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RESOLUTION
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX 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 PERCENT (1%) 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 REDUCTION IN AD VALOREM PROPERTY TAX IN AN AMOUNT EQUIVALENT
TO THE SALES AND USE TAX COLLECTED; 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 percent (1%) will permit the County to reduce its 1991 ad
valorem property tax mill levy equivalent to the amount collected,
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 percent (1%) sales and use tax proposal to the
registered electors of the County.
NOW, THEREFORE, BE IT RESOLVED by the Board of County
Commissioners of Weld County, Colorado:
900086
Page 2
RE: SALES TAX - SPECIAL ELECTION
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 (1%) 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 percent ( 1%) 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 , 1990 .
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.
900086
Page 3
RE : SALES TAX - SPECIAL ELECTION
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.
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.
12 . Delivery Charges Included. The gross receipts from sales
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.
900086
Page 4
RE: SALES TAX - SPECIAL ELECTION
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 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 Sublet 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 sales 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.
900086
Page 5
RE: SALES TAX - SPECIAL ELECTION
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.
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 1/3%) 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 collec-
tion, 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 March 20 , 1990 , and prior
to May 17 , 1990 , 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.
900086
Page 6
RE: SALES TAX - SPECIAL ELECTION
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.
USE TAX
20 . Property Taxed. There is hereby levied and there shall be
collected and paid a countywide use tax of one percent (1%) 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
manufactured 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.
900086
Page 7
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 the effective 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.
900086
Page 8
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 Board has
presently determined not to distribute any percentage or portion of
the sales and use tax revenues to municipalities within the County.
The maximum 1991 ad valorem property tax mill levy authorized under
Section 14-7 of Article XIV of the Weld County Home Rule Charter
shall be reduced for fiscal year 1992 , and the base calculation for
subsequent fiscal years, by an amount equivalent to the net amount
900086
Page 9
RE: SALES TAX - SPECIAL ELECTION
of sales and use tax collected during the period of July 1 , 1990,
through June 30 , 1991 . The collections shall be prorated for
deposit in relationship to the mill levy of the Weld County General
Fund, Road and Bridge Fund, Capital Expenditure Fund, and
Contingency Fund and can be used for any expenditures authorized in
the above mentioned funds. Specific amounts for the above
calculations and pro rations shall be as determined by the Weld
County Director of Finance.
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, March 20 , 1990 , the question to be
submitted to the qualified registered electors shall be as follows:
SHALL A COUNTYWIDE SALES AND USE TAX OF WELD
COUNTY, COLORADO, AT THE RATE OF ONE PERCENT
(1%) , BE LEVIED AND IMPOSED FOR THE PURPOSE OF
REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY,
IN ACCORDANCE WITH THE PROPOSAL AND RESOLUTION
OF THE BOARD OF COUNTY COMMISSIONERS OF WELD
COUNTY?
27 . Publication of Resolution. The County Clerk and Recorder
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.
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 and directed to
conspicuously post, at each polling place, at least ten days prior
to the election, the notice required by Section 1-6-102 , C.R. S. , as
amended. The County Clerk and Recorder is hereby further authorized
and directed to post conspicuously in her office and to publish a
notice of election in The New News , at least once at least ten days
prior to the election, pursuant to Section 1-6-202 , C.R.S. , as
amended.
900086
Page 10
RE : SALES TAX - SPECIAL 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.
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.
MISCELLANEOUS
32 . 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.
33 . Effective 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 , 1990 , and shall
remain effective until repealed by the Board (subject to any rights
of the owners of outstanding bonds) .
34 . 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.
35 . Amendments. Except as to the one percent (1%) rate of the
sales and use tax, 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.
900086
Page 11
RE: SALES TAX - SPECIAL ELECTION
36 . 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 29th day of January,
1990, A.D.
,/ BOA OF COUNTY COMMISSIONERS
1771(244
ATTEST: u2nPtcthdl, WE COUNTY, LORADO
Weld County Jerk and Recorder o
and Clerk to the Board Gene R. Brantner, Chairman
—)o� i
s- . n
BY: _ , z EGA George Kerfnedy, Pro-T- -�
em
Deputy County lerk
/ EXCUSED
APPROVED AS TO FORM: Constance
L. Harbert
f
/ -7,----17) , ! C.W.7Kirb /
County AoYney
ca irai:r—
v
900086
TO MEET THE PUBLICATION REQUIREMENTS OF THE SALES TAX PROPOSAL, ALL MUNICIPALITIES
IN WELD COUNTY WERE CONTACTED. THEIR LEGAL NEWSPAPERS ARE AS FOLLOWS:
FARMER & MINER - Dacono & Frederick
FT. LUPTON PRESS - Fort Lupton
GREELEY TRIBUNE - Evans, Gilcrest, Greeley, & Garden City
JOHNSTOWN BREEZE - Johnstown & Milliken
LONGMONT TIMES-CALL - Erie, Firestone, & Mead
LA SALLE LEADER - La Salle
THE NEW NEWS - Hudson, Keenesburg, & Lochbuie
NORTH WELD HERALD - Ault, Eaton, Nunn, & Pierce
PINE BLUFFS POST — Grover
PLATTE VALLEY VOICE — Kersey
PLATTEVILLE HERALD - Platteville
WINDSOR BEACON — Severance & Windsor
900086
ataek‘r, mEmoRAnDum
COLORADO To Newspaper publishers Dd1eFebruary 1 , 1990
ADO From Weld County Clerk to the Board
Subject Publication of legal notice
Please publish this legal notice (including the attached
Resolution) in your newspaper four consecutive weeks, beginning
the week of February 4 - 10 . We must have an affidavit of
publication. Please send the affidavit showing the four dates of
publication and your statement to:
Weld County Clerk to the Board
P.O. Box 758
Greeley, CO 80632
Thank you for your cooperation.
960086
NOTICE OF SPECIAL ELECTION
In accordance with the Resolution by the Board of County Commissioners
of Weld County Colorado, and pursuant to CRS 29-2-103, as amended, a special
election is hereby called and shall be held on Tuesday, March 20, 1990.
At such special election:
(a) Voters shall cast ballots for or against imposing a countywide
sales and use tax of Weld County, Colorado, at the rate of one
percent (1%) for the purpose of reducing the ad valorem property
tax mill levy.
(b) The full text of the Resolution proposing the sales and use tax is
published along with this notice.
