HomeMy WebLinkAboutPACKET Town Board Study Session 2009-09-08()STUDYSESSIONTOWNBOARDTuesday,September8,20095:00p.m.to6:30p.m.Rooms20112021203170MacGregorAve.AGENDA1.StreetandStormWaterUtility.2.LocalSalesTaxCollection.(NOTE:TheTownBoardreservestherighttoconsiderotherappropriateitemsnotavailableatthetimetheagendawasprepared.3.Miscellaneous.
IJackieWilliamsonFrom:AdminiR3045Sent:Tuesday,September01,20094:56PMTo:JackieWilliamsonSubject:JobDoneNotice(Send)***JobDoneNotice(Send)‘f”JOBNO.1891ST.TIME09/0116:49PGS.1SENDDOCUMENTNAMETX/RXINCOMPLETETRANSACTIONOK6672527GregWhite5869561KEPL5869532TrailGazette5861691Channel86353677ReporterHerald2247899Coloradoan5771590EPNewsERROR1
MemoDate:September4,2009To:MayorPinkhamandBoardofTrusteesFrom:GregoryA.WhiteRE:Streetand/orStormwaterUtilitiesAtyourrequest,Ihavereviewedtheprospectofformingastreetand/orstormwaterutilityforthepurposeofcollectingrevenue(fees)fortheconstruction,maintenance,andoperationofstreetsand/orstormwaterinfrastructureoftheTown.Iwilllimitthisdiscussiontothecreationoftheseutilitiesforthepurposeofmaintenanceofcurrentinfrastructure,constructionoffutureinfrastructure,andtheadoptionofutilityfeesbytheTownonexistingandfuturedevelopedproperties.ThismemowillnotaddresstheseparateissueofimpactfeeswhichalsoareauthorizedtobecollectedbytheTownfromfuturedevelopmenttopayfortheincreasedcostofsaiddevelopmentforitsimpactonstreetsand/orstormdrainagefacilities.StatutoryAuthorizationStreetsSection31-15-702C.R.S.providesthattheTownhasthepowertolayout,establish,open,alter,widen,extend,grade,pave,orotherwiseimprovestreets,parksandpublicgrounds...includingsidewalks,curbsandgutters,andsignage.ItismyopinionthatthisstatutoryprovisionprovidestheTownwithauthoritytoestablishandoperateastreetutility.StormwaterSeciton31-15-709C.R.S.providesthattheTownmayconstructandkeepinrepairculverts,drains,sewers,watermainsandcesspoolsandregulatetheiruse.ItismyopinionthisprovidestheTownwiththestatutoryauthoritytoestablishandoperateastormwaterutility.Also,Section31-15-710C.R.S.grantstheTownthepowertodowaterpollutioncontrol.Waterqualityfacilitiescouldbeincludedaspartofastormwaterutility.
MethodofFormationTheTownmay,byordinance,formastreetutilityand/orastormwaterutility.FinancingItismyopinionthattheTownhastheabilitytoassessafeetobecollectedforthefundingofastreetand/orstormwaterutility.Thisfeeisnota“tax”asitisbasedupontheneedtoraiserevenueforaspecificpurpose,namelytheconstructionandmaintenanceofastreetand/orstormwaterdrainagesystem.TheleadingcaseinColoradowithregardtotheimpositionofthistypeoffeeisBloomv.theCityofFortCollins,784P.2d304(Cob1989).Inthiscase,theColoradoSupremeCourtupheldtheFortCollinsCityOrdinancethatimposeduponownersoroccupantsofdevelopedlotsorparcelsoflandwithinFortCollinsa“transportationutilityfee”forthepurposeofprovidingrevenuesforthemaintenanceoflocalstreets.In1984,theFortCollinsCityCouncilenacteda“TransportationUtilityOrdinance”forthefollowingpurpose:“Thecouncilherebyfinds,determinesanddeclaresthenecessityofprovidingmaintenanceandupkeepofthecity’slocalstreetsandrelatedfacilitiesasacomprehensiveTransportationUtility,withsuchmaintenancetoinclude,withoutlimitation,thefollowingactivities:patching,cracksealing,sealcoating,overlayingandotheractivitiesasarenecessaryinorderthatlocalstreetsandrelatedfacilitiesmaybeproperlymaintainedandthatthehealth,safety,andwelfareofthecityanditsinhabitantsmaybesafeguarded.”TheTransportationUtilityFeewasbasedupontheamountoflinearfeetoffrontageofeachlotorparcelandtheuseoftheproperty.FortCollinsadoptedatrafficgenerationfactorasfollows:CategoryofUseGenerationFactorSingle-Familyresidential1.00Multi-Familyresidential0.65Non-Residential4.00Themonthlyfeeforeachlotorparcelwascalculatedasfollows:Monthlyfee=(baserate)x(frontage)x(trafficgenerationfactor)Therewasaminimumfeechargeof$.75permonth.Thebaseratewas$.0143.InBloom,theColoradoSupremeCourtupheldthisasanappropriatefeeandnotatax.Stormwater02
