HomeMy WebLinkAboutORDINANCE 02-22ORDINANCE NO. 02-22
AN ORDINANCE AMENDING TITLE 5 OF THE ESTES PARK MUNICIPAL
CODE REGARDING VACATION HOME BUSINESS LICENSE FEES AND
ESTABLISHING A RELATED ENTERPRISE
WHEREAS, the Board of Trustees of the Town of Estes Park, Colorado has
determined that it is in the best interest of the Town to amend certain sections of the
Municipal Code of the Town of Estes Park, Colorado.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF
THE TOWN OF ESTES PARK, COLORADO AS FOLLOWS:
Section 1: Ellipses in this ordinance indicate material not reproduced as the
Board intends to leave that material in effect as it now reads.
Section 2: Section 5.20.030 of the Estes Park Municipal Code is hereby amended,
by adding underlined material, to read as follows:
5.20.030 - Amount of license fee.
The business license fee is set forth as follows:
(6) Vacation home: two hundred dollars ($200.00) base fee per year; plus fifty
dollars ($50.00) for each bedroom as stated in the Larimer County Assessor
records; plus the vacation home workforce housing regulatory linkage fee as
described in section 5.20.120.
Section 3: The Estes Park Municipal Code is hereby amended by the addition of
section 5.20.120, to read as follows:
5.20.120 —Vacation Home Workforce Housing Regulatory Linkage Fee.
(a) Findings. The Board of Trustees finds as follows:
(1) The purpose of this section is to protect the public health, safety, and
welfare of the people of the Town by perfecting a comprehensive regulatory
program linking the operation of vacation homes with the need for and
provision of workforce housing.
(2) The Town has a program of applying Town funds to address workforce
housing needs within Town limits, as set forth in Town policy.
(3) The Vacation Home Rental (Short Term Rental) Fee Study ("Study")
prepared by Root Policy Research and presented to the Board of Trustees
on March 22, 2022 demonstrates that the continued operation of vacation
homes has a detrimental impact on the availability of workforce housing
within the Town, and quantifies the impact, as well as the funds required to
address the impact, at thirteen hundred ninety dollars ($1390) per vacation
home per year. Accordingly, the continued operation of vacation homes will
cause the Town to incur costs of addressing workforce housing needs.
(4) Vacation home rental operations rely on a sustained local workforce, which
is essential not only to the vacation home rental operations directly but the
tourism -based portion of the Town's economy as a whole, on which
vacation home rental operations depend.
(5) A fee on vacation homes is therefore appropriate both as a service to
vacation home licensees to sustain a local workforce to their benefit, and
also as part of a comprehensive regulatory program to defray the
reasonable direct costs of vacation homes on workforce housing and the
Town's workforce housing program.
(6) The Town intends to establish such a vacation home workforce housing
regulatory linkage fee ("fee") and apply the fee revenues to its workforce
housing program. As calculated based on the Study, the fee will bear a
reasonable relationship to the cost to the Town of permitting the continued
operation of the vacation homes.
(7) The fee will be collected as part of the fee for a vacation home business
license.
(8) The fee is not designed to, and will not, defray the general expenses of
Town government, but rather is a charge imposed for the purpose of
defraying a portion of the costs of the particular Town services and
programs. All the revenues of the fee will support only those services and
programs.
(9)
Consistent with the determination of the Colorado Supreme Court in
Colorado Union of Taxpayers Foundation v. City of Aspen, 2018 CO 36,
that a charge is not a tax if the primary purpose of the charge is not to raise
revenue for general governmental purposes, but is instead to defray some
of the costs of regulating an activity under a comprehensive regulatory
scheme, the charges imposed by the Town and its enterprise as authorized
by this section are fees, not taxes, because each fee is collected from each
vacation home licensee for the primary purpose of defraying the costs of
mitigating the impact caused by the vacation home when engaging in an
activity that is subject to the fee in an amount reasonably related to the
impacts caused by the activity and the amount expended to mitigate that
impact; and, additionally, because the fee is collected and expended to the
benefit of the fee payer.
(10)The consumer price index is a reasonable approximation of the change
over time in nominal dollars of costs related to housing in Estes Park, and
the U.S. Bureau of Labor Statistics recommends the U.S. City Average
Consumer Price Index for use in escalator clauses.
(b) Vacation home workforce housing regulatory linkage fee.
