HomeMy WebLinkAbout911028.tiff RESOLUTION
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF ONE HALF OF
ONE PERCENT (1%) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL PROPERTY AND
THE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY, AND A COUNTYWIDE USE
TAX OF ONE HALF OF ONE PERCENT (i%) ONLY FOR THE PRIVILEGE OF USING OR
CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING MATERIALS PURCHASED
AT RETAIL, AND FOR THE PRIVILEGE OF STORING, USING OR CONSUMING IN WELD
COUNTY ANY MOTOR AND OTHER VEHICLES PURCHASED AT RETAIL ON WHICH
REGISTRATION IS REQUIRED; AND PROVIDING FOR A REFUND IN AN AMOUNT
EQUIVALENT TO THE SALES AND USE TAX COLLECTED IN EXCESS OF THE FUNDS
NECESSARY FOR ACQUISITION OF PROPERTY AND CONSTRUCTION OR RENOVATION OF
BUILDINGS FOR COUNTY ADMINISTRATIVE OFFICES WITHIN s MILE OF THE WELD
COUNTY COURTHOUSE; AND PROVIDING FOR AN ELECTION ON THE PROPOSALS
CONTAINED HEREIN
WHEREAS, the Board of County Commissioners of Weld County, Colorado,
pursuant to Colorado statute and the Weld County Home Rule Charter, is vested
with the authority of administering the affairs of Weld County, Colorado, and
WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S. ) , authorizes
counties to levy a countywide sales and use tax upon the approval of the majority
of the registered electors of the county voting on such proposal, and
WHEREAS Weld County (the County) has not heretofore imposed any sales or
use tax, and
WHEREAS, the Board of County Commissioners of Weld County, Colorado (the
Board) finds that the imposition of a sales and use tax of one half of one
percent (O) will be required to finance the purchase of properties, construction
or renovation of buildings for County administrative offices within -s mile of the
Weld County Courthouse if the electorate approves the charter amendment proposed
by initiative, and
WHEREAS, the Board finds that it is in the best interests of the present
and future inhabitants and citizens of the County to submit a one half of one
percent (?%) sales and use tax proposal to the registered electors of the County
which shall take effect only if the citizen initiated charter amendment is
approved by the voters.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado:
GENERAL PROVISIONS
1. Purpose. The purpose of this Resolution is, upon the approval of a
majority of registered electors voting on such proposal, to impose
a sales tax of one half of one percent (“) upon the sale at retail
of tangible personal property and the furnishing of certain services
in the County, and to impose a use tax of one half of one percent
911028
by. ecc-Neff
R ON,
Page 2
RE: SALES TAX - SPECIAL ELECTION
(;2) only for the privilege of using or consuming in the County any
construction and building materials purchased at retail, and for the
privilege of storing, using or consuming in the County any motor and
other vehicles, purchased at retail on which registration is
required, all in accordance with the provisions of Article 2 of
Title 29, C.R.S. , which provisions are incorporated herein by this
reference. The sales and use tax shall become effective on July 1,
1992 and terminate on June 30, 1994.
2. Statutory Definitions Incorporated. For purposes of this
Resolution, the definitions of the words contained herein shall be
as defined in Sections 39-26-102 and 39-26-201, C.R.S. , as amended,
which definitions are incorporated herein by this reference.
SALES TAX
3. Tax Levied. There is hereby levied, and there shall be collected
and paid, a sales tax in the amount as in this Resolution provided,
upon the sale at retail of tangible personal property and the
furnishing of certain services, as provided in 39-26-104, C.R.S. , as
amended.
4. No Tax on Tax. The amount subject to tax shall not include the
amount of any sales or use tax imposed by Article 26 of Title 39,
C.R.S. , as amended.
5. Delivery Charge. The gross receipts from sales shall include
delivery charges when such charges are subject to the State Sales
and Use Tax imposed by Article 26 of Title 39, C.R.S. , as amended,
regardless of the place to which delivery is made.
6. Picked Up Building Materials. No sales tax shall apply to the sale
of construction and building materials, as the term is used in
Section 29-2-109, C.R.S. , as amended, if such materials are picked
up by the purchaser and if the purchaser of such materials presents
to the retailer a building permit or other documentation acceptable
to such local government evidencing that a local use tax has been
paid or is required to be paid.
7. Food Stamps. No sales or use tax shall apply to the sale of food
purchased with food stamps. For the purposes of this paragraph,
"food" shall have the same meaning as provided in 7 U.S.C. Section
2012(g) , as such section exists on October 1, 1987, or is thereafter
amended.
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RE: SALES TAX - SPECIAL ELECTION
8. Supplemental Foods. No sales or use tax shall apply to the sale of
food purchased with funds provided by the special supplemental food
program for women, infants, and children, 42 U.S.C. Section 1786.
For the purposes of this paragraph, "food" shall have the same
meaning as provided in 42 U.S.C. Section 1786, as such Section
exists on October 1, 1987, or is thereafter amended.
9. Previously Taxed by a County. No sales tax shall 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 county,
equal to or in excess of that sought to be imposed by Weld County,
Colorado. A credit shall be granted against the sales tax imposed
by Weld County, Colorado, 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 county. The amount of
the credit shall not exceed the sales tax imposed by Weld County,
Colorado.
10. Adoption of State Rules and Regulations. 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 schedules set forth in the rules and regulations of
the Colorado Department of Revenue, and in accordance with any
regulations which may be enacted by separate Resolution of the
Board.
11. Amounts Excluded. The amounts subject to tax shall not include the
amount of any sales or use tax imposed by Article 26 of Title 39,
C.R.S. , as amended.
1T. Delivery Charges Included. The gruss reneilita from sties shall
include delivery charges, when such charges are subject to the sales
and use tax of the State of Colorado imposed by Article 26 of Title
39, C.R.S. , as amended, regardless of the place to which delivery is
made.
13. General Exemptions. There shall be exempt from sales taxation under
the provisions of this Resolution all of the tangible personal
property and services which are exempt under Section 39-26-114,
C.R.S. , as amended, which exemptions are incorporated herein by this
reference, expressly including the exemption for sales of food as
defined and specified in Sections 39-26-102(4.5) , 39-26-
114(1) (a) (XX) , 39-26-114(15) and 39-26-114(16) , C.R.S. , as amended,
as said sections were amended or enacted pursuant to H.B. 1330
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RE: SALES TAX - SPECIAL ELECTION
approved May 22, 1987, and effective October 1, 1987; the exemption
for sales and purchases of electricity, coal, wood, gas (including
natural, manufactured, and liquified petroleum gas), fuel oil or
coke sold to occupants of residences as specified in Section 39-26-
114(1) (a) (XXI) , C.R.S. , as amended; and the exemption for sales and
purchases of machinery or machine tools, as specified in Section 39-
26-114(11) , C.R.S. , as amended.
14. Nonresident Exemption. All sales of tangible personal property on
which a specific ownership tax has been paid or is payable shall be
exempt from the subject sales tax when such sales meet both of the
following conditions:
(a) The purchaser is a nonresident or has his principal place of
business outside of the County.
(b) Such tangible personal property is registered or required to
be registered outside the limits of the County under the laws
of the State of Colorado.
15. Exemption for Construction Materials Subject to Use Tax. The value
of construction and building materials on which a use tax has
previously been collected by the County shall be exempt from the
County sales tax imposed by this Resolution if the materials are
delivered by the retailer or his agent to a site within the limits
of the County.
16. Place of Sale. For purposes of this Resolution, all retail sales
are consummated at the place of business of the retailer, unless the
tangible personal property sold is delivered by the retailer or his
agent to a destination outside the limits of the County or to a
common carrier for delivery to a destination outside the limits of
the County. If a retailer has no permanent place of business in the
County, or has more than one place of business, the place or places
at which the retail salmi- are consummated_ for the purpose of the
sales tax imposed by this Resolution shall be determined by the
provisions of Article 26 of Title 39, C.R.S. , as amended, and by the
rules and regulations promulgated by the Department of Revenue of
the State of Colorado.
17. Sales Tax License. No separate County sales tax license shall be
required. Any person engaging in the business of selling tangible
personal property at retail or furnishing certain services as herein
specified shall annually obtain and hold a state license as required
by Section 39-26-103, C.R.S. , as amended.
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RE: SALES TAX - SPECIAL ELECTION
18. Vendor's Fee. At the time of making a monthly return of the sales
taxes required by this Resolution, every retailer shall be entitled
to subtract from the sales tax remitted a sum equal to three and
one-third percent (3 1/37,) of said tax as a fee, which fee shall be
known as the "Vendor's Fee. " Any retailer delinquent in remitting
said tax shall forfeit such Vendor's Fee unless good cause be shown
for the delinquent remittance.
19. Collection, Administration and Enforcement. The collection,
administration and enforcement of the sales tax imposed by this
Resolution shall be performed by the Executive Director of the
Department of Revenue of the State of Colorado in the same manner as
the collection, administration and enforcement of the Colorado State
sales tax. The provisions of Article 26 of Title 39, C.R.S. , as
amended, and all rules and regulations promulgated by the Executive
Director of the Department of Revenue thereunder, are incorporated
herein by this reference and shall govern the collections,
administration, and enforcement of the sales tax imposed by this.
Pursuant to Section 29-2-106, C.R.S. , as amended, the Board shall,
following the special election of October 29, 1991, and prior to May
17 , 1992, request the Executive Director of the Department of
Revenue to administer, collect and distribute the sales tax hereby
imposed. The Board, at the time of making such request, shall
provide the following documents to the Executive Director of the
Department of Revenue:
(a) A copy of this Resolution, certified by the County Clerk and
Recorder.
(b) Affidavits of publication of this Resolution, as proved
herein.
(c) An Abstract of Election Results, certified as to the approval
of the sales tax by a majority of the registered qualified
electors of Weld County voting thereon.
In the event that the Executive Director of the Department of
Revenue fails or refuses to collect the sales tax imposed by this
Resolution, the Board shall be authorized to provide for the
collection, administration or enforcement of such sales tax to the
extent permitted by law or to amend this Resolution to comply with
the requirements of the Department of Revenue.
•
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RE: SALES TAX - SPECIAL ELECTION
USE TAX
20. Property Taxed. There is hereby levied and there shall be collected
and paid a countywide use tax of one half of one percent (f%) only
for the privilege of using or consuming in Weld County any
construction and building materials purchased at retail and for the
privilege of storing, using or consuming any motor and other
vehicles purchased at retail on which registration is required.
21. Definition. For purposes of this Resolution, the term "construction
and building materials" shall mean any tangible personal property
which is stored, used or consumed in the County, and which is
intended to become part of, attached to, or a component of any
building, structure, road or appurtenance in the County.
22. Use Tax Exemptions. In no event shall the use tax imposed by this
Resolution extend or apply:
(a) To the storage, use or consumption of any tangible personal
property the sale of which is subject to a retail sales tax
imposed by Weld County.
(b) To the storage, use or consumption of any tangible personal
property purchased for resale in the County, either in its
original form or as an ingredient of a manufactnre_d or
compounded product, in the regular course of a business.
(c) To the storage, use, or consumption of tangible personal
property brought into the County a nonresident thereof for his
own storage, use, or consumption while temporarily with the
County; however, this exemption does not apply to the storage,
use, or consumption of tangible personal property brought into
this state by a nonresident to be used in the conduct of a
business in this state.
(d) To the storage, use, or consumption of tangible personal
property by the United States Government or the State of
Colorado, or its institutions, or its political subdivisions
in their governmental capacities only or by religious or
charitable corporations in the conduct of their regular
religious or charitable functions.
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RE: SALES TAX - SPECIAL ELECTION
(e) To the storage, use, or consumption of tangible personal
property by a person engaged in the business of manufacturing
or compounding for sale, profit, or use any article,
substance, or commodity, which tangible personal property
enters into the processing of or becomes an ingredient or
component part of the product or service which is
manufactured, compounded, or furnished and the container,
label, or the furnished shipping case thereof.