TherearenumerousmuncipatstormwaterutilitiesthathavebeenformedthroughoutQColorado.Ididnotfindanyreporteddecisionswhichupheldstormwaterutilityfees.Itismyopinionthatstormwaterutilityfeeswouldbenodifferentthanstreetutilityfeesandarelegallysustainable.ThesameprinciplesthatwereapprovedbytheColoradoSupremeCourtinBloomwithregardtoaTransportationUtilityFee,wouldbeapplicabletoastromwaterdrainagefee.FortCollinshasalsosetupastormwaterutilitybaseduponimperviouscoveragewhichinmyopinionislegal.IdonotknowwhetherornotthedrainagestudiesfortheElmRoadand/ortheProspectMountaindrainagebasinshavedataavailabletodevelopastormwaterutilityfeebaseduponimperviouscoverageandlocalconditions.TABORConsiderationsItwillbenecessarytohavethestreetand/orstormwaterdrainageutilitiesbeenterprises.AllfeescollectedbytheutilityisrevenuetotheTownandwouldbepartoftheTown’sbaserevenueforTABORcalculationsunlesstheutilitiesweremadeenterprises.TheLightandPowerandWaterUtilitiesarealreadyenterprises,andthesetwoutilitiesshouldreceivethesametreatment.Inreviewingnecessaryrevenueandpossiblesourcesofrevenue,pleasebeawarethatenterprisesarelimitedtointheamountofstateandlocalgrantsanenterprisemayreceive.MiscellaneousComments1.Foryourinformation,theCityofFortCollins,afterobtainingtheapprovaloftheColoradoSupremeCourtintheBloomcase,discontinueditsstreetutilityandtransportationutilityfee.2.CountyParticipation.Section29-1-204.2C.R.S.providestheauthorityforpoliticalsubdivisionsofthisstate,theTownandLarimerCounty,toownandoperatedrainagefacilitiesbycontractwitheachotherandmanagedbyaseparategovernmentalentityasaDrainageAuthority.TheDrainageAuthorityisaseparategovernmentalentitywhichisgovernedbyaseparateboardofdirectorswithfairlyexpansivepowersincludingthepowertoassesspropertywithintheauthority’sserviceareaforthepurposeofconstructingandmaintainingdrainagefacilities.IamtheattorneyfortheBoxelderBasinRegionalStormwaterAuthority.ThisDrainageAuthoritywasformedbyIntergovernmentalAgreementamongtheTownofWellington,CityofFortCollinsandLarimerCounty.LarimetCountyandtheTowndohavetheabilitytosetupaDrainageAuthority,forinstancetheElmRoadarea,assignificantcountypropertycontributestothestormwaterdrainageinthatindividualbasin.However,sincethisisaseparategovernmentalentity,thecostofoperationofsuchanentitymaynotmakefinancialsense.Rather,theCounty,throughanIntergovernmentalAgreementwiththeTown,couldparticipateinindividualdrainagebasinimprovementsonacontractbasisthroughtheTown’sstormwaterutility.PleasereviewSection26-497oftheFortCollinsStormwaterUtilityOrdinancewhichspeakstoCountyparticipation.3
TOWN OF ESTES PARK
PUBLIC WORKS DEPARTMENT
20-year review -Street Improvement Program vs.street system
YEAR HUIF MILES HUTF MILES HUTF Road ocaI asphalt PW annual PW %
ENDING I arterial /local total miles %inc.cost per ton budget expenditure spent
1986 0.75 33.1 33.85
1987 0.75 33.38 34.13 1%
7988 0.75 33.42 34.77 0.07%$27.00 $200,000 $104,757 52%
7989 0.75 34.12 34.87 2%$30.50 $200,000 $121,429 61%
1990 2.82 33.39 36.21 4%$30.00 $200,000 $159,866 80%
1991 2.83 33.4 36.23 7%$31.50 $100,000 $79,206 79%
1992 2.49 36.05 38.54 6.50%$31.50 $75,000 $67,926 91%
1993 2.49 37.04 39.53 2.60%$30.00 $150,000 $99,835 67%
1994 2.49 38.08 40.57 2.60%$34.00 $150,000 $66,204 44%
1995 2.49 38.6 41.09 1.30%$33.30 $150,000 $101,175 67%
1996 2.49 39.04 41.53 1.70%$34.20 $200,000 $103,219 52%
1997 2.49 42.65 45.14 8.70%$38.90 $200,000 $87,714 44%
1998 6.41 40.06 46.47 2.90%$49.30 $225,000 $216,299 96%
1999 6.64 40.47 47.83 1.06%$47.45 $200,000 $172,252 86%
2000 6.34 41.45 48.51 1.42%$42.50 $220,000 $244,372 111%
2001 6.34 42.7 48.44 0.00%$45.20 $300,000 $226,891 76%
2002 7.52 43.71 51.05 1.05%$50.10 $300,000 $195,464 65%
2003 8.01 45.72 53.73 1.05%$52.00 $300,000 $244,760 82%
2004 8.01 45.72 53.73 0.00%$51.00 $300,000 $289,847 97%
2005 8.54 46.21 54.75 1.10%$65.00 $300,000 $24,662 8%
2006 8.54 46.78 55.32 1.10%$59.75 $190,000 $58,178 31%
2007 8.54 46.78 55.32 0.00%$75.30 $350,000 $0 0%
2008 8.54 46.84 55.38 1.00%$82.00 $250,000 $182,590 73%
2009 $90.00 $395,000
TOTAL 140%41 .49%330%rise $4,955,000 $2,846,646 63%
Prepared by Greg Severs 9/8/2009 Page 1
THE COSTS OF DEFERRING
MAINTENANCE
Although initial surface deterioration on lightly paved roads
is relatively slow,distress accumulates,and the rate of
deterioration accelerates.
condition of the road and the financial consequences.for
example,if a pavement is supposed to last nine years,at
seven years the road will be on the brink of rapid
deterioration.What would have cost $1,000 to rehabilitate
to an almost new condition
between $4,000 and $5,000.
