and code compliance in the neighborhoods Metrics Metric Target Percent of code violations corrected aer notice of violation by the code enforcement team 97% 52 53 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 2 o f 3 2 7 9. Arts and Culture Support initiatives and programs to encourage public arts and culture Key Projects Project Purpose Expected Delivery Date Continue to implement the creative signal box wrap program, with a goal of adding three box wraps To continue beautification eorts on Englewood streets Q3 In partnership with the library, create and share digital and printed walking, biking and driving tours To promote local history Q3 Promote art through creating and promoting digital and printed walking, biking and driving tours To promote local art Q3 PROJECT HIGHLIGHT Implement Parks and Recreation General Obligation (GO) Bond In 2024, Englewood voters approved a significant investment of $41.5 million to enhance the city’s parks and recreation facilities. This funding will be allocated to various bond projects over the next three years, with an emphasis on completing 85% of the work by 2028. Key parks included in the bond projects are Barde Park, Bellview Park, Clarkson/ Amherst Park, Cushing Park, Emerson Park, Miller Field/Park, Northwest Greenbelt, and Rotolo Park. Additionally, both the Englewood Recreation Center and Pirates Cove will undergo upgrades and improvements, further enhancing the city’s recreational offerings for years to come. 54 55 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 3 o f 3 2 7 A city that stewards its resources for the benefit of current and future generations In November 2020, staff met with city council to discuss defining sustainability, setting sustainability goals and potentially adding additional projects into the sustainability section of the strategic plan. In January 2021, council held a retreat and additional suggestions came out of a sustainability break out session. The sustainability plan is a “plug-in-plan,” meaning that while it functions as a stand-alone plan, it is also the sustainability section of the strategic plan. SUSTAINABILITY PR I O R I T Y # 8 Increase the use of organic fertilizer by 20% over the next five years Over the next five years, limit the use of glyphosate in programmed park areas and increase the use of organic fertilizer by 20% Increase tree canopy on city-owned property % reduction in paper use at the City % of city employees engaged in sustainability (through participation in events and programs) Percentage reduction in energy use in city-owned, commercial and residential buildings How will we know we are succeeding? 56 57 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 4 o f 3 2 7 1. Water Protection Protection of water resources, including rivers and streams Metrics Metric Target Number of South Platte Renew public outreach events Baseline Key Projects Project Purpose Expected Delivery Date Undertake a water usage analysis of city facilities To better understand quanitites of water usage at city facilities Q4 2. Built Environment and Infrastructure Infrastructure that is built and/or operates in ways that eliminate or minimize harm to the environment and increase the health and well-being of its occupants Key Projects Project Purpose Expected Delivery Date Reduce carbon emissions from city-owned residential and commercial buildings To improve the environmental health of Englewood Q4 Explore options to assist homeowners with the removal of lead paint To reduce community exposure to lead paint Q4 Implement improved park design through park renovation and park design To provide access to engaging outdoor environments that contribute to overall quality of life Q4 SUSTAINABILITY GOALS 3. Natural Environment Protection of our natural environment Metrics Metric Target Increased tree canopy on city-owned property Baseline Tons of biosolids applied Baseline Key Projects Project Purpose Expected Delivery Date Limit the use of pesticides in parks and open spaces To increase use of sustainable alternatives Q4 Implement a plan and secure funding to increase tree canopy on city-owned and private property To improve access to shade throughout the city and build resilience Q4 Complete native landscaping assessment at South Platte Renew administration building To identify feasibility of utilizing native plants Q4 4. Waste and Recycling Increase recycling and composting eorts and diversion of waste Metrics Metric Target Pounds of waste diverted by internal composting program 4000 lbs Hazardous waste diversion rate 8500 lbs Key Projects Project Purpose Expected Delivery Date Complete waste characterization study To provide data that may inform strategies to reduce waste in the future Q3 Implement public