HomeMy WebLinkAboutordinance.council.001-89 ORDINANCE NO. /
(Series of 1989)
AN ORDINANCE ADOPTING THE INTERGOVERNMENTAL USE TAX AGREEMENT
BETWEEN THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY,
COLORADO, AND THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO,
WITH RESPECT TO A COUNTY USE TAX SUBMITTED TO AND APPROVED BY THE
VOTERS ON NOVEMBER 8, 1988, APPROVING SAID TAX FOR A TEN-YEAR
PERIOD COMMENCING JANUARY 1, 1989, AND TERMINATING JANUARY 1,
1999, SUBJECT TO THE INTERGOVERNMENTAL AGREEMENT THAT THE COUNTY
RETAIN THE FULL PROCEEDS FROM THE USE TAX
WHEREAS, neither Pitkin County nor the City of Aspen
currently have a use tax in effect.
WHEREAS, by Resolution No. 88-89 the Board of County
Commissioners as authorized by C.R.S., Section 29-2-101, et
seq., provided for a County use tax on motor and other vehicles,
and on building and construction materials, subject to specified
conditions, the proceeds to be allocated to Pitkin County over a
period of ten (10) years. At least fifty percent (50%) of the
net revenues received from the use tax shall be used solely for
improvements to State Highway 82 within Pitkin County and the
remainder shall be used solely for capital replacement improve-
ments of County roads and bridges, to retire debt incurred for
such purposes and to defray the cost of tax collection.
WHEREA~, the City of Aspen is not prohibited from imposing
its own use tax during the ten (10) year period that the County
use tax is in effect.
WHEREAS, on November 8, 1988, the County caused to be
submitted to its qualified electors, a use tax proposal as
detailed hereinabove.
WHEREAS, a majority of the qualified electors passed the
proposed use tax, subject to the execution of use tax agreements
for the City of Aspen, the Town of Snowmass Village and the Town
of Basalt, regarding the distribution of the entire proceeds and
the proposed use tax to Pitkin County for the purpose specified
above.
WHEREAS, the Aspen City Council deems the intergovernmental
agreement incorporated herein and attached hereto as Exhibit "A"
to be in the best interest of the citizens of Aspen and directs
the Mayor to execute the Agreement on behalf of the City Council.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF ASPEN, COLORADO:
Section 1
That subject to the terms and conditions specified in
Resolution No. 88-89 of the Board of County Commissioners of
Pitkin County, as amended, and subject to the conditions of the
use tax agreement as incorporated herein, Pitkin County shall be
entitled to the entire proceeds of the County-wide use tax and
the City of Aspen hereby relinquishes any claim of entitlement it
may have to the proceeds thereunder.
Section 2
That the County-wide use tax shall be effective January 1,
1989, and shall automatically expire on December 31, 1998.
Section 3
That the proceeds of the County-wide use tax retained by the
County shall be allocated for improvements to State Highway 82
within Pitkin County and capital replacement improvement of
County roads and bridges, to retire debt incurred for such
purposes and to defray the cost of tax collection. Such proceeds
shall not be used for any other purpose.
Section 4
The Mayor is hereby authorized to execute, on behalf of the
Aspen City Council, the use tax agreement incorporated herein.
Section 5
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 6
Nothing in this ordinance shall be construed to affect any
right, duty or liability under any ordinances in effect prior to
the effective date of this ordinance, and the same shall be
continued and concluded under such prior ordinances.
Section 7
A public hearing on the ordinance shall be held on the
day of
~ , 1989, 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 day of
William L. Sti~ling, Mayor
ATTEST:
Kathryn S~ Koch, City Clerk
FINALLY adopted, passed and approved this ~-~/~ day of
William L. St' r
ATTEST:
Kathryn S/Koch, City Clerk
USE TAX AGREEMENT
~Agreement is entered into this~r~-~_ _
' m u~y Or
C--~hty Commis~ o~ers , 1988, by and between the Board of
of Pitkin County, Colorado (the "County,,%
and the City ~ouncil of the City of Aspen, Colorado (the "Cit~,,).
RECITALS
1. Pitkin CouNty currently has a 3% sales tax in effect.
Neither the City nor the County currently has any use tax in
effect.
2. By Resolution No. 88-89, as amended, the Board of
County Commissioners, as authorized by Section 29-2-101, e_~t
C.R.S., provided for a County use tax on motor and other vehi-
cles, and on building and construction materials, subject to
specified conditions, with the proceeds to be allocated to Pitkin
County over a period of ten (10) years. At least 50% of the net
revenue received will be used solely for improvements to State
Highway 82 within Pitkin County and the remainder will be used
solely for capital replacement and improvement of County roads
and bridges, to retire debt incurred for such purposes, and to
defray the costs of tax collection.
