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Home My WebLink AboutR92-080 approving lodging taxC Commissioner �_..., moved adoption of the following Resolution: RESOLUTION OF THE COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO. 92 - A RESOLUTION APPROVING A LODGING TAX FOR CERTAIN PARTS OF EAGLE COUNTY AND SUBMITTING THE ISSUE TO THE ELECTORATE Whereas, Sections 30- 11- 107.5, 29 -2 -106, and 39 -26- 102(11), Colorado Revised Statutes, provide for a lodging tax for the advertising and marketing of local tourism; and Whereas, the Board of County Commissioners (the Board) has received a proposal from the Vail Valley Marketing Board for such a lodging tax (the Proposal); and Whereas, the Proposal suggests that a 1.65% tax be charged on the purchase price paid or charged to persons for rooms or accommodations as included in the definition of "sale" in Section 39 -26- 102(11), C.R.S., for the unincorporated areas of the County and those municipalities where no lodging tax is otherwise imposed. The purpose of the proposed tax is to fund advertising and marketing of tourism within Eagle County in order to balance the seasonal economy; and Whereas, Section 39- 26- 102(11), C.R.S., provides that "sale" [I]ncludes the transaction of furnishing rooms or accommodations by any person, partnership, limited liability company, association, corporation, estate, receiver, trustee, assignee, lessee, or person acting in a representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, under any concession, permit, right of access, license to use, or other agreement, or otherwise. J` r Whereas, the Board finds that the Proposal meets the requirements for such a proposal identified by applicable law. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of the County of Eagle, State of Colorado: That, the Proposal is hereby approved and is hereby referred to the registered electors of the unincorporated areas of the County and of the municipalities with the exception of the Town of Avon. That, the Town of Avon has enacted a lodging tax and shall therefore be excluded from the election to be held on this issue and from any resulting lodging tax, pursuant Section 30 -11- 107.5(1), C.R.S.; and That, the ballot question shall be referred to the voters at the next general election to be held November 3, 1992. The ballot question shall read: Shall Eagle County impose, county -wide within Eagle County, for the sole purpose of advertising and marketing tourism within Eagle County to balance the seasonal economy, a 1.65% tax on the purchase price paid or charged for rooms or accommodations as authorized by Sections 30- 11- 107.5, 29 -2 -106, and 39- 26- 102(11), C.R.S.? The effective date of the lodging tax shall be from January 1, 1993 through December 31, 1996. That, if such Proposal is approved by a majority of the electors at the November 3, 1992 general election, the lodging tax shall be collected as provided by statute and administered as follows: A. The Board shall establish a Tourism Fund Panel (the Panel) with the following composition and responsibilities: 1. The Panel, comprised of Eagle County residents, shall consist of no less than 3 members. -2- 2. The terms of the Panel members shall be for 1 year. 3. The Panel shall be composed of members from the tourism industry within the municipalities or unincorporated areas from which the lodging tax is collected. 4. The revenues generated by the lodging tax shall be used only to advertise and market tourism in Eagle County, Colorado. No revenue collected from such lodging tax shall be used for any capital expenditures, with the exception of tourist information centers. 5. To the extent feasible, the Panel shall advertise and market tourism for the benefit of those incorporated areas and municipalities from which the lodging tax revenues originated. 6. Where possible, the Panel will select established and proven marketing entities within the county formed for the purpose of advertising and marketing tourism in the municipalities and unincorporated areas west of Wolcott to administer funds generated within those areas. 7. Where possible, the Panel will select established and proven marketing entities within the county formed for the purpose of advertising and marketing tourism in the municipalities and unincorporated areas east of Wolcott to administer funds generated within those areas. 8. The Panel shall adopt Bylaws which shall be approved by the Board. B. All lodging tax revenues collected from such lodging tax, except for the amounts retained by the Colorado Department of Revenue for collection and enforcement, shall be credited to a separate "Eagle County Tourism Fund ". Such lodging tax revenues shall be disbursed by Eagle County in accordance with normal operating procedures. Annually, the Panel shall adopt a budget for expenditure of lodging tax revenues, which shall be part of the Eagle County Budget approved by the Board. In the -3- y'I B 0 C first calendar quarter of each year, the Panel shall provide the Board with a written report, including a financial accounting, detailing how lodging tax revenues were spent the prior year. C. All costs incurred by Eagle County regarding the lodging tax election shall be reimbursed to the Eagle County General Fund from the Eagle County Tourism Fund. D. The Board may adopt such uniform rules and regulations as may be necessary for the administration and enforcement of the lodging tax, and the Board may enter into any agreements necessary for the administration and enforcement of this Resolution and the lodging tax. That, the County Clerk and Recorder shall publish the text of such lodging tax proposal four separate times, a week apart, in a newspaper of general circulation within the County. That, if any provision of this Resolution or the application thereof by or to any person, entity or circumstance is held invalid, such invalidity shall not affect any other provision or application of the Resolution which can be given effect without the invalid provision or application, and to this end, the provisions of this Resolution are declared to be severable. MOVED, READ, AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, at its meeting held the 1 day of September 1992. COUNTY OF EAGLE, STATE OF COLO. By and Through Its BOAKD OF OOUNTY COMMISSIONERS County Commissioners By: son/ /Chairman Dohald"H. Welch, ssioner eorg A. Gates, Commissioner -4- C) Commissioner �� seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Donald H. Welch Commissioner George A. Gates Commissioner Richard L. Gustafson {&E-D'Ek This Resolution passed by 1 - vote of the Board of County Commissioners of the County of Eagle, State of Colorado. -5-