1987.)
The actual life of a road is a function of four sometimes
complex and highly interrelated factors:(1)the initial
design and construction of the roadway;(2)the loads
applied each year;(3)environmental conditions;and (4)the
frequency and type of maintenance.Negative values in all
these contribute to the decreased life of paved surfaces.
A relatively small amount of deterioration occurs in the first
75 percent of a road’s life.But after that,the decrease is
dramatic.After 75 percent of a road’s life has gone by,it is
natural to assume the present rate of deterioration will
continue.Such reasoning can be disastrous,in terms of the
the year
(Source:
before will now cost
Arizona Roads,July
Very
Good
Good
Fair
Poor
Very
Poor
Each $1.00 of Renovation
Cost Here
Years
Figure 1 1.Pavem.,g D.t.rlorstloW R.habllftatjon Relationship
JackieWilliamsonFrom:GregWhite[gteg@gawhite.com]Sent:Thursday,September03,20099:39AMJackieWilliamson.ubject:FW:SalesTax-LodgingTaxLMDTaxCollectionAttachments:HouseBill.09-1130.pdf;HouseBill.09-1342.pdfFrom:GregWhite[mailto:greg@gawhite.com]Sent:Wednesday,August12,200911:40AMTo:‘JacquelineHalburnt’Subject:SalesTax—LodgingTaxLMDTaxCollectionJacquie:AttachedpleasefindacopyofHouseBill09-1130whichisnowinforce.ThisBillallowstheDepartmentofRevenuetoenterintoanIntergovernmentalAgreementwithanyCountyforthepurposeofcollectionofstateandlocalsalestaxes.ItalsoprovidesinSection39-26-112.5(2)C.R.S.asfollows:“Inaddition,amunicipalitybeincludedasapartytotheAgreementtofurtherthesameefficienciesandprocedurestobeenhancedbytheAgreementbetweentheExecutiveDirectorandaCounty”.ThisSectiongoesontoread:“Theagreementmayallowthepartiestoshareinprovidinganyfunctionorservicelawfullyauthorizedtoeachoftheparties,includingthesharingofcosts,informationordutiesrelatedtothecollectionofsalestaxeswithintheboundariesoftheCounty”.1.TheLMDtaxisasalestaxonthepurchasepriceofaccommodations.ItismyopinionthattheTown,LarimerCounty,andtheLMDmaywanttoexplorethepossibilityofusingthisnewlegislationasabasisforanIntergovernmentalAgreementforthepurposeofcollectingsalestaxes,includingtheLMDtax,fromaccommodationswithinboththeTownandtheCountythatarecurrentlynotbeingcollectedbytheDepartmentofRevenue.ItismyopinionthattheTown,theCounty,theLMDandeventheStatearemissingoutonsignificantrevenuesbecauseofthelackofenforcementbytheStateofsalestaxfromaccommodationunitsincluding,butnotlimitedto,vacationhomes.Sincethisisnewlegislation,IamnotsurethattheDepartmentofRevenuehasaddressedthismatter.TrusteeBlackhurstmadeapointduringthediscussionwithregardtovacationhomesastothelackofcollectionofsalesandLMDtaxesfromvacationhomes.YoumightwanttoprovideEricwithacopyofthisBilloremail.Ifyouwouldlikemetodoanythingfurther,pleaseletmeknow.AlsoattachedpleasefindacopyofHouseBill09-1342.Iknowthatyouarealwayssearchingfornewsourcesofrevenue.ThisBillallowsalocalcommunitytoeliminatethissalestaxexemptiononcigarettes.TheStateditwithoutavoteundertherationaleprovidedintherecentcaseofMesaCountyv.Ritter.Thisisjusta.ought.1
Thanks,GregThistransmission,includinganyattachments,maycontaininformationthatisprivileged,confidentialand/orexemptfromdisclosureunderlaw.Ifyouarenottheintendedrecipient,anydisclosure,copying,distributionoruseoftheinformationinthismessage,includinganyreliancethereonbyyouoranyotherthirdperson,isprohibited.Ifyouhavereceivedthismessageinerror,pleaseimmediatelycontactthesenderanddestroythismessageinbothelectronicandanyhardcopyformats.02
NOTE:ThisbillhasbeenpreparedforthesignatureoftheappropriatelegislativeofficersandtheGovernor.TodeterminewhethertheGovernorhassignedthebillortakenotheractiononit,pleaseconsultthelegislativestatussheet,thelegislativehistory,ortheSessionLaws.HOUSEBILL09-1130BYREPRESENTATIVE(S)GardnerB.,Hullinghorst,KingS.,Liston;alsoSENATOR(S)Isgar.CoNcERNINGTHECOLLECTIONOFSALESTAXESBYACOUNTYGOVERNMENT.BeitenactedbytheGeneralAssenthlyoftheStateofColorado.toread:SECTION1.29-2-106(1),ColoradoRevisedStatutes,isamended29-2-106.Collection-administration-enforcement.(1)Thecollection,administration,andenforcementofanycountywideoranycityortownsalestaxadoptedpursuanttothisarticleshallbeperformedbytheexecutivedirectorofthedepartmentofrevenueinthesamemannerasthecollection.administration,andenforcementoftheColoradostatesalestax.Unlessotherwiseprovidedinthisarticle,theprovisionsofarticle26oftitle39,C.R.S.,shallgovernthecollection,administration,andenforcementofsalestaxesauthorizedunderthisarticle.INCOLLECTING,ADMINISTERiNG,ANDENFORCINGASALESTAXAUTHORIZEDUNDERTHISARTICLE,THESTATESALESTAXAUTHORIZEDUNDERPART1OFARTICLE26OFTITLE39,C.R.S.,ORANYOTHERSALESTAXIMPOSEDWITHINTHEBOUNDARIESOFACOUNTY,THEEXECUTIVEDIRECTOROFTHEDEPARTMENTOFREVENUEMAYENTERCapitallettersindicatenewmaterialaddedtoexistingstatutes,dashesthroughwordsindicatedeletionsfromexistingstatutesandsuchmaterialnotpartofact.