(f) To the storage, use, or consumption of any article of tangible
personal property the sale or use of which has already been
subjected to a sales or use tax of another county equal to or
in excess of that imposed by this Resolution. A credit shall
be granted against the use tax imposed by this Resolution with
respect to a person's storage, use, or consumption in the
County of tangible personal property purchased by him in a
previous county. The amount of the credit shall be equal to
the tax paid by him by reason of the imposition of a sales or
use tax of a previous county on his purchase or use for the
property. The amount of the credit shall not exceed the tax
imposed by this Resolution.
(g) To the storage, use, or consumption of tangible personal
property and household effects acquired outside of the County
and brought into it by a nonresident acquiring residency.
(h) To the storage or use of a motor vehicle if the owner is or
was, at the time of purchase, a nonresident of the County and
he purchased the vehicle outside of the County for use outside
the County and actually so used it for a substantial and
primary purpose for which it was acquired and he registered,
titled, or licensed said motor vehicle outside of the County.
(i) To the storage, use, or consumption of any construction and
building materials and motor and other vehicles on which
registration is required if a written contract for the
purchase thereof was entered into prior to thecffortivp_ date
of this use tax.
(j) To the storage, use, or consumption of any construction and
building materials required or made necessary in the
performance of any construction contract bid, let, or entered
into at any time prior to the effective date of this
Resolution.
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RE: SALES TAX - SPECIAL ELECTION
23. Motor and other Vehicle Use Tax Collection. The use tax provided by
this Resolution shall be applicable to every motor and other vehicle
purchased at retail on which registration is required by the laws of
the State of Colorado, and no registration shall be made of any
motor or other vehicle for which registration is required, and no
certificate of title shall be issued for such vehicle or for a
mobile home by the Colorado Department of Revenue or its authorized
agent until any tax due upon the storage, use, or consumption
thereof pursuant to this Resolution shall be collected by the County
Clerk and Recorder, as the authorized agent of the Colorado
Department of Revenue. The proceeds of the use tax shall be paid to
the County periodically in accordance with an agreement to be
entered by and between the County and the Colorado Department of
Revenue.
24. Construction and Building Materials Use Tax Collection. The
collection of the use tax for construction and building materials
shall be administered at the direction of the Board. The use tax
may be paid by estimate through the payment of the tax at the time
permits are issued for building and construction. As an alternative
to the estimate procedure provided above, payment of this use tax
may be made by the filing by any applicant for a building permit of
an affidavit stating that the applicant intends to purchase all
building and construction materials necessary for the project
described in the building permit application from a licensed
retailer located within the County. Every building permit applicant
who utilizes the alternative procedure provided above shall maintain
and preserve detailed purchase and receipt records which shall be
subject to inspection and audit by employees of the Board, and any
unpaid taxes due shall be subject to collections. The collection
and administration of the use tax imposed by this Resolution shall
be performed at the direction of the Board in substantially the same
manner as the collection, administration and enforcement of the
Sales and Use Tax of the State of Colorado.
USE OF TAX REVENUES
25. No Distribution to Municipalities. The revenues shall be used
for the purpose of financing the acquisition of properties and the
construction or renovation of buildings located within s mile of the
Weld County Courthouse for County Administrative Offices. The Board
has presently determined not to distribute any percentage or portion
of the sales and use tax revenues to municipalities within the
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RE: SALES TAX - SPECIAL ELECTION
County. Based upon the most appropriate method available to the
Board of County Commissioners a refund shall be made to Weld County
taxpayers in 1995 as determined by the Board of County Commissioners
by ordinance for an amount equivalent to the net amount of sales and
use tax collected during the period of July 1, 1992, through June
30, 1994, which is in excess of the amount required for acquisition
of properties and the construction or renovation of the buildings,
which required amount is determined not to exceed $6,500,000. The
collections shall be deposited in the Weld County Capital
Expenditure Fund, and can be used only for acquisition of properties
and the construction or renovation of buildings to be used for
County administrative offices to be located within z mile of the
Weld County Courthouse.
ELECTION
26. Submission to Electors. Pursuant to Section 29-2-104(3), C.R.S. , as
amended, there being no general election within 120 days after the
adoption of this Resolution, the sales and use tax proposal
documented in this Resolution shall be referred to the qualified and
registered electors of Weld County at a special election to be held
on Tuesday, October 29, 1991, the question to be submitted to the
qualified registered electors shall bt: as follows
BALLOT ITEM #2:
IF BALLOT ITEM #1 IS APPROVED BY THE QUALIFIED REGISTERED
ELECTORS SHALL A COUNTYWIDE SALES AND USE TAX OF WELD COUNTY,
COLORADO, AT THE RATE OF ONE-HALF OF ONE PERCENT (q2) , BE
LEVIED AND IMPOSED FOR THE PURPOSE OF FINANCING THE
ACQUISITION OF PROPERTIES AND THE CONSTRUCTION OR RENOVATION
OF BUILDINGS WITHIN ONE-HALF (i) MILE OF THE WELD COUNTY
COURTHOUSE FOR COUNTY ADMINISTRATIVE OFFICES, AND PROVIDING
FOR REFUND OF REVENUES COLLECTED IN EXCESS OF THE AMOUNT
REQUIRED- FOR ACQUISITION,_ CONSTRUCTION OR RENOVATION WHICH
REQUIRED AMOUNT SHALL NOT EXCEED $6,500,000, ALL IN ACCORDANCE
WITH THE PROPOSAL AND RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF WELD COUNTY?
27. Publication of Resolution.- The Weld- County Clerk_ to the Board is
hereby authorized and directed to publish the full text of this
Resolution four separate times, a week apart, in The New News, the
legal newspaper of general circulation in the County.
911028
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RE: SALES TAX - SPECIAL ELECTION
28. Publication of Notice of Close of Registration. The County Clerk and
Recorder is hereby authorized to publish a notice concerning the close
of registration for the election in The New News, the legal newspaper
of general circulation in the County.
29. Posting and Publication of Election Notice. The County Clerk and
Recorder is hereby authorized to conspicuously post, at each polling
place, at least ten days prior to the election, the notice described
by Section 1-6-102, C.R.S. , as amended. The County Clerk and Recorder
is hereby further authorized to post conspicuously in her office and
to publish a notice of election described by Section 1-6-202, C.R.S,
as amended, in The New News, at least once at least ten days prior to
the election.
30. Canvass. Immediately after the closing of the polls,_ the election
officers shall deliver the ballot boxes containing the ballot cards to
the counting center. The results shall be submitted to the County
Canvassing Board to be canvassed according to law. If, upon canvassing
the vote, it appears that a majority of the registered qualified
electors voting at such election have voted in favor of the sales and
use tax proposal, the Board is authorized to and shall implement the
imposition of such sales and use tax but if the citizen initiated
amendment to the Weld County Home Rule Charter Article 1, Sections 1-4
fails to obtain a majority of the votes of registered qualified
electors, the sales and use tax shall not be implemented.
31. Conduct of Election. The election shall be held, conducted and the
results thereof shall be determined, so far as practicable, in
conformity with the provisions of the Colorado Election Code of 1980
as amended.
32. Mail Ballot. No portion of this resolution shall be deemed to preclude
the election being conducted by mail ballot in accordance with the Mail
Ballot Election Act if authorized by separate resolution of the Board
of County Commissioners.
MISCELLANEOUS
33. Percent Limitation not Violated. Based on state and municipal sales
and use tax rates existing on the date of adoption of this Resolution,
the Board hereby finds and determines that the seven percent limitation
provided in Section 29-2-108, C.R.S. , as amended, will be exceeded in
at least one municipality within the County by the County sales and use
tax imposed by this Resolution. However, there is no prohibition
against the imposition of the sales and use tax by Weld County because
the County Sales and Use Tax does not exceed one percent (1%) , pursuant
to Section 29-2-108(3) , C.R.S. , as amended.
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RE: SALES TAX - SPECIAL ELECTION
34. Effective and Termination Date-Applicability. Upon adoption by the
electorate at the special election, this Resolution shall become
effective and in force at 12:01 a.m. on July 1, 1992, and shall remain
effective until 11:59 p. m. on June 30, 1994 (subject to any rights of
the owners of outstanding bonds) .
35. Statutory References. All statutory citations in this Resolution shall
be construed to refer to such statutes as the same may have been
heretofore amended, and, subject to any rights of owners of outstanding
bonds, as the same may hereafter be amended from time to time.
36. Amendments. Except as to the rate of one half of one percent (I%) for
the sales and use tax, the maximum required amount for acquisition of
properties and the construction and renovation, and maximum period of
collection, the provisions of this Resolution may be amended by
Resolution of the Board (subject, however, to any rights of owners of
outstanding bonds) ; and such amendment need not be submitted to the
electors of the County for their approval.
37. Severability. If any section, subsection, paragraph, sentence, clause
or provision of this Resolution shall be adjudged to be invalid or
unenforceable, the invalidity or unenforceability of such section,
paragraph, clause or provision shall not affect any of the remaining
sections, paragraphs, clauses, or provisions of this Resolution. It
is the intention of the Board that the various parts of this Resolution
are severable.
The above and foregoing Resolution was, on motion duly made and seconded,
adopted by the following vote on the 9th day of September, 1991, A.D.
! �J p BOARD OF COUNTY COMMISSIONERS
ATTEST: Al / /l� xie
� WELD CO TY COLORADO
Weld County Clerk to the Board
GI. Lgr.--c ',' Chairman
//
/ / / r_�-�yAL �t
/
BY: „� ��., t, ,�,y2� George Kennedy, Pro-Tem-- ---_-, ,
Deputy Clerk to the Board `\
APPROVED AS T FORM: Constance L. Harber
c-----___.0C. W. Ki y (
tt C�County Attorney i
W. H. Webster t
911028
- - C
^T -
STATE OF COLORADO ) •
)s.s.
COUNTY OF WELD )
David B. Reynolds, being duly sworn,
says that he is publisher of
The New News, a weekly newspaper
published in Keenesburg in said County
and State; that said newspaper has a
general circulation in said County September 26, 1991
and has been eontinously and RESOLUTION services pR the transaction was
uninterruptedly . published publ fished therein, �staa ilawfiullected w a sales or
y unposed on the
RR: REVENUE AND A purchaser or user by another
during a period of at least
PROPOSAL FOR IMPOSING A county, equal to or in excess of
fifty-two consecutive weeks prior t0 COUNTYWIDE calls TAX OF that saWit to be imposed by
ONE HALF OF ONE PERCENT Weld County, Colorado. A credit
the first publication of the annexed 6,%) UPON THE SALE AT Lire granted agte t the saw
notice; that said newspaper is a TAIL of TgNGIBLE tax imposed by weld county,
PERSONAL PROPERTY AND Colorado, with respect to such
THE FURNISHING OF CERTAIN transaction equal in amount to the
newspaper within the meaning of the SERVICES IN WEIR COUNTY lawfully imposed local sales or
act of the General Assembly of the OAND A F ONEUNTYWIDE USE TAX use tax previously paid by the
State of Colorado,, entitled "An Act THE PRNII.F 4%) OF ONE Purchaser user to the previous
PERCENT fk ONLY FOR county. The amount of the credit
E OF USING OR _ ta
all not exceed the sales tax
to regulate the printin of legal CONSUMING WELD COUNTY _imposed by weld Gamey,
g g ANY CONSTRUCTION AND Colora&
notices and advertisements, " and BUILDING MATERIALS Re Adoption of State Rules and
s PURCHASED AT RETAIL AND Regulations. The oat retail
of
amendments thereto; that the notice STORINGIN PRIVILEGE
GE OR the tangible a the sale at retell e
CONSUMING IN WELD COUNTY furnishing property and the
of which the annexed is a printed ANY MOTOR AND OTHER subjreeetmte this fern shall bebein
copy taken from said newspaper, was VEHICLES PURCHASED AT accordance with schedules set
RETAIL ON WHICH forth in the rules and regulations
published in said newspaper, and in REGISTRATION IS REQUIRED, of the Colorado Department of
AND PROVIDING FOR A Revenue, and in accordance with
the regular and entire issue of REFUND IN AN AMOUNT any rarefy epa to R may be
EOUNALENT TO THE SALES enacted�y separate Resolution of
AANNDD USE TAX COLLECTED IN the Board.
every number thereof , ExcEss OF THE FUNDS 11. Amounts Excluded. The
NECFCCARY FOR ACQUISITION amounts subject to tax shall not
OF PROPERTY AND include the amount of any sales or
CONSTRUCTION OR use tax fimmnnoossaedd by Article 29 d
once a week far RENOVATION OF BUILDINGS Title 39,C.RS. as amended
successive weeks; that said notice FOR �UUNNTTyy The Dross charges Included,
ADMINISTRATIVE OFFICES The groan receipts fromIncluded.sales
Was s O WITHIN %MILE OF THE WELD shall Include delivery charges,
published in said newspaper cGCNTY COURTHOUSE AND whin such charges are subject to
proper and not in any supplement PROVIDING FOR AN ELECTION the sales and use tax of the State
ON ME PROPOSALS of Colorado unposed by Article 26
CONTAINED HEREIN of Title 39, C7LS„ as amended,
thereof , and that the first WHEREAS,the Board of County re_gatmeas of the place to which
publication of said notice as Commissioners of weld Canty, actively is made.
