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HomeMy WebLinkAboutR81-33 Capital Improvement Projects/Funding COUNTY OF EAGLE R E S O L U T I O N N0. 81-33 P. RESOLUTION PROVIDING FOR THE IMPOSITION OF A ONE PER CENT (1$) SALES TAX WITHIN THE COUNTY OF EAGLE, COLORADO, UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN THE COUNTY OF EAGLE, COLORADO; PROVIDING FCR 15$ OF THE REVENUE COLLECTED FROM SAID SALES TAX WITHIN EACH CITY AND TOWN TO BE DISTRIBUTED TO THE RESPECTIVE CITIES AND TOWNS WITHIN EAGLE COUNTY; PROVIDING FOR THE PLEDGE OF 35$ OF THE REVENUE FROM SAID SALES TAX FOR CAPITAL IMPROVEMENT PURPOSES ; PROVIDING FOR THE ESTABLISHMENT OF A COUNTY OF EAGLE, COLORADO, SALES TAX CAPITAL IMPROVEMENT FUND; AND PROVIDING OTHER DETAILS RELATING TO THE SALES TAX. WHEREAS, it appears to the Board of County Commissioners (the Board) of the County of Eagle, Colorado (the County) to be in the best interest of the present and future inhabitants and citizens of the County to propose a sales tax of one percent (1$) pursuant to Article 2 of Title 29, Colorado Revised Statutes 1973, as amended (the Act) , in order to provide necessary revenues to pay for and operate county sere ices and finance county facil ities and improvements ; AND WHEREAS, there is a need to fund capital improvement projects of the County; AND WHEREAS, any such proposal must be approved by the electors of the County; NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, COLORADO: 1. Purpose The purpose of this Resolution is to impose a sales tax (the Sales Tax) upon the sale at retail of tangible personal property and the furnishing of certain services in the County, pursuant to its powers as a Colorado County, in the same manner as they are taxable pursuant to the Act. 2. Definitions For the purpose of this Resolution, the definitions of words herein contained shall be as said words are defined in F39-26-102, Colorado Revised Statutes, 1973, as amended, as to the Sales Tax , and said definitions are incorporated herein by this reference. 3. Licenses It shall be unlawful for any person to engage in the business of selling tangible personal property at retail, or to furnish certain services as herein specified, without first having -3- obtained a license therefor , which license shall be granted and issued by the County Clerk, and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revoked. Such license shall be granted or renewed only upon application stating the name and address of the person desiring such license, the name of such business and location, and such other facts as the County Clerk may require . 4. License Renewal It shall be the duty of each such licensee on or before January 1st of each year during which this Resolution remains in effect, to obtain a renewal thereof if the licensee remains in retail business or be liable to account for the tax herein provided, but nothing herein contained shall be construed to empower the County Clerk to refuse such renewal except in the case of revocation for cause of licensee's pr for license. 5. Separate Licenses Required In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required . 6. License Form Each license shall be numbered and shall show the name, residence and place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. 7. License Revocable The Board of County Commissioners, after reasonable notice and a full hearing , may revoke any 1 icense based upon a violation of this Resolution. 8. License Not Required No license shall be required for any person engaged exclusively in the business of selling commodities or providing services which are exempt from taxation under this Resolution . 9. Violation of Resolution Any person engaged in the business of selling tangible personal property at retail, or the furnishing of certain services as herein specified, without having first secured a license therefor as provided in this Resolution, shall be guilty of a violation of this Resolution. 10. Property and Services Taxed There is hereby levied and there shall be collected and paid a 'Sales Tax in the amount as in this Resolution provided, upon the sale at retail of tangible personal -4- property and the furnishing of certain services, as provided in "The Emergency Retail Sales Tax Act of 1935", set forth in Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, which provisions are incorporated herein by this reference. The tangible personal property and services taxable pursuant to this Resolution shall be the same as the tang ible personal property and sere ice s taxable pursuant to Section 39-26-104, Colorado Revised Statutes 1973, as amended, and shall be subject to the same exemptions as those specified in erection 39-26-114, Colorado Pevised Statutes 1973, as amended . 11. Amounts Excluded The amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended. 