INTOANINTERGOVERNMENTALAGREEMENTWITHACOUNTYPURSUANTTOTHEPROVISIONSOfSECTION39-26-122.5,C.R.S.,TOENHANCESYSTEMICEFFICIENCIESINTHECOLLECTIONOfSUCHTAXES.SECTION2.Part1ofarticle26oftitle39,ColoradoRevisedStatutes,isamendedBYTHEADDITIONOFANEWSECTIONtoread:39-26-122.5.Collectionofsalestax-enhancedefficiencies-intergovernmentalagreementswithlocalgovernments-legislativedeclaration.(1)THEGENERALASSEMBLYHEREBYFINDSANDDECLARESTHAT:(a)ITISINTHEBESTINTERESTOFTHESTATE,LOCALGOVERNMENTS,ANDTAXPAYERSTOHAVESALESTAXCOLLECTED[NTHEMOSTEFFICIENTANDEFFECTIVEMANNERFEASIBLE;(b)SALESTAXESCANBEADMINISTEREDANDCOLLECTEDMOSTEFFICIENTLYWHENTHEGOVERNMENTALENTITIESTHATCOLLECTTHETAXESCOOPERATEANDSHARERESPONSIBILITIESTOCOLLECTANDDISTRIBUTEREVENUESFROMTHETAXES;(c)THEADMINISTRATIVEBURDENONTAXPAYERStSLESSENEDWHENGOVERNMENTALENTITIESCOOPERATEANDAGREEONTHEPROCESSESUSEDTOADMINISTERANDCOLLECTSALESTAXES;(d)BROADAUTHORiTYANDPRECEDENTEXISTFORGOVERNMENTALENTITIESTOOPERATEMOREEFFICIENTLYANDEFFECTIVELYBYCONTRACTINGWITHEACHOTHERTOCOOPERATEINCARRYINGOUTTHEIRRESPECTIVERESPONSIBILITIES;(e)THEPURfOSEOFTHISSECTIONISTOENCOURAGETHESTATETOWORKCOOPERATIVELYWITHCOUNTIESANDOTHERLOCALGOVERNMENTSINTHEADMINISTRATIONANDCOLLECTIONOfSALESTAXESINTHESTATETOENHANCEEFFICIENCIESANDPROCEDURESFORTHEBENEFITOFBOTHTHEDEPARTMENTOfREVENUEANDLOCALGOVERNMENTS.(2)THEEXECUTIVEDIRECTOROFTHEDEPARTMENTOFREVENUEMAYENTERINTOANINTERGOVERNMENTALAGREEMENTWITHANYCOUNTYFORTHEPURPOSEOFENHANCINGTHESYSTEMICEFFICIENCIESANDPROCEDURESUSEDINTHECOLLECTIONOFSTATEANDLOCALSALESTAXES.PAGE2-HOUSEBILL09-11300
SUCHAGREEMENTSHALLBEENTEREDINTOONBEHALFOFANDFORTHEBENEFITOFBOTHTHECOUNTYANDTHEDEPARTMENT.INADDITLON,AMUNICIPALITYMAYBEINCLUDEDASAPARTYTOTHEAGREEMENTTOFURTHERTHESAMEEFFICIENCIESANDPROCEDURESTOBEENHANCEDBYTHEAGREEMENTBETWEENTHEEXECUTIVEDIRECTORANDACOUNTY.IEEEAGREEMENTMAYALLOWTHEPARTIESTOSHAREINPROVIDINGANYFUNCTIONORSERVICELAWFULLYAUTHORIZEDTOEACHOFTHEPARTIES,INCLUDINGTHESHARINGOFCOSTS,INFORMATION,ORDUTIESRELATEDTOTHECOLLECTIONOFSALESTAXESWITHINTHEBOUNDARIESOFTHECOUNTY.(3)THEEXECUTIVEDIRECTOROfTHEDEPARTMENTOFREVENUESHALLANNUALLYPROVIDEINFORMATIONTOTHEFINANCECOMMITTEESOFTHEHOUSEOfREPRESENTATIVESANDTHESENATE,ORANYSUCCESSORCOMMITTEES,ONANYAGREEMENTSENTEREDINTOINACCORDANCEWITHTHEPROVISIONSOFTHISSECTIONANDANYENHANCEDEFFECTIVENESSORPROCEDURESTHATHAVEBEENACHIEVEDASRESULTOFTHEAGREEMENTS.SUCHINFORMATIONSHALLBEINCORPORATEDINTOANEXISTINGREPORTPROVIDEDONANNUALBASISBYTHEEXECUTIVEDIRECTORTOTHECOMMITTEES.SECTION3.Actsubjecttopetition-effectivedate.Thisactshalltakeeffectat12:01a.m.onthedayfollowingtheexpirationoftheninety-dayperiodafterfinaladjournmentofthegeneralassemblythatisallowedforsubmittingareferendumpetitionpursuanttoarticleV,section1(3)ofthestateconstitution,(August5,2009,ifadjournmentsinedieisonMay6,2009);exceptthat,ifareferendumpetitionisfiledagainstthisactoranitem,section,orpartofthisactwithinsuchperiod,thentheact,item,PAGE3-HOUSEBILL09-1130
section,orpart,ifapprovedbythepeople,shalltakeeffectonthedateoftheofficialdeclarationofthevotethereonbyproclamationofthegovernor.TerranceD.CarrollBettyBoydSPEAKEROFTHEHOUSEPRESIDENTPROTEMPOREOFREPRESENTATIVESOFTHESENATEMarilynEddinsKarenGoldmanCI-ifEFCLERKOFTHEHOUSESECRETARYOFOFREPRESENTATIVESTHESENATE0APPROVED____________________________BillRitter,Jr.GOVERNOROFTHESTATEOFCOLORADOPAGE4-HOUSEBILL09-11300