(1) As part of the annual fee to secure an annual business license for a vacation
home as described in section 5.20.030, there shall be charged a vacation
home workforce housing regulatory linkage fee beginning with the 2023
license year. The initial amount of the fee upon passage of this section shall
be thirteen hundred ninety dollars ($1390) annually per vacation home
license for the 2023 license year.
(2) The amount of the fee shall be adjusted annually for inflation as calculated
by the Town Clerk, based on the All Items Consumer Price Index for All
Urban Consumers (CPI-U) for the U.S. City Average ("Index"), as published
by the United States Bureau of Labor Statistics or successor federal
agency. The Town Clerk shall use the Index for June 2022 as a baseline
and update the fee annually based on the index for each successive June.
The Town Clerk shall post notice of the new amount of the vacation home
workforce housing regulatory linkage fee each year on the Town's website
prior to accepting payment of the license fee for vacation homes for the
following license year, and in no case later than January 1 of the year for
which the license will apply.
(c) Exemption for certain vacation homes in the outlying commercial (CO) zoning
district. If an applicant for license or renewal of a vacation home business
license in the outlying commercial (CO) zoning district demonstrates to the
satisfaction of the Town Clerk, in the form and manner and by the reasonable
time established by the Town Clerk, and in the Town Clerk's reasonable
judgment, (1) that the property became or would become a vacation home at a
time when the Development Code permitted vacation homes in the CO zoning
district but prohibited household living there, (2) that the property was not used
for purposes of household living before becoming a vacation home, and (3) that
the property has not been used for purposes of household living since
becoming a vacation home, then the Town Clerk shall certify that the vacation
home business license is exempt from the vacation home workforce housing
regulatory linkage fee for the upcoming license year, and shall not charge this
fee as part of that year's business license fee. Once the fee has been paid for
a vacation home, however, the Town Clerk shall not issue any refund of the fee
on the basis of this exemption.
(d) The vacation home licensee may pass the expected per -rental -night costs of
the fee to its customers on a nightly basis by inclusion of a surcharge on each
customer's bill.
(e) All revenues from the fee shall be deposited in the workforce housing enterprise
fund as described in section 5.21.060. As described therein, the revenues from
the fee shall be expended only to defray the reasonable direct and indirect
costs of the following:
(1) the Town's workforce housing programs and policies, which may include
but are not limited to acquisition of housing units, construction of new
units, purchase of deed restrictions on existing units, mortgage
buydowns, and rent assistance programs; and
(2) to defray the costs to the Town of the foregoing, including but not limited
to, costs of staff and personnel required for the administration and
enforcement of the regulatory program described in this section.
Section 4: The Estes Park Municipal Code is hereby amended by the addition of
chapter 5.21, to read as follows:
Chapter 5.21 - Workforce Housing Enterprise
5.21.010 - Establishment of the Enterprise.
The Town hereby establishes the Workforce Housing Enterprise ("Enterprise") as
an enterprise of the Town within the meaning of article X, section 20 of the
Colorado Constitution. It shall be the purpose of the Enterprise to pursue activities
to address the need for workforce housing in the Town, as defined and further
described in Town policy. The Enterprise is and operates as a government -owned
business of the Town to execute its business purpose of addressing the need for
workforce housing within the Town, and may receive revenues and incur expenses
accordingly. It undertakes the business of providing a service to fee payers of
generating housing opportunities to sustain a local workforce, to the direct and
indirect benefit of the fee payers. It provides remediation services and benefits to
fee payers when it remediates the impacts they cause, as described in this chapter
and section 5.20.120. It also undertakes the business as part of the Town's
comprehensive regulatory program for vacation homes of ensuring the vacation
homes meet all Town requirements for the health, safety, and welfare of the
occupants and the people of the Town, which allows licensure of the vacation
homes to operate within the Town, to the benefit of the fee payers.
5.21.020 - Governing Body.
The members of the Board of Trustees shall serve as the governing body of the
Enterprise and shall be known collectively as the board of directors of the
Enterprise (the "Enterprise Board"). Acting as the Enterprise Board, the Board of
Trustees may exercise the Town's legal authority relating to workforce housing.
The Board of Trustees acts on behalf of the Enterprise Board when it establishes
the fee described in section 5,20.120. The Enterprise Board hereby is directed to
take all actions necessary to cause the Enterprise to comply with all applicable
laws. The Board of Trustees shall conduct all official business of the Enterprise
Board at regularly scheduled or special meetings. The Board need not adjourn a
Board of Trustees meeting or specially convene an Enterprise Board meeting to
conduct business as the Enterprise Board. The Town Clerk shall record the
proceedings of the Enterprise Board in the minutes of the Board, and need not
record them separately. No additional oath of office, qualification or procedure shall
apply to such service as a member of the Enterprise Board. All otherwise
applicable requirements, privileges, immunities, protections, limitations, and other
provisions of law shall apply to and govern all business and actions of the
Enterprise Board.