Dated this 29th day of January, 1990.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
BY: MARY ANN FEUERSTEIN
COUNTY CLERK AND RECORDER
AND CLERK TO THE BOARD
BY: Mary Reiff, Deputy
PUBLISHED: February 8, 15, and 22, and March 1, 1990, in The New News;
and four consecutive weeks in Farmer and Miner, Fort Lupton Press, The
Greeley Daily Tribune, Johnstown Breeze, Longmont Times-Call, La Salle
Leader, North Weld Herald, Pine Bluffs Post, Platte Valley Voice,
Platteville Herald, and Windsor Beacon
900086
AFFILA VIT OF PU
State of Colorado
County of Boulder
Dean G . Lehman
,do
solemnly swear that the LONGMONT DAILY TIMES CALL is a
daily newspaper printed, in whole or in part, and published in
the City of Longmont, County of Boulder, State of Colorado, and
which has general circulation therein and in parts of Boulder and
Weld Counties; that said newspaper has been continuously and
uninterruptedly published for a period of more than six months
next prior to the first publication of the annexed legal notice of
advertisement, that said newspaper has been admitted to the
United States mails as second-class matter under the provisions
of the Act of March 3, 1879, or any amendments thereof, and that
said newspaper is a daily newspaper duly qualified for
publishing legal notices and advertisements within the meaning
of the laws of the State of Colorado;that copies of each number of
said newspaper, in which said notice of advertisement was
published, were transmitted by mail or carrier to each of the
subscribers of said newspaper, according to the accustomed
mode of business in this office.
That the annexed legal notice or advertisement was published
in the regular and entire editions of said daily newspaper once
each week on the same day of each week for the period of
4 consecutive insertions; and that the first publication of
said notice was in the issue of said newspaper dated
February 9 , i990,0, and that the last publication of said
notice was in the issue of said newspaper dated
March 2 19 90
General Manager
Subscribed and sworn to before me this 2nd
day of (�� p March /1990
1_1\n \1`� c�♦ un
Notary Public
FEE 868 . 00
/ CC1LOkNJ()BO501
NOTICE OF SPECIAL ELECTION
In accordance with the Resolution by the Board
of County Cam*lasteners of Weld County Colora-
spec pursuant CRS c.2ed3,as amended, rBLICA PION
on Tuesday,M March Whereby 1 called and shall be held
At such special dleolten,
(a)Voters shall castballots for or against imiles'
ing a countywle, Ina end;NOS*, d Coed
ty,.Col 1%)for
the put -operty
tax mil
(b)The Mg the :'. . "'-+-
tales a le I&ro- r Title 39, C.R.S.,as amended.and all rules and who utilizes the alternative procedure provided
lice. , promulgated by the Executive Direc- above shell maintain and preserve'detailed per-
mutations Dated units ,.tqr of the DepertInant of Revenue thereunder, chase and receipt records which shall be subject
:are lncorperatedrbarS b)►this reference..,aM to inspection and audit by employees of the
BY:MARY r ish0,gevern.the'xolleclteeM WmIRNlration and Board,and any unpaid loxes due shell be subject
COUNTY CLERK RECORDER enfor anent. ate save tax Imposed by this. to collections.The collection and adminlatrat)on
AYO CLERK TO AND r����q 0 auaRt to SnHlon he..s ib6, C.R.S., as of the use tax Imposed by this Resolution shah be
BY:Mary E,BOARD R at the-Board yeti,=followMq the special performed M the direction of the Board in sub-
RESOLUTION el of�Om'lest,end p.Td to May 17, yernaNn the same manner as the collection,ad-
Rfi: REVENUE; END U PROPOSAL FOR IM- 19%.Snit Mw' cltive Director of the.De- ministration and enforcement of the Sales and
�a Revpmq to edmmtstet,collect hid use tax of the state of Colorado•
POSING A COUNTYWIDE SALES TAX OF ONE the.leies tax hereby Imposed.The EDI OP TAX REVENUES
PERCENT(1%)UPON THE SALE AT RETAIL Boer at 1M;Nmoaf making surd'request,Nall 23, No-DIaNi0unen to Muaicipntles. The
OF TANGIBLE PERSONAL PROPERTY AND providethe foltowlntMCWMMS tethe-Executive Bowed has presently determined not to distribute
THE FURNISHING OF CERTAIN SERVICES Director of the Department of Revenue: - any percentage erpoenu of the saw ends tax
IN WELD COUNTY, AND A COUNTYWIDE tat A copy of this ReealotIon,certified by the revenuestemuuicWalitlfwlmin the County.TM
USE TAX OF ONE PERCENT(1%)ONLY FOR County Clerk and ordter maximum 1991 ad valorem property tax mill levy
THE PRIVILEGE OF USING OR CONSUMING Obt Afidavits ot;puld)Gtbn of this Resolution, authorized under Sutton 14.7 of Article XIV of
IN WELD COUNTY ANY CONSTRUCTION AND( es proved herein. theWeld County Home Rule Character shall be
BUILDING MATERIALS PURCHASED AT RE- he)An A6Nracto'.Election'Results,certified reduced for fiscal year 1N,ycedtheb�ae1cula-
TAIL,.AND FOR THE PRIVILEGE OF STOR- , as the approval of,the sales tax by a Majority of lion for subsequent
mount
ING, USING OR CONSUMING IN WELD the registered qualified electors of Weld County equivalent to the net amount of sales and use tax
COUNTY ANY MOTOR AND OTHER VEHI- voting thereom collected during the period of July 1, 19M,
CLES PURCHASED AT RETAIL ON WHICH. `tatM event Merit*Executive Director of the through June 30, {991. The collections shall be
REGISTRATION. IS REQUIRED; AND PRO- DepflNaenref Revenue fain or retuas to collect prorated for deposit in relationship to the mill
VIDING FORA REDUCTION IN AD VALOREM taw selectee imposed.by this Reeotutlon, the levy of the Weld County General Fund,ROW and
PROPERTY TAX IN AN AMOUNT EOUIVA- Boarrd shall bfaumsesenPa.Provide for the col- Bridge Fond. iNNet-eweagditure Fund, and
LENT TO THE.SX,CE ANdelnde'PAM Celeet-)eCNgn,;=administatian re enforcement of such Continency Fund end own used far any expert'
L'ECTED; AND PROVIDING FOR AN .Wkstax to 110 extent permitted by law or to (Mures authorized in the*ewe mentioned funds.