12. Delivery Charges Included The gross receipts from sales shall include delivery charges, when such charges are subject to the State of Colorado Sales and Use Tax imposed by Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, regardless of the place to which delivery is made. 13. General Exemptions There shall be exempt from taxation under the provisions of this Resolution, all of the tangible personal property and services which are exempt under the provisions of "The Emergency Retail Sales Tax Act of 1935" , as set forth in Article 26, Title 39, Colorado Revised Statutes, 1973, as amended, which exemptions are incorporated herein by this reference including without limitation specifically: the exemption for sales of food as defined and specified in Section 39-26-102 (4.5) and Section 39-26-114(1)(a)(XX), Colorado P.evised Statutes, 1973, as amended; the exemption for sales and purchases of electr is ity, coal , wood , gas (including natural, manufactured, and liquified petroleum gas) fuel oil or coke, as specified in Section 39-26-114(1)(x) (XXI), Colorado Revised Statutes 1973, as amended; and the exemption for sales and purchases of machinery or machine tools, as specified in Section 39-26-114(11), Colorado P.evised Statutes 1973, as amended. 14. Non-Resident Exemption All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from the subject Sales Tax when such sales meet both of the following conditions -5- (a) The purchaser is a nonresident of, or has its principal place of business outside of the County; and (b) Such tang ible personal property is registered or required to be registered outside the limits of the County under the laws of the State of Colorado. 15. Amount of Sales Tax There is hereby imposed upon all sales of tangible personal property at retail and the furnishing of certain services, as specified in Section 10 of this Resolution, a one per cent (1$) Sales Tax upon the sale at retail of tangible personal property and the furnishing of certain services as provided in "The Emergency Retail Sales Tax Act of 1935" set forth in Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, and any amendment thereto enacted before or after the effective date of this Resolution, which provisions are incorporated herein by this reference. The imposition of the tax on the sale at retail of tang ible personal property and the furnishing of certain services subject to this tax shall be in accordance with schedules set forth in the Rules and Regulations of the Department of Revenue of the State of Colorado and in accordance with any regulations enacted by separate resolution o f the Eo a rd . In the event the seven percent limitation provided in Section 29-2-108, Colorado Revised Statutes, 1973, as amended, is to be exceeded in any municipality within Eagle County by the subject County Sales Tax, such limitation shall be exceeded by a maximum of one per cent in such municipalities. Should the proposed Eagle County Sales Tax be approved, then the sales tax rate in excess of 7~ and the total sales tax imposed by the State of Colorado, the municipality in question, and Eagle County shall be as follows within each of the following municipalities Municipality Town of Vail Town of T"inturn Town of Eagle Sales Tax Rate In Excess of 7g 1~ l~ 1$ Total Sales Tax Rate ti'ithin Municipality 8$ 8~ 8$ -6- 16. Place of Sale For the purposes of this Resolution, all retail sales are consummated at the place of business of the retailer , unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the County or to a common carrier for delivery to a destination outside the limits of the County. In the event a retailer has no permanent place of business in the County, or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the Sales Tax imposed by this Resolution shall be determined by the provisions of Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, and by rules and regulations promulgated by the Department ~of Revenue of the State of Colorado . 17. Collection, Administration and Enforcement The collection, administration and enforcement of the Sales Tax imposed by this Resolution shall be performed by the Director of the Department of Revenue of the State of Colorado in the same manner as the collection, administration and enforcement of the Colorado State Sales Tax. Accordingly, the provisions of Articles 26 and 21 of Title 39 and Article 2 of Title 29, Colorado Revised ;statutes, 1973, as amended, and all rules and regulations promulgated by the Director of the Department of Revenue pertaining to such collection, administration and enforcement, are incorporated herein by this reference . Pursuant to Section 29-2-106, Colorado Revised Statutes, 1973, as amended, the Board shall, following the special county election of November 3, 1981, and prior to A~ovember 16, 1981, request that the Director of the Department of Revenue administer, collect and d istr ibute the Sales Tax