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HomeMy WebLinkAboutR19-064 Special Sales Tax on the Sale of Tobacco Products Commissioner X.4-4—4L4— moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO.2019-0(.0 t A RESOLUTION PROVIDING FOR SUBMITTING TO THE REGISTERED AND QUALIFIED ELECTORS OF EAGLE COUNTY, COLORADO,A QUESTION AUTHORIZING THE LEVY OF A SPECIAL SALES TAX ON THE SALE OF CIGARETTES,TOBACCO PRODUCTS,AND NICOTINE PRODUCTS WHEREAS, C.R.S. §§ 29-2-103, 30-11-107, and 39-28-112 authorize the Eagle County Board of County Commissioners to levy, collect, enforce, and administer a special county sales tax upon all sales of cigarettes, tobacco products, or nicotine products within unincorporated areas of the county, in municipalities within the boundaries of the county that do not levy a municipal sales tax on such products, and where the county has entered into an intergovernmental agreement with a municipality pertaining to the county's levy, collection, enforcement, and administration on such tax; and WHERAS,according to a study from the Congressional Budget Office, every 10% increase in price per pack yields a 5-15%decrease in youth smoking and a 3-7%decrease in adult smoking; and WHEREAS, according to a 2014 study by the US Department of Health & Human Services,tobacco product use is started and established primarily during adolescence.Nearly nine out of ten cigarette smokers first try cigarette smoking by age 18, and 98%first try smoking by age 26; and WHEREAS,teen tobacco and nicotine use continues to be a top public health concern nationwide and in Eagle County. According to the November 2017 Healthy Kids Colorado survey, both cigarette and vaping use by Eagle Valley youths is on the rise; and WHEREAS, 39.3 percent of high schoolers reported use of vaping products within the past 30 days, compared to 27.1 percent in 2015; and WHEREAS, 13.1 percent of high schoolers reported smoking cigarettes within the past 30 days, compared to 10.5 percent in 2015; and WHEREAS , Eagle County teens are asking for the County to take action on smoking and vaping, and several high schoolers have made presentations to Eagle County and towns about the impact of vaping in their schools; and WHEREAS, recent polling shows that almost 70 %of voters indicated they would support the taxation of cigarettes,tobacco products, and nicotine products; and WHEREAS, Article X, Section 20 of the Colorado Constitution requires voter approval for any new tax,tax rate increase, and for collecting, retaining, and expending certain moneys above established limits; and WHEREAS,the Board wishes to submit to the registered qualified voters of Eagle county, at the general election to be held November 5, 2019 (the "Election") a question authorizing a special sales tax of up to four million, five hundred thousand ($4,500,000)dollars in 2020, and of such amounts as may be generated annually thereafter for the purpose of public health programs, education, and prevention, including without limitation through reducing teen vaping through education about the harmful contents of flavored nicotine products that appeal to children; local enforcement preventing the sale of vaping products, e-cigarettes and tobacco products to underage persons; and providing services that protect and improve public health such as substance abuse and other services; and WHEREAS, this election shall be conducted by the Eagle County Clerk and Recorder in accordance with the "Uniform Election Code of 1992,"Articles 1 to 13 of Title 1, C.R.S. NOW, THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO: Section 1. Certification of Question to Clerk and Recorder for Election. The following question is hereby certified to the Eagle County Clerk and Recorder and shall be presented at the election to be held on Tuesday,November 7, 2019.Notices required by Article X, Section 20 of the Colorado Constitution shall be provided by the Clerk and Recorder. Section 2. Form of Ballot Question.At the Election there shall be submitted to a vote of the registered qualified electors of the County the following title and question: SHALL EAGLE COUNTY TAXES BE INCREASED BY UP TO FOUR MILLION FIVE HUNDRED THOUSAND DOLLARS IN 2020 AND BY SUCH AMOUNTS AS MAY BE GENERATED ANNUALLY THEREAFTER BY THE IMPOSITION OF NEW TAXES AS FOLLOWS: BEGINNING JANUARY 1, 2020, THERE SHALL BE A NEW TAX OF TWENTY CENTS PER CIGARETTE OR FOUR DOLLARS PER PACK OF TWENTY CIGARETTES SOLD; BEGINNING JANUARY 1, 2020, THERE SHALL BE A NEW SALES TAX OF 40 PERCENT ON THE SALES PRICE OF ALL OTHER TOBACCO AND NICOTINE PRODUCTS; THE TERMS "CIGARETTE," "TOBACCO PRODUCT"AND "NICOTINE PRODUCT" HAVE THE SAME MEANINGS AS IN SECTION 18-13-121 OF THE COLORADO REVISED STATUTES; THE TAX REVENUES SHALL BE USED FOR THE SPECIFIC PURPOSES OF PUBLIC HEALTH PROGRAMS AND EDUCATION, INCLUDING, WITHOUT LIMITATION: • REDUCING TEEN VAPING THROUGH EDUCATION ABOUT THE HARMFUL CONTENTS OF FLAVORED NICOTINE PRODUCTS THAT APPEAL TO CHILDREN; • LOCAL ENFORCEMENT PREVENTING THE SALE OF VAPING PRODUCTS, E- CIGARETTES AND TOBACCO PRODUCTS TO UNDERAGE PERSONS; AND • PROVIDING SERVICES THAT PROTECT AND IMPROVE PUBLIC HEALTH SUCH AS SUBSTANCE ABUSE AND OTHER SERVICES; AND THAT EAGLE