HomeMy WebLinkAboutR22-051 Lodging Tax Question DocuSign Envelope ID:5ED1FC30-2B7C-416F-84EB-2A6D9B177A1D
Commissioner chandler-Henry moved
adoption of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2022 - 051
A RESOLUTION PROVIDING FOR THE SUBMISSION TO THE REGISTERED,
QUALIFIED ELECTORS OF UNINCORPORATED EAGLE COUNTY AND THE
TOWN OF GYPSUM, COLORADO,A QUESTION AUTHORIZING THE LEVY OF A
LODGING TAX OF 2% ON THE RENTAL FEE, PRICE, OR OTHER
CONSIDERATION PAID OR CHARGED FOR THE LEASING,RENTAL, SALE OR
FURNISHING OF A ROOM OR ACCOMMODATION FOR A SHORT-TERM PERIOD
IN ORDER TO PROVIDE ADDITIONAL CHILDCARE AND AFFORDABLE
HOUSING FOR LOCAL WORKERS, SAID QUESTION TO BE SUBMITTED AT THE
ELECTION TO BE HELD NOVEMBER 8,2022; PRESCRIBING THE FORM OF
BALLOT QUESTION FOR SUBMISSION AT SAID ELECTION,AND PROVIDING
FOR CERTIFICATION OF THE ELECTION QUESTION TO THE COUNTY CLERK
AND RECORDER.
WHEREAS,Eagle County faces a persistent lack of quality and affordable childcare and
housing for our local workforce;
WHEREAS, Counties were formerly authorized to levy a 2% lodging tax on short-term
rentals for the purpose of advertising and marketing only. Eagle County has not levied such a
tax;
WHEREAS, House Bill 22— 1117 expanded the allowable uses for lodging tax proceeds
to also include childcare and housing for the tourism-related workforce, including seasonal
workers, and for other workers in the community;
WHEREAS, an Eagle County lodging tax would not apply within any municipality
levying their own lodging tax. Currently, all but one of our municipalities have their own
lodging tax, including Avon, Basalt, Eagle, Minturn, Red Cliff, and Vail;
WHEREAS, an Eagle County lodging tax would, therefore, be limited to the
unincorporated areas of Eagle County and the Town of Gypsum. Accordingly, only the
registered, qualified voters in unincorporated Eagle County and the Town of Gypsum will vote
on the question;
WHEREAS, the expanded uses for lodging tax revenue has created an opportunity to
help mitigate the impacts caused by a tourism-based economy from those using our short-term
lodging;
WHEREAS, an Eagle County lodging tax will provide more equalized taxes on lodging
throughout Eagle County as most municipalities already have imposed such a tax;
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WHEREAS,pursuant to Sections 30-11-107(1)(d), 30-11-107.5, 29-2-114, and 29-2-
115, C.R.S., the Eagle County Board of County Commissioners (hereinafter"Board") is
authorized to apportion and order the levying of taxes as provided by law;
WHEREAS, the Board wishes to submit to the registered, qualified electors of
unincorporated Eagle County and the Town of Gypsum, at the election to be held on November
8, 2022, a question authorizing a lodging tax of 2% on the rental, fee, price or other
consideration paid or charged for the leasing, rental, sale or furnishing of a room or
accommodation for a short-term period in order to provide additional childcare and affordable
housing opportunities for our local workforce;
WHEREAS,Article X, Section 20 of the Colorado Constitution requires voter approval
for, among other things, any new tax, tax rate increase, and for collecting, retaining and
expending certain moneys above established limits; 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 8, 2022. Notices required by Section 30-11-
107.5(3)(e), C.R.S. and 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:
"Eagle County Ballot Issue 1A—Lodging Tax to Support Local Workforce
SHALL EAGLE COUNTY TAXES BE INCREASED BY $3,000,000 ANNUALLY
COMMENCING JANUARY 1, 2023, FROM A TWO PERCENT (2%) LODGING EXCISE
TAX ON THE RENTAL FEE, PRICE, OR OTHER CONSIDERATION PAID OR CHARGED
FOR THE LEASING, RENTAL, SALE OR FURNISHING OF A ROOM OR
ACCOMMODATION FOR A SHORT-TERM PERIOD (A PERIOD OF LESS THAN 30
CONSECUTIVE DAYS) IN EAGLE COUNTY, EXCLUDING THE MUNICIPALITIES OF
AVON, BASALT, EAGLE, MINTURN, RED CLIFF AND VAIL THAT CURRENLTY HAVE
THEIR OWN ADOPTED LODGING TAX, IN ORDER TO SUPPORT OUR LOCAL
WORKFORCE AND QUALITY OF LIFE BY PROVIDING ADDITIONAL CHILDCARE
PROGRAMS AND AFFORDABLE HOUSING OPPORTUNITIES FOR LOCAL WORKERS,
WITH TEN PERCENT(10%) OF SAID REVENUE USED FOR ADVERTISING AND
MARKETING LOCAL TOURISM AND THE REMAINING NINETY PERCENT(90%)
USED TO SUPPORT OUR LOCAL WORKFORCE, WITH ALL SUCH OPERATING AND
CAPITAL EXPENDITURES SUBJECT TO AN ANNUAL INDEPENDENT AUDIT AND
SPENT IN COMPLIANCE WITH LOCAL GOVERNMENT BUDGET LAWS AND
PROGRAM CRITERIA DEVELOPED AND APPROVED BY THE BOARD OF COUNTY
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COMMISSIONERS IN A NOTICED AND PUBLIC MEETING, AND SHALL THE FIRST
YEAR REVENUES, AND WHATEVER ADDITIONAL AMOUNTS ARE RAISED
ANNUALLY THEREAFTER, BE COLLECTED AND SPENT AS A VOTER APPROVED
REVENUE CHANGE NOTWITHSTANDING ANY LIMITATION OR CONDITION UNDER
ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER
PROVISION OF LAW?
YES/FOR NO/AGAINST"
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,paragraphs,
clauses or provisions of this Resolution, it being the intention 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.
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DocuSign Envelope ID:5ED1 FC30-2B7C-416F-84EB-2A6D9B177A1 D
MOVED, READ AND ADOPTED by the Board of County Commissioners of the
County of Eagle, State of Colorado, at its regular meeting held the 21st day of July, 2022.
DocuSigned by:
F ��gL COUNTY OF EAGLE, STATE OF
COLORADO,by and Through Its
ATTEST: �o BOARD OF COUNTY COMMISSIONERS
DocuSigned by: DocuSigned by:
ErtfitAA btib iu,, By: 1Ic
l''''" �`�/�,""'.ss
Y UbLYL4 yb4 (.H4 l 01 4(P..
Clerk to t ie hoard of Jeanne`McQueeney
County Commissioners Chair
DocuSigned by:
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�acAehanfe 1 b us...
Kathy r-Henry
Commissioner
E�ADowcuSignned by:
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Matt criers t'
Commissioner
Commissioner Scherr seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner McQueeney Aye
Commissioner Chandler-Henry Aye
Commissioner Scherr Aye
This Resolution passed by 3/0 vote of the Board of County
Commissioners of the County of Eagle, State of Colorado