hereby imposed . The Eoard , at the time of making such request, shall provide the following documents to the Director of the Department of Revenue ( a) A copy of this Resolution, certified by the County Clerk and P.ecorder ; (b) Affidavits of Publication of this Resolution, as provided herein, and the Notice of Election provided for in the Resolution of the Eoard calling the special county election ; and -7- (c) An Abstract of Election Pesults, certified as to the approval of the Sales Tax by a majvrity of the registered qualified electors of the Cvunty voting thereon . In the event the Director of the Department of Revenue refuses tv collect the Gales Tax imposed by this Resolution, the Board shall be authorized tv pr vvide fvr the collection, administration or enforcement of such sales tax or to amend the Resvlutivn as provided herein to comply with the requirements of the Department of Revenue . 18. Use of Proceeds Thirty-five percent (35$) of the proceeds _ derived from the Sales Tax imposed hereby shall be devoted tv and specifically earmarked and pledged solely fvr capital improvements of the Cvunty or fvr payment of any obligations of the Cvunty entered into fvr such purposes. Gaid thirty-five percent (35$) of such proceeds of the Gales Tax shall be deposited immediately upon being received or collected into a special fund hereby created and entitled the "Cvunty of Eagle, Colorado, Sales Tax Capital Improvement Fund," which Fund shall be kept separate from the general funds of the Cvunty and which Fund shall be used solely to provide capital improvements fvr the Cvunty. Upon deposit of said thirty-five percent (35~) c,f such Gales Tax proceeds into said Fund, said Gales Tax revenue so deposited shall thereafter not be available to be pledged or expender3 for any general county purpose . Fifteen percent (15~) of the proceeds derived from the Sales Tax imposed hereby which is collected with respect tv sales and furnishing ofservices within each incorporated city or town within the County shall be distributed to the respective city yr town in accordance with the amount of proceeds collected in the city or town in question. The remaining proceeds derived from the dales Tax imposed hereby shall be used as determined from time tv time by the Eoard fvr Cvunty purposes, operations and services . 19. Amendments The Eoard , by a maj or ity vote , may amend , alter or change this Resvlutivn, except as to increasing the one per cent (1~) rate of tax herein imposed as tv the Gales Tax, or as to the use of the Cvunty Gales Tax proceeds . 2Q. Electivn Upvn adoption of this Resolution by the Loard, the dales Tax proposed hereby shall be referred to an elective by the -8- • qualified and registered electors of the County for their approval or rejection at a special county election to be held on Tuesday, the 3rd day of November, 1981. 21. Effective Date Upon approval of the Sales Tax by the qualified electors as herein provided, the provisions of this Resol ution shall become effective and in force at 12: O1 a .m . on the 1st day of January, 1982. 22. Vendor's Fee At the time of making a monthly return of the tax as required by this Resolution, every retailer shall be entitled to subtract from the tax so remitted a sum equal to three and one-third percent (3 1/3~~ of .said tax as a fee, said fee to be known as the ~ "Vendor's Fee" . Any retailer delinquent in remitting said tax shall forfeit such Vendor's Fee unless good cause be shown for the del inquent remittance . 23. Publication The Eagle County Clerk and Recorder is hereby directed to cause a copy of this Resolution to be published once each week for four consecutive weeks in the Eagle Valley Enterprise, in Eagle, Colorado, in The Vail Trail, in Vail, Colorado, and in the Roaring Fork Valley Journal, in Carbondale, Colorado, prior to November 3, 1981. 24. Ratification of Prior Actions All actions not inconsistent with the provisions of this Resolution heretofore taken by the Eoard or officers and employees of the County, directed toward imposing a sales tax or referring the same to the registered qualified electors of the County, are hereby ratified , approved and confirmed . 25. Prior Inconsistent Actions All prior acts, orders or resolutions, or parts thereof, by the County in conflict with this Resolution are hereby repealed, except that this repealer shall not be construed to revive any act, order or resolution, or part thereof, heretofore repealed. 