Colorado, pursuant to Colorado 13. General Exemptions. There
statute and the Weld Canty Home shell be t from sales
aforesaid, was on the Rule Charter, is vested with the taxation end Provisions of
1 authority w aorado "�`I utim all o�the tat�¢ible
tat affairs d Weld Coup Which
serves
�e wN are elk* s a Section
day of 7} `, 19 � t 3 wI>EREas section alo3. 3�ue, oexern as kt, are
Colorado �Revleed lutes which e:emptims are
C.RS.), au counties t° tncrorporeted herein
u croon�„IN add use ire eerence, expressly bmol'rdma-the
and the last on the ,� day of stead the `.,, for caw a tool as
, 19 +► vas
ow «
awe any sale v me tn.al inli to_ rat
6.
.,
Subscribed and sworn to b ore
me this .ha=ir(day of 6-c abax ,
19-,[_.
l
WHEREAS, the Board of County Mar V Will, arm _-
Commissioners of Weld County lk 17' the exemption for
Colorado, (the Board) finds that sa ai refuses of electricity, (g)To the star ate, or
d the imposition a sales and use coo., wood, gas, (inch cothwiption of I
fax d one half of one percent natural manufactured a e%) will be required to finance liquified petroleum gas), fuel a yro�rty
�?utaTi tie of and`
purchase of properties or coke sold to occupants d into it by a naltMNent
construction or renovation of residences as specified in Section retfdeiicY
buildings for Count 29-26-114 1)(a) XXI), C.R.S., as this.Resolution,as proved herein. o'the s(oraa� or mitt,d a
g Y (c) An Abstract of Election motor vehicle if the owner is or
mile administrative offices within County
amend an the exemption for Results, certified as to the
mile of the Weld County sales and purchases of machinery approval of the sales fax by a was, at the time of purchase, e
Courthouse if the electorate Se machine tools, as specified in Pp. nonresident a the County id he
approves the charter amendment Section 3926-114(11), C.R.S., as qualified
of the registered purchased the vehicle outside of
re osed b initiative,Bo,and amended. voting t electors of Weld County the County for use outside the
P 14. Nonresident Exemption.lprAll voting thereon. County and actually sr used it for
WHEREAS,the Board finds thatIn the event that the Executive a substantial and primary p is in the best inherits of the sales is a specific woe property P � Y purpose
resent and future inhabitants and on which a specific ip ownership 1p tax Director of the Department of for which d was acquired and he
p'. has been i or n payable shall Revenue fails or refuses to collect registered, titled, or licensed said
citizens of the County to submit a P the sales tax imposed by this motor vehicle outside d the
one half of one percent ('the be exempt from the subjectb sales Resolution, the Board shall be County.
regissales and use tax proposal to the tax when such sales meet both of authorized to provide for the (i) To, the storage, use or
which
electors c the County the following conditions° collection, administration or
which shall take effect only in the nr The purchaser is a and building
of any condm motor
citizen initiated charter nonresident or has his principal enforcement of such sales tax to and bother materials and motor
amendment is approved by the place of business outside of me the extent permitted by ffiw or to and otter vehicles ed which
pP County. amend this Resolution to comply registration is required of e
voters. with the requirements of 6-a written contract for the purchase
NOW THEREFORE, BF. IT Such tangible personal P
County Co b the Board of Property bre is registered or required Department of Revenue. thereof was entered into poor to
y u 0e registered under
the is of USE TAX the effective dale o this use fax.
County Comm�ssnoners of Weld of the Count} under the tats of 20. Property Taxed. There is (j) To, the storage, use, or
Countyy,Colorado- the State of Colorado. hereby levied and there shall he consumption d any construction
GE`NEAAI.PROVISIONS 15. Exemption far Construction collected and paid a countywide and building materials required or
1. Purpose. The he app of this p use tax of one half of one percent made necessary m the
a ma iorit is, open the approval of Materials Subject is Use Tax. (>rr%) only for the privilege of performance d any construction
a voting
one of registered Impose The value o construction and using or consuming In Wald ntract bid, let, or entered into
voting on such rope n to impose balding materials on which le use County and construction and at an time orior to the effective
e sales ax oP one nom et one lax has previously been collected any
percent (Sa'7n) upon the sale al from
the County shall be exempt building materials purchased at dab d this Resolution.
p t retail and for the privilege d 23. Motor and other Vehicle Use
retail of tangible personal from the County sales fax unposed storing, using or consuming any Tax Collection. The use tax
property and the furnishing of by this Resolution if the materials motor and other vehicles provided by this Resolution shall
certain services in the County are delivered by the retailer or purchased at retail on which be x
and impose a use 6-x of one half his agent [o a site within the m tslration is required. applicable [o every motor and
limits of the County. g other vehicle purchased al retail
of one percent g or only for the 16. Place of Sale. For purposes 21. Definition; For purpose of on which registration is required
tprivilege of using or consuming u, P Pn tihe Resolution, the term by the laws of the State d
he County any construction and of this Resolution, all retail sales "Construction and building ng Colorado,and no registration stall
building materials purchased at are consummated at the place of paurtab" shell mean an g
retail, and for the privilege of business of the retailer, unless the 'be made of any motor or other
storing, using or consuming in the tangible personal property sold is tangible personal property wine vehicle for which registration is
delivered by the retailer or his a stored,used or consumed in the reegg�ired, and no certificate of
County any motor an� ether County, and which is intended to tiGe shall he issued for such
vehicles, purchased at retail on agent to a destination outside the become part d attached to, or a vehicle or fora mobile home by
which isl with
is required, all common
orms of the County or to a component of any building,i the Colorado Department of
ofaccordance Abele2with the provisions comun ti carrier for delivery to f structure, road or appurtenance m Revenue or its authorized agent
vi ch pro 2 of are co C.H.S. thedes Count outside the limits of the Count until an tax due upon the
herein
provisions are incorporated the County. If a retailer has he 22 Use Tax Exemptions. In no y
herein by this reference.shall The county, place of business in the P storage, use, to consumption
sales and use tax shall become county, or has more than one event stall the use tax imposed by shall b pursuant to this Resolution
effective on duly 1, 4. and place of business the place es this Resolution extend e,apply: shell be collected by the County
terminate St June 30, 19De places at which the retail sales (a) To the storage, use le Clark and Recorder,the
as the
are a sales tax for the y ass personal ion property any tangible authorized agent d the Colorado
2. Statutory Defions of of the sales tax a osed ined by whichi ubject the sale es Department of Revenue. The.
Incorporated. For purposes of imposed
y which a subject to a retail sales proceeds of the use tax shag be
this Resolution the definitions-shall
Resolution shall A determined of d tl tax can b Weld County.
the words contained herein shall the provisions of Article 26 0[Title I by paid to the County periodically in
39, C.R.S., as amended, and by (b) To, the storage, use or accordance with an agreement to
be as defined . Sections amended
comsum Lion d any tan able be entered by. and between the
and h definitions
C.R.S., in amended the rules and regulations persona! property purchased for County and the Colorado
which by this re are incorporated promulgated by the Department of resale m me County, either in its Department of Revenue.
herein by this reference. Revenue of the State of Colorado. original form or ss an ingredient z4. Construction and Building
3. SANS TAX se Sales Tax License. No of a manufactured or compounded Materials Use Tax Collection. The
le Tax levied. There is hereby separate County sales lax license product,in the regular course d a collection of the use tax for
levied,and there shall be collected shall be in
required. Au. person business
and paid, a sales tax in the engaging in the business a salting (c) To, the storage, use, or construction and building
amount as in this Resolution tangible personal property at consumption d tangible personal materials shall be he Board. The
retail o[ furnishingreis , certain P the direction of the Board. The
at
provided,upon the sale at retail sprnraWan ght info the aunty a use tax may be paid by estimate
tangible personal property and the services as herein specified shall no t thereof for his own
furnishing of certin services, as annually obtain and hold ti state storage,ose,or consumption while
provided in 39-26-104, C.R.S., as license as required Section 39 temporanly with the County
amended. 9a-1n8 CR.S..as. Atthamended. however, this exemption does not
4. je Tax on Tax. t in amount 18.. Vendor's-Fee. At the time one apply to the storage, use, or
subject to tax shall not include the sales a monthly return of the consumption of tangible permits'
amount b any sales or use tax sales axes required by this property brought into tide state by
imposed by ended 26 of Title 29, Resolution, every reader sell es a nonresident to be ustl in the
C.R.S., v amended. entitled to subtract from the sales conduct d a business in use.
state.
5. Delivery Charge.shall
i grass tax remitted a erne equal to three (d) To. the storage, use, or
receipts from sales shall include and one-third percent (2 fee s of consumption d tangible personal
delivery charges when such said tax as a fee,,which fee shall property by the United States
charges are subject to the State be knots as the 'vendor's Fee." Government or the Stab of
Sales and Use Tax imposed by Any retailer delinquent in Colorado, or its nstitution, or its
ARticle 26 of Title 39, C.R.S. as remitting said has shall forfeit political subdivisions in their
amended, regardless of the place such Vendor's Fee unless good governmental capacities only or
to which delivery is made. cause be shown for the delinquent gy religious or chartable
6. Picked Ur Building Materials. remittance. corporations in- the conduct of
No sales tai shall apply to the 191 Collection. Administration stile of construction and bwilding and Enforcement. The Collection charitable functions.
materials, as the term is used in administration and enforcement of their regular religious or
(el To the storage, use or
Section 29-2-109 C.R.S. as the sales tax imposed by this consumption af tangible personal
se
amended, if �uch materials are Resolution shall be performed by property by a person le aged to
ticked up by the purchaser and if the Executive Director of the the business of manufactguring or
he purchaser of such materials Department of Revenue of the compounding for sale, profit, or
presents to to retailer a building Slate of Colorado in the same use any artiole, substance, or
permit or other documentation manner as the collection, eonrmodity, winch tangible
acceptable to such local administration and enforcement of personal property eiders into the
government evidencing that a the Colorado State sales tax. The processing p or cers into
th
ocal use tax has been paid or is provisions of Article 26 of Title 39, ingredient or component part n
required to be paid. G.R.S., as amended, and all rules the product or service which is
7. Food Stamps. No sales or use and regulations promulgated by manufactured, compounded or
tax shall apply to the sale . food the rt Executive hector of the furnished-and the
the container, label,
arc purposes
with food stamps. For Department of Revenue th the furnished shipping case
the ppurposes of this paragraph, thereunder, are incorporated thereof.