education and outreach around waste reduction To decrease waste within Englewood Q4 58 59 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 5 o f 3 2 7 5. Sustainable Business and Green Workforce A community that promotes sustainable business practices and the advancement of the green workforce Metrics Metric Target Number of businesses enrolled in the green business program 12 Key Projects Project Purpose Expected Delivery Date Host four sustainable business workshops To share best practices and ideas with businesses on how they can meet their established sustainability goals Q3 Improve business interface to include testimonials and make more "user friendly" To further engage businesses in the green business program by making the resource site easier to navigate Q2 Develop resources for businesses with less than ten people on achieving specific sustainability-related goals To ensure small businesses have resouces readily available to pursue sustainable practices if desired Q2 6. Climate Action A community that addresses current and future environmental, economic, and social climate vulnerabilities through implementing economically viable climate adaptation and mitigation projects and practices Metrics Metric Target Number of employees that log one green commute via the ENGLER.I.D.E. program 25 % of city employees engaged in sustainability (through participation in events and programs) 25% Key Projects Project Purpose Expected Delivery Date Implement climate change mitigation and adaptation strategies and projects, especially in areas with the highest climate change vulnerability risk To improve Englewood’s ability to respond to climate events in all areas of the city Q4 Complete resiliency workshops and resiliency framework To ensure that collective voices are engaged in strategically preparing for future weather impacts and emergencies Q2 7. Energy Programs, policies and initiatives designed to encourage renewable, aordable and accessible energy Metrics Metric Target Percentage reduction in energy use in city-owned, commercial and residential buildings Baseline Percent of kWh from renewable energy used by city-owned buildings 35% Number of homes receiving services and eiciency savings from the E3 projects 12 Key Projects Project Purpose Expected Delivery Date Work with the Colorado Energy Oice to conduct an Energy Performance Audit on major city facilities To better understand how the city can improve energy use and eiciency Q2 Break ground at solar carports at Broken Tee Golf Course To meet established goals to utilize green energy where economically feasible Q3 Complete the installation of public and private electric vehicle charging stations To improve the charging network for electric vehicles in the City of Englewood Q4 PROJECT HIGHLIGHT Host four sustainable business workshops In 2024, the City of Englewood launched the Sustainable Business Partnership, a regional aliate of the Colorado Green Business Network (CGBN). As a local partner, the Sustainable Business Partnership is empowered with the full suite of resources necessary to implement the statewide CGBN program, combining the prestige of a statewide initiative with a customized, community- oriented approach. The program focuses on providing free technical assistance, o-site coaching, and on-site support to any business that requests it. This includes comprehensive opportunity assessments covering key areas such as emissions, water, waste, energy, transportation, and policy. Additionally, the program recognizes businesses for their exemplary sustainability practices that result in signicant resource reductions. Companies can earn bronze, silver, or gold certication levels based on their sustainability achievements and are celebrated at annual recognition events. As part of the program, the Sustainable Business Partnership will organize four workshops, designed to foster collaboration among local businesses. These workshops will provide a platform for businesses to exchange best practices, discuss ideas, and explore strategies for meeting their sustainability goals. 