HomeMy WebLinkAboutR23-041 Establishing the Lodging Tax Fund and Appointing a Citizen Panel DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
Commissioner scherr moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2023 - 041
RESOLUTION ESTABLISHING
THE EAGLE COUNTY LODGING TAX FUND;
APPOINTING A CITIZEN PANEL TO ADMINISTER THE TOURISM DOLLARS
FROM WITHIN THE LODGING TAX FUND; AND
ESTABLISHING PROGRAM CRITERIA FOR THE ADMINSTRATION OF THE
CHILDCARE AND HOUSING DOLLARS FROM WITHIN THE LODGING TAX FUND
WHEREAS, on November 8, 2022,the voters of Eagle County approved Eagle County
Ballot Issue 1A("Issue 1A")which provides within unincorporated Eagle County and the Town
of Gypsum for the levy of 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, the proceeds of which will be held by Eagle County in a
separate fund and will be spent as outlined below (herein referred to as the "Lodging Tax Fund");
and
WHEREAS,pursuant to C.R.S. § 30-11-107.5(1.5)(b) and the provisions of Issue 1A,
ten percent(10%) of the Lodging Tax Fund must be used for advertising and marketing local
tourism (the "Tourism Dollars") and the remaining ninety percent(90%) may be used to support
our local workforce and quality of life by providing additional childcare programs and affordable
housing opportunities for local workers (the"Childcare and Housing Dollars"); and
WHEREAS,Ballot Issue 1A provides that all operating and capital expenditures from
the Lodging Tax Fund will be 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 Commissioners (the"Board") in a noticed and public meeting; and
WHEREAS, C.R.S. § 30-11-107.5(3)(e) requires that the cost of the election that was
initially paid out of the general fund must be reimbursed from the Lodging Tax Fund; and
WHEREAS, C.R.S. §30-11-107.5(4)(b) requires that the Board select a panel of no less
than three citizens from within the local tourism industry to administer the Tourism Dollars
according to the criteria set forth at C.R.S. § 30-11-107.5 (4)(a)through(c); and
WHEREAS,the Board wishes to establish the Eagle County Advertising and Marketing
Local Tourism Citizen Panel (the "Panel"), and develop the ongoing standards and conditions for
the appointment of members to the Panel in future years; and
WHEREAS,pursuant to Ballot Issue 1A, the Board must also develop and approve
I
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
program criteria to utilize the Childcare and Housing Dollars to support our local workforce and
quality of life by providing additional childcare programs and affordable housing opportunities
for local workers; and
WHEREAS, in furtherance of the purposes of Ballot Issue IA, and to provide for orderly
programs and process for implementation of Ballot Issue 1A, it is hereby determined appropriate
and in the public interest to adopt this Resolution to: (1) establish the Lodging Tax Fund; (2)
appoint a citizen panel to administer the Tourism Dollars; and (3) establish program criteria to
guide the expenditures for the Childcare and Housing Dollars.
NOW, THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT,with the passage of Ballot Issue 1A, and pursuant to C.R.S. § 30-11-107.5(4)(a)
the Eagle County Lodging Tax Fund is hereby established, and the cost of the election will be
reimbursed to the Eagle County General Fund out of the Lodging Tax Fund.
THAT, as set forth and in accordance with the criteria and requirements described below,
the Eagle County Advertising and Marketing Local Tourism Citizen Panel(the"Panel") is
hereby established.
THAT, the Panel shall consist of three(5) full-time residents of Eagle County who shall
administer the Tourism Dollars to advertise and market tourism for the benefit of unincorporated
Eagle County.
THAT,there shall be one (1) Panel member who represents unincorporated Eagle
County and the Town of Gypsum at large, and the remaining four(4)Panel members will be
selected to represent each of the four(4) discrete districts, described as follows:
1. The Beaver Creek/Eagle Vail Area, which is unincorporated Eagle County east of
the western point line of the town of Avon boundary. This includes areas such as Beaver
Creek, Bachelor Gulch, Eagle Vail, and other unincorporated areas;
2. The Edwards/Wolcott Area, which is unincorporated Eagle County within the
Eagle River Valley west of the western point line of the town of Avon boundary. This
includes areas such as Edwards, Arrowhead, Singletree, Homestead, Lake Creek,
Cordillera,Wolcott, Bond, McCoy, and other unincorporated areas;
3. The Roaring Fork Area, which his unincorporated Eagle County within the
Roaring Fork Valley; and
4. The Town of Gypsum, which is within the municipal boundaries of the Town of
Gypsum.