ELECTION ON THE PROPOSALS CONTAINED: amend this ResNpfon to comply with the re' Specific amounts for the above calculations and
HEREIN yy quirerhenes of the Department of Revenue- pro rations Nell be as determined by the Weld
WHEREAS,the.Board of County Mommisslon USE TAXCounty Director of Finance.
tors of Weld County,Colorado,pursuant to Colors- 10. Properly Taxed,There Is hereby levied and ELECTION
do statute and the Weld County Home Rule there shall be collected and paid a countywide 26.Submission to Ehnen.Pursuant to Section
Charter,is vested with the authority of adminis- use tax of One percent(1%)only for the privilege 29-2-1043), C.R.S., as amended,there being no
tering the affairs of Weld Counly;Colorado,and of using or.consuming in Weld County any con- general'election within 120 days after the edop-
W HEREAS,Section 29-2-103,Colorado Revised strudaon and building materials purchased at re teen of this Remainn,the sales and use tax pro-
Statutes (C.R.5.),authorizes counties to it'll'a. tail end for ins privies'of storing, using or poeal documented In this Resolution, the sales
countrywide sales and use tax upon the approval, consuming any motor.and other vehicles put- and use tax proposal documented in this Resent-
of the malority of the registered electors of me chased atMail opwhion registration is required, tlon shall be referred to the qualified end regis-
county voting on such Proposal,we 21u Delineates.Per purposs of this Resolution, tired electors of Weld County at a special
WHEREAS Weld County(the Co ntY)has net the tern"mnstvvctituboo building materials" election to be heed on Tuesday,Marts 20,1990,
heretofore Imposed any sales or use tax,and shall mean tangible personal property which the question to be submitted to toe qualified rep
WHEREAS,the Board of County Commission- is stored, or tansumed in the County,and islered electors shall be 4 tolews:
erso'Weld County,Colorado(the Board) finds which le itN etrtobeomnepart of,attached to, SHALL A COUNTYWIDE SALES AND
that the imposition of a sales and use tax of one' or a compenept of any bonl ing,structure,road USE TAX OF WEED COUNTY,COLORA-
percent(1%)will permit the County to reduce its or appurtenance ii.thsC BIT, DO,AT THE RATE OP ONE-PERCENT
1992-ad-vaterem propertytex mill,levy equlwlvih-�'13 Sine Ten E.Wnpeas.In no event shall the - '(1%), BE LEVIED AND IMPOSED FOR
to The amountcoltected.sa U4 Tax la pesad by this Resolution extend or sip- THE PURPOSE OF REDUCING THE AD
WHEREAS-the Board Mods that It is In the ply. / VALOREM PROPERTY TAX MILL
best interest Of the present and future Inhabitants (a)To the storage,use or consumption of any LEVY, IN ACCORDANCE WITH THE
and citizens of the County to submit a one percent tangible personal preset the talent such is sub PROPOSAL AND RESOLUTION OF THE
(1%)Sales end use.tax proposal to the registered lest 10 a retell salestax Imposed by Weld County. BOARD OF COUNTY COMMISSIONERS
electoreId the County. lb)TOM*MOMS.Witor consumption of any OF WELD COUNTY?
NOW, THEREFORE, RE IT RESOLVED IE. tangible personal properly purchased for resale 27.Publication of ReaNMien,The County Clark
the Board of County Commissioners of Weld in the Cognly,emner hilts original form or as an and Recorder is hereby authorized and directed
County,Colorado: ingrediento a manufactured or compounded to publish the full text of flits Resolution four sap-
RE:SALES TAX-SPECIAL.;ELECTION product,in the regular course'of a business. Imes,a Week apart.in The New News,the
GENERAL PROVISIONS Ic)To the storage.use,or consumption of ten- legal newspaper of general circulation in the
o.
1,Purpose,The pUrpose this.Resolution is, prole Parhim0 brought into tin county a county.
upon Rte approval of a malority o registered nonresWom- for his own storage,use,or 20. Publication of Notice el Close of Reelst a-
electors voting on such Proposal, to impose a consumption Oily With the County; ten.The County Clerk and Recorder is hereby
sal"tee of one (1%) upon the sale at retail of however,bon nernptton does not apply to the authorized to publish a notice concerning the
tangible personal property and the furnishing of storage,use,or consumption of tangible personal close at registration tor the election in The New
certain services in the County,and to Impose a prop 'swirl into the,state by a nonresident NWR,the legal newspeper of general circulation
use tax of one percent 11%) only for the priv- to Be use the on cdJct Of p business In this in the County.
Hedge of using or consuming in the County any' state 29.Posting and Pannell 0illectien Notice.
construction and building material's purchased et (d)To the Slprage.WM or Consumption of tan- The County Clerk and RA4rderrIs Wrenn lutho-
retail and for the privilege of storing, using£r giblet Personal Prolzenf ?MY United Wade Get -.rind and directed to connicuoosly pest,at each
t f any tumer'Ne erroMAf'toy-the-State of Colorado, or its polling place,at least ten days prior to the elec-
V.hictl,p tot'rdte)I oil Instiutlons,or Its political subdivisions in their tion, the notice required by Section 1+102,
tin is required,all in accordance with the provi- governmental capacities only or by religious or -C.R.S., as amended.The County Clerk and Re-
Mons of Article 2 of Title 29, C.R.5., which charitable corporations'in the conduct of their corder Is hereby further authorised and directed
provisions are incorporated herein by this refer- regular religious or charitable functions. to post conspicuously M her Office and to publish
ence.The sales and use tax shall become'Etc- le)To the stores.,use,or consumption of tan- anodize of election in The New News,at lent
five on July 1,1990. gibe persenal property by a person engaged in once at lent ten days prior to the election,pur-
l.Statutory Definitions incorporated.For per- me boeine4 Of manutapturing or compounding want to Section 1-4-22,C.R.S.,es amended.