3. The electorate of the County approved the use tax at
the general election on November 8, 1988.
4. As an additional condition of the effectiveness of the
County use tax, agreements must be reached with the City of
Aspen, the Town of Snowmass Village, and the Town of Basalt
regarding the distribution of the proceeds of the proposed use
tax to Pitkin County for the purposes specified above, unless
such agreemepts are not required as provided by Section 29-2-
104 (2), C.R.S.
5. The municipalities within Pitkin County will not be
prohibited from imposing their own use taxes during the ten (10)
year period that the county use tax is in effect, provided that
the 7% sales and use tax limitation specified in Section 29-2-
108, C.R.S., is not exceeded.
6. Improvements to State Highway 82 within Pitkin County
and the Pitkin County road system will be of benefit to the
residents and visitors to the City of Aspen, as well as other
residents and visitors to the Roaring Fork Valley, who use the
road system; and therefore, the distribution of the proceeds of
the Pitkin County use tax as specified in this agreement is to
the benefit of the City of Aspen.
NOW, THEREFORE, THE PARTIES HERETO AGREE AS FOLLOWS:
1. Subject to the terms and conditions specified in
Resolution No. 88-89 of the Board of County Commissioners of
Pitkin County, as amended, and subject also to the conditions of
this Agreement, Pitkin County shall be entitled to the entire
proceeds of its County-wide use tax, and the City of Aspen hereby
relinquishes any claim of entitlement it may have to the proceeds
thereof.
2. The County-wide use tax that is the subject of this
Agreement shall be effective only until December 31, 1998, and
shall automatically expire on such date.
3. The proceeds of the County-wide use tax retained by the
County shall be allocated to improvements to State Highway 82
within Pitkin County and capital replacement and improvement of
County roads and bridges, to retire debt incurred for such
purposes, and to defray the costs of tax collection. Such
proceeds shall not be utilized for any other purpose. At least
50% of the net revenue received will be used solely for
improvements to State Highway 82 within Pitkin County.
4. The City of Aspen shall cooperate with'Pitkin County in
the collection and administration of the tax on building and
construction materials; provided, however, that the City shall be
fully reimbursed for its cost of collection from the proceeds of
the tax.
5. The parties are not bound in any way by this Agreement
with respect to their rights to impose an additional use tax
during the effectiveness of the tax that is the subject of this
Agreement. Upon expiration of the County-wide use tax, the
parties are not bound in any way with respect to the future
imposition of a use tax as authorized by law.
6. In return for the City's approval of this Agreement,
the County a~rees to cooperate financially with the City in its
annexations during the period that the County use tax is in
effect. The County will cooperate financially by transferring to
the City any net savings the County has funded and realizes as a
result of annexation. The form and amount of such transfer will
be negotiated in good faith between the parties at the time of
such annexation.
7. If any provision of this Agreement or the application
thereof to any person or circumstances is held to be invalid,
such invalidity shall not affect the other provisions or applica-
tions of this Agreement which can be given effect without the
invalid provisions or applications, and to this end the provi-
sions of this Agreement are declared to be severable.
· 8. The parties agree that in the event of a breach or
default by any party under any provision of this Agreement, they
shall be entitled to an injunction to prevent default or further
default, damages and attorney,s fees, as the case may be, and
2
also to a decree for specific performance of any of the obliga-
tions hereunder.
9. Each party represents th3t it has the specific power
and authority to enter into and consummate this Agreement
according to law, and that it has followed proper legal proce-
dures to authorize those persons whose names are subscribed below
to execute this Agreement, and obligates that party to perform
this Agreement.
!0. This Agreement shall be recorded in the office of the
Pitkin County Clerk and Recorder promptly after its execution.
11. This Agreement shall be binding upon the successors,
representatives and assigns of the parties, and shall only be
modified by writing, duly executed and approved by each of the
parties hereto. ,
CITY OF ASPEN, COLORADO
Dated:. ~,--/_~g Bye. ~~'~~
~ William L Stir!ing Mayo~
ATTEST:
Kathryny.' Koch, City Clerk
BOARD OF COUNTY COmmISSIONERS
OF PIPKIN COUNTY, COLO~DO
Fred Crowley, Chairman
ATTEST:
Si!via Davis
County Clerk and Recorder
3