26. Severability If any section, paragraph, clause or provision of this Re solution shall be adj udged to be inval id or unenforceable , the invalidity or unenforceablity of such section, paragraph, clause -9- ti or provision shall not affect any of the remaining sections, paragraphs, clauses or provisions of this Resolution, it being the intention that the various parts hereof are severable. ADOPTED AND APPROVED THIS 22ND DAY OF SEPTEMBER, 1981. (COUNTY) ( SEAL ) ATTEST: / ~ a unty Clerk a Record r Eagle County, Colorado EAGLE COUNTY, COLORADO BY ~~~-~ C airman Board of County Commissioners Eagle County, Colorado -10- < ,, • Commissioner ~',,~~~ /~i,¢~1S seconded the motion for the adoption of said Resolution and the question was put to a vote with the following result AYE Commissioners IOTA Y Commissioner Dale Grant Keith Tr ox e 1 Dan Williams The presiding officers thereupon declared that, a majority of all the Commissioners having voted in favor thereof, the motion was carried and the Resolution was duly adopted. Thereupon, after. consideration of other business to come before the Council, the meeting was adjourned. (COUNTY) ( SEAL ) ATTEST: /ALA R unty Clerk a Record r agle County, Colorado rm an Board of County Commissioners Eagle County, Colorado -11- ,, ~ ' w STATE OF COLORADO ) ss . COUNTY OF EAGLE ) I, Johnnette Phillips, the duly appointed, qualified and acting County Clerk and Recorder of the County of Eagle, State of Colorado, do hereby certify that the foregoing pages, numbered 1 to 11, inclusive, constitute a true and correct copy of the Record of Proceedings of the Board of County Commissioners of said County, adopted at a regular meeting thereof held at the Eagle County Courthouse Annex, Eagle, Colorado, on Tuesday, the 22nd day of September, 1981, as recorded in the official Record of Proceedings of the County kept in my office, insofar as said proceedings relate to a Resol ution imposing a sales tax on the sale at retail of tang ible personal property and the provision of certain services within the County; that said proceedings were duly had and taken; that the meetings were duly held; and that the persons were present at said meetings as therein shown . WITNESS my hand and the seal of Eagle County, Colorado, this ~,~i day of September, 1981. ( COUI~ITY ) ( SEAL ) C y Clerk and corder agle County, Colorado -12- . „ (Attach Affidavits of Publication of Resolution) -13- . . .'t.l "to '. ".. J --.~~ ~~ -~ "-', CERTIFIED RECORD OF PROCEEDINGS OF THE BOARD OF COUNTY COMMISSIONERS OF EAGLE COUNTY, COLORADO RELATING TO A RESOLUTION IMPOSING A COUNTY SALES TAX -: 'C STATE, OF COLORADO ) ) SSe ) COUNTY OF EAGLE The Board of County Commissioners of the County of Eagle, Colorado, met in regular session at the Eagle County COurthouse Annex, located in Eagle, Colorado, the regular meeting place thereof in said Town, on Tuesday, the 22nd day of September, 1981, at the hour of -1- ::LtJ p.m. The following members of the Board of County COmmissioners were present: Chairman: Dale Grant Commissioners: Dan Will iams Keith Troxel The following member of the Board of COunty Commissioners was ab sent: The following per sons were al so present: County Clerk and Recorder, Johnnette Phillips Thereupon the following proceed ing s, among others, were had and ta ken: Commissioner 'iff () >< ~/ in trod uced and moved the adoption of the following Resol ution, which was read by ti tIe, sufficient copies having previously been made available to the Board and to the pub I ic . -2- " . . . COUNTY OF EAGLE R E S.O L UTI 0 N NO. 81-33 'P. RESOLUTION PROVIDING FOR THE IMPOS ITION OF A ONE PER CENT (1%) SALES TAX WITHIN THE COUNTY OF EAGLE, COLORADO, UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN THE COUNTY OF EAGLE, COLORADO ~ PROVIDING FOR 15% OF THE REVENUE COLLECTED FROM SAID SALES TAX WITHIN EACH CITY AND TOWN TO BE DISTRIBUTED TO THE RESPECTIVE CITIES AND TOWNS WITHIN EAGLE COUNTY ~. PROVIDING FOR THE PLEDGE OF 35% OF THE REVENUE FROM SA ID SALES TAX FOR CAPITAL IMPROVEMENT PURPOSES ~ PROVIDING FOR THE ESTABLISHMENT OF A COUNTY OF EAGLE, COLORADO, SALES TAX CAPITAL IMPROVEMENT FUND~ AND PROVIDING OTHER DETAILS RELATING TO THE SALES TAX. WHEREAS, it appears to the Board of County Commissioners (the Board) of the County of Eagle, Colorado (the COunty) to be in the best interest of the present and future inhabitants and citizens of the County to propose a sales tax of one percent (l%) pursuant to Article 2 of Title 29, COlorado Revised Statutes 1973, as amended (the Act), in order to provide necessary revenues to pay for and operate county services and finance county facilities and improvements~ AND WHEREAS, there is a need to fund capital improvement projects of the COunty; AND WHEREAS, any such proposal must be approved by the electors of the County; NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, COLORADO: 1; Purpose The purpose of this Resol ution is to impose a sales tax (the Sales Tax) upon the sale at retail of tangible personal property and the furnishing of certain services in the County, pursuant to its powers as a Colorado County, in the same manner as they are taxable pursuant to the Act. 2. Definitions For the purpose of this Resolution, the definitions of words herein contained shall be as said words are defined in ~39-26-l02, Colorado Revised Statutes, 1973, as amended, as to the Sales Tax, and said definitions are incorporated herein by this re ference . 