poses of this Resolution, the definitions of the for sale,profit,or uteteny article,substance,or 30.Canvass. Immediately elver the closing of
words contained herein shell:be defined N Sac: commodity,which to personal propert'Fan' The pets,the Medlin deicers shall dilver 1M
dons 39.26.102 and 39-26201.C.R.S.,as amended/ sere Inse;lbt preceseng of or becomes an Inure- ballot boon containing the ballot cards to the
which definitions are incorporated herein by MIS Went or edyrrPemem pert the product or service counting center.The results shall be submitted to
reference. which is manufactured, compounded, or fur- the County Canvasemg Board to be canvassed
SALES TAX Welted and the container,label,or the furnished according to taw.It,upon canvassing the vote,it
3. Tax Levied. There is hereby levied, and shipping case thereof. appears that a majority of the registered Wei'
there shall be collected end paid,a"lee.tee le (f)To the etorege,use,or consumption of any died electors voting at such election heve voted
the amont es in this Resolution provided,upon article of tangible personal property the sale or in favor of Me.Wes and use In Proposal,the
the sale at retail of tangible personal property use of which her already been wblected to a Board is authorised to and shall implement the
and the furnishing of certain services, as pro- sales or use tax 4 loather county equal to or in imposition of such sales and use tax.
vided in 39-26-104,C.R.S.,as amended. exceseofmat Inlposedbrag Resolution.A cred- 31.Conduct of Electlee. The election Shall be
4. No Tax on Tax.The amount wined to tax it shall be Sated against the use tax Imposed by held,conducted and the results thereof shall be
Shall not include the amount of any sates or use MN Resolution with nest to a person's stor- determined so far as practicable,in conformity
tax Imposed:by Article 26 o-Title 39,C.R.S-,as agei..use,or SOMMIM Ois in the County of ten- with The provisions of the Colorado Election Cede
amended. - gib*personal.progedy purchased by him In a of 1950 as amended,
S. Delivery Charge. The prose receipts from orevioncOUS.Tiseternowd of the credit shall MISCELLANEOUS
sales shell include delivery charges when such he anus fume tax pen by him by reason of the 32. Percent Limitation use Violated.Based on
charges are*bleat to Me State Sales and Use inlyoelten:.of S sal0s or use fax of a previous state end municipal sales and We tax rate%exist-
Tax implied by Article 26 o Title 39.C.R.S„as .county an hispurd.ase or use for the property. ing on the date of adoption of this Resolution,the
amended,regardless of the piece to which degv- The amount et 410 cretin and not exceed the tax Board hereby flan Off determines that the&ev-
ery is made. Imposed by tEnornution. en percent limitation preulded in Section*2.14,
6.Picked Up Building Matting.No sales tax fg)Totes preyesat use,or consumption of tan C.R.S.,as amended,win be exceeded In et least
Shall apply to the sale of construction and build- glue preanatphtperly and household effects Sc-' one municipality within the County by the Courtly
ing materials,as the term is used in Section 99-2- goired emingyindhetCounty and brought Into It .sales and use tax Imposed by this Resolution.
109, C.R.S., as amended, If such materials are by a remplesNr*Oaeeulring residency However,there one0 R6tieea�na,C n.
picked up by the purchaser and if the purchaser (h)To masteries.arlsd.si moor,vNtfllf.,-.saps afappeele gee!leir
`-1110 rdMileM adnsid.as ..the time of purchase,a because the County Sales and Use Tax dine not
eente
or'other ee nee ldent of theC.ou ty and he purchased the exceed one percent,(1%),pursuant is Sean 2r-
such total-government evidencing that a local vehiclevehicle,euttinittnetounty for use outside the 2101(3).C.R.S.,me emended.
use tax has been paid or Is required to be paid. county and actually op used it for a substantial 31.Effective beoe,Applianome.Upon adoption
7.Food Stanch.No sal"of use tax shall apply an.primary E Ahich w It Was electorate acquired by the elect ra0Tbe spools(election,this Rn-
to the sale of food purchased with food stamps. and Lee reelater'adr or licensed said,motor elution shell'become effective and in force at
For the purposes of this paragraph:"food"eMil vehicle oosl¢of the County. : 12:01 e-m.on July 1,1seMYn shall remeisehac-
have the same meaning as provided In 7 U.S.C. (N.Tame dnrage use,a'consumption of any taw until repealed by the Board.(sublM to any
Section 2012(g),as such section exists on October construction end bolding.materials and motor rights of Me owners of outstanding bonds).
1'1987 f t�atierr amended and edler vNICJes.on which registration is re-
quired if a written',contract for Me purchase
thereof was entered into prior to the effective
datl.gt thisUse tax, .. -_ __. -
34. Statutory References. All statutory cite-
s. Supplemental Foods. NO'sahib or use tax flees In this Resolution shall be construed to refer
shall apple to Me sale of fond purchased with to such statutes as the same may have been here
funds provided by the special supplemental food term sxreaded,end, skilled to any rsis M'
purchased with (I)To the storage,use.or consumption of any or asdilsndind ds tile lame may
supplemental food =wimp any Ollding materials required or amended oise to time.
and children,42 U.E.C. . In the performance of any con, • Ex as to the One percent
poaes of this paragragb,141°°°00n hays the .ehlgNpt c ict twilit,*entered Ndo 0 any (1%y Wes►nd ya tad,the previsions
same meaning as Frowned in i2;DlR,USSR riimidelor toneenecilvedete of MdiaewluNdfi. 'MiraD asey be arrlRlNdby Resolution
1706,as such Section exists en-Odsit 1,1957,Or - WISES UM fitCWlectM ol'the Seed MYDteOt lieviever,le any rNINNOOf
is thereafter amended. The wittax prOY Yore ReeeNMR shell be -comers of mRdand leg bonds);and such amend-
9.Previously Taxed by a Ceaaty.No sales tax applicable to every motor mod other VenicepiF_ „mph IMed to ten electors of me
shall apply to the sa .af, M rfltsvfiY,S010mdt*R"Is r5i1M ' 1i
ern at setail o sh.seoaor fd1 wradd"i o l p Y.*e rfslI�eo�tl tie par-
transaction:W 'ihla art Me M ` . c levee or sbR M Rai
or use t#1st oily I purchaser or ca,for SNdes de shalt be cI is required, andno Gluten R W edl be Invalid; or
user c A•x0'M muse M GerNflcMa01 Nile shah issued for such vehlete +UMmmleraeaDlai the inv y. use o rte p Non
Db�y use or prop Non
that tvA I WIq 9or i tple:CMandg ;+rte
lifh
tax I A tae af" n - sot MIS ng beelu-
tax i Y Weld h dw 1pna
spent N phtr N WNW rd that the vs-
aevKable.