"food' shall have he same harem by this reference and shall (f) To, the storage, use or
meaning as provided in 7 U.S.G., govern the collections consumption or any article or
Section 20121g), as such section administration, and enforcement tangible personal property the sale
exists on Od ta
uher 1, 1987. or is of the sales tax imposed by this. to use of which has already been
thereafter amended Pursuant to Section 292-106 or use
to a sales al use tax of
8. Supplemental Foods. 6o sales C.R.S. as amended, the Board another corms equal s to in
or use lax shall apply to ne sale shall,following the special election excess of that imposed by this
of food purchased will funds of October 29, 1991, and prior to Resolution. A credit shall be
provided by the special May 17, 1992, request the granted agairnst the use tax
supplemental food progr n for Executive Director of the Imposed by this Resolution with
women, infants, and chrl en 42 Deportment of Revenue to respect to a person's storage, use
U.S.C. Section 1786. 1 r the administer, collect and distribute or consumption in the County of
purposes of this paragraph, the sales tax hereby imposed. tangible personal property
food" shall have the same The Board, at the time of making purchased by him in a previous
meaning as provided in 42 U.S.C. such request, shall provide the missy. The amount d the credit
section 1786, ,s such section following documents to the cunbe equal b the f t e credit
by
exists on Oclober 1, 1987, or is Executive Director of the yin by reason t the GNi of
thereafter amended. Department of Revenue. caw or toe tax of 41 previous
9. 7reviously Taxed by a County. (I) A copy of this Resolution �yp�. on Ns-asehase'pr use (ur
Nit sales tax shat, apply to the certified by the County Clerk and imt ase'ort of tlrt
sale of tangible personal property Recorder. th t.m exceM the u:
at retail or the furnish=:ig of (b) Affidavits of publication of this Resolution.
through the payment of the tax at
the tine penults are issued for A• to resolution Of the Bawd a2.
building and construction. As as County Camiss
alternative to the estimate NOCE
procedure rovided above, this 33. PercentL ypitaU n not
payment of this use tax may be times, a week Violated. Based on state and
made by the filing by any Newa, the m ear municipal ales and use fax rates
applicant for a building permit of 1�antsrt' d e on the date d ttion of
an affidavit eta that general circub testy,. this Resolution, the Baud"hereby
aplicaht intends to purchase all M.
of of uWe and delenn��iiii�paas- t the
bu��di�¢ and construction fe eje a 'hie seven percent hadatlbn Wed
materials nestteseary for, the rf""a is hereby in Section 29-2-LOB, as
project described in the building publish a notice amended, will.I- gce to at
mem*application from a licensed concerning me doe d least one mumcipaiity w the. :
retailer faceted within the County. registration for the election in The County by the Wunfy and •
Every budding penult applicant New News,the lega of use tax imposed_ by.: this
who utilizes the alternative general circulation is��ry. Resolution. However there is no
procedure provided above shall E 9.R:N ale Pub .„tint of prohibition against the imposition
maintain and preserve detailed and tie. The Count= d the ales and use tax by Weld
purchase and receipt records le s hereb au County because the Co
which shall be abject to ntnePinately at each and Use Tax does not e��nnee
mapection and audit by employees Polling Place, t ten days pe�aatt �1% wsant le Section
of the Bait', and any unpaid the untitt glai8t/31,kitS.,as ansmded.
taxes due shell be sub'ecf to Y 18102, 34. Effective and Termination
collections. The collection and Clerk anda The County Date Applicability. Upon adoption
administration of the use tax further Recorder k hereby by the electorate at the special
imposed by this Resolution shat authorized to enaction. ttu�
be perfumed at the direction ofconspicuouslyo to her dRtt aim to become effective and in o force alt
the Bard in substantially the notice of election 12:01 a.m. on July 1, 1982, and
same manner as the collection ascribed by Section 18401 shall remain effective until 11:59
administration and enforcement of C.R.S., as amended, in The New p.m. on June 30, 1984 (subject to
the Sala and Use Tax of the State News, et.last once at least ten any rI¢hts of the owners of
of Colorado. den a prior to the election. oufata bonds.)
USE OF TAX REVENUES au Canvass. I le after 35. SfaEutory References. All
25. No Distribution to d the atutory citations in this
Municipalities. The revenues stall treadle on mars shall r the fiaoWU. shall be construed to
be used for the p of aria b contairdng the ballot refer to such statues as the same
financing the acgostion d �uhe the �untig center. The may have been heretofore
'properties and the construction d su tted to the emended and, subject to any
renovation d located anunty Bard to be nights d owners of outstanding
within it mile d the Wed County to law. If, bonds,as the same may hereafter
Courthouse for County � canvassing tie vote, it be amended from time to time.
Administrative Offices. The Band appears
t a majed ority of the 36. Amendments. Except as to
prcae W percentage
not or regat such erection have vvooteed in voting Ole%)iforf the salami of one
matron o n any ndu or favor ut the ( required amount for
portion d the aka and use sou saes anti use lux the istionmaximum
revenues le vend_up ni t within �mil. Board l sent the acquktlon of properties iand the
the Corn Bead spa the most implement the construction and renovate. and
tappraprip method available to tax hula d each ales and use maximum period d pop the
hhee lux but m the titian initialed proamro d the Rrlution Ana
made to Weal s a refund to shall 6e Home Rule
to the Weld County be amended by Rm�Ykp d the
mode to Wed Comity tatheyBo s Sections Home Rde Charter Article a Board (subject, however, to any
of s determined by the Board majority 1-4
thefails
ottes of obtain a rights d nd s d outstanding
Canty Commissioners by qualified electoa the registered need and such amendment
ordinance f an amount safes and reed at be submitted le the
=gruel
el the
pat amount d sue law salt uwt fie hnplemented' electors d the Coon for their
then anduas tax L MKd roughelection
all d Election. The a t ty
the X, 190 ,which
1 th'aess and slab be held, conducted be
s buability.paR any aecnce.
Jun a IBM. which fe in excess and the melds thereof shat be 'Ouse kor paragraph, f this
d the amount p sues and
for in conform a far he practicable eso n provision of this
acquktipp d properties aid the s conformity with the lion of Resoktlon enau be sal le be
c a renovation d the the Colorado Election Code of 1980 invalid or unenfmciwgfgiekd, the
w aired amount as amended - invalidity a unenforcea ty of
s not to exceed 32. Mail Ballot. No portion of such section, ratranmhh clause or
g8,500a collections shall be this resolution shall be deemed to Enka shall not attect any d
depodted� m the Wed County conductedl a be elecifa being the renaming eectioihs.
Capital Et Fuel and- y mail ballot in Peregraphe cases, a sions
tan be gib.Expenditure sevcqusitlon of accordance with the Mail Ballot
d the i{asolutiop� It is the
properties and the corsfruc'on or Election Act if authorized by intention of the Raid that the
renovation of parts of this Resolution
for Conroy administrative be
venous
to be located within 4i mile of the The above and foregoing
Wed Con Resolution was, on mo�tiioonadduly
X. Sr W� Electors. the ffollode wing seconded,
coin the bh day.
CP to SecUa�2-b1e0 (Sou o Sep 1991 A.D.
leSee�ase 77'Eld CSfan�Dyonadi D.Warden
amen the adoption d tl a BY: Card A Clerk toBard
Resolution, the sales and use tax 113 S,Carle to the Rohrd
�ro�oe�l__ documented in this APPROVED AS TO FORM:
"�'�s..",shall De referred to the Thongs O David
qa fed ale reRielered electuls County Attirey
oT Wed County at a special BOARD opf COUNTY
election to be held on Tuesday, oCOMMISSIONERS
October 29 1991 the question,to WELD COUNTY,COLORADO
.be submitted to the qualified Gordon E. Lacy Chairman
t Welders shall be as George Kennedy Prolem
fo owns: Constance L.Harbert
BALLOT ITEM NO.2: - C.W.Kirby
IF QUALIFIED
BALLOT ITEM BY NO. THEE Ir! Tr WNaw Biwa
QUAALIFI S SHALL REGISTERED /: Oe Air-�2, IX and
ELECTOCOUNTYWIDE SALES AND USE
TAX OF WELD COUNTY
(C3OsLLO��RAD AT THE RATE OF
ID7POSEDBE OF ONE LEVIED PERCENT
IMPQSED FOR THE PURPOSE
�O�CF�p F NANCINppGRR THE
AFW THE CONSTRUCTION�OR
RENOVATION OF BUILDINGS
WITHIN ONE-HALF (Si) MILE
OF THE WELD COUNTY
ODURTHOUSE FOR- ODUNTY-
AD i MUMATIVE OFFICES
FU AND PROVIDING FOR REND
OF REVENUES COLLECTED IN
EXCESS OF THE AMOUNT
o 1 UTRED FOR ACQUISITION
,14 74
`
M ��, Ott•,
i
r irh
1:-•;'1,
atitegolailms
RE RES*;� Affidavit of Publication
i SAM taxSALE AT IS M& E PERBONIIk rePRIPORTY AND
niF FURNISHING SP OIMMAAI SERVICES MELD COUNTY,
AND A COUNTYWIDE IaME TAX OF ataNALP OF ONE STATE OF COLORADO
ss.
County of Weld,
f{iciry,October 25, 1981
Obit OA
ION
e , FFOR'rl 1 Jody Mullins of
PRIVILEGE OF STORING,USING OR CONSUMING IN WELD
COUNTY ANY MOTOR AND 015 ER VEHICLES PURCHASED AT said County of Weld, being duly swom, say that I am
RETAIL ON WHICH REGISTRATION IS REQUIRED;AND
PROVIDING FOR A REFUND IN AN AMOUNT EOUIVALENT TO an advertising clerk of
THE SALES AND USE TAX COLLECTED IN EXCESS OF THE
FUNDS NECESSARY FOR AOQU(8RCM OF PROPERTY AND THE GREELEY DAILY TRIBUNE, and
CONSTRUCTION OR RENOVATION OF BUILDINGS FOR THE GREELEY REPUBLICAN
COUNTY ADMINISTRATIVE OFFICES WITHIN MILE OF THE
WELD COUNTY COURTHOUSE;AND PROVIDING FOR AN
ELECTION ON THE PROPOSALS CONTAINED HEREIN that the same is a daily newspaper of general
WHEREAS,the Baird of County commission«s of weld Cray. ltion and noted and published in the City of
Crud%pursues to Colorado statute and the Weld(Canty Munn Rill coscua
s printed P ty
Charter,is vested with theauthority el admii.id%)Me affairs el Weld Greeley, in said county and state; that the notice or
CouMY,Colorado.and
WHEREAS.Saari 262-103•Colorado Revised Statutes(C.R.S.), advertisement, of which the annexed is a true copy, has
authorizes counties to levy a countywide sales and use tax upon the been published in said dart newspaper for consecutive
approval of the majority d the registered(actors d the county van on P y news a P P
such M,and ) (weeks); that the notice was published in the
WHEREAS Welt County
(the County)has not ode� �
o
use a regular and entire issue of every number of said
WHEREAS,the Bow of County Commissioners of Weld County. newspaper during the period and time of publication of
Odedado(the Board)rids that the Imposition d a sales and bee be d
eab Met of one percent 012%)will be required to finance the pusirrd of said notice, and in the newspaper proper and not in a
} Mesas, construction or renovation of buildings for County
alive offices within m86018)*Weld County Caudate,''the tbe supplement thereof; that the first publication of said
I='= approves the chador amendment proposed by Waive,and notice was contained in the issue of said newspaper
',..L WHEREAS,the Board finds that it is M the hest interests et the
U g�rxrr.a.rmA end future inherent'and citizens d the County to submit cone bearing date
=tone(12%)treat eels and use tax proposals gasrebrd Fourth
Walenrofthe-Countywhbhshall-talt e8ed Only-A-the-dlis erlideeL
Orr amendment is approved by voters.
NOW,THEREFORE,BE IT RESOLVED by the Bow el County
ONwdnionersof Weld County,Colorado: day of October A.D. 19 91 •
GENERAL PROVISIONS
L Purpose.The purpose of this ResoAMon It upon the arrel el a and the last publication thereof; in the issue of said
nom).of registered elect«s voting on such proposal,te lover• newspaper bearing date the
Wes tax d one halt of one percent(12%)upon the We el Wit
tangible personal property and the furnishing of certain was to Twenty -fifth
the County,and to impose a use tax of one had of or percent
(1(2%)only for the privileged using or consuming in the Own/any
oenetructnon and building materials purchased at retail.end tar 1h' des of OrtnbPr A.D. 19 91
Waged storing,using or consuming in the County any odor and y
•
aver vehicles,purchased el rew.on which registration is required, that said The Greeley Daily Tribune and The Greeley
M In accordance with the provisions of Article d Title 29.C.R.S.,
which provisions'reincorporated herein by this reference.The Republican, has been published continuously and
sales and use ten shall become.effective on July 1, 1992 and uninterruptedly during the period of at least six
laminate on June 30.1991..