3. Licenses It shall be unlawful for any person to engage in the business of sell ing tang ible personal property at retail, or to furnish certain services as herein specified, without first having -3- o. obtained a license therefor, which license shall be granted and issued by the County Clerk, and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revoked. Such license shall be granted or renewed only upon application stating the name and address of the person desiring such license, the name of such business and location, and such other facts as the Co un ty Cler k may require. 4. License Renewal It shall be the duty of each such licensee on or before January 1st of each year during which this Resolution remains in effect, to obtain a renewal thereof if the licensee remains in retail business or be liabLe to account for the tax herein provided, but nothing herein contained shall be construed to empower the County Clerk to refuse such renewal except in the case of revocation for cause of licensee's prior license. 5. Separate Licenses Required In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required. 6. License Form Each license shall be numbered and shall show the name, residence and place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. 7. License Revocable The Board of County Commissioners, after reasonable notice and a full hearing, may revoke any license based upon a violation of this Resolution. 8. License Not Required No license shall be required for any per son eng aged excl usively in the business of sell ing commod i ties or providing services which are exempt from taxation under this Re sol ut ion. 9. violation of Resolution Any person engaged in the business of selling tang ible personal property at retail, or the furnishing of certain services as herein specified, without having first secured a license therefor as provided in this Resolution, shall be guilty of a violation of this Resolution. 10. Property and Services Taxed There is hereby levied and there shall be collected and paid a' Sales Tax in the amount as in this Resolution provided, upon the sale at retail of tangible personal -4- . '. . ".,. propectyand the furnishing of certain services, as provided in "The Eillergency Retail Sales Tax Act of 1935", set forth in Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, which provisions are incorporated herein by this reference. The tangible personal property and services taxable pursuant to this Resolution shall be the same as the tang ible personal property and serv ices taxable pursuant to Section 39-26-104, Colorado Revised statutes 1973, as amended, and shall be subj ect to the same exemptions as those spec ified in Sec tion 39-2 6-114, Colorado Rev ised Statutes 1973, as amended. 11. Amounts Excluded ~he amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended. 12. Delivery Charges Included The gross receipts from sales shall include delivery charges, when such charges are subject to the State of Colorado Sales and Use Tax imposed by Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, regardless of the place to which delivery is made. 13. General Exemptions There shall be exempt from taxation under the provisions of this Resolution, all of the tangible personal proper ty and serv ices which are exempt under the prov is ions of "The Emergency Retail Sales Tax Act of 1935", as set forth in Article 26, Title 39, Colorado Revised Statutes, 1973, as amended, which exemptions are incorporated herein by this reference including without limitation specifically: the exemption for sales of food as defined and specified in Section 39-26-102(4.5) and Section 39-26-ll4(1)(a)(XX), Colorado pevised Statutes, 1973, as amended; the exemption for sales and purchases of electricity, coal, wood, gas (including natural, manufactured, and liquified petroleum gas) fuel oil or coke, as specified in Section 39-26-ll4(1)(a)(XXI), Colorado Revised Statutes 1973, as amended~ and the exemption for sales and purchases of machinery or machine tools, as specified in Section 39-26-1l4(11), Colorado pevised Statutes 1973, as amended. 