5.21.030 - Powers of the Enterprise.
The Enterprise shall have the power to contract with any person or entity, and the
power to issue and reissue revenue bonds, notes, or other obligations through its
governing body in accordance with law. The powers provided in this section shall
not modify, limit or affect the powers conferred by any other law, including
ordinances, directly or indirectly. However, in no event shall the Enterprise have
authority to levy or collect taxes, whether sales taxes, use taxes, excise taxes, or
ad valorem taxes, nor to direct the Town or the Board of Trustees to exercise the
Town's taxing power for the Enterprise.
5.21.040 — Relationship to Town.
In consideration of the Enterprise's commitment to provide workforce housing
services for the benefit of the Town and, to that end, to collect and spend
revenues from fees and charges imposed by the Town or the Enterprise, or the
Town acting by and through the Enterprise, the Town hereby agrees to continue
to provide administrative services for the Enterprise and its activities, to allow the
Enterprise to receive the revenues of the fee described in section 5.20.120, and
to continue to hold title to and own all of the assets currently owned by the Town
and necessary to the operation of the Enterprise. Assets operated and
maintained by the Enterprise shall remain in the ownership of the Town. The
Board of Trustees hereby assigns the use and management of all such assets,
real and personal, to the Enterprise,
5.21.050 — Transactions in the Name of the Town.
Any and all transactions of the Enterprise may be done in the name of the Town
acting by and through the Enterprise and neither this chapter nor any transaction
entered into pursuant to it shall alter or abrogate the relationship of the Town and
the Enterprise as established in section 5.21.040 and as may be further clarified
by ordinance from time to time.
5,21.060 — Enterprise Fund.
The Board hereby establishes a separate enterprise fund to account for revenues
and expenditures of the Enterprise. The Enterprise shall receive less than ten
percent of its annual revenue in grants from all Colorado state and local
governments combined. The Town Administrator or designee shall prepare, for
the Enterprise, an annual budget, which may be part of the entire budget for the
Town. All budgets, reports, audits and financial operations of the Enterprise shall
conform to generally accepted accounting principles applicable to governmental
units and other requirements of law. The Finance Director shall maintain the
enterprise fund to exclude its revenue and its spending and other activities from
provisions of section 20 of article X of the Colorado Constitution as permitted by
law. The Finance Director shall track and account for revenues and expenditures
of the enterprise fund separately from all other revenues and expenditures of the
Town. Revenues from the fee described in section 5.20.120 shall be deposited
directly into the enterprise fund without passing through any other Town fund. The
moneys in the enterprise fund shall not be used for general municipal or
governmental purposes or spending, nor shall the fund ever be transferred to or
become part of the Town's general fund. The moneys in the enterprise fund shall
be used only to defray the reasonable direct and indirect costs of the following:
(a) the Town's workforce housing programs and policies, which may include
but are not limited to acquisition of housing units, construction of new
units, purchase of deed restrictions on existing units, mortgage
buydowns, and rent assistance programs; and
(b) to defray the costs to the Town of the foregoing, including but not limited
to, costs of staff and personnel required for the administration and
enforcement of the regulatory program described in section 5.20.120.
Section 5: Section 1.04.120 of the Estes Park Municipal Code regarding
severability shall apply to this ordinance and its various sections, provisions, and parts.
Section 6: This Ordinance shall take effect and be enforced thirty (30) days after
its adoption and publication.
PASSED AND ADOPTED by the Board of Trustees of the Town of Estes Park,
Colorado this " Z day of j,-kaf_.CK , 2022.
TOWN OF ESTES PARK, CO
By:
ATTEST:
T. n Clerk
ayor
ORADO
I hereby certify that the above Ordinance was introduced at a regular meeting of the
Board of Trustees on the ZZno day of 0420, ti 2022 and published in a
newspaper of general circulation in the Town of Estes Park, Colorado, on the-Z day
of ArkECV) , 2022, all as required by the Statutes of the State of Colorado.
APPROVED AS TO FORM:
Daniel E. Kramer
Town Attorney
Richard L. Buddin
Special Counsel