2. Statutory Definitions Incorporated.For purposes of this months next prior to the first issue thereof contained
Resolution,the definitions of the words contained herein shall be r
defined in Section 39.26102 and 30.26201,D.R.S.,as amended, said notice or advertisement above referred to; that said
which definition are incorporated herein by this,reference.
TA)(SALES TAX newspaper has been admitted to the United States
3. Tax Levied.There is hereby levkd,and Menthe]be collected and mails as second-class matter under the provisions of the
paid,a sales tax in the amount as in this Resolution provided,upon
the We at etas of targibb personal properly and the furnishing of Act of March 3, 1879, or any amendments thereof; and
certain services.as provided in 39-2&104,-CTRL amendedf that said newspaper is a tail newspaper dui ualiffed-
4. No Tax on Tax.The amount subject to tax shall not inducts iM yy 9
amount of any sales or use tax imbued by AM*28 of TAN M for publishing legal notices and advertisements within
C.R.S.,as emended.
5. Delivery Charge.The gross receipts from sales shall include the meaning of the laws of the State of Colorado.
delivery charges when such charges are subject to the Star Sales
and Use Tax Inb rd by Article 28 of Title 39,C.R.S.,as amended. October 4, 11 , 18, 25, 1991
• regardless of the place to which drawls made.
IL "eked Up Buildinggatlantic No safes tex sha apply to the sale
el construction and building wars,as the term is used in We nn Total Charges: $1294.56
2►2-109,C.R.S..a amended,"such materials are picked up by
the purchaser and if the purchaser of such material*presents lo 9r
reader a building permit or other documentation a tepleble t wch
bast povemmeM svldsuirg that•beat use ten hat assn pit a le //y /�
required to be per. '2��9 �/ /�/LX 6 .✓r�.�'
7. Fwd Stamps.No sales or user"shall apply to the sae of iced
purchased with led stamps.For the rums d this paragraph. Advertising Clerk
'tee shall have the same meaning as provided b 7 U.S.C.Bastion
2012(91,as such section exists on October 1,1987,or is iherwW
wended. Subscribed and sworn to before me this
L SyplemeMN Foods.No Wes or use ten shell apply to the sale d
feed purchased with funds provided by the'piglet supplemental 25th des of October A.D. 19 1
_ hot program for women,infants,and cAildron,42 U.S.C.Sera 25th
1798.For the purposes of this paragraph,lope shall have thew* ]-27-92
meaning as provided in 42 U.S.C.Section 1788,as ouch Soren My C/0 1M fission expires )
eabte on October 1,1987.or is thereafter amended. _ //
L Pasvloasfy Taxed s C No Wes tax shall ripply to the sadW,...-174(C...4"; , d/
. d bumble personal preper�y al retail et the furnishing d swims II L���' �9 —"`fff
the.transaction was previoualysub)ected to pad a or use tax , ; Notary PUb11C
lath*Imposed on the purchaser or user by another county SS '
to sr in earn of that sought to he impeded by Weld Casey,
Cebrado.A credit sWI bey ranted against Wales tax imposed by
Weld Cwmy min so let iset a eeM Mrddrdbn equal in
amount to the Ir k burr NW Wes or rein previously paid
by the purchaser er veer le 1st peevinus county.The amount of the
credit shaH net eared the sales tax brposed by Weld County, _ -
Colorado. _ --.s .- ---
SO. Alone e.S INS Abbe"Id IWOSIP TIM kiwiha al fir z,.
M M IkeeW a Sedt trfpra Paeeaal MOO*end Me Seewew Fe ISIS el IIY llesaleaea orb Wee baaYlwbn
/eaulaheq el eselalM eerier srb`eet b Mla lee May be In Will raelllw'a se veer alt,the Co nys�
elMibe end adobe eel lab r Or rip all i+gidoDen+el �feeleee,Yee re eaapaued in 1M a seer end t of aichny
iu�lYlae.�rll et
and in separate H�h^ionce with
d the bra•esupw,rea ft beery*d es pearl el.ke lei e a Comfy.
era d any
Board. Y by aaseAarpebnyb Oeap,
11. Amours Excaeled.Ow amounts subject to tax shall not includeat roe 1✓ -
iha amount of any sales x use tax Inwood by Ankle 26 of Tab 39, �+Mba el�deadrsrap0y� a fM t+e M Yrpepo by male
C.R.S..as amended.
Ifs A Ile
12:Delivery Charges Ind* gross receipts from sales shall ^ + a aMk s daM�p b Pxaenal
include delivery charges w s to the sales
and use tax d the Slab d Colorado inp°sed by Article 28 d Tille Ibj To IM eb imposed by
_ very is Part*Pwahasd for use
consumption lion of any tangible personal
3P.C.R.S..d amended,regardless d tlrodeos*o which deli
13.General EaempeaW.There shag be exempt from sales tazdion taNNrr epee. oil
aleselasr�llleeened a nyaeapayd s C k
under the provisions of this Resolution all of the tangible personal
property and services which we exert**under Section 3&26.114,C.
R.S.,r amended,vehkh wampeigm era incorporated herein by this
Serena.expreny Including the exemption for sales of food as
defined and specified in Sections 3928.102(4.5),3929114(1)(a)
3826--114(15)-and-3'X28114(16);C•R;�as amended;as said �a r�s�it.�sr r .
sections were amended a ended pursued lo H.S.1930 approved
diMMMle +reel
May 22 1967,and drab*(Motor 1,1987;theaxemp*lon for
Wes A 1-..- i ilPle 11eIepaY
sales and purchases d elMrk coal.wood esempilon d calico Mge bnelcrady cent fM County;Iroweyer.t ale ly, tip(leeludkp retard, f appal to ge storage,use,err ceheu manufactured,end Igonisd petroleum gas),fuel ltd cake sold tobe used W i^the pNwmlatprsperty icrought Inb Mis role by a rwnregentto
ucoparns d reebenoes as specified in Section 39-26-11411)(al (d)To the conduct dayuWue+s in this stela
C.R.S.,as amended;end the exemption for sales and purchases d q the Unyatd lSWooesa 'or ceceumpaon d terrylbb personal Property
Stay
amended.or(wahine tads,p specified in Section 39.26114(111, kMyibre,or its political subdivisions in thei governmental
14. /Maerdem E1Nmpllm.All sales cl tangible personal property on es�spiry g q religious rc charitable corporations b the
which a sp c883 ownetshlp Ip has been paid or is payable shall be regular Mlglap:erahadlabb functions. .
exempt from tits subject sale tax when such sales meet bdh of the q,a Ple+o"a Y11°•once°yuepbnd 1erMbb Perpnal pr!psrty
' lolbeirp a natlaw:(a)The purchaser is a nonresideM or ` )�io°wet d in the budnes�of mnnufecturia"err
principal place d business outside d the County.(b)Such t PrdN,w ass an article,subata
personal property b registered or required to be registered outside
eaw+ryfty.whip fangbls Peroanel properly enters inteaM
9eaYeYe d"'County under theism d the State d Colorado Peabeler++o whichbe^+°*^ edbM a component panu d
tl Eeegren for Corr ine:Von raladsla Subject b Use Tam 1M .�'Ere°n1atrW, °faotured;corpountled,or f
rimed mrotudion and binding mated*on which a use taw bee. ;p T►fae ate �,a Iha Wmished ahilpinp case fheroot
rellerly been collected by the County shad be exenpt freer,Yale 8ereaa +9ey re.a.eo r Use ofn h any artists of ty been
C a ilierles to Imposed by this Resolution if the material we pooped the sale or of of which has already assn
«Mearld by the retailer a his agent to a see within the limits d tM en d two a sales a use tax of another county egad b a in
�lY' yssit the uea In � Mis Rpopabn.A aedg.shelf lea gramsd
•
*'ere Sala For purpcees d this Resolution,all retail saes are
sensate Nasals,u by Mis Resdutbn with resPeet b
aaalePPriated at the place d business of iM retailer,unless tM Peraee.l prponY purchased mr�pdon in fM Courtly°f taaybM
personal propMy sold h delivered by the retailer or Ms aaear d the credit shall b q him in a previous m any,iM
its a destination outside the limits of the County.or to a d ty qua*b the tax paid by him
cenW for delivery b a destination outside the limits el the PaMrelmq xtly fa ales a uas her'd e previous eounty�leson
If a retailer has no permanent pace of business In the . bi
assent the tak i Pnxaxty.TM'eroint d the credit atatl not
putt*or has mom than one place d business,the place a places y1M °fib bP.Mb fleWutkn.
ht
a Sir the retail setae we consummated for the purpose d tM �bre�e^uM°r°o°stmpgor,d hrgibla pesanal
-aelra rr dmpoesdty*hIs.RrolWioo h= •determined by the Mb8 • +cl+ecqulrel ouhke obthe County andY
pwYsns d Article 28 d The 39,C.R.S.,as amended.and by IM Te nonresident a°9uidrp resbency, y
Meead reguWbns promulgated by the Department cl Revenue ol s1a.g a use d a more vehicle 81he owns b or cep;at
y8jsle d Colorado. fhealls d pxrAaae,a nonresksM d tie County pd ha Padased
17. ✓illr Tax Urns*No separate County sales alp license shad b Me Y°f�'°le°°tails of the Counry ter use eutiida the CnuMy and
resins:My pages engaging in the business cl selling tangible
acayiy w°°eat s for•substantial and
PesrW property arwlyMl'ahtele l a furnishing
hold estate license required v�+eqund"Il•a9W«ed,"led. *licensed arry purpose �`
��d shall annually w11Ws clue Cou
reptelion
YYyy�s11ion 3926103,C.R.S.,as amended. b�irBThlkp a p,or consumption of arty conatruoyla and
1► Mala'•Fee.N the time d making a monthly return d the sales motor and dhx
�a rquired by this Resolution,every retailer shall be entitled to le prbr to
nTtle^rMre o for the piax. ticies he
la
Made Mom the se's*tax rested a sum equal to three arid onr (�To Ms et dteoYve date d Mb ryrba
ytMPerpm(3 1/3%jd said tax*salsa,which lee ehdt lea known
wal"NH
saving^dam.use,or coneumdbn d any construes*and spli
NI Y'Vendor's Fee.'MY retailer delinquent in remitting said tax sly WWW^ rauuhd a made'rrscaaeep N tle
shell Steil such Y Fr uMws good cause be shown ter Me bedt Bite dW d�t4 R�Waal enlaced aaq at any Kral
let Geaseyonn,Administration and Enforcement The collection. 87. rOf°y yq elM WNob ilea Tea 4ellaetlen The use Mx peal9q
arllelstratbn and enlorcemed of the sales tax imposed by this ag ihls RosdWl°n shay M apdicebla b ays
M.eletion shall be pertained by the Executive Director d the
„inky
WrChred at Mdt pre vdilrA bpIsfredW�1Ad°r rsead ether
tho
moaner
rrr ledbn,Wrdnistratioonnatiend e of nforcement of the orado in the eCdsrado y°Y r^cf°ra other wdiWe for wit IOW of the State of Colored*and p repseatbn shagshdt b(lye d
8111+Wes tit.The pesiskxe d Mkt ZB d TNIe 39,C.R.S.,r aertylcale d title shall be Issued�such vragIspgiehylb a IwR rr
CittillIfithont of Revenue of the aie rise and all rules and regulations 26 promulgated .S the home by the Colorado Department d Revenue or its l
Err live Director d the Department of Revenue thereunder,w M+ until any ales due upon the sfpage,ues;or pa l
MerOorated herein by this reference and shall govern the err+ua°t b IhIs geeoknWr ehW lea pteded lit,
CI�^rarrnd^a corder,as the eahodxed agent.of the Colorado
4sel�nit administration.and eMoreement d the sales tax Imposed Rwpce. hnseY
Ms County Pxbdicell +pf f to eFiell r paid W Hessen*t 3aotbn 299108,C.R.S.,as amended,the Boats shell, altered by pe ionises the Cot mpce with an agreemem b b 1s8isabg the special election d'October 29,1991,and prior to May nMW Me
17,1892,request the Executive Director of the Department of ed Reverxra f:okredo D+PartmeM d.
ellreue�emninMer,collect end dieMete the sales tax hereby Cif don and SWWin9 Materials We Ax Collection.The
Ililgrsd.The Bard,at the time d making such request,shall °Od°+fl°n d tM use*p tar constrootkn and buAyry materlais andt provide the following documents lo the Executive Director d the f»dddetered at tM diredtiond IM goats Tks ues lax
Dpelnept d Revenue:
Odd h Issued estimate t M�the PaYm nt d the tax at the time�mgbs
la)A coq of MIs Resdutb^;°xNBed by the County Clerk and are Issu provided
and ConottrruoNcn,As an alternative
is use tax^tto he
pawned of(b)Affidavits d Publcatkn of this Resolution,as proved herein. of bylh rbY+nY appllpMiae rp Mpsm9dpsrtlavN(c)M Abstract.d Election flestPa certified as to the approval of thefil a0pyoant intends to- uroM+e allbuildin and saes lax'by a majority of the registered qualified electors d Weld buiUl rualioo^Webb neceesary for the project deaalbed in the County voting thereon. CAu °B permit e*pikatbn Irom•incensed nfaneToceted aehla the
In the went that the Executive Director of the Department of County.Every
i�sky permit applkadydio�d dikes the alternative Revenue IalIs a river b collect the sales tax imposed by This 1:"°hw ad bed lbovo shag"'Mara Preserve detailed
PufRswlilen,the Soed shall be authorized to provltls for the eat audyb rsoerpt reaords which Nye be sutra b in
cdlaclbn;administration a xdapdeM d such sales tax to the an e y annoyer d the goay,andmy unpe(d taxes ion
extent wonted by law or b amend this Resolution to comply with subject b collections iM
alto regiralt'stpolM of Revenue.
