HomeMy WebLinkAboutR85-10 levy of sales tax - town of basaltCommissioner 6,� Sri moved adoption
of the following Resolution
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 85--/0
COUNTY SALES TAX LEVIED IN LESS THAN THE ENTIRE COUNTY
WHEREAS, Pitkin County voters approved a county -wide
sales tax for the purpose of funding a mass transportation
system, and
WHEREAS, all municipalities entirely contained within
Pitkin County relinquished sufficient percentages of their
respective municipal sales taxes, if any, to enable Pitkin
County to impose its sales tax without violation of the
aggregate sales tax limitation contained in Section 29 -2 -108,
C.R.S.; and
WHEREAS, however, the Town of Basalt, situate in part
of Pitkin County, but situate primarily in Eagle County,
refused to relinquish any of its municipal sales tax, to the
effect that imposition of the Pitkin County sales tax in the
Pitkin County portion of Basalt would cause the aggregate sales
tax limitation to be exceeded in the Pitkin County portion of
Basalt, and
WHEREAS, accordingly, the State Department of Revenue
has refused to collect the Pitkin County sales tax because to
do so would cause violation of the aggregate sales tax
limitation within the Pitkin County portion of Basalt, and also
refuses to collect the sales tax in
except Basalt, on grounds that to do
than "county- wide ", in violation of
C.R.S.; and
all areas of Pitkin County
so would make the tax less
Section 29 -2- 103(1),
WHEREAS, the will of Pitkin County's voters to have a
sales tax to fund a mass transportation system has apparently
been thwarted because of the unique circumstances above - stated.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, Eagle County supports Pitkin County in its
efforts to obtain legislation to enable it to impose its
voter - approved sales tax.
THAT, such legislation either permit imposition of a
county sales tax in an area less than the entire geographic
area of the County, or permit waiver of the aggregate sales tax
limitation contained in Section 29 -2 -108, C.R.S., in portions
of the county in which the same is exceeded -- both only in the
case of circumstances such as those confronting Pitkin County,
in which the imposition of the county -wide sales tax is
precluded solely by refusal on the part of a municipality
situate in more than one county to relinquish enough of its
sales tax to enable either of its host counties to otherwise
impose one.
THAT, likewise, Eagle County would conceptually
support, if proposed in the future, similar legislation
permitting a waiver of the aggregate sales tax limitation
contained in Section 29 -2 -108, C.R.S., in those unique
circumstances where, because a municipality is situated in more
than one county, such municipality cannot fully impose nor
collect its municipal sales tax due to the imposition of a
county sales tax by only one of the counties in which such
municipality is situate, the percentage amount of which when
-2-
combined with the municipal sales tax and other applicable
sales taxes would result in the aggregate sales tax limitation
being exceeded.
MOVED, READ AND ADOPTED by the Board of County
Commissioners of the County of Eagle, State of Colorado, at its
regular meeting held they % day of January, 1985.
ATTEST:
By. ,"
�31erk of the oard of
County Commissioners
COUNTY OF EAGLE, STATE OF COLORADO
By and Through its
BOARD OF COUNTY COMMISSIONERS
David E. Mott, Chairman
Dona H. Telchi9` Commissioner
Commissioner �' (��7ftF�6s:� seconded adoption
of the foregoing resolution. The roll having been called, the
vote was as follows:
Commissioner David E. Mott .*�/z
Commissioner Richard L. Gustafson
Commissioner Donald H. Welch L%
This Resolution passed by 4,¢&k/ddyS vote of the Board of
County Commissioners of the County of Eagle, State of Colorado.
-3-
