The Board of Trustees of the Town of Deer Trail, Arapahoe County, Colorado, does hereby ordain and resolve to ament Ordinances 138 and 140 to provide for collection, at the time of the issuance of the building permit, or the Arapahoe County use tax on all building and construction materials wither purchased in the Town of Deer Trail, or purchased outside of the Twon of Deer Trail but used in the construction of structures within the Town.
Whereas, the Town of Deer Trail, hereinafter referred to as the "Town", in the County of Arapahoe
and the State of Colorado, is the body corporate operating as a statutory town pursuant to the general statutes of the State of Colorado; and
Whereas, on November 4, 2003, the voters of Arapahoe County approved a county wide sale and
use tax of one-quarter of one percent (0.25% or 25 cents for every $100.00), which tax was not to be collected on sales of food and prescription drugs, and which tax would expire in ten (10) years; and
Whereas, the collected tax was to be used for specified "Open Space" objectives for municipalities
within the County of Arapahoe, as set forth in County Resolution No. 030381; and
Whereas, Resolution No. 030381 requires that municipalities within the County of Arapahoe enter
into an intergovernmental agreement with the County before the municipality receives any portion of the collected funds; and
Whereas, Colorado Revised Statute 29-2-106(3)(a) (2003) authorizes Colorado municipalities to
collect the County of Arapahoe's Open Space Use Tax; and
Whereas, Ordinance Nos. 138 and 140 provide for the issuance of a permit prior to the building of any structure or prior to any substantial improvements being made to any structure within the boundaries of the Town; and
Whereas, the Board of Trustees of the Town, hereinafter referred to as the "Board" has determined that it is in the best interests of the residents of the Town to participate in the use of the Open Space funds, and that the County use tax should be collected at the time of the issuance of the permit.
Now, therefore, be it ordained by the Board of Trustees of the Town of Deer Trail, Colorado.
Section 1. Amendment of Ordinance Nos. 138 and 140
- Upon the adoption of this Ordinance, the Town Building Permit Agent, or such other representative as may be appointed from time to time by the Board, including the Town Clerk, shall at the time that a building permit is issued, collect a County use tax in the amount of one-quarter of one percent (or 25 cents for every $100.00) on all construction or building materials used in the Town for construction of any new buildings or structures, and as to any substantial improvement to any existing structure, residential, industrial, commercial, or otherwise. "Substantial improvement" shall refer to remodeling, additions, and other work done on a building, or accessory buildings, but shall not include fencing, terracing, or landscaping. The landowner, or owner's agent, seeking the permit shall be responsible for providing the Town Building Permit Agent, with the necessary documentation, including receipts, invoices, and other evidence of the value of the materials, including information requested by the Agent, so as to enable the Agent to determine the amount of the use tax to be paid at the time of the issuance of the permit. The County use tax shall not be imposed if the landowner provides documentation indicating that a county sales tax has been paid or is required to be paid, or if the materials are exempt under County Resolution No. 030381.
- The Town Building Permit Agent will forward the collected sums to the County on a monthly basis, less the allowed administrative cost.
- The collection of the use tax shall cease upon the expiration of County Resolution No. 030381. Further, this Ordinance may be further amended or modified depending upon the Town residents approving or disapproving, by proper election, any sales or use taxes applicable solely to the Town.
Section 2. Validity
If any part or parts of this Ordinance are for any reason held to be invalid such decision shall not affect the validity of the remaining portions of this Ordinance. The Board hereby declares that it would have passed this Ordinance and each part or parts thereof, irrespective of the fact that any part or parts be declared invalid.
Section 3. Repeal
Existing or parts of Ordinances covering the same matters as embraced in this Ordinance are hereby repealed and all ordinances or parts of ordinances inconsistent with the provisions of this Ordinance are hereby repealed, except that this repeal shall not affect or prevent the prosecution or punishment of any person for any act done or committed in violation of any Ordinance hereby repealed prior to the taking effect of this Ordinance.
Section 4. Emergency Exists
The Board has determined that if this Ordinance is not approved, passed, and effective as of the date of
the regular meeting, as reflected in signature below, that the Town will lose any opportunity to receive funds through the Arapahoe County Open Space Objectives, for up to a year, and that the funds would serve a beneficial use for the citizens of the Town of Deer Trail. Accordingly, the Board has determined that an emergency exists and ordains that this Ordinance shall take effect immediately upon passage.
Introduced, read, adopted, and approved this 3rd day of November 2004.
Beryl H. Rector, Mayor
Town of Deer Trail. Colorado
Attest: Patti K. Owen, Town Clerk