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HomeMy WebLinkAboutR1978-29 Proposal for Countywide Sales Tax;I-� RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Proposal for Countywide Sales Tax WHEREAS, the Board of County Commissioners of the County of Eagle, State of Colorado, hereinafter referred to as the "Board," is authorized pursuant to Section 29 -2 -101, et seq., C.R.S. 1973, as amended, to adopt a proposal for a Countywide sales tax; and WHEREAS, the Board has determined that it is in the best interest of the citizens of the County to maintain current levels of ad valorem taxation or reduce ad valorem taxation; and WHEREAS, the Board has determined that due to increasing demands for governmental services and the affects of economic inflation, the costs of County government are increasing; and WHEREAS, the Board is required by law to maintain appropriate levels of governmental service for the public health, welfare and safety; and WHEREAS, the Board has determined that visitors to Eagle County create a substantial impact on County governmental services; and WHEREAS, the Board has determined that a Countywide sales tax is an appropriate, equitable and necessary alternative source of County revenue; NOW THEREFORE, be it resolved by the Board of County Commissioners of the County of Eagle, State of Colorado: THAT, a proposal for a Countywide sales tax be referred to the qualified electors of the County of Eagle at the next general election, i.e., November 7, 1978; and THAT, said proposal for a Countywide sales tax shall _provide as follows: 1. There is levied, and there shall be collected and paid, a tax in the amount of $.01 on each full dollar of the sales price; and for fractional parts of a dollar of each such sales price in excess of $0.51, the tax shall also be $.01, as follows: a. On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail or the furnishing of services; b. In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration or purchase price, the fair market value of the exchanged Property, if such exchanged property is to be sold thereafter in the usual course of the retailer's business; 99 GrxY�y . C. Upon telephone and telegraph services, whether furnished by public or private corporations or enterprises for all intra- state telephone and telegraph service; d. For gas and electric service, whether furnished by municipal, public, or private corporations or enterprises, for gas and electricity furnished and sold for domestic and come' kciw;/ consumption and not for resale, upon steam when consumed or used by purchaser and not resold in original form whether furnished or solid by municipal, public, or private corporations or enterprises; e. Upon the amount paid for all meals and cover charges, if any, furnished in any restaurant, eating house, hotel, drug store, club, resort, or other such place at which meals or food are regularly sold to the public; f. On the entire amount charged to any person for rooms or accommadations as designated in Section 39 -26 -102 (11), C.R.S. 1973, as amended. 2. There shall be exempt from taxation under the provisions of said Countywide sales tax the following: a. All sales to the United States government, to the State of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only; b. All sales made to religious, charitable, and eleemosynary corporations, in the conduct of the regular religious, charitable or eleemosynary functions and activities; C. All sales which the State of Colorado is prohibited from taxing under the constitution or laws of the United States or the State of Colorado; d. All sales of cigarettes; e. All sales of drugs dispensed in accordance with a prescription and all sales of prosthetic devices; f. All sales and purchases of commodities and services under the provisions of Section 39 -26 -102 (11),C.R.S. 1973, as amended, to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guest house, guest ranch, mobile home, movable structure, auto camp, trailer court or park, and who enters into or has entered into a written agreement for occupancy of a room or accomodations for a period of at least thirty consecutive days during the calendar year or preceding year; g. All commodities which are taxed under the provisions of Article 27 of Title 39, C.R.S. 1973, as amended, and all commodities which are taxed under said provisions and the tax is refunded, and all sales and purchases of aviation fuel upon which no Colorado sales tax was in fact collected and retained prior to July 1, 1963, shall be" exempt from taxation under said Countywide sales tax. h. Should a d.ispu-:�e arise between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation under this section, nevertheless the seller shall. -2 collect- and the nurcha c pall pay the tax and the sells all thereupon issue to the purchaser a receipt or certificate, on forms pr(-,- becl by the executive director of the Colorado Eepartmcnt of 1evente, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the executive director for a refund of such taxes, and it is then the duty of the executive director to determine the question of exemption. The purchaser may request a hearing pursuant to Section 39 -21 -103, C.R.S. 1.973, as amended, and the final determination of the executive director may be appealed to the district court pursuant to Section 39 -21 -105, C.R.S. 1973, as amended; i. All sales made to schools, other than schools held or conducted for private or corporate profit. 