HomeMy WebLinkAboutordinance.council.16-25ORDINANCE NO. 16
SERIES OF 2025
AN ORDINANCE OF THE CITY OF ASPEN, COLORADO, AMENDING CHAPTER 23 OF
THE CITY OF ASPEN MUNICIPAL CODE TO UPDATE THE SALES TAX RATE FOR
SUPPORT TO THE ASPEN SCHOOL DISTRICT NO. 1 (RE) AS A RESULT OF THE
NOVEMBER 04, 2025, ELECTION RESULTS.
WHEREAS, the City of Aspen, Colorado, (the "City"), is a home rule municipality,
organized and existing under Article XX, Section 6 of the Colorado Constitution; and
WHEREAS, the City Council is authorized pursuant to Section 5.� of the Aspen City
Charter, on its own motion, to submit questions to a vote of the electorate; and
WHEREAS, the election
Constitution requires that certain
election, biennial local election or on
provision of Article X, Section 20(3) of the Colorado
financial ballot issues be decided only in a state general
the first Tuesday in November of odd numbered years.; and
WHEREAS, Council, via Resolution 116, Series 2025, did place the following question on the
ballot to the electorate on November 4, 2025:
City of Aspen Ballot Issue 2A —Tax Increase fog Public Education
SHALL THE CITY OF ASPEN TAXES BE INCREASED $4.75 MILLION IN 2026 AND BY
WHATEVER AMOUNTS AS ARE GENERATED ANNUALLY THEREAFTER BY IMPOSING AN
ADDITIONAL CITY SALES TAX AT A RATE OF .30% EFFECTIVE JANUARY 1, 2026, AND
SHALL THE CITYSALES TAX OF . 30%APPROVED BY VOTERS IN 2012 AND EXTENDED BY
APPROVAL OF THE VOTERS IN 2016 AND 2020 (WHICH EXISTING TAX IS ALSO EXPECTED
TO GENERATE APPROXIMATELY $4.75 MILLION IN 2026, FOR AN AGGREGATE OF
APPROXIMATELY $9.50 MILLION), CONTINUE TO BE COLLECTED ON AND AFTER
JANUARY 1, 2026, WITH EACH SUCH TAX CONTINUING THROUGH DECEMBER 31, 2031,
FOR THE PURPOSE OF PROVIDING SUPPORT FOR ASPEN SCHOOL DISTRICT NO. 1 AS
DESCRIBED IN THE PRIOR BALLOT QUESTIONS; AND SHALL THE REVENUE FROMSUCH
SALES TAX AND EARNINGS THEREON BE COLLECTED, RETAINED AND SPENT BY THE
CITY AS A VOTER APPROVED REVENUE CHANGE NOTWITHSTANDING ANY LIMITS
CONTAINED IN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY
OTHER LAW? ;and
WHEREAS, the City of Aspen electorate passed question 2A, authorizing a sales tax increase of
.30% for the purposes of providing support to Aspen School District No. 1, and further authorizing the
extension of the sunset date of the existing .30% city sales tax dedicated to the support of Aspen School
District No. 1 approved by voters in 2012, and extended by approval of the voters in 2016 and 2020 to
December 31, 2031; and
WHEREAS, the existing city sales tax of .30% sales tax for purposes of providing support to
the Aspen School District No. 1 is codified at section 23.32.040(a)(6) pursuant to Ordinance No. 35,
Series of 2012; and
WHEREAS, City Council for the City of Aspen, as a result of favorable yes vote on ballot issue
2A on November 4, 2025, desires to amend Section 23.32.040(a) and (a)(6) to reflect voter approval of
an increase to the local sales tax by .30% for educational purposes to support the Aspen School District
No. 1 (RE) and further to reflect the extension of the existing .30% sales tax dedicated to the support
of public education first approved by the voters in 2012 and extended in 2016 and 2020 to December
31, 2031.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ASPEN, COLORADO,*
Section 1
That section 23.32.040(a) shall be amended as follows:
(a) If�zposition of sales tax. Sales tax shall continue to be imposed and collected on all sales of tangible
personal property and services described in Section 23.32.040(b) and occurring within the City of
Aspen. The tax is imposed as provided for in C.R.S. § 29-2405(1)(d). The sales tax is get. at a rate of
two and seven tenths of a percent (2.7%) of the amount of each sale. The taxable' amount of a sale shall
not include the amount of any sales or use tax imposed by C.R.S. Article 26, Title 39. All revenue
derived through the general sales tax shall continue to be distributed in accordance with the following:
Section 2•
That section 23.32.040(a)(6) shall be amended to read as follows:
(6) Sales tax receipts derived from the sixty hundredths of one percent�b.60%) additional sales tax levied
pursuant to the ballot question approved by City Council in Resolutions 84, Series 2012, and approved
by the City of Aspen qualified electors on November 6th, 2012, and extended in 2016, 2020 and 2025,
and increased pursuant to the ballot question submitted by City Council via Resolution 116, Series of
2025 and approved by the City of Aspen qualified electors on November 4t1i, 2025 shall be set aside in
a separate fund designated as the "Education Fund" and shall be expended by the City Council sqlely
for educational purposes providing support to the Aspen School District No. 1 (RE), through December
31, 2031.
Section 3: The City's officials are authorized and directed to take all action necessa'�y aid
appropriate to effectuate the provisions of this Ordinance.
Section 4: The Municipal Code amendments set forth in this Ordinance shall apply to all sales
transactions occurring on or after January 1, 2026.
Section 5: Any scrivener's errors contained in the code amendments approved by this Ordinance,
including but not limited to mislabeled subsections or titles, may be corrected administratively following
adoption of the Ordinance.
Section 6:
This ordinance shall not affect any existing litigation and shall not operate as an abatement of any action or
proceeding now pending under or by virtue of the ordinances repealed or amended as herein provided, and
the same shall be conducted and concluded under such prior ordinances.
Section 7: SeverabHily.
If any section, subsection, sentence, clause, phrase, or portion of this ordinance is for any reason held invalid
or unconstitutional in a court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and shall not affect the validity of the remaining portions thereof.
Section 8: Effective Date.
In accordance with Section 4.9 of the City of Aspen Home Rule Charter, this Ordinance shall become
effective thirty (3 0) days following final passage.
Section 9: Public Hearing
A public hearing on this ordinance shall be held on the 2nd day of December, 2025, at a meeting of
the Aspen City Council commencing at 5000 p.m. in the City Council Chambers, Aspen City Hall,
Aspen, Colorado
INTRODUCED, READ AND ORDERED PUBLISHED as provided by law, by the City Council of the
City of Aspen on the 18th day of November, 2025.
ATTEST:
icole �Ienning, City C
FINALLY, adopted, passed and approved this 2nd day of December, 2025.
T:
C3
Nicole Henning, City
Approved as to form:
i
ine Johns9 City Attorney