14. Non-Resident Exemption All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from the subj ect Sales Tax when such sales meet both of the following conditions: -5- ". (a) The purchaser is a nonresident of, or has its principal place of business outside of the Co unty; and (b) Such tang ible personal property is reg istered or required to be registered outside the limits of the County under the laws of the state of Colorado. There is hereby imposed upon all sales 15. Amount of Sales Tax of tangible personal property at retail and the furnishing of certain serv ices, as specified in Section 10 of this Resol ution, a one per cent (1%) Sales Tax upon the sale at retail of tangible personal property and the furnishing of certain services as provided in "The Emergency Retail Sales Tax Act of 1935" set forth in Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, and any amendment thereto enacted before or after the effective date of this Resolution, which provisions are incorporated herein by this reference. The imposition of the tax on the sale at retail of tangible personal property and the furnishing of certain services subject to this tax shall be in accordance with schedules set forth in the Rules and Regulations of the Department of Revenue of the State of Colorado and in accordance with any regulations enacted by separate resolution of the Boa rd. In the even t the seven pe rcen t 1 im ita tion pr ov ided in Sec tion 29-2-108, Colorado Revised Statutes, 1973, as amended, is to be exceeded in any municipality within Eagl~ County by the subject County Sales Tax, such limitation shall be exceeded by a maximum of one per cent in such municipalities. Should the proposed Eagle County Sales Tax be approved, then the sales tax rate in excess of 7% and the total sales tax imposed by the state of Colorado, the municipality in question, and Eagle County shall be as follows within each of the following municipalities: Sal es Tax Rate To tal Sal es Tax Rate Municipality In Excess of 7% Within Municipality Town of Vail 1% 8% Town of ~~inturn 1% 8% Town of fag 1 e 1% 8% -6- 16. Place of Sale For the purposes of this Resolution, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the Co un ty or to a common carr ier for deliver y to a destination outside the limits of the County. In the event a retailer has no permanent place of business in the County, or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the Sales Tax imposed by this Resolution shall be determined by the provisions of Article 26 of Title 39, Colorado Revised Statutes, 1973, as amended, and by rules and regulations promulgated by the Department .of Revenue of the state of Colorado. 17. Collection, Administration and Enforcement The collection, administration and enforcement of the Sales Tax imposed by this Resol ution shall be performed by the Director of the Department of Revenue of the State of Colorado in the same manner as the collection, administration and enforcement of the Colorado state Sales Tax. Accordingly, the provisions of Articles 26 and 21 of Title 39 and Article '2 of Title 29, Colorado Revised Statutes, 1973, as amended, and all rules and regulations promulgated by the Director of the Department of Reven~e pertaining to such collection, administration and enforcement, are incorporated herein by this reference. Pursuant to Section 29-2-106, Colorado Revised Statutes, 1973, as amended, the Board shall, following the special county election of November 3, 1981, and prior to November 16, 1981, request that the Director of the Department of Revenue administer, collect and d istr ibute- the Sales Tax hereby imposed. The Board, at the time of making such request, shall prov ide the following documents to the Director of the Department of Revenue: (a) A copy of this Resolution, certified by the County Clerk and Recorder; (b) Affidavits of Publication of this Resolution, as pr ov id ed here in, and the l\"ot ice of Elect ion pr ov id ed for in the Resol ution of the Board call ing the spec ial county election; and -7- (c) An Abstract of Election Pesults, certified as to the approval of the Sales Tax by a majority of the registered qualified electors of the County voting ther eon. In the event the Director of the Department of Revenue refuses to collect the Sales Tax imposed by this Resol ution, the Board shall be authorized to provide for the collection, administration or enforcement of such sales tax or to amend the Resol ution as prov ided herein to comply wi th the requirements of the Department of Revenue. 18. Use of Proceeds Thirty-five percent (35%) of the proceeds derived from the Sales Tax imposed hereby shall be devoted to and specifically earmar ked and pledged solely for 'capital improvements of the County or for payment of any obligations of the County entered into for such purposes. Said thirty-five percent (3S%) of such proceeds of the Sales Tax shall be deposited immediately upon being received or collected into a special fund hereby created and entitled the "County of Eagle, Colorado, Sales Tax Capital Improvement Fund," which Fund shall be kept separate from the general funds of the County and which Fund shall be used solel y to prov ide capi tal improvemen ts for the County. Upon deposit of said thirty-five percent (35%) of such Sales Tax proceeds into said Fund, said Sales Tax revenue so deposited shall thereafter not be available to be pledged or expended for any general county purpose. Fifteen percent (15%) of the proceeds der ived from the Sales Tax imposed hereby which is collected wi th respect to sales and furnishing of'services within each incorporated city or town within the County shall be distributed to the respective city or town in accordance with the amount of proceeds collected in the city or town in question. The remaining proceeds der ived from the Sales Tax im:p0sed hereby shall be used as determ ined from time to time by the Soard for Co un ty purposes, operations and services. 