Mil�Y Remili a mad
M. ihs
20. A1eeeP*lleMl��Tura Tina le lrifr'wr.11Plys Mist*creded er.e~n w mar ele+aeerad d w Ml�lrw w y'r9.al°n,
✓lllYeleeryellliwaa efyhelsiere perose(12%)only
aysese. Y.a 11ralM.
kw the►rbye*l et gel,er eMebnNly M Wad lleanty any
slreellr and la"ralerle parehaeed al retail and for the
phelege el elah8,pay a tonsure!ery motor and other vehicles
p rehesd te veldt on arch rplatwlM le required.
--- ----- weer TAMIEWigES
tit, No oriElMrmlatwlrrra Tfwemammeraaaao.aw
lb►smaen Mr agsaSNsagf peapslMta ad the
anabudbn or MwWbn of bu0dbae,bcaW within ale of the Weld
County Courthouse wCauray Admen native Oren.The fiord has
preawly-dstemfMsd-n tladi a+pute aaY-pwoa taga esportisst
the aele and use tea revenues to moderates wlhhr the County.
rased sem dielnai.Nalem rule na rd.—yn^N-Mah:Fiord d
County Commlesioners a refund shall be made to Weld County-
taxpayers In 7998 as determined by the Board'of County
Commissbnen by ordinance for an amount equivalent to the net
ama d d else and use tax collected during pw qt July 1,
say,rmeahArratea.afaeb-raa cilia tali lme ere SE aatmttimaar.Ear/r b area el aw bell w arlarlrt w
alaa►NtnaWabig Mah rarra aidcad the w ratedMete a its salty ant swim Ue alerherm ie*beaemmme Maser.
aeismod NIAieWyeel�arrAsblsbnslsesa She YalMMed kt Me
a eaacea rltiatMLL'1ba oetiawleaa aAaS r-wgMebJ law N t1Mledmlma tirtiaaebaepaa eMM rwareMR an alma
be
pedddidaNas Mrwarawia0 Mlle one.to any
gray r
aWeldens Qarar Tamp ise aild rwsect.ad aMaa ear aver el of ded
by outstadinadown B;and(such a.howrw,mernot be
agaYNeS d lantik ama Mr amwrsu a lobs located--
el d toners o he electom rots);and forhennpmcmi reed not he
byaly'rY:tNyOlounty C aMhouse. meMM" ter ioatet- aubmicedb. aniaandlrQaany Parager,mantra
--�dpin ale of Ihe WeldOwnty Courthouse. 37..8ewreblNn.p try(leak samara and a adjudge;sto be anw
ELECTION - a provision d he RaaoWbn r.e rceab ass ft r hmoti or
28. as Submission a Eleetra Pursuant m Section ran 0 rem atte mega*le,car seer p invalidity a uneed al a a y d reh to ining
o -.dap rt time s b
eing lugeed ale salsa
and
use
ttax rs opal grains.p ohms hs pmviebn ehM nil amid she d eso retaining
k
theabplan d dde Raac on skid
the el and bas.tax proposal and
theta,and the B d thaat a prwus pens
d tlde Readutlon N e
documented in this Rwebpoo ntye a rpeade si the awsbd end Uw Neentlen a Me:fleerd ikM the whoa peed tide Resolution we
registered 1091,the question
r be sac tole heU on sewWv.-
qusedaY,October electors
1991,the question b ta submitted M the TM abode and foregoing oning w n was, a th an of eptes and
BALLOT ITEM r ad sidle aril r as follows: seconded.A.D adopted by the Idwrag vote n the nth day d BeplenisF
BALLOT ITEM BALLOT 7901,0.D
1P GISTER ITEM III IS ELECTORS SHALL A CO THE IDE SA 10 BOARD OF COUNTY COMMISSIONERS
AND U ERTAXFWELD COUNTY,
Y COUNTYWIDE T TB .WELD COUNTY,E.L COLORADO
RAT USE TAX A WELD COUNTY,ENT BE LEVI AT Tiff Gordonan E.Lary,Chairman
RATE OF OFOR T F 9F ONE PERCENT IN LEVIED T E :George Kennedy,ProTem
IMPOSED FOR THE PURPOSE.OF FINANCING 711E •
Contwrce LXrbed
at000ISITION OF PROPERTIES AND THE CONSTRUCTION C.W.Kirby
COUNTYOR RENOVATION CF BUILDINGS WITHIN ONEMALF{U@1N W.H.Webster
OF THE WELD COUNTY COURTHOUSE FOR COY ATTEST.
ADMINISTRATIVE OFFICES,AND PROVIDING FOR Faill D Donald D.Warden
OF REVENUES COLLECTED IN EXCESS OF THE AMOUNT Weld County Clerk to the Board
• EQUIRED FOR ACQUISITION. CONSTRUCTION OR BY:Carol A.Hardng
RENOVATION RICH REQUIRED AMOUNT SHALL NOT Deputy Clerk iota Board
EXCEED 56,300,000,ALL IN ACCORDANCE WITH THE APPROVED AS TO FORM:
PROPOSAL AND RESOLUTION OF THE BOARD OF COUNTY ThomyO:Card.
COMMISSIONERS OF WELD COUNTY?
V. PtAScation of.ResoWpon.The Weld County Cleric to the Berra YThe GIVIetallfr
bray authorized and directed to publish the lull text of this Om sta.Ij*MIS
llasoluticn lour ewwate tines.a week apart,in The New Neat -
• yyriy ropap
wsrd general°Mutation in the County.
all. cation or Notice of Close of Registration.The County Clerk
and Reorder is hereby authorized to publish a notice conceal,.the
lime of registration for the electron In The New News,the bad
aaaaeeper of general circulation in the County.
M Pasting end Publication of Bette Notice.TM County Clerk and
llrordr is hereby authorized to conspicuously Pat,at each ping
pace,at let ten days prior to the election,the ndbrdedi g by
Station 1-4102,C.R.S.,as amended.The County Clar4 ad
Resonder is hereby further adhrized to post conspicuously in her
dM and lo publish a notbe of election described by.Bola ti
SII_C.R.S,as amended,in The New News,at bast once el leer
redeye prior to election.
X50.✓binvesa Immediately after the dosing of the polls,the Seam
S am chill delver the ballot boxes containing the like cede le
N W counting minter,The results aheli be submitted to the Owner
O4lnvaseing.Board to be canvassed according to law. If,pen
envessing the vole,it appears that a majoritro the regained
nysalified electors voting at such election have voted In few el the
ales and use tax proposal.the Board is authorized to and shall
haplement the Imposition of such sales end use Ir but 9 the citizen
-. -AMMO- Garter Article
tractions 1♦fails to obtain a majorly of the vote of registered
mania electors,the sales and use tax shall not be irrplemeded.
31.tram of Election Theeledin shall be held,concluded and the
moults thereof shall be determined,solar as predicable.in
a nfornyty with the provlsbns of the Colorado Eledlon Code of 1900
Ire amended.. .
era. *II Ballot.No.portion cif this resoldn shall be deemed to preolude
Am election being conducted by mail.ballot in accordance with the
Mail Ballot Eleotlon Aol 1 authorized by separate resolution of the
rood of County Co nyesbners.
• MISCELLANEOUS
33, Percent Limitation not Violated.Based on state and municipal
sales and use tax,rates meting on the date of adoption of this
,Resolution,the Bawd hereby finds and determines that the seven
percent limitation provided In Section 292-103,C:R.S.,as amended.
will be exceeded in at lean one awn:..'q,ahly within the Countyby the
County sales and user tex iirposad by this Resoludon.However,
Mare le no prohibition amine the impaction of the sal and use lac
by Weld County beam*la County Sal and Use Tax does not
ear one pame n(1%),pursuant to Section 29-240613l,C.R.S..
a amended.
34. Effective end Termination ateappda defy.Ups adoption by
the electoral al the special election.Min Resdullan shall become
effective and le tome N 12At a.m.on July 1,1902,and shag remain
easel udN I7��:59 p.m.on June 30,1994(saga lo any dpi of
35. S~rSMle�j Salesy slNteayaNwa intro DINS ctrl
bs esiser war le male Set saememaseitaw rot
lrareallere amen ad,and.nrijen At 41111 le wawa el
estrimilivYeVa arm esamray lemebr be emended Nam
rrrlba
•
Now, TNEREF Ned SE IT Affidavit of Publication
nesOivED 6,0 eio loos of
1inlYa v a w,wN Web County,tYeade:
RE: REVENUE; AND A. GENERAL PROVISIONS STATE OF COLORADO
PROPOSAL FOR IMPOSING A . 1/ Purpose.. The purpose of
COUNTYWIDE SALES TAX OF thie Resolution la, upon the ss.
ONE HALF OF ONE PERCENT a royal of a maiuray of rag-:
IK%1 UPON THESALE AT ,;,4t:.4eff) ad elects voting,,on County of Weld,
RETAIL OF -TANGIBLE such proposel;'� impose a
PERSONAL PROPERTY AND sales tax of one hall of one
THE FURNISHING OF percent lK%1 upon the sale
CERTAIN SERVICES IN WELD at retail of tangible Personal
COUNTY, AND A property and thefumishingof I, Lorita Seidler of
COUNTYWIDE USE TAX OF •
certain services in the-
ONE HALF OF ONE PERCENT county, and to impose'a use
said County of Weld, being duly sworn, say that I am
IK%1 ONLY FOR THE tax of one half of one Percent an advertising clerk of
PRIVILEGE OF USING OR 04%1 only for the privilege of
CONSUMING IN WELD using or consuming.in the THE GREELEY DAILY TRIBUNE and
COUNTY A N Y Coumy any construction and ,
CONSTRUCTION AND building materials purchased THE GREELEY REPUBLICAN
BUILDING MATERILAS at retail,and for the pritGega
PURCHASED AT RETAIL, of storing, using or consum-
AND FOR THE PRIVILEGE OF ing in the County any motor that the same is a daily newspaper of general
STORING, USING • O and other vehicles, pur- circulation and printed and published in the City of
CONSUMING IN • chased at retail on which P P ty
COUNTY ANY MOTOR registration is rquired, a6 in Greeley, in said county and state; that the notice or
OTHER VEHICLE accordance with the prod-
PURCHASED AT RETAIL ON sions of Article 2 of TrtN 29, advertisement, of which the annexed is a true copy, has
WHICH REGISTRATION K C.R.S., which provisiorq era
REQUIRED AND PROVIDING incorporated herein by this been published in said daily newspaper for consecutive
FOR A REFUND IN AN reference.The sales ant as (days) published EQUIVALENT TO tax shall become effective
y f that the ❑0t1Ce was ublished in the
THE SALES AND USE TM on Jury 9 1992 and terminate regular and entire issue of every number of said
COLLECTED IN EXCESS OF on June 30,1994.