NOTE:ThisbillhasbeenpreparedforthesignatureoftheappropriatelegislativeofficersandtheGovernor.TodeterminewhethertheGovernorhassignedthebillortakenotheractiononit,pleaseconsultthelegislativestatussheet,thelegislativehistory,ortheSessionLaws.HOUSEBILL09-1342BYREPRESENTATIVE(S)BenefieldandKagan,ferrandino,Fischer,Gagliardi,Green,Hullinghorst,Judd,KerrA.,Labuda,McCann,Merrifield,Middleton,Ryden,Scanlan,Todd,Court;alsoSENATOR(S)BoydandWilliams,Bacon,CarrollM.,Foster,Heath,Hudak,Morse,Newell,Romer,Schwartz,ShafferB.,Veiga.C0NcERNmIGTHEELIMTNATIONOFTHESTATESALESANDUSETAXEXEMPTIONFORCIGARETTES,ANDMAKINGANAPPROPRIATIONINCONNECTIONTHEREWITH.BeitenactedbytheGeneralAssemblyoft/icStateofColorado:toread:SECTION1.39-26-706(1),ColoradoRevisedStatutes,isamended39-26-706.Miscellaneoussalesandusetaxexemptions-cigarettes-Internetaccess-refractorymaterials-preciousmetalbullionandcoins.(1)(a)Allsalesofcigarettesshallbeexemptfromtaxationundertheprovisionsofpart1ofthisarticle;EXCEPTTHATANYSALESOfCIGARETTESAFTERJuNE30,2009,ANDBEFOREJULY1,2011,SHALLNOTBEEXEMPTFROMSUCHTAXATION.(b)Thestorage,use,orconsumptionofcigarettesshallbeexemptCapitallettersindicatenewmaterialaddedtoexistingstatutes;dashesthroughwordsindicatedeletionsfromexistingstatutesandsuchmaterialnotpartofact.
fromtaxationundertheprovisionsofpart2ofthisarticle;EXCEPTTHATTHESTORAGE,USE,ORCONSUMPTIONOfCIGARETTESAFTERJuNE30,2009,ANDBEFOREJULY1,2011,SHALLNOTBEEXEMPTFROMSUCHTAXATION.(c)NOTwITHSTANDINGANYPROVISIONOFLAWTOTHECONTRARY,FORANYLOCALGOVERNMENTORPOLITICALSUBDIVISIONOfTHESTATETHATLEVIESASALESORUSETAXBASEDONTHESALESORUSETAXLEVIEDBYTHESTATEPURSUANTTOTHISARTICLE,THESALEORSTORAGE,USE,ORCONSUMPTIONOFCIGARETTESAFTERJUNE30,2009,ANDBEfOREJULY1,2011,SHALLBEEXEMPTFROMTHESALESORUSETAXOFSUCHLOCALGOVERNMENTORPOLITICALSUBDIVISION.SECTION2.29-1-204.5(3)(f.1)(I),ColoradoRevisedStatutes,isamendedtoread:29-1-204.5.Establishmentofmultijurisdictionathousingauthorities.(3)Thegeneralpowersofsuchauthorityshallincludethefollowingpowers:(f.1)(I)Subjecttotheprovisionsofsubsection(7.5)ofthissection,tolevy,inalloftheareawithintheboundariesoftheauthority,asalesorusetax,orboth,ataratenottoexceedonepercent,uponeverytransactionorotherincidentwithrespecttowhichasalesorusetaxisleviedbythestate,EXCLUDINGTHESALEORUSEOFCIGARETTES.Thetaximposedpursuanttothisparagraph(f.1)isinadditiontoanyothersalesorusetaximposedpursuanttolaw.Theexecutivedirectorofthedepartmentofrevenueshallcollect,administer,andenforcethesalesorusetax,totheextentfeasible,inthemannerprovidedinsection29-2-106.However,theexecutivedirectorshallnotbeginthecollection,administration,andenforcementofasalesandusetaxuntilsuchtimeasthefinancialofficeroftheauthorityandtheexecutivedirectorhaveagreedonallnecessarymatterspursuanttosubparagraph(III)ofparagraph(e)ofsubsection(2)ofthissection.Theexecutivedirectorshallbeginthecollection,administration,andenforcementofasalesandusetaxonadatemutuallyagreeabletothedepartmentofrevenueandtheauthority.SECTION3.29-2-105,ColoradoRevisedStatutes,isamendedBYTHEADDITIONOfANEWSUBSECTIONtoread:29-2-105.Contentsofsalestaxordinancesandproposals.PAGE2-HOUSEBILL09-13420
(9)NoTwITHsTANDINGANYPROVISIONOFTHISSECTIONTOTHECONTRARY,SALESOFCIGARETTESSHALLBEEXEMPTFROMATOWN,CITY,COUNTY,ORCITYANDCOUNTYSALESTAXTHATISCREATEDPURSUANTTOTHEAUTHORITYSETFORTHINTHISARTICLE.SECTION4.Theintroductoryportionto32-1-1003(5),ColoradoRevisedStatutes,isamendedtoread:32-1-1003.Healthservicedistricts-additionalpowers.(5)Anyhealthservicedistrictthatiscreatedpursuanttothisarticleshallhavethepower,uponapprovalbytheeligibleelectorsofthedistrict,tolevyandcollectauniformsalestaxthroughouttheentiregeographicareaofthedistrictuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.R.S.,EXCLUDINGTHESALEOFCIGARETTES,subjecttothefollowingprovisions:SECTION5.Theintroductoryportionto32-1-1003.5(5),ColoradoRevisedStatutes,isamendedtoread:32-1-1003.5.Healthassurancedistricts-additionalpowers-legislativedeclaration-definitions.(5)Anyhealthassurancedisfrictthatiscreatedpursuanttothisarticleshallhavethepower,uponapprovalbytheeligibleelectorsofthedistrict,tolevyandcollectauniformsalestaxthroughouttheentiregeographicareaofthedistrictuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.R.S.,EXCLUDINGTHESALEOFCIGARETTES,subjecttothefollowingprovisions:SECTION6.32-9-119(2)(a),ColoradoRevisedStatutes,isamendedBYTHEADDITIONOFANEWSUBPARAGRAPHtoread:32-9-119.Additionalpowersofdistrict.(2)(a)Toproviderevenuetofinancetheoperationsofthedistrict,todefraythecostofconstructionofcapitalimprovementsandacquisitionofcapitalequipment,andtopaytheinterestandprincipalonsecuritiesofthedistrict,theboard,forandonbehalfofthedistrictafterapprovalbyelectionheldpursuanttoarticles1to13oftitle1,C.R.S.,shallhavethepowertolevyuniformlythroughoutthedistrictasalestaxattherateofsix-tenthsofonepercent,orattherateofonepercentifapprovedbytheeligibleelectorsofthedistrictPAGE3-HOUSEBILL09-1342