3.For the purposes of this sales tax proposal, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to a detination outside the limits of the County of Eagle, including all of the incorporated cities or towns within the County, or to a common carrier for delivery to a destination outside said limits. The gross receipts from such sales shall include delivery charges when such charges are subject to the Colorado State sales tax imposed by Article 26 of Title 39, C.R.S. 1973, as amended, regardless of the place to which delivery is made. If a retailer has no permanent place of business within the County of Eagle, or any of its incorporated cities or towns, or has more than one place of business, the place at which the retail sales are consummated for the purpose of a sale tax imposed hereby, shall be determined by the provisions of Article 26 of Title 39, C.R.S. 1973, as amended, and by the rules and regulatiora promulgated by the Colorado Department of Revenue. Notwithstanding any other provision of this proposal, the value of construction and building materials on which a use tax has previously been collected by an incorporated town, city or county in the State of Colorado shall be exempt from this Countywide sales tax if the materials are delivered by the retailer or his agent to a site within the limits of the County of Eagle or any of its incorporated cities or towns. 4. The amount subject- to said Countywide sales tax shall not include the amount of sales or use tax imposed by Article 26 of Title 39, C.R.S. 1973, as amended, (Colorado State sales and/or use tax) . 5. On sales of personal property on which a specific ownership tax has been paid or is payable, shall be exempt from said Countywide sales tax when such sales rreet both of the following conditions: a. The purchaser is a nonresident of, or has his principal place of business outside of the County of Eagle, or any of the incorporated territory therein; and b. Such personal property is registered or required to be registered outside the limits of the County of Eagle or.any of the incorporated territory therein, under the laws of the State of Colorado. -3- t �"w 6. All sums collected pursuant to said Countywide sales tax shall be distributed as received from the Colorado Department of Revenue between the County of Eagle and all of the existing incorporated cities or towns within said County on the basis of 87.5% of the net revenue collected pursuant to said Countywide sales tax from within the corporate limits of the respective incorporated cities or towns within this County, on a prorata basis of actual collections from each respective city or town. Provided, further, that in no event shall the County share of said sales taxes collected from any individual incorporated city or town within the County of Eagle exceed the sum of $100,000.00 per year. 7. The County Clerk and Recorder of this County shall submit this proposal on the ballot for the next general election to be held November. 7, 1978, and the question shall be in the following form: SHALL THE COUNTY OF EAGLE ADOPT A COUNTYWIDE SALES TAX IN THE AMOUNT OF 1% ON EACH FULL DOLLAR.ON THE RETAIL SALE OF TAXABLE PERSONAL PROPERTY OR SERVICES: PROVIDED 87.5% OF THE NET REVENUES COLLECTED FROM WITHIN THE RESPECTIVE EXISTING MUNICIPALITIES OF SAID COUNTY SHALL BE RETURNED TO SAID MUNICIPALITIES ON A PRORATA BASIS OF ACTUAL COLLECTIONS FROM EACH RESPECTIVE MUNICIPALITY; AND PROVIDED A MAXIMUM AMOUNT COLLECTED AND RETAINED FOR COUNTY PURPOSES FROM ANY SUCH EXISTING MUNICIPALITY SHALL NOT EXCEED $100,000.00 PER YEAR. And further, the Clerk and Recorder.of this County shall publish the text of this proposal four separate times, a week apart, in the official newspaper of the County of Eagle and each incorporated city and town within the County. Any additional cost resulting from submitting this question at the next regular general election shall be paid from the General Fund of the County. 8. Collection, administration, enforcement, credits or refunds and related matters shall be in accordance with the appropriate and applicable sections of Article 2 of Title 29, C.R.S. 1973, as amended, and Article 26 of Title 39, C.R.S. 1973 as amended. r"�'C D. All references herein to :incorporated cities or towns and /or mun.ici.palities shall mean only those lell�'ally incorporated cities Or tOwnti wi.thi.11 the County Of Eag1e, State of Colorado, existing at at the time of adoption Of this proposal. TIIE BOARD IlEREBY FINDS, DETERMINES AND DECLARES this Reso- lution is necessary for the public health, welfare and safety of the County of Eagle and State Of Colorado, MOVED, READ AND UNANIMOUSLY ADOPTED at a special meeting of the Board of County Commissioners of the County of Eagle, State Of Colorado, held on the day of September, 1978. ATTEST: COUNTY OF EAGLE, STATE OF COLORADO By and through its BOARD.OF COUNTY COMMISSIONERS BY: C� / n Clerk of h Board of County Dan IV Hams, Chirman Commissioners