THE,.FUNDS NECESSARY. newspaper during the period and time of publication of
FOR' ACQUISITION 0pF y.STATUTORY DEFINITIONS said notice, and in the newspaper r0 er and not in a
PROERCONSTRUCTION AND INCORPORATED. For pur- proper
RENOVATION BUILDMOR pose of this Resolution, the supplement thereof; that the first publication of said
{ definitions of the voids con- notice was contained in the issue of said newspaper
ADMINISTRATIVE OFFICES tanned herein shall be as de-
T tined in Sections 39.26.102
' WITHIN K MILE OF THE and 39-26-201, C.R.S., as bearing date
WELD
COURTHOUSE;RTHOUS COUNTY amended. which definitions Twenty—eighth
PROVIDING FOR A . are incorporated herein by
ELECTION ON TN this reference.
HR ALS.,,C0NTAIN SALES TAX day of September A.D. 19 91.
and the last publication thereof; in the issue of said
WHEREAS, the Board of 3. TAX LEVIED. Than is
' County Commissioners of l hereby levied, and there newspaper bearing date the
shall nd collected and paid,
Weld County, Colorado, pur- Twenty-eighth
sua t a sales tax in the amount as
of Colorado statute and
the Weld County Home Rule in this Resolution provided,
Charter, Is vested with the upon the sale at retail of tan-
' authority of administering the day of $P�tPml)Pr A.D. 19 91'
affairs of Weld county, •
athat said The Greeley Dail Tribune and The Greele
Colorado, and Cult Lies, pommy _ Y y
WHEREAS,Section 29-2-1IXf, Mand
a���„S of arab Republican, has been published continuously and
Colorado •Revised Statutes Io4,C.�„ emended. uninterruptedly during the period of at least six
Io levy, authorizes a salesmonths next prior to the first issue thereof contained
to levy a countywide sales 4, NO TAX ON TAX. The P
and use tax upon the ap amount auittect to tax shall said notice or advertisement above referred to; that said
proval of the majority of the not include the amount of
registered electors of the any sales or use tax im- newspaper has been admitted to the United States
county voting on such pro- posed by Article nil of Title mails as second-class matter under the provisions of the
posal, and 39,C.R.S.,as amended,
• WHEREAS Weld County(iM 6. DELIVERY CHARGE. .The Act of March 3, 1879, or any amendments thereof; and
County) has not heretofore gross receipts from sales that said newspaper is a daily newspaper duly qualified
imposed any sales or use
shall inolude tlalivery
tax,and chargres when such charges for publishing legal notices and advertisements within
are subject toa the State Salsa the meaning of the laws of the State of Colorado.
WHEREAS, the Board of and U26 Tax imposed by
County Commissioners of aaicle am26 of Title and C.R.S.,
Weld County, Colorado HM as amended, regardless of
Board)finds that the Innen- the place to which delivery September 28, 1991
lion of a seise and use Yu of is made. -
one half of one percent 9i%I 6, PICKED UP BUILDING Total Charge: $1 ,154.12
will be required to finance
the purchase of properties, MATERIALS. No sales tax
construction or renovation of shall apply to the sale of
buildings for County adminis• construction and building ...........��� //f���
trative offices within K mile materilas, as the term is - �7"of the Weld County used in Section 29-2-109, //) ibetv
Courthouse if the electorate C.R.S., as amended, if such
approves the charter materials are picked up by. Advertising Clerk
amendment proposed by ini- the purchaser and 4 the pur-
tiative, and chaser of such materials Subscribed and sworn to before me this
presents to the retailer a
WHEREAS, the Board finds building permit or other doc-
I that it is in the best interests Wise_ aoceatabfe to 28th day of September A.D. 19 91
of the present and future in- Yowr
habitants and citizens of the �els1 Nral a Ion use to
I County to submit a one-half are been Mid sr is teiWrad My commission expires 7- J'9'91
of one percent proposal
sales 9:7:4....v.....{...4.,
/' C�1. and use tax proposal ers'eleotors f the
the
Cou�ntyy wale shad tale et-
teat.areyi1 IM aide r initi-
atedNotary Public
eat amendment is
approved be fire voters.
ri Irt28p Selti sin
seaqesy 22.- , (1666 Gag,, as
Nei tt ti 1M anode r0, as said sections VENDORS F Neil 19. EE. At flea
pests «p 1M ptp vnlrs.amended or emoted tar's id rnaNhp a 21. DE�IMPf1ON. For pw-
Mregraplr, pursuant [o H B. 1130 ap- burl d firs sales tiller ro Feiss d ell Resolution, the
'food: sktall have the same Proved.May 22, 1987,and ef• limes milieu
1moe l*re aeon ebnailar eM Mild.meenin y provitletl in 7 fectiw October 1, 1887; the eve? retailer Mall es errel: Ing m antl nteen 11
nS.Gf'g exempxon for sales and Fur- fled to subtract from. tho any tangible pesonal prop-
auc action 2012181, as cheese of electricity, coal, sales tax remitted a sum arty whi is stored, used w
:� aectigg exists on wood, as !including natural, equal to three and one-third ry,and
,Aid am 1,e88J, or is there- pp consu in thq Coup
Yer amended. rnanufubtgred, and liquified percpm I3Yr%)w saki tax as which is intended to.become
coke told to o fuel oil or �s fee, which fee ^hall be part of, mended o b o a
8. SUPPLEMENTAL FOODS. coke sold to occupants of known to the Vendors Fesin.
.' component of any•building,
No sales or use tax shall a realdanoss as sperifietl in rAnyemitting
retailer delinquent in structure, road or appurt a
P- Sewiwl 38.26-1151p(a)Ixxq, remlttirp said tax shall forfeit nonce in the Cowry.
Ply to the sale of food pur-
chased with funds provided C.R.S; as amended; antl the each Vendor's Fee unless
W the special supplemental exemption for sales and Fur- gg0000tl Fuse ba shown fo the 22.USE 7AX ExEMPTIONS.In
food program for women,in- chases of machinery or ma- delinquent ramittahce. no event shall the use tax
}ants,and chiklren,42 U.S.C.. chine tools, as sepcdied in imposedi W this Resolution
Seciton 1786. For the Section 39-26-114(11), 19 COLLECTION, extend wapply:
Poses of thYs pun C.R.S.,as amended.
At
antl
paragra ENFORCEMENT. The collet- la) To dlhe storage, use or
Yootl' shall ahve the sa 1.4. N O R E S I D E N T tion, administration and en-
meaning as provided in 42 coneum ion of any tensible
U.S.C. Section 1786,as such EMRTION. All dales 'of forcemant of the sales tax Persona Property the sale o/
Section exists on October 1 Iingible personal property on by this Resolution which i subject to a retail
tYi7, ex is thereafter 1, 1Ch a specific ownership be Performetl by the sales tax. imposed a Weld
amatory, x has bean paid or is ^'e Director of the County
fayabla shall be exempt De�srtmint of Revenue of 9.PREVIOUSLY TAXED BY om tits sublect sales tax *ate of oolwado in the Ib) To the storage, use w
OOUNTY. No isles tax antl when each sales meet both eMM'menner as the collet-- consumption of tangible pe-
CO*M the sale of tangible d the following condition: • date, atlmmaitration and en- sorrel property brought into
read property at retail w The purchaser is a non-
_ faaeement of the Colorodp the County a nonresident
tits Alebhing of service,if ideM:d has his principal bleu sales tax. The provi-. thereof for his own a
action was rePvi- place of business outside of faaIgqrlaa w Attlde th w Tkle 39, use, or consumption w1iiN
awed to a galas a Me Lamy C.A.S., as amended, and a6 use, orrily with the
lawfully imposed on lbl Such tangible personal 'alai and regulations pro- however, this'exe
Fwahaser or user by an• property is registered or re- mViaated W the Exeeutiv++ does not apply.to the ere-
°,her county, equal to or in quirad to be registered out- droetw of the Department M age, ass, w cwlwmpoet M
esoNe d that sought to be
s!tle the emRs of the Countyy fMwnue thereunder, are in tangible personal plapMty
by Weld Coumy, ^der Me laws of the State of oorporatetl herein by this raft brought Imo this tats by e
�, A credit shall be Col:onriTtaoAxthEnwXyly..E
eenae and shall govern iha M^resident to be uea2htdr
�aQpeamat the sales tax ¢oasctions, administration; contluw w a business h eve
''by Weltl Coumy, 1OA MPTION FORandenforcementMthe sale! ^fate.with respect tqCOSTRUCTIONtaximposedWthis• naadtionequal FnMAERIALS SUBJECTTOItll To the srorege, , w1h the lawfully arHUSThevalue of uon Purwant to Section 29.2-10 consumptionoftangirl►__ per•
I sales or use hx atruandbuildingmate- C.R,S., asamended, thisorrelpropertyWthe YneMpant by the Fur- rialshichausetaxhasSeestl,shell; following th1StataeGovernment qriteC11aaRror suer t0 the previ• Previouslbeencollectetlbyat vialalactionofOctobe{ State ofcwontlo,orps Yrti•aW ooumy. The amount of theCoun shall be exempt 29 1891, and prior ro May tutions, or its political weAi-
ie oredit shall not exceed from the County sales tax 17, 1992, roqueat the viaioru in their. goverrarremal
• aloe tax imposed by a^P°sed by this Resolution if ExePutive Director of the °aPawitiaa only or ay Tali.
aunty,Cobrado. iha matenals are delivered Dalgrtment of Revenue to gioua or ohadtable serFaa-
W the retailer or his agent to administer, collect and die bons in the contluw d their
10. ADOPTION OF STATE a site within the limrtes d tribute the sales tax hereby regular religious or chatilable
go.
AND REGULATIONS. the county. FrWitle the following docu• functions.
natation of the tax on mentP to the Executive ale at retail of tangible 16. PLACE •
OF SALE. Fw Deectw ct the Department of le) To the storage, ass, or
property and the. WrPosee of this Resolution, Revenue: consumption of tangible per-
_ of certain services all retail sales are consum- sonal property by , person
amble this tax shall be in mated at the place of busi- let A copy of this Resolution, engaged in the business d
with schedules neae of the retailer, unless cents)
by the County Clerk ^�^ufawunng or conpgnd.
�Y1 in the rules and rem the tangible personal prop- and Recorder ing for sale,profit,or use any
of ,the Colorado arty sold is delivered by the WI A/fidavitg of pudication of
article, aubetancq, or epn-
of Revenue and retaler or his agent to a tles- t1Ns Resolution, sa .proved m°dity, which tangles per-
nos with any regu. lunation outsitle the limiter of tlWein.. sorrel property eMeq imo Mle
ich may be en, the County or to a common proceasirg of or beggnse en
separate Resolution order fardelivery to a desti- ingredient or tompaneut pert
nation outside the limiter o} led An abstract of Eleriton of the product or esrvip
the Courny. It a retailer has fleeulta, certified as to iha which is manufactured,lv A�1UNT EXCLUDED. ^° ParmanaM place of buei- approval of the salsa tax by compounded, or furrrialbeA TheerMUMs subject.to tax
^sae in iha County, w has a majority of the registered and the container, Abel, w afrsa ad include t amount more than one.place of busF qualified electors of Weld the fursniehd shipping rep d my Roes tax imposed by neae, iha place or places at au
voting thereon. thereof.