inaccordancewithsection32-9-119.4,uponeverytransactionorotherincidentwithrespecttowhichasalestaxisnowleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.$.;exceptthat:(III)TIlESALEOFCIGARETTESSHALLBEEXEMPTFROMSUCHSALESTAX.SECTION7.32-13-105(5)(a),ColoradoRevisedStatutes,isamendedtoread:32-13-105.Authorizingelections.(5)(a)forpurposesofcomplyingwiththeprovisionsofsection20(4)ofarticleXofthestateconstitutionanduponpropersubmittalofavalidinitiativepetitiontoorupontheadoptionofaresolutionbytheboardofthedistrictcreatedinsection32-13-104,thedistrictmaysubmittotheregisteredelectorswithinthegeographicalboundariesofthedistrict,atageneralelectionoranelectionheldonthefirstTuesdayinNovemberofanodd-numberedyear,thequestionofwhetherthedistrictshallbeauthorizedtocontinuethelevyandcollectionoftheaggregateone-tenthofonepercentsalesandusetaxasspecifiedinparagraph(a)ofsubsection(4)ofthissection,asmodifiedpursuanttosubparagraphs(I),(II),and(III)ofthisparagraph(a),foraperiodoftwelveyearsfromthedateuponwhichtheauthorityofthedistricttolevyandcollectthesalesandusetaxesisscheduledtoexpire,asfollows:(I)Auniformsalesandusetaxthroughoutsaidgeographicalareaatarateofsixhundredfifty-fiveten-thousandthsofonepercentfortotalannualrevenuescollectedbythedistrictuptoandincludingthirty-eightmilliondollarsandatarateofsixty-fourone-thousandthsofonepercentaftertotalannualrevenuescollectedbythedistrictexceedthirty-eightmilliondollars,uponeverytransactionorotherincidentwithrespecttowhichasalesandusetaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.S.;exceptthatsuchsalesandusetaxSHALLNOTBELEVIEDONTHESALEORUSEOFCIGARETTESANDshallbeleviedonpurchasesofmachineryormachinetoolsthatareotherwiseexemptpursuanttosection39-26-709(1),C.R.S.,totheextentsuchpurchasesaresubjecttoasalesandusetaxleviedbytheregionaltransportationdistrictpursuanttosection29-2-105(1)(d),C.R.S.,tobedistributedtotheDenvermuseumofnatureandscience,theDenverzoologicalgardens,theDenverartmuseum,theDenverbotanicalgardens,andtheDenvercenterfortheperformingartspursuanttotheprovisionsofsection32-13-107(3)(a);PAGE4-HOUSEBILL09-1342
(II)Auniformsalesandusetaxthroughoutsaidgeographicalareaatarateoftwenty-oneone-thousandthsofonepercentfortotalannualrevenuescollectedbythedistrictuptoandincludingthirty-eightmilliondollarsandatarateoftwenty-twoone-thousandthsofonepercentaftertotalannualrevenuescollectedbythedistrictexceedthirty-eightmilliondollars,uponeverytransactionorotherincidentwithrespecttowhichasalesandusetaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.RS.;exceptthatsuchsalesandusetaxSHALLNOTBELEVIEDONTHESALEORUSEOFCIGARETTESANDshallbeleviedonpurchasesofmachineryormachinetoolsthatareotherwiseexemptpursuanttosection39-26-709(1),C.R.S.,totheextentsuchpurchasesaresubjecttoasalesandusetaxleviedbytheregionaltransportationdistrictpursuanttosection29-2-105(1)(d),C.R.S.,tobedistributedtoscientificandculturalfacilitiespursuanttotheprovisionsofsection32-13-107(3)(b);(III)Auniformsalesandusetaxthroughoutsaidgeographicalareaatarateofonehundredthirty-fiveten-thousandthsofonepercentfortotalannualrevenuescollectedbythedistrictuptoandincludingthirty-eightmilliondollarsandatarateoffourteenone-thousandthsofonepercentaftertotalannualrevenuescollectedbythedistrictexceedthirty-eightmilliondollars,uponeverytransactionorotherincidentwithrespecttowhichasalesandusetaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.S.;exceptthatsuchsalesandusetaxSHALLNOTBELEVIEDONTHESAlEORUSEOFCIGARETTESANDshallbeleviedonpurchasesofmachineryormachinetoolsthatareotherwiseexemptpursuanttosection39-26-709(1),C.R.S.,totheextentsuchpurchasesaresubjecttoasalesandusetaxleviedbytheregionaltransportationdistrictpursuanttosection29-2-105(1)(d),C.R$.,tobedistributedtoscientificandculturalfacilitiespursuanttotheprovisionsofsection32-13-107(3)(c).SECTION8.Theintroductoryportionto32-13-107(1)(a),ColoradoRevisedStatutes,isamendedtoread:32-13-107.Salesandusetaximposed-collection-administrationoftax-use.