THAT, the following individuals shall be appointed to the Panel for staggered terms,
with reappointments or replacement appointments being for three-year terms for each position:
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
1. Beaver Creek/Eagle Vail Area Representative: Jeff Andrews - 2 year term.
2. Edwards/Wolcott Area Representative: Hanna Albertson- 2 year term
3. Town of Gypsum Representative: Ben Dodd- 1 year term
4. Roaring Fork Area Representative: Betina Infante - 3 year term
5. At large unincorporated Eagle County and Town of Gypsum Representative: Tom
Boyd- 3 year term
THAT, members of the Panel shall be subject to state law relating to expenditure of
Tourism Dollars under C.R.S. § 30-11-107.5(4)(a) through(c), and Open Public Meetings
(C.R.S. § 24-6-401, et. seq.) and conflicts of interest regarding expenditure of Tourism Dollars.
In addition, a member shall be prohibited from voting on a project for funding in which they
have an interest. Said conflict must be disclosed by the member as soon as such member
becomes aware of the potential conflict.
THAT, the Panel shall create and approve bylaws, to be approved by the Board of
County Commissioners, which among other things,require the Panel to convene a minimum of
once a year or as otherwise necessary for administration of the Tourism Dollars and for
performing its other functions under this Resolution.
THAT, the Panel shall be responsible to submit to the Board a written report regarding
expenditures of Tourism Dollars on a yearly basis, no later than January 31 of the following year.
THAT, the program criteria for expenditure of Childcare and Housing Dollars from
within the Lodging Tax Fund, as set forth in Exhibit B (Early Childhood Guiding Principles) and
Exhibit C (Housing Units Guiding Principles), attached hereto and incorporated herein by this
reference, which was presented for consideration by staff and considered by the Board during a
public meeting on January 10, 2023, are hereby adopted.
THAT,the program criteria set forth in Exhibit B and Exhibit C outlines how the
Childcare and Housing Dollars will be used to support Eagle County's local workforce and
quality of life by supporting additional childcare programs and affordable housing opportunities
for local workers.
THAT, the Board may amend or modify this Resolution and the program criteria set
forth in Exhibit B or Exhibit C, or any condition or provision contained herein, in accordance
with the law so long as such changes or modifications are considered in a public meeting and
comply with the voter-approved uses of the funding described in Ballot Issue 1A.
THAT,the Board hereby finds, determines and declares that this Resolution is necessary
for the public health, safety and welfare of the residents of the County of Eagle, State of
Colorado.
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
MOVED, READ AND ADOPTED by the Board of County Commissioners of the
County of Eagle, State of Colorado, at its regular meeting held the 13 day of June, 2023.
r-- DocuSigned by:
I0..., COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
`OLO,,.d° BOARD OF COUNTY COMMISSIONERS
ATTEST: DocuSigned by:
,-DocuSigned by: �,,,�I,.
rtlit& 0-'61riuA' By: f C6A-itur—tkumi
Cler fil of Kathy Chandler-Henry
County Commissioners County Commissioners Chair
DocuSigned by:
Sdkur
h citt
73...
Commissioner
LimecDocuSigned by:
IIeleQuteeney
Commissioner
Commissioner scherr seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Chandler-Henry Aye
Commissioner Scherr Aye
Commissioner McQueeney Aye
This resolution passed by 3/0 vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
•
EXHIBIT A
lott
'116;g1PIF IP'1‘11.116
it 44111** . '''''''' '' lif4Vily2,,
Ikr..ik 0 ...0..,,'.14. '
"-,A11111. 1 --,-.411,644 rfiii''''% ' I'
040100
At
,,,40*. - _. . ,
, , .0,..,4 „..0,... , , ,,,.. ak„.444, ::
4f r
toy.
0 to% 4 404,, :00.,,,i,E3r:,:iil'ii7,r..;,.,.iititio:14,7"..'."44;''..;1140."*„. :44.4:: : ,,...71,‘ ;7:,..„,,;.,:41,,se,,,I.:, ,‘: -'%7.:1---•,-:-----i. 711:- .
' .,--4-*ft.,440.1%,'-10,11 *. ...100i'r .' '''i '3.:.'''.,Mr . '''i.'
4
40,,,,,,,,l, ..,
To
„,,,t 4
,, ,,
tri4)0faiik . Jile lita„, , -
PolleirMIOWrivear7°4 ,,
1' ' - - .--‘
i lir , - lik'
• 41
41.•
..,,, ......
