HomeMy WebLinkAboutORDINANCE 02-24ORDINANCE NO. 02-24
AN ORDINANCE REFERRING TO A VOTE AT THE APRIL 2, 2024 REGULAR
MUNICIPAL ELECTION AN EXTENSION OF THE INCREASE IN THE TOWN SALES
TAX RATE FROM FOUR PERCENT TO FIVE PERCENT, WITH THE REVENUES TO
BE HELD AND SPENT FOR SPECIFIED PURPOSES
WHEREAS, Ordinance 03-14 of the Town of Estes Park was approved by the
voters of Estes Park at the general municipal election on April 1, 2014, and it increased
Town sales taxes from four percent (4%) to five percent (5%) for purposes specified in
that ordinance for a ten (10) year term beginning July 1, 2014 through June 30, 2024; and
WHEREAS, the Town Board of Trustees wishes to refer to the voters at the April
2, 2024 general municipal election a TABOR ballot issue concerning the extension of that
additional municipal sales tax of one percent (1.0%) through June 30, 2034, for the
purposes specified in this Ordinance; and
WHEREAS, this Ordinance is necessary for the immediate preservation of public
health and safety because failure to timely place this ballot issue on the April 2, 2024
ballot would result in hazardous consequences for traffic safety, stormwater
management, and fire mitigation, among other things.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF
THE TOWN OF ESTES PARK, COLORADO AS FOLLOWS:
Section 1: Section 4 of Ordinance 03-14 is amended to read as follows:
Revenues from the increase of one percent of the Town's sales tax
approved by the registered electors of the Town at the April 1, 2014 election and
extended by the registered electors of the Town at the April 2, 2024 election shall
be used exclusively for the purposes and the percentages set forth in the ballot
question on April 2, 2024 for such tax increase. The increase of sales tax from four
percent (4%) to five percent (5%) shall be effective on July 1, 2014 and shall
terminate on June 30, 2034. On July 1, 2034, the sales tax shall revert to four
percent (4%).
Section 2: Section 1 of this Ordinance shall not take effect unless and until a
majority of the registered voters voting at the municipal election on April 2, 2024 vote
"yes" in response to the following ballot title, which title is hereby referred to the ballot
at said election:
BALLOT ISSUE 1A
WITHOUT RAISING ADDITIONAL TAXES, SHALL THE TOWN'S EXISTING
1 % SALES TAX APPROVED BY THE VOTERS BY BALLOT ISSUE 1A OF APRIL 1,
2014, THAT WOULD OTHERWISE EXPIRE ON JUNE 30, 2024, BE EXTENDED
THROUGH JUNE 30, 2034, TO PROVIDE REVENUE FOR AND BE SPENT ON THE
FOLLOWING ITEMS:
(1) FORTY-SIX PERCENT (46%) FOR THE CONSTRUCTION, REPAIR,
REPLACEMENT, REHABILITATION, AND RENOVATION OF STREETS
WITHIN THE TOWN OF ESTES PARK.
(2) TWENTY-EIGHT PERCENT (28%) FOR THE EXPANSION OF THE
TOWN'S STORMWATER INFRASTRUCTURE.
(3) TWELVE POINT FIVE PERCENT (12.5%) FOR THE EXPANSION AND
RECONSTRUCTION OF PUBLIC TRAILS WITHIN THE ESTES VALLEY.
(4) NINE PERCENT (9°/o) FOR THE IMPLEMENTATION OF A WILDFIRE
MITIGATION PROGRAM BY THE ESTES VALLEY FIRE PROTECTION
DISTRICT.
(5) FOUR POINT FIVE PERCENT (4.5%) FOR THE MITIGATION OF
WILDFIRE RISK FROM TOWN POWER DISTRIBUTION LINES.
AND SHALL SUCH TAX REVENUES BE COLLECTED, RETAINED, AND SPENT
AS A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE
LIMITS WHICH WOULD OTHERWISE APPLY UNDER ARTICLE X, SECTION 20
OF THE COLORADO CONSTITUTION OR ANY OTHER LAW?
YES
NO
Section 3: Section 3.08.160 of the Estes Park Municipal Code is hereby
amended, by adding underlined material, to read as follows:
3.08.160 - Imposition; rate.
There is imposed on the sale of tangible personal property and the
furnishing of certain services, as specified in Section 3.08.170 below, a sales
tax of five percent (5%) upon the sale at retail of tangible personal property and
the furnishing of certain services as provided herein. The imposition of the tax
on the sale at retail of tangible personal property and the furnishing of certain
services subject to this tax shall be in accordance with the schedule set forth
in the rules and regulations of the State Department of Revenue or by separate
ordinance of the Town. On June 30, 2024, or such later date as approved by
the electors for the extension of the tax imposed by Ordinance 03-14 and
adopted by the voters as Ballot Issue 1A on April 1, 2014, the additional one
percent (1%) sales tax rate imposed by Ordinance 03-14 shall be reduced by
the rate amount by which sales taxes were increased by Ordinance 03-14.
Section 4: If any portion of this Ordinance is held to be invalid for any reason,
such decision shall not affect the validity of the remaining portions of this Ordinance.
The Town Board of Trustees and the registered voters of the Town hereby declare
that they would have passed and approved this Ordinance and each part hereof
irrespective of the fact that any one part be declared invalid.
Section 5. All other ordinances or portions thereof inconsistent or conflicting
with this Ordinance or any portion hereof are hereby repealed to the extent of such
inconsistency or conflict.
Section 6: The Board of Trustees hereby finds, determines and declares this
Ordinance is necessary for the immediate preservation of the health, safety and
welfare of the Town and its residents in order to place this ballot question on the April
2, 2024, municipal election ballot, and therefore this Ordinance shall take effect
immediately upon its passage and signature of the Mayor.
PASSED AND ADOPTED by the Board of Trustees of the Town of Estes
Park, Colorado this 23RD day of JANUARY, 2024.
TOWN OF ESTES PARK, COLORADO
By:
Mayor
AIIEST:
n Clerk
| hereby certify that the above Ordinance was introduced at a regular meeting of the Board
ofTrustees on the 23RD day ofJANUARY. 2024 and published by title in a newspaper
of general circulation in the Town of Estes Park, Colorado, on the 26TH day of JANUARY,
2024, all as required by the Statutes of the State of Colorado.
APPROVED ASTDFORM:
Town Attorney