COUNTY MAY COLLECT, RETAIN,AND EXPEND ALL REVENUES OF SUCH TAXES AND THE EARNINGS THEREON,NOTWITHSTANDING THE LIMITATION OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAW? Section 3. Severability. If any part, section,paragraph, clause, or provision of this Resolution shall be adjudged to be invalid or unenforceable,the invalidity or unenforceability of such section,paragraph, clause, or provision shall not affect the remaining sections,paragraph, clauses, or provisions of this Resolution,the intent being that the various parts hereof are severable. Section 4. Actions. The officers and employees of Eagle County are authorized and directed to take all actions necessary or appropriate to effectuate the provisions of this Resolution. MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the '1/1 day of AU JS V , 2019. COUNTY OF EAGLE, STATE OF of % COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST: * * --.c4 01�1k�I • . Nose By: Clerk to the Board of n Mc 1.ueeney V County Commissioners ).. r � 14-;`—/: ��"/• Q 4TH fit, . � � /�� . . I� ' athy6 andler-Henry Comm?� MattScherr Commissioner Commissioner C,,1-" 4Dt•&M. - seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner McQueeney tt u. Commissioner Chandler-Henry Commissioner Scherr D. '- This resolution passed by f U vote of the Board of County Commissioners of the County of Eagle, State of Colorado F. The applicant has obtained and submitted any additional materials that, in the discretion of the Administrator, are necessary to make a determination under these Regulations; The Administrator may waive, at its discretion, specific submission requirements. The Administrator may refuse to accept an incomplete application. Article 9: Fees. A. The yearly fee for all licenses is $500. B. The fee for submitting a late renewal application is $250, in addition to the yearly licensing fee. C. The fee for reinstating a license after a suspension is $500. D. All licensing fees offset the actual costs to Eagle County of administering and enforcing these Regulations. Article 10: Changes in License. A. Transfer of Ownership. A licenses issued under these regulations is not transferrable or assignable. Any change of ownership requires a newJicense. B. Change of Location.A license issued under these regulations is limited to the location specified in the application. Selling Cigarettes,Tt4 ac o Products, or Nicotine Products at a different location requires a new license. A liceiii' tiief paid for a prior location cannot be applied to a new location. Article 11: Term of License and Renewal. All licenses are valid for one year from the date of issuance. Licensees should submit renewal applications at least thirty days before the expiration of a license. Article 12: Violations. The Administrator, in its reasonable discretion, may enforce these regulations through any reasonable means, including through suspending or revoking a license or offering to accept a payment in lieu of suspension or by pursuing any other legal remedies available. The Administrator may ensure compliance, including through investigatory methods including spot checks of businesses. If the Administrator finds a violation, it shall document the violation and notify the licensee in writing of any action required to correct the violation, or of any suspension, revocation, or fine as a result.Notifications and decisions of the Administrator will be mailed to the address submitted to the Administrator on the most recent application, by posting on the premises, or by personal service.Notification shall be deemed received three (3) business days after mailing by United States Mail, or on the day it is posted on the premises or delivered by personal service. Article 13: Denial of a License or Renewal. The Administrator may deny a license or renewal for the following reasons: A. Submitting an incomplete application; B. Violating these Regulations; C. Failing to timely remit any required special sales tax. Article 14: Decision and Appeal. Decisions of the Administrator regarding an application, renewal, suspension, or revocation will be issued in writing specifying the reasons for the decision. Within ten days of a decision,the application or license holder may request that the Administrator reconsider its decision by submitting a letter to the Administrator stating the grounds for the request. The Administrator may deny the request or issue a revised decision. Such decision shall constitute a final decision by the Administrator. A final decision by the Administrator is appealable to the Eagle County Board of County Commissioners, unless a separate Administrator has not been appointed. The party appealing the decision has the burden to demonstrate by a preponderance of the evidence that it has not committed a violation or that it is qualified to hold a license. Article 15: Entitlements. A license granted under these Regulations does not constitute an entitlement or vested right to any person. Article 16: Severability. If any provision of these regulations is invalidated by a court of competent jurisdiction, only the provision subject to the court's decision will be appealed or amended. All other provisions remain in full force and effect.