(1)(a)Exceptasotherwiseprovidedinparagraph(b)ofthissubsection(1),upontheapprovaloftheregisteredelectorspursuanttotheprovisionsofsection32-13-105,theboardshallhavethepowertolevysuchuniformsalesandusetaxesthroughoutthePAGE5-HOUSEBILL09-1342
districtcreatedinsection32-13-104uponeverytransactionorotherincidentwithrespecttowhichasalesandusetaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.S.;exceptthatsuchsalesandusetaxSHALLNOTBELEVIEDTHEONSALEORUSEOfCIGARETTESANDshallbeleviedon:SECTION9.Theintroductoryportionto32-14-114(1),ColoradoRevisedStatutes,isamendedtoread:32-14-114.Salestaximposed-collection-administrationoftax-discontinuance.(1)Upontheapprovaloftheregisteredelectorspursuanttotheprovisionsofsection32-14-105anduponthegrantingofamajorleaguebaseballfranchisebymajorleaguebaseballtobelocatedinthedistrict,theboardshallhavethepowertolevysuchuniformsalestaxforaperiodnottoexceedtwentyyearsthroughoutthedistrictcreatedinsection32-14-104uponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.S.;exceptthatsuchsalestaxSHALLNOTBELEVIEDONTHESALEOfCIGARETTESANDshallbeleviedon:SECTION10.Theintroductoryportionto32-15-110(1),ColoradoRevisedStatutes,isamendedtoread:32-15-110.Salestaximposed-collection-administrationoftax-discontinuance.(1)Upontheapprovaloftheregisteredelectorspursuanttotheprovisionsofsection32-15-107,theboardshallhavethepowertolevysuchuniformsalestaxupontheadoptionofaresolutionforaperiodcommencingaftertheterminationofthesalestaxleviedandcollectedbytheDenvermetropolitanmajorleaguebaseballstadiumdistrictpursuanttosection32-14-105andcontinuingforaperiodnottoextendbeyondJanuary1,2012,throughoutthedistrictcreatedinsection32-15-104uponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestate,pursuanttotheprovisionsofarticle26oftitle39,C.R.S.;exceptthatsuchsalestaxSHALLNOTBELEVIEDONTHESALEOFCIGARETTESANDshallbeleviedon:SECTION11.32-17-112,ColoradoRevisedStatutes,isamendedtoread:32-17-112.Financialpowers.NotwithstandingtheprovisionsofPAGE6-HOUSEBILL09-13420
section32-1-1101(1)(a),amentalhealthcareservicedistrictcreatedpursuanttothisarticleshallnotbeauthorizedtolevyandcollectadvaloremtaxes.Suchdistrictshallhaveallotherfinancialpowersdescribedinsection32-1-1101.Thedistrictshallalsohavethepower,uponvoterapproval,tolevyandcollectauniformsalestaxthroughouttheentiregeographicalareaofthedistrictataratenottoexceedone-fourthofonepercentuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.R.S.;EXCEPTTHATSUCHSALESTAXSHALLNOTBELEVIEDONTHESALEOfCIGARETTES.Anysalestaxauthorizedpursuanttothissectionshallbeleviedandcollectedasprovidedinsection32-17-113.SECTION12.32-17-113(1)(c)(I)and(1)(c)(II)(B),ColoradoRevisedStatutes,areamended,andthesaid32-17-113(1)(c)isfurtheramendedBYTHEADDITIONOFANEWSUBPARAGRAPH,toread:32-17-113.Salestaximposed-collection-administrationoftax.(1)(c)Thesalestaximposedpursuanttoparagraph(a)ofthissubsection(1)shallnotbeleviedon:(I)Thesaleoftangiblepersonalpropertydeliveredbyaretaileroraretailer’sagentortoacommoncarrierfordeliverytoadestinationoutsidethedistrict;and(II)Thesaleoftangiblepersonalpropertyonwhichaspecificownershiptaxhasbeenpaidorispayablewhensuchsalemeetsthefollowingconditions:(B)Thepersonalpropertyisregisteredorrequiredtoberegisteredoutsidethegeographicalboundariesofthedistrictunderthelawsofthisstate;AND(III)THESALEOfCIGARETTES.SECTION13.32-18-107(1),ColoradoRevisedStatutes,isamendedtoread:32-18-107.Salestax-collection-administration.(1)Upontheapprovaloftheeligibleelectorsinthedistrictatanelectionheldinaccordancewithsection20ofarticleXofthestateconstitutionandpart$PAGE7-HOUSEBILL09-1342