60 61STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 6 o f 3 2 7 While goals tie to one of the eight outcome areas, many overlap into other areas of the plan. This chart shows how key projects tie into other sections of the strategic plan. CONNECTIONS TO OTHER OUTCOME AREAS Outcome Goal Project Connection to Other Outcome Areas Connection to Other Goal Areas Community Wellbeing Homelessness Services and Mitigation Partner with Bridge House to successfully open the Tri-Cities Ready to Work location Economy Workforce Development Community Wellbeing Parks and Recreation Facilities Implement Parks and Recreation General Obligation (GO) Bond) Infrastructure Sustainable Infrastructure Funding Community Wellbeing Placemaking Develop an "Adopt a Spot" program to engage members of the community in beautification eorts Community Engagement Neighbor to Neighbor Connections Economy Commercial Corridor Vibrancy Develop a strategy to address safety perceptions in commercial corridors Safety Increase Citizens’ Sense of Community Safety Economy Business Climate Fully implement special event permitting Governance Tools and Technology Outcome Goal Project Connection to Other Outcome Areas Connection to Other Goal Areas Outcome Goal Project Connection to Other Outcome Areas Connection to Other Goal Areas Infrastructure Eectively Manage Assets Implement asset management soware for Parks, Public Works and Facilities Governance Tools and Technology Infrastructure Drinking Water Infrastructure Resiliency Install meters to eliminate flat rate accounts Governance Revenue and Finance Sustainability Energy Complete the installation of public and private electric vehicle charging stations Infrastructure Sustainable Infrastructure Funding Sustainability Sustainable Business and Green Workforce Host four sustainable business workshops Economy Business Climate Sustainability Sustainable Business and Green Workforce Improve business interface to include testimonials and make more "user friendly" Economy Business Climate Sustainability Sustainable Business and Green Workforce Develop resources for businesses with less than ten people on achieving specific sustainability-related goals Economy Business Climate Transportation Multi-Modal Transportation Provide wayfinding and placemaking elements such as creative crosswalks in commercial areas Economy Commercial Corridor Vibrancy Transportation Vehicular Infrastructure Implement the Electric Vehicle Action Plan Sustainability Energy 62 63 STRATEGIC PLAN STRATEGIC PLAN Pa g e 3 1 7 o f 3 2 7 CONTACT US 1000 Englewood Parkway Englewood, CO 80110 303-762-2300 englewoodco.gov Strategic plan updates will be posted on a quarterly basis to the city’s Strategic Plan website: englewoodco.gov/strategicplan STRATEGIC PLAN REPORTING 64 STRATEGIC PLAN Pa g e 3 1 8 o f 3 2 7 Quarter One 2025 Strategic Plan Updates Presented by: Liz Ramsey, Management Fellow Pa g e 3 1 9 o f 3 2 7 2025 Strategic Plan •8 Outcome Areas •57 Goals •149 Key Projects •110 Metrics •3 Projects in Development •8 Plug-In Plans Quarter 1 Key Projects: •5 Completed •2 Delayed Pa g e 3 2 0 o f 3 2 7 Quarter One Project Updates Outcome Area Goal Project Status Notes Governance Diversity and Inclusion Apply for a Colorado Statewide Internet Portal Authority (SIPA) grant Delayed Expected delivery Q3. Community Engagement Communications Implement new standards for EngleFix (quality of life app) to improve communication between the City and community Completed Process improvement updates and new standards have been implemented. Training City staff on updated standards and expectations for use has been completed. Governance Tools and Technology Finish development and begin implementation of the City of Englewood Technology Plan Completed The technology plan was presented to Council on March 10, 2025 Study Session. Pa g e 3 2 1 o f 3 2 7 Quarter One Project Updates Outcome Area Goal Project Status Notes Governance Tools and Technology Create an artificial intelligence policy Completed A staff AI Policy Working Group developed interim guidelines for AI usage. This group meets quarterly to review the guidelines and ensure it stays current in the fast-changing landscape. Governance Tools and Technology Implement digital voting system for Council meetings Delayed Delayed due to software challenges. The date for Council training is set for July 14 Study Session, with tentative plans to begin utilizing new digital voting system at July 21, 2025 Regular Meeting. Pa g e 3 2 2 o f 3 2 7 Quarter One Project Updates Outcome Area Goal Project Status Notes Safety Disaster Preparedness Order, store, and maintain supplies for possible emergencies Completed Safety Safety Communication Develop new and innovative strategies to communication information in incidents in the City Completed Developed internal policies for notification of on-call command staff member for after hours communication and improved social media presence with the addition of new Community Relations/Crime Prevention Manager. Arapahoe County E911 Authority is working on an improved program for “reverse 911” notifications to the community. This will be a countywide rollout and is planned for Q2 or Q3 of 2025. Pa g e 3 2 3 o f 3 2 7 Reporting - Performance Metrics Pa g e 3 2 4 o f 3 2 7 Reporting - Projects Pa g e 3 2 5 o f 3 2 7 Reporting - Englewood Engaged Page Pa g e 3 2 6 o f 3 2 7 Questions? Pa g e 3 2 7 o f 3 2 7