lapaid wfully c NOM Dy Sid M the tem.Departm�pptSi .. 11p�y1qpqy�wOs, on
county.The!mount �laays tell dmiNt be ° of i1t� adopts DY the
the saes tax imposed . �Csun- -tai eileercefhf 1� in aecarYara_ .tel ng vote on the 29th day of January,1990,
10. Arise of mile Rides` ` .wet Rs. with en agreement f 0 entered by and bonne n ,A�
The imposition of the tan on le at retell M Ne.County and thaC•lorade oepM'NFCN of free A Mary Alm Comintern
tangible personal properly or were. Wald COWRY Clerk and Recorder
certain services MOD to kt ge,cenSromme and ages Materials Use and Clerk to the Board,
accordance with e, rules Ten attrit*e.Tha cYectlan M the use Ws for y1.Temmie AMune
and and in M Nth }pi1 M
cpebglstlpe and Idea materials shad be ad- - Clerk
Revenue,inch y ben ac Ta utlal M mtomay See aid by dl im of the lord.the ay- AP D TO FORM:
which may.be enacted by twWkaN' of T eme at Se b vMuha»tits ere Mia#ler '.lea D.Morrison
the Amountsunty Attorney
11. Elude ale umdRarty sa0f9► ate ronedui.pro id alternative to BOARD OF COUNTY COMMISSIONERSY:COLDO
tax shall not Imposed
by the amount' i *is-filer " no the neaten may b mhw'ergWamm WELD R.Sr nit COLORADO
use tax lied. by Article 26 of Title 2A l.R.S., of this neaten be made by ten tang by.any Gene eo R./renew.Chairmen
es 2 Delive laem,tpr • IMO to pu ataseell - (Merge .Pro-Tbert
12.Irani
she 1 Tha gee. y ryn mom 5th ipm'ntte to e neceseay EXCUSED Constance L. Harbin
when such sales tan i9pteie Y Ch Wlghep gad tp11Y•osaen nmiMNe ng moon*
- GordonKirby
c
when nt serefa"an op htases nta henhprotect in the erjecet � dR E. ont
y
use ttlF . in the n trdMMMy ed ing per it ap Published In the Dolly6. 1-Inlet-Cali, LRym_
de It .>b', _County.Every tNd101ep Mr1Alt applkelR Caen February 9.16, March,' .2,1990. _
0 tint
11 General ExempNans Then tell he exempt
from sales taxation under the provisions of t1Ys
Resolution all of the tangible personal'pr rty
and services which.are exempt Sict 39-
26114 C.R.S., as"ahlen(hdi, exemptions
are incorporated herein AY '9eerSWi ex-
pressly including the Fxeo1W)9R for salesof food
as defined and speciflR lftS�e39-26-102(4.5),
9926.11t(1)(a)(XX)....s0.2*- any 39.26-
114(16),C.R.S.isanlended,asead c were
amended or enacted pursuMN toxitil 130 en-
Preyed May 22, lfiletridit teat�wpr 1,
1917, the examl, p„ In of
electricity,manufactu ed a MOM, U iri4 natural,
tets
oil coke s and rod,' ales),., as
ell or.coke sold to Occcu�pyaanntys of residences, as
specified in Section W26-11401), C.R.S., as
e 14Mtenreism U. Nanru l Preterits(
*r
. 11 *ow* tan-
gible ptax aI been pa or yable sh owe
ex mp tax has been, ptaxbwends:be
sales m bum the .MIN%x When such
sales met both M ant apndl}lens:
(a)pTheal place
of b_- .-. p.tM Cantle.
(b) Such tang, 9e Mgr
tend>required tulteer m d
of p)telim-
its the CoeM Jitlder y ihedreil` she.Sate of
C 15. exemption
xe
15. E use tax ter The ' ke 41a Materials and
ben to use aria The Hlbe.i p.- and
building,materialected oyoR, ,. nty Matt,Woodybeen collected ay, �nh ,be
by
exempt from the county brilsemd
this Reminder}if the by
the retailer or his aim to_, , the emirs
M 6.PISCII t
10.Mace of Sale.Fat a I a Me at the
PIan.all rater) sales ad lied a the
ape of Witham M Isrdaiive ilhe tan-
gible periwig property sold Is des OM by the
ddee
retailer of ha cent yor to oliMIE Sf r thil
limits of.o a Cam1W or io a Corso for
delivery to a emus of the
county. N a MMMbh' no h s me a place.al
s business MIS'COM M has then than one
place of business, ediaiate Olean ot urpos the
retail sale*are conedibdieted spy t n*orison le
the sales ton imposed bp1Ml1 Wlielel92 tall be
determined by the II gXpe Ja(tka 8th Title
N,9�yedCtiel,tR�Re.axaa a men) IF" YI Irag-
ennue,tt Ste o
17. Sales Tax License—Jo separate County
sales tax license s14O1—* hole W,9kpy.person
enoging in me of a Per-
sonal certain
services y as here in amluNW obtain
and hold astate 1 K section 3f-
26.103,C.R.S..b •'
M. Vender's Pee.'Attlis time of making a
monthly return of the IndestabesreqtrIthd bY this,
ResoGtlion,every stolen pMW be 0 tee*
tract from the sales tax remitted a sera equal to
three and one-third percent(3 1/996).of said tax
as a fee,which fee shall be known. the"Ven-
dor's Pee."My reteilw
said tad Stall haat such se thent 4100
men t:110/01 end
ment M 9th sop on
snarl be Ida. !rector of
1De Depot n of Colo-
redo llttM onurn tCg�aatldo-
Statee les tam' 'iR�lonl ditAsenit"Refit'
NtTICE OF EC Resoldlea
szzigkezWert
tIMeat a
Mt
hi Far%
lane 'I
ar
D�Slil t 1.. ' AND A
��A.
$ , ,w
�(?�// ` i Fy- f �'t I rz 1
v. 1 b,yl '11 D(
HIIitlT
•1 � 1',14 0. �
/ rka_t
,1 1,,1 1 .n
;till .k r}4,
V �tA
® 1
.4„,..p,... tar a bane Art: t
exists sa fi ,A or Is' . .; `hK_, '. " ,-#,,,------.7:;,,
s., 'f4t „ti a(.,..,
sale
use cods.�s :- ,.L :u a.m.
and .5 ...s L. > )
food '-� 3 rs�o�, � �.-&dispm i es 41,480:;t1 " '4 _ ,, as dame
tbz thee.