ofarticle1ofthistitle,thedistrictshallhavethepowertolevyauniformsalestaxthroughouttheentiregeographicalareaofthedistrictuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.RS.;EXCEPTTHATSUCHSALESTAXSHALLNOTBELEVIEDONTHESALEOFCIGARETfES.AsalestaxleviedbyadistrictshalltakeeffectoneitherJanuary1orJuly1oftheyearspecifiedintheballotissuesubmittedtotheeligibleelectorsofthedistrict.SECTION14.32-19-111,ColoradoRevisedStatutes,isamendedtoread:32-19-111.financiatpowers.Anydistrictcreatedpursuanttothisarticleshallhaveallofthefinancialpowersdescribedinsection32-1-1101;exceptthatthelevyandcollectionofadvaloremtaxesshallbesubjecttotheprovisionsofsection32-19-115.Thedistrictshallalsohavethepower,uponvoterapproval,tolevyandcollectauniformsalestaxthroughouttheentiregeographicalareaofthedistrictuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.R.S.;EXCEPTTHATSUCHSALESTAXSHALLNOTBELEVIEDONTHESALEOFCIGARETTES.Anysalestaxauthorizedpursuanttothissectionshallbeleviedandcollectedasprovidedinsection32-19-112.SECTION15.32-19-112(1)(a),ColoradoRevisedStatutes,isamendedtoread:32-19-112.Salestaximposed-collection-administrationoftax.(1)(a)Upontheapprovaloftheeligibleelectorsinthedistrictatanelectionheldinaccordancewithsection20ofarticleXofthestateconstitutionandpart$ofarticle1ofthistitle,thedistrictshallhavethepowertolevyauniformsalestaxthroughouttheentiregeographicalareaofthedistrictuponeverytransactionorotherincidentwithrespecttowhichasalestaxisleviedbythestatepursuanttotheprovisionsofarticle26oftitle39,C.R.S.;EXCEPTTHATSUCHSALESTAXSHALLNOTBELEVIEDONTHESALEOFCIGARETTES.SECTION16.43-4-605(1)G)(II),ColoradoRevisedStatutes,isamendedtoread:PAGE8-HOUSEBILL09-13420
43-4-605.Powersoftheauthority-inclusionorexclusionofproperty-determinationofregionaltransportationsystemalignment-fundcreated.(1)(j)(II)Asalesorusetax,orboth,leviedpursuanttosubparagraph(I)ofthisparagraph(j)shallnotbeleviedonthesaleoftangiblepersonalproperty:(A)Deliveredbyaretaileroraretailer’sagentortoacommoncarrierfordeliverytoadestinationoutsidetheauthority;or(B)Uponwhichspecificownershiptaxhasbeenpaidorispayableifthepurchaserresidesoutsidetheboundariesoftheauthorityorthepurchaser’sprincipalplaceofbusinessisoutsidetheboundariesoftheauthorityandifthepersonalpropertyisregisteredorrequiredtoberegisteredoutsidetheboundariesoftheauthority;OR(C)WHERESUCHTANGIBLEPERSONALPROPERTYISACIGARE1TE.SECTION17.Appropriation.(1)Inadditiontoanyotherappropriation,thereisherebyappropriated,outofanymoneysinthegeneralfundnototherwiseappropriated,tothedepartmentofrevenue,forallocationtothetaxationbusinessgroup,forthefiscalyearbeginningJuly1,2008,thesumofonehundredseventy-seventhousandeighthundredfifteendollars($177,815)and0.1fTE,orsomuchthereofasmaybenecessary,fortheimplementationofthisact.(2)Inadditiontoanyotherappropriation,thereisherebyappropriated,outofanymoneysinthegeneralfundnototherwiseappropriated,tothedepartmentofrevenue,forallocationtothetaxationbusinessgroup,forthefiscalyearbeginningJuly1,2009,thesumoftwelvethousandeighthundredfortydollars($12,$40)and0.3FTE,orsomuchthereofasmaybenecessary,fortheimplementationofthisact.SECTION18.Effectivedate-applicability.ThisactshalltakeeffectJuly1,2009,andshallapplytocigarettessoldorusedonoraftersaiddate.SECTION19.Safetyclause.Thegeneralassemblyherebyfinds,PAGE9-HOUSEBILL09-1342
determines,anddeclaresthatthisactisnecessaryfortheimmediatepreservationofthepublicpeace,health,andsafety.TerranceD.CarrollBrandonC.ShafferSPEAKEROFTHEHOUSEPRESIDENTOFOFREPRESENTATIVESTHESENATEMarilynEddinsKarenGoldmanCHIEFCLERKOfTHEHOUSESECRETARYOFOFREPRESENTATIVESTHESENATEAPPROVED_____________________________BillRitter,Jr.GOVERNOROfTHESTATEOfCOLORADOPAGE10-HOUSEBILL09-13420