OAK CREEK ORDINANCE NO. 613

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11254-1

TOWN OF OAK CREEK, COLORADO

ORDINANCE NO. 613

AN ORDINANCE SUBMITTING TO THE REGISTERED ELECTORS OF THE TOWN OF OAK CREEK, AT THE COORDINATED ELECTION TO BE HELD NOVEMBER 1, 2011, THE QUESTION OF AUTHORIZING THE TOWN BOARD TO INCREASE THE SALES TAX RATE FROM 3% TO 4%FOR POLICE DEPARTMENT SALARIES, EQUIPMENT AND OPERATIONS

WHEREAS, at the November 1992 general election, the citizens of Colorado adopted, as an amendment to the Colorado Constitution, the provisions of Article X, Section 20 of the Colorado Constitution, which, among other things, require voter approval for certain exercises of state and local government powers relating to taxation, revenue-raising, spending and the incurrence of debt and other multiple-fiscal year financial obligations; and

WHEREAS, the Town of Oak Creek, Colorado (the "Town") currently imposes a retail sales tax pursuant to Article 2 of Title 29, C.R.S and

WHEREAS, pursuant to Article 2 of Title 29, an increase in the sales tax must be submitted to the registered electors of the Town for their approval or rejection; and

WHEREAS, the Town Board (the "Board") of the Town has determined, and hereby determines, that there is a need for increased funding for the Oak Creek Police Department in the Town of Oak Creek; and

WHEREAS, the Board has further determined, and hereby determines, that it is in the best interests of the health, safety and welfare of the people of the Town of Oak Creek that the registered electors of the Town be given an opportunity at the November 1, 2011 coordinated election to vote "yes" or "no" with respect to the question of authorizing the Board to increase the sales tax rate by 1% (from 3% to 4%), for the purpose of funding the Oak Creek Police Department, salaries, equipment and operations; and

WHEREAS, the Board has further determined, and hereby determines, that the service that the Oak Creek Police Department provides to the citizens of the Town of Oak Creek is a necessary service and benefits the citizens of the Town; and

WHEREAS, it is the intent of the Town to comply with Article X, Section 20 of the Colorado Constitution Article 2, Title 29 C.R.S. in submitting such sales tax rate increase question to the registered electors of the Town.

NOW, THEREFORE, BE IT ORDAINED BY THE TOWN BOARD OF OAK CREEK, COLORADO:

Section 1. All actions heretofore taken (not inconsistent with the provisions of this ordinance) by the Town Board or the officers of the Town, directed toward the submission of such sales tax rate increase question for Police Department salaries, equipment and operations to the registered electors of the Town, are hereby ratified, approved and confirmed. The appropriate Town officers are further authorized and directed to take such additional actions, if any, before or after the November 1, 2011 coordinated election, as may be necessary or appropriate to prepare for and (subject to applicable voter approval requirements) implement such sales tax rate increase, including, without limitation, making (or submitting to Town Board as necessary) consistent changes to Oak Creek Municipal Code provisions, fund and account designations, ordinances, regulations, forms and other enactments of the Town.

Section 2. The Town Clerk is hereby authorized and directed to take all action necessary or appropriate to submit the sales tax rate increase question for Police Department salaries, equipment and operations to the registered electors of the Town as a ballot issue at the November 1, 2011 coordinated election, in substantially the following form:

FORM OF BALLOT TITLE AND TEXT

"VOTE YES OR NO ON THE FOLLOWING

SHALL TOWN OF OAK CREEK SALES TAXES BE INCREASED $39,000 ANNUALLY (ESTIMATED FIRST FULL FISCAL YEAR DOLLAR INCREASE), AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER, BY INCREASING THE RATE OF THE TOWN SALES TAX BY 1% (FROM 3% TO 4%) COMMENCING JANUARY 1, 2012; AND SHALL THE REVENUES FROM SUCH SALES TAX RATE INCREASE BE USED TO FUND COSTS OF SALARIES, EQUIPMENT AND OPERATIONS OF THE OAK CREEK POLICE DEPARTMENT, AND SHALL ALL REVENUES FROM SUCH SALES TAX RATE INCREASE, AND INVESTMENT INCOME THEREON, CONSTITUTE A VOTER-APPROVED REVENUE CHANGE AND EXCEPTION TO THE LIMITS WHICH WOULD OTHERWISE APPLY UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?

YES

NO "

The Town Board hereby authorizes and directs the Town Clerk to certify such ballot issue to the Routt County Clerk and Recorder and hereby sets and fixes the foregoing as the ballot title by which such ballot issue is to be submitted. Any protests or contests concerning the ballot title set forth above shall be initiated and conducted in the time and manner set forth in Section 1-11-203.5, C.R.S. The Town Clerk, or the Board by resolution, may make such changes in the ballot title set forth above as may be necessary or appropriate to conform to applicable law. Notice of the election, including submission of the ballot issue, shall be given, and the election shall be held and conducted and the results thereof shall be determined, in conformity with the Uniform Election Code of 1992, the Oak Creek Municipal Code and ordinances of the Town, and other applicable provisions of the Constitution (including, without limitation, Article X, Section 20 thereof) and laws of the State of Colorado.