440114t
11
a fly
xa
, ft/1/4*,,,0011,
ri,.., ,....... ,. ,7'., '. ' .''',.3:,O:r'';'if„e''''.'''.2, ';,! .' ' : :'.,::‘;' 1. 'r r..i: ' r
""AL.,,
.Ili ..,...-,
Beaver Creek/EagleVail Area
Edwards/Wolcott Area
' . Roaring Fork Area
oI Town of G sum
&��, YP
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
EXHIBIT B
°11111ki; EARLY CHILDHOOD GUIDING PRINCIPLES
EFFECTIVE DATE: 01/01/2023
STATEMENT: Eagle County has adopted a set of strategic priorities that
includes supporting its workforce, and more specifically, providing early
EAGLE COUNTY childhood care and education. The primary objective of this guiding
principles document is to establish a broad framework for how to
implement this strategic priority.
Background and Definitions
The Eagle County community has long struggled with the lack of quality early childhood education and care
options that are accessible and affordable to its workforce. Eagle County, in partnership with the Eagle
County School District, commissioned the 2016 Early Childhood Roadmap which indicates that there may be
1,381 children whose families may need or want licensed care, but may not be getting it.The COVID19
pandemic both highlighted the critical importance of licensed child care,to ensure emergency responders
and others critical to the workforce were able to continue working, and increased the pressure on a
low-wage, high-stress profession. This guiding principles document outlines the framework within which
staff will work in partnership with key stakeholders to bring solutions to the Eagle County workforce and
residents.
Implementation
Eagle County drafted two strategic goals in 2022-increasing access to child care and child care subsidies by
maximizing enrollment in the Child Care Assistance Program(CCAP)and increasing quality in licensed child
care programs through increased coaching investments by December 31, 2023.
There is no one solution to child care challenges in Eagle County. Investments to subsidize childcare
programming, attract and retain a high-quality ECE professional workforce, address safety needs and other
overhead costs are all part of supporting a more resilient system. Using the Eagle County Early Childhood
Roadmap as a guide, staff will seek out projects that meet as many of the following criteria as possible.
• Accessibility: "Accessibility refers to the ability of families to secure a spot for their child in childcare
or an early learning program.A well-functioning system should meet the demand for children from
0-5 years old.To do so, sufficient programs must operate at their desired enrollment capacity during
convenient hours and year-round for working parents. Programs must also be conveniently located
for families. Family, friends, and neighbor care is often the only accessible option due to geographic
constraints or the need for flexible or unusual hours."
• Affordability:"High-quality childcare and early education is a labor intensive industry. Childcare
centers often report that 80 percent or more of their business expenses are for employee pay, even
though childcare workers are among the lowest-paid professionals in the country.The US
Department of Health and Human Services has stated that no more than 10 percent of a family's
income should be spent on childcare for it to be considered affordable."
• Quality:"For childcare and early learning to make a positive difference in child development and
future educational success, children must attend quality programs. High-quality programs provide
quality programming-curriculum, instruction and teacher-child interaction -delivered by effective
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
teachers.The highest quality programs also recognize that successful early learning takes place
beyond the childcare or early learning provider's walls in the child's home, and that a child's physical
and mental health needs must also be met."
• Evidence Informed: Investments will be evidence informed and based in best practices from the
early childhood field.
• Timeliness: Priority will be given to high-and immediate-impact investments. It is critical to prioritize
strategies that can support Eagle County children and families as quickly as possible.
• Equity: Priorities and investments must reflect principles of equity, diversity, and inclusion, and
support programs, children, and families regardless of race, ethnicity, gender, income, address,
and/or primary language.
Ongoing Oversight and Governance
The advisory group and steering committee making recommendations on the most impactful use of these
funds will bring together and leverage existing groups of stakeholders and established organizational
structures. This collaboration will work to meet the goals assigned to a"coordinating entity"as defined in
the Roadmap,to include the following functions: to facilitate the development of common goals,gain
commitment for achieving those goals, and build a broad base of active support for these goals across the
community.
Participants may include: community businesses and employers; county and local governments; non-profit
organizations; parents; schools; and early childhood professionals and providers.
Funding
The Lodging Tax passed by voters in November 2022 will bring in up to $3 million of revenue annually for
early childhood programming and housing needs.
• Funds should be leveraged with state grants or other funding streams when possible.