M as a mss m F- as to
to W'. L ol, la C1mt ad ';->, ., y. p rate d the.
ore
fiT2%
eoutoefdr aP d ag tai by `�
-�
th ;.. "rig'"` �" �s r,�, °'iJ:.or the w -bat w M d tbetl Boera that the
R r'6' ,'""' pacts d this RmaWtim
atl the � D. pt' ..s'
a�y�apg ,-:ahoye and
HubJect tai be ie Ai '. ,' . .�.,, _ woe. m maodtaal
forth is set zi a .-
._.. ' '- • �a the}�h i.
rc me win -' ''' .,,,4,-z Talnl�rr. Y.t).at=
a� • y„ 1qmirY and necader°
1. � The 1-: ' '' e.4 - to Boud
b�ob�ds iy72 a't
&no 21 �taef oaoy_egat d T"", zej3i
L'+ l'',,..,;;:',,,:.,-
'%j h D.
d .d� Ae4cN • �`
y1 are' 4''' �` •. 'e -a< .a, R Bead. Ao-Tem
mt `': ,mss
_ a Cs ba.-• :it.- an.0 .
bend ��. '` -. OW T
_ t - is (a) ,,.. ri '(a) .>�'a + ';i. ' _
}
d r t a oxLL
a a COUNTY
a m 41M °ill-A-•-•,,,' s� .. .ft^ ,. "�'' ::: her!
,�.
Ji-'''-
F � m ,if-
i�Y�
w
w
r 3 , - .t...
rt1n� .*yn, as a Ue .T mr, a de L R ;i .
ai w.
; ^
Affidavit of publication
STATE OF COLORADO
County of Weld ss.
I A.Winkler Plead of said County of Weld being duly sworn,say
that I am publisher of
FARMER g MINER
that, the same is a weekly newspaper of general circulation was
printed and published in the town of
FREDERICK
In said county and state that the notice of advertisement, of which
the annexed is a true copy has been published in said weekly
newspaper for
a t-CA-2 consecutive weeks:
that the notice was pu fished in the regular and entire issue of every
number of said newspaper during the period and time of publication
of said notice and in the newspaper proper and not in a supplement
theseoj(}hat the first publication of said notice was contained In the
lent/!s newspaper bearing the date of
• cU and the last publication
thereof.in the t of said newspaper.bearing date.
the Q( day of
�, 19J(..)that the said
FARMER 8 MINER
haa been published continuously and uninterruptedly during the
period of at least fifty-two consecutive weeks next prior to the first
issue thereof containing said notice or advertisement above referred
to: and that said newspaper was at the time of each of the
publications of said notice dul for that purpose within the
meaning of act =tit! An Act oncerning legal Notices.
Advertlsem is and Pub cations and the Fees of Printers and
Publishers f,and m eal all to and P of Acts m
Conflict is "ipirroved ril 1921,and
all am f. paril y as d by an act
923 drr se 3.1931.
Publisher
d and sworn to before me this cY day of
Notary Public
415 DENVER AVENUE
FT. LUPTON, CO 80621
My commission expires June 1992
My Commission expires Juno 30, 1992
Page 10 S-3 Feb. 7. 1990.
NOTICE OF SPECIAL ELECTION 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,
In accordance with the Resolution by the Board of County Commissioners or is thereafter amended.
of Weld County Colorado,and pursuant to CRS 29-2-103,as amended.a special 8. Supplemental Foods. No sales or use tax shall apply election is hereby called and shall be held en Tuesday, March 20. 1990. pP y to
the sale of food purchased with funds provided by the special
At such apeeial election: supplemental food program for women, infants, and children, 42
U.S.C. Section 1786. For the purposes of this paragraph, "food"
(a) Voters shall cast ballots for or against imposing a countywide shall have the soma meaning as provided in 42 U.S.C. Section 1786,
sales add.use tax of Weld County, Colorado. at the rate of one as such Section exists on October 1, 1987, or is thereafter amended.
percent (If) for the purpose of reducing the ad valorem property
tax mill levy. 9. Previously Taxed by a County. No sales tax shall apply to
the sale of tangible personal property at retail or the furnishing
(b) The full text of the Resolution proposing the sales and use tax is of services if the transaction was previously subjected to a sales
published along with this notice. 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
Dated this 29th day of January, 1990. 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.
BOARD OF COUNTY COMMISSIONERS The amount of the credit shall not exceed the sales tax imposed by
WELD COUNTY, COLORADO Weld County, Colorado.
BY: MARY ANN FEUERSTEIN 10. Adoption of State Rules and Regulations. The imposition
COUNTY CLERK AND RECORDER of the tax on the sale at retail of tangible personal property and
AND CLERIC TO THE BOARD the furnishing of certain services subject to this tax shall be in
accordance with schedules set forth in the rules and regulations of
BY: Mary Reiff,Deputy the Colorado Department of Revenue, and in accordance with any
regulations which may be enacted by separate Resolution of the
Board.
RE50LUTION
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.
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF
ONE PERCENT (15) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL 12. Delivery Charges Included. The gross receipts from sales
PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY, AND shall include delivery charges, when such charges are subject to the
A COUNTYWIDE USE TAX OF ONE PERCENT (1%) ONLY FOR THE PRIVILEGE OF sales and use tax of the State of Colorado imposed by Article 26 of
USING OR CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING Title 39, C.R.S., as amended, regardless of the place to which
MATERIALS PURCHASED AT RETAIL, AND FOR THE PRIVILEGE OF STORING, delivery is made.
USING OR CONSUMING IN WELD COUNTY ANY MOTOR AND OTHER VEHICLES
PURCHASED AT RETAIL'ON WHICH REGISTRATION IS REQUIRED; AND PROVIDING 13. General Exemptions. There shall be exempt from sales
FOR A REDUCTION IN AD VALOREM PROPERTY TAX IN AN AMOUNT EQUIVALENT taxation under the provisions of this Resolution all of the tangible
TO THE SALES AND USE TAX COLLECTED; AND PROVIDING FOR AN ELECTION ON personal property and services which are exempt under Section
THE PROPOSALS CONTAINED HEREIN 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),
WHEREAS, the Board of County Commissioners of Weld County, 39-26-114(11(a)(XX), 39-26-114(15) and 39-26-114(16), C.R.S., as
Colorado, pursuant to Colorado statute and the Weld County Home Rule amended, as said sections were amended or enacted pursuant to H.B.