The proposed sales tax rate increase is described in this ordinance without regard to any other sales tax rate increase that may be separately submitted to the voters at the November1, 2011 election. In the event that any other Town sales tax rate increase is so submitted, the Town Clerk, or the Town Board by resolution or ordinance, may make changes to the ballot title set forth above (as well as other related notices and documentation), as necessary or appropriate to clarify the relationship and cumulative effect of such proposed sales and use tax rate increases. If any other Town sales tax rate increase so submitted is approved by the voters, the Town Board is authorized to make corresponding changes to the Oak Creek Municipal Code amendments set forth in Section 3 below.

Section 3. Section 3.01.020 of the Oak Creek Municipal Code shall hereby be amended to read as follows:

3.01.020 Schedules of sales tax.

A. There is hereby imposed on all sales of tangible personal property at retail and the furnishing of services as provided in C.R.S., 39-26-104, as amended, a tax equal to three percent (4%) of the gross receipts of sales and services consummated within the limits of the Town of Oak Creek. The tangible personal property and services taxable by this ordinance shall be the same as the tangible personal property and services taxable pursuant to C.R.S., 39-26-104, as amended. The imposition of the tax on individual sales shall be in accordance with schedules set forth in the rules and regulations promulgated by the Department of Revenue and by ordinance of the Town of Oak Creek.

B. The collection, administration and enforcement of this sales tax shall be performed by the Director of Revenue of the State of Colorado under the same manner as the collection, administration and enforcement of the Colorado State sales tax. The provisions of Article 26, Title 39, C.R.S., as amended hereafter, and all rules and regulations promulgated by the Director of Revenue shall govern the collections, administration and enforcement of the sales tax imposed by this ordinance.

C. Every retailer or vendor shall, irrespective of the provisions of other sections of this ordinance, be liable and responsible for the payment of an amount equivalent to three percent (4%) of all sales made by him of tangible personal property or services specified in this ordinance and shall remit an amount equivalent to said three percent (4%) to the Director of Revenue of the State of Colorado, as collecting agent for the Town of Oak Creek.

Section 4. Section 3.01.060 of the Oak Creek Municipal Code shall hereby be amended to read as follows:

3.01.060 Sales tax-Credit for sales or use taxes previously paid to another municipality.

For transactions consummated on or after January 1, 2012, the Town's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of four percent (4%). A credit shall be granted against the Town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed four percent (4%).

Section 5. Section 3.01.070 of the Oak Creek Municipal Code shall hereby be amended to read as follows:

3.01.070 Purpose of tax-Use of proceeds.

The Board of Trustees hereby declares that the purpose of the four percent tax imposed by this ordinance is for the production of revenue in order to defray the cost of municipal government in the Town. In accordance with this purpose, the proceeds of such tax shall be deposited in the General Fund for the Town; provided, however, that not less than 1% of the proceeds of such tax shall be used for the purpose of purchasing equipment and materials and contracting for services as necessary to improve the condition of the streets, alleys and drainage system of the Town and no less than 1% of the proceeds of such tax shall be used for the purpose of funding salaries, equipment and operations of the Oak Creek Police Department.

Section 6. If such ballot issue is approved:

(a) The amendments to Chapter 3.01 of the Code set forth herein shall be come effective January 1, 2012 without any further action of the Board and the Town shall be authorized to effectuate the sales tax rate increase provided for in Section 3 hereof, such sales tax rate increase to begin on January 1, 2012 or as soon as practicable thereafter; with the revenues from such sales and use tax rate increase to be used for salaries, equipment and operations of the Oak Creek Police Department, as further described and provided in Section 5 of this ordinance. However, with any required Board and voter approval, the foregoing provisions of this section may be made subject to requirements for existing and future bonds or other obligations of the Town, and revenues from such sales tax rate increase may be included in pledges securing outstanding or future bonds or obligations of the Town, regardless of the purposes of such outstanding or future bonds or obligations.

(b) All revenues from such sales tax rate increase (regardless of whether such revenues in any year after the first full fiscal year exceed the estimated dollar amount of $39,000,000 as stated in the ballot title set forth in Section 2 of this ordinance) and investment income thereon shall constitute voter-approved revenue changes and exceptions to the limits which would otherwise apply, and the Town shall be authorized to collect, receive and spend the revenues from such sales tax rate increase and investment income thereon, without regard to any spending, revenue-raising or other limitation or condition, and without limiting in any year the amount of other revenues or funds that may be collected, received and spent by the Town, under Article X, Section 20 of the Colorado Constitution.

Section 7. The invalidity or unenforceability of any provision of this ordinance shall in no way affect the validity or enforceability of the remainder of this ordinance.

Section 8. This ordinance shall take effect immediately upon its passage provided that Sections 3, 4 and 5 of this ordinance shall be subject to approval of the ballot issue set forth in Section 2 hereof at the November 1, 2011 coordinated election, and provided further that, if so approved, the Town sales tax rate increase and other provisions of this ordinance shall take effect January 1, 2012 or as soon as practicable thereafter.

Section 9. Following passage of this ordinance, it shall be published by title in the Steamboat Pilot.

READ, ADOPTED AND ORDERED PUBLISHED THIS 28th day of July 2011.

[TOWN SEAL]

Attest:

/s/: Karen Halterman

/s/: Nikki Knoebel

Karen Halterman, Town Clerk Nikki Knoebel, Mayor

Published in the Steamboat Pilot & Today

Publication Date: August 7, 2011

10271735

Published in the Steamboat Pilot & Today Publication Date: August 7, 2011

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