Agiola 7a w title 39, C.R.S., which the retail sales are
as eiatertdetl, consummated for the Fur- in the event that the ffl To the storage, use, w
ppEE���� • pose of the sales tax im- Executive Director of the consumption of arty ardelb d
INCL DIELIVERY CHARGES Pond Dv Mid Resolution
DepattmaM of Revenue fait tangible personal ptap�tr
The gross re-
Resolution,refuses to colelot the the sale or use of MiirJl ceipta from sales shall in
- stiles tax imposed by.this already bean subjected toe.;clude delivery charges, Reaolwion, the .Board shall aNea or use tax of another
when such charges are sub- and dMelmined by the a atrthorized to provide for county equal 10 or inexoaa of t to the sales and use tax d Article 26 of bra colie°tion,administration of that imposed by this o/the State of Colorado im- .M1.r ,amended or enforcement of such this Resolutidol
on. A sedh ^hall is P°sad by Article 26 of Title ,e O'INb end regNr tw to tM extern permittetl by granted against the use tax 39, C.R.S., as amended, re- bona promukatetl by the
law or to amend this imposetl by this Rlaes
solution whichgardl de o/ the place to- Depadmentof Revenue.of tM Resolution to comply with with rospaw to a peraon;a which delivery is made. State of Cobrado, the requirements of the torege; use, w consumption
GENERAL Department of Revenue, 'inlheCounryoftonpiblepe'-
EXEMPTION. 17.SALES TAX LICENSE. No sorrel property purdfiaeeq by
There shall be exempt from sepente County sales tax li- USE TAX him in a previous county.
sales taxation under the pro- canes shall be required, Any 20. PROPERTYTIRED:iFiare' Tito amount o} iha crbtlit
visions of this Resolution all Person angeging•in the buso- is hereby levied and there shall be equal to the taxpaid
of the tangible personal neae o1 selling tangible per- shall be collected and paid a Whim reason of the omposi-
propertyu and services sorrel property at retail or fur- countywide tax w one half of Lion it a sales w use tax w a
which are exempt. under niahing urtam services ae one peroerrt(K%l onlyfw the Previous county o hie pur-
Sewion 3&26.114, C.R.S.,as herein s Idled shall annu- privilegb o}using w coneum- chase w sue for the{xopitftv.,
amentled,vrhioh exemptions ago ebYiri and hold a state mg in Weld County any con- The amount of the credit
are incorporated herein by IioenM qq 'paired by struciton and building mated- shall no exceed the tax im-
thia reference, N qty h- SeWen 3941103,C.R.S.,as las posed by this,Resolution.
c amended purchased H retail and
'{ fro_ for the prlvil a of stir
end for i d
go
Attach-
registration Is'squired.
Ifjp To its , uee, or COuTOY. Wary ammo
d per- MMUSS s Me BALLOT ITEM 02: 31-CONDUCT OF ELECTION.
alternative psoseure pro- IF BALLOT ITEM et IS The ideation shall be held,
ppr�y • eider{ abets skill maintain APPROVED BY THE s�°endwi and the results.
oT t an o h• and.pratinw detailed pur- QUALNMBO 11EOISTERED Hereof Shell be determined,
into it by a nonresident ac- chase and receipt-records ELECTORS. SHALL A to per se mstIcable, in cen-
quiring residency, which entitle:subject to in- COUNTYWIDE SALES AND formity with tyhe provisidis
aFFgypn3 t 4{edit by em- COLORADO.
WEIR COUNTY,. of the Colorado election code
m)TbSthe storage or use a a ployees Me 0aa94 and COLORADO. AT THE RATE of'1880 as amended.
manor vehicle if the owner is any unpaid taxes due shall OF ONE-HALF OF ONE
or welkin the time of pur- be subject to collections. PERCENT (Y2%1, BE LEVIED '32, MAIL BALLOT. No por-
chase, a nonresident of the The collection and adminis- AND IMPOSED FOR THE tion of this resolution shall
County and he purchased tration of the`use tax tm- PURPOSE OF FINANCING be deemed to preclude the
the vehicle outside'of the posed by this Resolution THE ACQUISITION OR election being conducted by
Countyu for use outside the shad be performed at the di- PROPERTIES AND THE mail ballot in accordance
CQuntyend actually so used rectioR of•the.Board in suyb . CONSTRUCTION OR with.the Mail Ballot elec-
it for a-substantial and pri- stantially the same manner RENOVATION OR BUILDINGS tyion Act if authorized by
wary.purpose for which it as the ccllechon, administra- WITHIN ONE-HALF 1Ya1 MILE separate resolution of the
was acquired and he regis- tion and enforement of the OF THE WELD COUNTY ' board of county
uta k*let car kermed-saki- Sates_and Ufa Tax of the _ COURTHOUSF_FOR OOUNTY _ Commissioners.
ftetef Vehicle outside of the State of Colorado. ADMINISTRATIVE OFFICES,
ING FOR
USE OF TAX REVENUES REFUND OF IO REVENUES MISCELLANEOUS
a Ts the storage, use, or COLLECTED IN EXCESS OF • LIMITATION not
oentemption of an construe. 25. NO DISTRIBUTION TO THE AMOUNT REQUIRED VIOLATED, Based
tam end buildingmaterilas MUNICIPAUTIES.. The rev- FOR .ACQUISITION on state and mu-
MilMotorandtohervehlslee shall be used for the CONSTRUCTION 04sr which registration Os �se of financeing the. .RENOVATION WHICH nieipal sales and
inded at a written contract 1a ition d properties and- tax Ze swehaee thereof was em• �toner iciton or renova- fEOLNRED AMOUNT SHALL x rates
aMeB kn ex-
o prior to.the efeo- of buildings located. S0500 !w
date
dm lees of this use tax. g a Nile of the Weld �IN A j eirE'.MTH ____. ��.
ty QM-thous, for E�fr OS �AN ,
If To the storage, use, o County Admingitrative IIC60LUTION OF THE
osneweption of any pen- Offices. the. Board has s RD OF COUNTY
etnMden and building nWWF p1eN ntly determined.not to MISSIONERS OF WELD
W squired or mad neon dilnioute any percentage or COUNTY?
nary in the performance id pardon of the sales and use the Board herby
sty instruction•bld, let, or tax revenues trro municipali- 27. '.PUBLICATION OF
els*imo at any timewbr tee within the County. - RESOLUTION. the Weld finds and deter-
to the effective date of this Beeed upon the most appro- County Clerk to the Board is
RMablllon Mote method available to hereby authorized and di- mines that the
the Board of County tatted to e ubkshthe full text .seven p melt
23. MOTOR AND OTHER Commissioners a refund d this RE solUtion four sane. {pig
VEHICLE USE TAX shell be made to Weld Ms times, a week apart, in ihnitation pro-
;ILLATION, The use tax. County taxpayers in 1996 as The News News, the legal • vided in Seale*
eioa'ided by this Resolueon determined by the Board of newspaper of general circu- 29-2-108, `.ea as a
shots be applicable to County Commissioners by 'ee•�
scary lotion m the County. as amended Will
FOSS end Soehr vehicle pur- ordinance for an amnount
oboes at retail on which sq ivaleM to the net amount p, PUBLICATION OF be exceeded in at
reMeeetion is required by die of sales and use tax col- NOTICE OF CLOSE OF
Inca d the State of Colorado, lected during the period of REGISTRATION. The County least one meidel•
and ma'registration shalt be July 1, 1992, through June 0erk and Recorder is hereby polity ilifiEhillebli
redo et any motor or other -30, 1994,which is in excess authorized to publish a notice
Mae for which regiatmlion of the amount required for concerning the close of rep- County by the
' e thpa and no certiliesle aguisition of properties and titration for the election in County sales and
of Mkt shall be-issued for tits connruciton or renova- The New News, the legal use tax imposed�
soda which,or for a mobile del of the buildings, which newspaper of general circu-
y the Colorado raMuired amount is deter lotion in the County. by this.
nt of Revenuesi Its mined not to exceed
agent until any Mai SB,600,000.The collections, 29. POSTING AND Resolution.
due iron the storage,tes,er shell be deposited in the PUBLICATION OF ELECTION However, there Is
eeneUnption thereof per- Weld county Capital NOTICE. The County Clerk no prohibition
Shell
on lie this Resolution l Expenditure.Fund, and an . and Recorder is hereby su-
bs erAected-by the Chitty be used only for e i cquisitolon thorized to conspicuously against the mp&
Cork end Recorder, as the d properties and the con- post, at each polling place, &Hon of the alias
autMreed agent of its striciton or renovation of' at least ten days prior to the
Celefedo Department• d buildings to be used for election, the notice dm and use tax by
Reveler. The pproceed, ef Ceunty adnminsitrative of- scribed by Section 1-6-102, Weld County be•
1M tsxahall be ra tiga to be looted within& C.R.S., as amended The EBuse the C
the 'my period'G M of the •Weld County County Clark and Recorder Y
with an Courthouse. Is herebyfurtherauthonzedto Sales and-UN
nasim-ttbs-enured ma- - pan-consoleoush in her of- T-axdoes-notax--
OWNS the County aided • ELECTION flee and to publish a notice
adored° Department of of election described by teed one percent
•
Rawer. - 24. SUBMISSION TO - Section 1-6-202, C.R.S., as (1%), pursuant to
ELECTORS. Puirsuant to. amended,In The New News, S9cltOn 29-2�10i
24. CONSTRUCTION AND Seetion 292-104(3), C.R.S., at least once at least tehn
BUILDING MATERIALS USE as amended, ther being no days prior to the election. - (H), C.R.S..ae
TAX COLLECTION..The col- general election within 120 amended.
Imam of. the use tit for days after the. adoption of 30. Canvass. Immediately
construotion and buiding this REsolution, the sales after the closing of the polls,
materilas shall be admen: and use tax proposal deco- the election officers shall de- 34. EFFECTIVE and
shored at the directblsR I* maned in this Resolution liver the ballot boxes con- TERMINATION DATE -
Board. The use tax Mg its Mall be referred to the quail-. taining the ballot cards to the APPLICABILITY. Upon sace-
paid by estimne'throq/e the fed and registered electors counting center. The results titan by the electorate a the
payment of the tax at the ' of Weld County at a special shall be submitted to the special election, this
time permits are issued for election to be held on County Canvassing Board to Resolution shall becortne raf-
building and construction. As Tuesday, October 29, 19.91, be canvassed according to fective and in force er 12:01
an alternative to the estimate the gresdcn to M.wierottad law. II, upon canvassing the a.m. on July 1,-1902, and
procedure provided above, to the qualified registered vote, it appears that majority shall remain effective until
payment of this use tax may electors Mae Mime be as of the registered qualified 11:69 p.m, on June 30, 1994
be made by the filing by.any electors Voting at such elec. (subject to any rights of the
applicant for a building per- lion have voted in favor of owners of outstanding
mit of an affidavit stating that the sales and use tax pro- bonds).
the applicant intends to pur- posal, the Board is autho-
•
chase all buildingg�and con- rized to and shall implement 36. STATUTORY
MrVOS ioioeartlaa.. Nesse- the imposition of such sales REFERENCES. All statutory
yry1M ifs asyp MaalYad and use tax but a the citizen citations in this Rewkition
in gta byBlEsir p m*snip- initiated amendment to the shall be construed to rider to
cation'from s•lie eed re- Weld OCuhty Hors Rids such statutes as the same
miler located within the Gaiter Mine 1, adiford4 rney hew been heretofore
__- faile to obtain • ropily el amended, eat deject to
�� reelw art d amen n d out-
fled Neaten. the sales end Donde,SS 1M sane
use tax shall not be Meer may aflM be amended
merited. from tine to time.
36. AMENDMENTS. Except
as to the rated one half of
one percent DS%1 for the
sales and use tax, the max-
imum required amount for
acquisition of properties and
the construction and renova-
tion,and maximum period of
.collection, the provisions of
this Resolution may be
amended by 'Resolution of
the board(subject, however,
to any rights.of owners of
outstanding. bonds); and
such amendment need not
be submined to the electors
of the County for their ap-
proval
37. SEVERABILITY. If any
section, subsection, para-
graph, sentence, clause or
provision of this Resolution
shall be adjudged to be in-
valid or unenforceable, the
invalidity or 'meneforceabil-
'ity of such section, para-
graph, clause or provision
shall not:affect any of the
remaining. sections, prap-
graphs, .clauses, or provi-
sions of this Resolution are
severable.
the above and foregoing
Resolution was, on motion
duly made and seconded,
vote
by the following
-so Net en)
Sopiomber,1901,A.D. 01
knalbOerdelk Waidon
Weld County Clerk ,
To The Bosrd
By: Card A. Harding
Deputy Clerk
To The Board
APPROVED AS TO FORM:
Thomas OOF David
eagle CO
VVEUT
CO
Hello