Charter, is vested with the authority of administering the affairs 1330 approved-May 22, 1987, and effective October 1, 1987; the
of Weld County, Colorado, and exemption for.sales and purchases of electricity, coal, wood, gas
(including natural, manufactured, and liquified petroleum gas), fuel
WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S.), oil or coke sold to occupants of residences as specified in Section
authorizes counties to levy a countywide sales and use tax upon the 39-26-114(1)(a)(XXI), C.R.S., as amended; and the exemption for
approval of the majority of the registered electors of the county sales and purchases of machinery or machine tools, as specified in
voting on such proposal, and Section 39-26-114(11), C.R.S., as amended.
WHEREAS Weld County (the County) has not heretofore imposed any 14. Nonresident Exemption. All sales of tangible personal
sales or use tax, and property on which a specific ownership tax has been paid or is
payable shall be exempt from the subject sales tax when such sale.
WHEREAS, the Board of County Commissioners of Weld County, meet both of the following conditions:
Colorado (the Board) finds that the imposition of a sales and use
tax of one percent (1%) will permit the County to reduce its 1991 ad (a) The purchaser is a nonresident or has his principal
valorem property tax mill levy equivalent to the amount collected, place of business outside of the County.
and
(b) Such tangible personal property is registered or
WHEREAS, the Board finds that it is in the best interests of required to be registered outside the limits of the County
the present and future inhabitants and citizens of the County to under the laws of the State of Colorado.
submit a one percent (1%) sales and use tax proposal to the
registered electors of the County. 15. Exemption for Construction Materials Subject to Use Tax.
The value of construction and building materials on which a use tax
NOW, THEREFORE, BE IT/RESOLVED by the Board of County has previously been collected by the County shall be exempt from the
Commissioners of Weld County, Colorado: County sales tax imposed by this Resolution if the materials are
delivered by the retailer or his agent to a site•within the limits
GENERAL PROVISIONS of the County.
1. Purpose. The purpose of this Resolution is, upon the 16. Place of Sale. For purposes of this Resolution, all
approval of a majority of registered electors voting on such retail sales are consummated at the place of business of the
proposal, to impose a sales tax of one (15) upon the sale at retail retailer, unless the tangible personal property sold is delivered b
of tangible personal property and the furnishing of certain services
in the County, and to impose a use tax of one percent (1%) only for the retailer or his agent to a destination pa y outside the pions of the
the privilege of using o consuming in the County any construction County or to a common carrier for delivery to a permnent outside
and building materials purchased at retail, and for the privilege of the limits of the County. If a retailer has no a of
place hof
e
business in the County, or has more than one lace of business, the
storing, using or consuming in the County any motor and other place or places at which the retail sales are consummated for the
vehicles, purchased at retail on which registration is required, all purpose of the sales tax imposed by this Resolution shall be
in accordance th the provisions of Article 2 of Title 29, C.R.S., determined b the
which re inc by provisions andf Article t ns Title 39, C.R.S., has
e
provisions s incorporated herein by this reference. The amended, and by the rules regulations promulgated by the
sales and use tax shall become effective on July 1, 1990. Department of Revenue of the State of Colorado.
2. Statutory Definitions Incorporated. For purposes of this
Resolution, the de initions of the words contained herein shall be 17. Sales Tax License. No separate County sales tax license
as defined in Sections 39-26-102 and 39-26-201, C.R.S., as amended, shall he required. Any person engaging in the business of selling
which definitions are incorporated herein by this reference. tangible personal property at retail or furnishing certain services
as herein specified shall annually obtain and hold a state license
SALES TAX as required by Section 39-26-103, C.A.S., as amended.
3. Tax Levied. There is hereby levied, and there shall be 18. Vendor's Pee. At the time of making a monthly return of
collected and paid, a sales tax in the amount as in this Resolution the sales taxes required by this Resolution, every retailer shall be
provided, upon the sale at retail of tangible personal property and entitled to subtract..from the ales tax remitted a sum equal to
the furnishing of certain services, as provided in 39-26-104, three and one-third percent (3 1/38) of said tax as a fee, which fee
C.R.S., as amended. shall be known es the "Vendor's Fee.. Any retailer delinquent in
remitting said tax shall forfeit such Vendor's Fee unless good cause
4. No Tax on Tax. The amount subject to tax shall not
be shown for the delinquent remittance.
include the amount of any sales or use tax imposed by Article 26 of 19. Collection, Administration and Enforcement. The tolled-
Title 39, C.R.S., as amended. tion, administration and enforcement of the sales tax imposed by
5. Delivery Charge. The gross receipts•
from sales shall this Resolution shall be performed by the Executive Director of the
•
include delivery charges when such charges are subject to the State Department of Revenue of the State of Colorado in the same manner at
Sales and Use Tax imposed by Article 26 of Title 39, C.R.S., as the collection, administration and enforcement of the Colorado State
amended, regardless of the place to which delivery is made. sales tax. The provisions of Article 26 of Title 39, C.R.S., as
amended, and all rules and regulations promulgated by the Executive
6. Picked Up Building Materials. No sales tax shall apply to Director of the Department of Revenue thereunder, are incorporated
the sale of construction and building materials, as the term is used herein by this reference and shall govern the collections,
in Section 29-2-109, C.R.S., amended, if such materials are administration, and enforcement of the sales tax imposed by this.
picked up by the purchaser and a if the purchaser of such materials Continued on presents to the retailer a building permit or other documentation page 13 in Farmer and Miner
acceptable to such local government evidencing that a local use tax Continued on
has been paid or is required to be paid. page 11 in Fort Lupton Press
;Feb. 7. 1990 FARMER & MINER Page 13
Continued from page 10 made of any motor or other vehicle for which registration 1s
Pursuant to Section 29-.-106, C.R.S., as amended, the Board required, and no certificate of title shall be issued for such
shall, following the special election of March 20, 1990, and prior _ vehicle or for a mobile home by the Colorado Department of Revenue
to May 17, 1990, request the Executive Director of the Department of or its authorized agent until any tax due upon the storage, use, or
Revenue to administer, collect and distribute the sales tax hereby consumption thereof pursuant to this Resolution shall be collected
imposed. The Board, at the time of making such request, shall by the County.Clerk and Recorder, as the authorized agent of the
provide the following documents to the Executive Director of the Colorado Department of Revenue. The proceeds of the use tax shall
Department of Revenue: be paid to the County periodically in accordance with an agreement
to be entered by and between the County and the Colorado Department
(a) A copy of this Resolution, certified by the County of Revenue.
Clerk and Recorder. 24. Construction and Building Materials Use Tax Collection.