• Local fundraising opportunities for additional investment into early childhood should be explored.
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
EXHIBIT C
HOUSING UNITS GUIDING PRINCIPLES
EFFECTIVE DATE: 05/24/222
STATEMENT: Eagle County has adopted a set of strategic priorities that
includes supporting its workforce, and more specifically, implementing
EAGLE COUNTY innovative solutions to encourage affordable housing.The primary
objective of this guiding principles document is to establish a broad
framework for how to implement this strategic priority.
Background and Definitions
The Eagle County community has long struggled with the lack of housing that is affordable to its workforce.
Eagle County, through the Eagle County and Development Authority("ECHDA"), has commissioned several
studies outlining the need for affordable housing. The 2018 Housing Demand Study indicates that by the
year 2025 the community will need 5,900 in additional occupied housing units.The 2021 Mountain
Migration study showed that the COVID19 pandemic accelerated the need for workforce housing in Eagle
County and other mountain communities.This guiding principles document outlines the framework within
which staff will work to bring solutions to the Eagle County workforce and residents.
Implementation
Eagle County drafted two strategic goals in 2021 -increasing inventory of affordable homes by 400 units by
December 31, 2023 and plan, design, entitle and partner to ensure 500 additional units are construction
ready by December 31, 2023.
There is no space for the perfect affordable housing project in Eagle County. Project trade-offs include
location, timing, and price. We will not let the"perfect"get in the way of the"good"and staff will seek out
projects that meet as many of the following criteria as possible.
• Location- it is not a requirement of this framework that investments are equal in all geographic
areas, however ideally units should be spread up and down the Eagle River valley and in the El Jebel
area within Eagle County. Housing should be near the jobs and spread throughout areas that are
desirable to the workforce. Large projects should be located on the valley floor with easy access to
transportation, services and other amenities. Infill should be valued more than the creation of
entire new communities.We acknowledge that costs and subsidies will be elevated in certain areas.
• Timing-the time for action is now.There is a sense of urgency around this issue today, so projects
that can deliver units quickly should be pursued.While land banking can be considered, it should be
balanced with providing Units in the near term.
• Conversion of existing units and construction of new units-we can not build our way out of this
problem.The conversion of existing units from vacant or unaffordable units into units that are
occupied by full time residents and with increased affordability should be a focus. Density should be
added in existing neighborhoods when possible. New neighborhoods should be carefully designed
and allow for maximum efficiency of new products. New units should generally be smaller and
projects more dense to ensure the maximum number of households can be served. Work should be
done with towns and homeowners associations to make building accessory dwelling units in existing
neighborhoods easier.
DocuSign Envelope ID:A60A7418-E9A4-4D0D-B388-D197EABE5373
• Target market-we need to serve both homeowners and renters. Projects that include units that
would be appealing to seniors should be considered.To keep residents and families in the
community for the long term and build generational wealth, homeownership should be a high
priority for Eagle County.We acknowledge that the per unit subsidy needed may be higher for
ownership units because the availability of state and federal subsidies for these units has
traditionally been lower than for rental projects.
• Affordability-there are not enough units to house the workforce of Eagle County, regardless of
household income.While income caps are not required,the level of funding should match the
length of time and depth of affordability. Price capped restrictions should be valued significantly
more than resident occupied restrictions.
• Energy efficiency-we should be mindful of greenhouse gas emissions in newly designed projects,
and balance financial returns and availability of energy efficient products. Goal of new projects
should be net zero, but net zero ready, all electric, and/or electric ready projects will be considered.
The cost of these improvements should neither drive nor drag the development plan, however
should be a part of the discussion. Connections will be made with existing programs such as the
Energy Smart program to ensure units that come into the workforce housing inventory have access
to inexpensive and/or incentivized energy improvements.
Funding
While neither Eagle County nor ECHDA have a dedicated funding source for housing, Eagle County dedicated
$10 million from general fund reserves and the sale of a significant ECHDA asset generated an additional
$50 million, making approximately$60 million available to implement this policy.
• Funds should be leveraged with loans or matching funds when possible.
• When rental projects are funded, a loan should be considered so the dollars can be revolved into
new projects in the future.
• While we are not setting a firm date for when the $60 million should be spent, staff should work to
spend the dollars with a sense of urgency, balanced with the need for ongoing operations of ECHDA
and today's inflated construction and land costs.
• Partners should be sought for all projects. Partners may include municipalities, special districts, non
profit organizations, etc.