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R85-10 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-