19. Amendments The Eoard, by a majority vote, may amend, alter or change this Resol ution, except as to increasing the one per cen t (1%) rate of tax herein imFOsed as to the Sales Tax, or as to the use of the County Sales Tax proceeds. 20. Election Upon adoption of this Resolution by the Board, the Sales Tax proposed hereby shall be referred to an election by the -8- .' ,- . qualified and registered electors of the COunty for their approval or rejection at a special county election to be held on Tuesday, the 3rd day of November, 1981. 21. Effective Date Upon approval of the Sales Tax by the qualified electors as herein provided, the provisions of this Resolution shall become effective and in force at 12:01 a.m. on the 1st day of January, 1982. 22. Vendor's Fee At the time of making a monthly return of the tax as required by this Resolution, every retailer shall be entitled to subtract from the tax so remitted a sum equal to three and one-third percent (3 1/3%) of .said tax as a fee, said fee to be known as the. "Vendor's Fee". Any retailer del inquent in remitting said tax shall forfeit such Vendor's Fee unless good cause be shown for the delinquent remittance. 23. Publication The Eagle County Clerk and Recorder is hereby directed to cause a copy of this Resolution to be published once each week for four consecutive weeks in the Eagle valley Enterpr ise, in Eagle, Colorado, in The Vail Trail, in Vail, Colorado, and in the Roaring Fork Valley Journal, in Carbondale, Colorado, prior to November 3, 1981. 24. Ratification of Prior Actions All actions not inconsistent with the provisions of this Resolution heretofore taken by the Board or officers and employees of the County, directed toward imposing a sales tax or referring the same to the registered qualified electors of the County, are hereby ratified, approved and confirmed. 25. Prior Inconsistent Actions All prior acts, orders or resolutions, or parts thereof, by the County in conflict with this Resolution are hereby repealed, except that this repealer shall not be construed to revive any act, order or resolution, or part thereof, heretofore repealed. 26. Severability If any section, paragraph, clause or provision of this Resol ution shall be adj udged to be inval id or unenforceable, the invalidity or unenforceablity of such section, paragraph, clause -9- - -.. .. or provision shall not affect any of the remaining sections, paragraphs, clauses or provisions of this Resolution, it being the intention that the various parts hereof are severable. ADOPTED AND APPROVED THIS 22ND DAY OF SEPTEMBER, 1981. EAGLE COUNTY, COLORADO (COUNTY) ( SEAL ) By {M S~ ~#I Cha rman Board of Co un ty Comm issioner s Eagle County, Colorado ATTEST: unty Cler k Eagle County, -10- : ., ~ ' . . ~ Commissioner tJ,' 1/,' t:J-/J1~ seconded the motion for the adoption of said Resolution and the question was put to a vote with the following result: AYE: Comm issioner s: Dale Grant Kei th Troxel Dan Will iams NAY: Comm issioner : The presiding officers thereupon declared that, a majority of all the Commissioners having voted in favor thereof, the motion was carr ied and the Resol ution was duly adopted. Thereupon, after consideration of other business to come before the Council, the meeting was adjourned. (COUNTY) ( SEAL ) 1M ,t:~;; ~rman Board of Co un ty Comm issioner s Eagle COunty, Colorado ATTEST: -11- .' '.r ' STATE' OF COLORADO ) ) SSe ) COUNTY OF EAGLE I, Johnnette Phillips, the duly appointed, qualified and acting County Clerk and Recorder of the County of Eagle, State of Colorado, do hereby certify that the foregoing pages, numbered 1 to 11, inclusive, constitute a true and correct copy of the Record of proceeding s of the Board of County Commissioners of said County, adopted at a regular meeting thereof held at the Eagle COunty Courthouse Annex, Eagle, Colorado, on Tuesday, the 22nd day of September, 1981, as recorded in the official Record of proceedings of the County kept in my office, insofar as said proceedings relate to a Resolution imposing a sales tax on the sale at retail of tangible personal property and the provision of certain services within the COunty; that said proceedings were duly had and taken ~ that the meetings were duly held; and that the persons were present at said meetings as therein shown. WITNESS my hand and the seal of Eag le Co un ty, COlor ado, this ~~ day of September, 1981. (COUNTY) ( SEAL ) -12- . "$' .r",. (Attach Affidavits of Publication of Resolution) -13-