HomeMy WebLinkAboutordinance.council.035-12 ORDINANCE NO. 35
Series of 2012
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO,
AMENDING SECTIONS 23.32.060(a),23.32.060(c), and 23.32.070(a) OF THE MUNICIPAL
CODE OF THE CITY OF ASPEN TO IMPOSE A NEW 0.3% SALES TAX FOR
EDUCATIONAL PURPOSES AND TO CODIFY OTHER RECENTLY ADOPTED
MEASURES.
WHEREAS,the voters of the City of Aspen at the November, 2012, election authorized
the imposition of an additional 0.3% sales tax for"Educational Purposes Providing Support for
the Aspen School District No. 1 (RE);"and
WHEREAS,the City Council desires to amend the Aspen Municipal Code to codify this
increase in the rate of the tax pursuant to this adopted measure and to codify other recently
adopted measures; and,
WHEREAS,the amendments to the Code are delineated as follows:
• Text being removed is delineated with strikethrough. T°E+ being r-effieved look
like this-.
• Text being added is bold and underline. Text being added looks like this.
• Text which is not highlighted is not affected; and
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
ASPEN, COLORADO:
Section 1.
That Section 23.32.060(a)of the City of Aspen Municipal Code be amended to read as follows:
Sec. 23.32.060. Rate; imposition and collection;distribution.
(a)Sales tax.There is hereby levied a tax or excise upon all sales of tangible personal property and
services specified in Section 23.32.090 at a rate of two and fourtwe tenths of a percent(2.4.2%)for all
transactions consummated or contracts entered into as defined by Section 23.32.090.
Section 2.
That Section 23.32.060(c)of the City of Aspen Municipal Code be amended to add a new subsection (7)
to read as follows:
(c) Distribution.The distribution of all retail sales taxes shall be in accordance with the following:
(1)The City shall pay for all costs of administration and collection of sales taxes levied in accordance
with this Title from all sources of revenue.
(!.()%)tax levied PUFSHaRt tG
Q_Fd_inanr_-e We. 16, SeFies ef 1970,shall he set aside in a sepaFate f---Rd- entifled- "Land Aeguisitieff
aetiial damages, GleStFWGtiGR . r t F
y
(23)Sales tax receipts derived on or after July 1, 1990,from the one percent (1.0%)tax levied pursuant
to Ordinance No. 16, Series of 1970, shall be set aside in a separate fund entitled "Parks and Open Space
Fund," and expended by the City Council solely for the acquisition of parks, trails and open space real
property,for the construction of improvements on any real property, owned or purchased by the City
for parks,trails and open space purposes,for maintenance of real property owned by the City and used
for parks,trails and open space and for payment of indebtedness incurred for acquisition or
improvement of parks,trails and open space real property,food tax refunds payable by the City and for
such expenditures as may be necessary to protect real property or the improvements thereon owned by
the City for parks,trails and open space purposes, and for the payment of sales tax revenue bonds
issued by the City;and
(34)Sales tax receipts derived from the fifteen-one hundreths�of one percent (0.152&%)
additional sales tax levied pursuant to G.rd-:.,aRee Ne. 24 ^, Series of 109-2the ballot question approved
by City Council in Ordinance 55, Series 2007,shall be set aside in a separate fund designated as the "City
Transportation Fund," and shall be expended by the City Council solely for the
payment of services,facilities and programs with regard to the City transportation system.eenStFuetion
expeRdituFes ReeessaFY te ffeter:t any such pFepeFty against less eF damage OF destFuctieR.
,
(43)Sales tax receipts derived from the forty-five one hundredths of one percent(0.45%)additional
sales tax levied pursuant to Ordinance No. 81,Series of 1990,shall be set aside in a separate funds
designated as the "Affordable Housing Fund and the Day Care Fund,". The City Council will allocate the
.45%sales tax between the funds as it shall,from time to time designate The sales tax from the 45%
sales tax a444-shall be expended by the City Council for the purpose of creating public or private
affordable housing and day care opportunities within the city and county, including but not by way of
limitation, capital improvements and capital expenditures therefor, land acquisition, payment of
indebtedness incurred in connection with any affordable housing or day care expenditures, reserves and
for expenditures necessary to protect any such property acquired or capital improvements constructed
or purchased from any and all threatened or actual damages, loss, destruction or impairment from any
such cause or occurrences.
(56)All sales taxes collected by and paid by the County to the City in accordance with Ordinance No. 25,
Series of 1985,shall be spent solely for those purposes set forth at Section 1 of said Ordinance.
(F)Sales tax receipts derived from the one-half percent (0.5%)sales tax levied pursuant to Ordinance
No. 7,Series of 2001,shall be set aside in the separate fund referenced in Paragraph 23.32.060(c)(3)and
expended by the City Council solely for the purpose of buying, improving and maintaining trail,
recreation and open space properties and ancillary facilities.
jam,Sales tax receipts derived from the thirty one hundredths of one percent (0.30%) additional sales
tax levied pursuant to the ballot question approved by City Council in Resolution 84 Series 2012 and
approved by the City of Aspen qualified electors on November 6`h 2012 shall be set aside in a separate
fund designated as the "Education Fund," and shall be expended by the City Council solely for
educational purposes providing support to the Aspen School District No.1(RE).
(d)The taxes imposed in this Title shall be in addition to all other taxes imposed by law. (Code 1971, §
21-10.6;Ord. No. 26-1992,§3; Ord. No. 7-2001, §§ 1, 2)
f Section 3.
That Section 23.32.070(a) of the City of Aspen Municipal Code be amended by replacing the existing
payment schedule with the following schedule and adopting the modification below:
Price Tax
$0.01 including$0.20 0.00
$0.21 including$0.62 0.01
$0.63 including$1.04 0.02
$1.05 including$1.45 0.03
$1.46 including$1.87 0.04
$1.88 including$2.29 0.05
$2.30 including$2.70 0.06
$2.71 including$3.12 0.07
$3.13 including$3.54 0.08
$3.55 including$3.95 0.09
$3.96 including$4.37 0.10
$4.38 including$4.79 0.11
$4.80 including$5.20 0.12
$5.21 including$5.62 0.13
$5.63 including$6.04 0.14
$6.05 including$6.45 0.15
$6.46 including$6.87 0.16
$6.88 including$7.29 0.17
$7.30 including$7.70 0.18
$7.71 including$8.12 019
$8.13 including$8.54 0.20
$8.55 including$8.95 0.21
$8.96 including$9.37 0.22
$9.38 including$9.79 0.23
$9.80 including$10.00 $2.24
When the price exceeds ten dollars($10.00),the tax shall be twenty-fourtwo cents($0.242)on each ten
dollar($10.00)increment of the price,plus the tax shown above for the applicable fractional part of a ten
dollar($10.00)increment of each price.
Section 4.
This ordinance shall not have any effect on existing litigation and shall not operate as an abatement
of any action or proceeding now pending under or by virtue of the ordinances amended as herein provided,
and the same shall be construed and concluded under such prior ordinances.
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 hereof.
A public hearing on the ordinance shall be held on the_day of , 2012, in the City Council
Chambers,Aspen City Hall,Aspen,Colorado.
f
INTRODUCED, READ AND ORDERED PUBLISHED as provided by law by the City Council of the City
of Aspen on the �� day of -«.hOf,C ,2012.
Michael C. Ireland, Mayor
ATTEST:
A/'�//
Kathryn S.K ,City Clerk
FINALLY adopted, passed and approved this ay of 2012.
Michael C.Ireland, May 6/r
ATTEST:
Kathryn S.Ko ,City Clerk
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