(b) Affidavits of publication of this Resolution, as The collection of the use tax for construction and building
proved herein. 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
(c) An Abstract of Election Results, certified as to the the time permits are issued for building and construction. As an
- approval of the sales tax by a majority of the registered alternative to the estimate procedure provided above, payment of
qualified electors of Weld County voting thereon. this use tax may be made by the filing by any applicant for a
building permit of an affidavit stating that the applicant intends
In the event that the Executive Director of the Department of
Revenue fails or refuses to collect the sales tax imposed by this to purchase all building`and construction materials necessary for
_ Resolution, the Board shall be authorized to provide for the the project described the building permit application from a
collection, administration or enforcement of such sales tax to the licensed retailer located within the County. Every building permit
extent permitted by law or to amend this Resolution to comply with applicant who utilizes the alternative procedure provided above
records
maintain and preserve detailed purchase and receipt
the requirements of the Department of Revenue.
which shall be subject to inspection and audit by employees of the
USE TAX Board, and any unpaid taxes due shall be subject to collections.
The collection and administration of the use tax imposed by this
20. Pro•erty Taxed. There is hereby levied and there shall be Resolution shall be performed at the direction of the Board in
collected and paid a countywide use tax of one percent (1%) only for substantially the same manner as the collection, administration and
the privilege of using or consuming in Weld County any construction enforcement of the sales and Use Tax of the State of Colorado.
and building materials purchased at retail and for the privilege of USE OF TAX REVENUES
storing, using or consuming any motor and other vehicles purchased
at retail on which registration is required. 25. No Distribution to Municipalities. The Board has
21. Definition. For purposes of this Resolution, the term presently determined not to distribute any percentage or portion of
the sales and use tax revenues to municipalities within the County.
"construction and building materials" shall mean any'tangible
The maximum 1991 ad valorem property tax mill levy authorized under
personal property which is stored, used or consumed in the County,
Section 14-7 of Article XIV of the Weld County Home Rule Charter
and which is intended to become part of, attached to, or a component
shall be reduced for fiscal year 1992, and the base calculation for
of any building, structure, road or appurtenance in the County.
subsequent fiscal years, by an amount equivalent to the net amount
of sales and use tax collected during the period of July 1, 1990,
22. Use Tax Exemptions. In no event shall the use tax imposed
by this Resolution extend or apply: through June 30, 1991. The collections shall be prorated for
deposit in relationship to the mill levy of the Weld County General
Fund, Road and Bridge Fund, Capital Expenditure Fund, and
(a) To the storage, use or consumption of any tangible
Contingency Fund and can be used for any expenditures authorized in
personal property the sale of which is subject to a retail
sales tax imposed by Weld County. the above mentioned funds. Specific amounts for the above
calculations and pro rations shall be as determined by the Weld
County Director of Finance.
(b) To the storage, use or consumption of any tangible
personal property purchased for resale in the County, ELECTION
either in its original form or as an ingredient of a
manufactured or compounded product, in•the regular course 26. Submission to Electors. Pursuant to Section 29-2-104(3),
of a business. C.R.S., as amended, there being no general election within 120 days
(c) To the storage, use, or consumption of tangible after the adoption of this Resolution, the sales and use tax
personal property brought into the County a nonresident proposal documented in this Resolution shall be referred to the
thereof for his own storage, use, or consumption while qualified and registered electors of Weld County at a special
temporarily with the County; however, this exemption does election to be held on Tuesday, March 20, 1990, the question to be
not apply to the storage, use, or consumption of tangible submitted to the qualified registered electors shall be as follows:
personal property brought into this state by a nonresident
to be used in the conduct of a business in this state. SHALL A COUNTYWIDE SALES AND USE TAX OF WELD
' (d) To the storage, use, or consumption of tangible COUNTY, COLORADO, AT THE RATE OF ONE PERCENT
(1%), BE LEVIED AND IMPOSED FOR THE PURPOSE OF
personal property by the United States Government or the
State of Colorado, or its institutions, or its political REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY,
IN ACCORDANCE WITH THE PROPOSAL AND RESOLUTION
subdivisions in their governmental capacities only or by
religious or charitable corporations in the conduct of OF THE BOARD OF COUNTY COMMISSIONERS OF WELD
COUNTY?
their regular religious or charitable functions.
(e) To the storage, use, or consumption of tangible 27. Publication of Resolution. The County Clerk and Recorder
personal property by a person engaged in the business of is hereby authorized and directed to publish the full text of this
manufacturing or compounding for sale, profit, or use any Resolution four separate times, a week apart, in The New News, the
article, substance, or commodity, which tangible personal legal newspaper of general circulation in the County.
•
property enters into the processing of or becomes an 28. Publication of Notice of Close of Registration. The
ingredient or component part of the product or service County Clerk and Recorder is hereby authorized to publish a notice
which is manufactured, compounded, or furnished and the
container, label, or the furnished shipping case thereof. concerning the close of registration for the election in The New
News, the legal newspaper of general circulation in the County.(f) To the storage, use, or consumption of any article of
tangible personal property the sale or use of which has 29. posting and Publication of Election Notice. The County
already been subjected to a sales use tax of another Clerk and Recorder is hereby authorized and directed to
county equal to or in excess of t that imposed by this
Resolution. A credit shall be granted against the use tax conspicuously post, at each polling place, at least ten days prior
imposed by this Resolution with respect to a person's to the election, the notice required by Section 1-6-102, C.R.S., as
storage, use, or consumption in the County of tangible amended. The County Clerk and Recorder is hereby further authorized
personal property purchased by him in a previous county. and directed to post conspicuously in her office and to publish a
The amount of the credit shall be equal to the tax paid by' notice of election in The New News, at least once at least ten days
him by reason of the imposition of a sales or use tax of a prior to the election, pursuant to Section 1-6-202, C.R.S., as
previous county on his purchase or use for the property. amended.
The amount of the credit shall not exceed the tax imposed - 30. Canvass. Immediately after the closing of the polls, the
by this Resolution. election dT errs shall deliver the ballot boxes containing 'the
ballot cards to the counting center. The results shall be submitted
(g) To the storage, use, or consumption of tangible to the County Canvassing Board to be canvassed according to law.
personal property and household effects acquired outside If, upon canvassing the vote, it appears that a majority of the
of the County and brought into it by a nonresident registered qualified electors voting at such election have voted in
acquiring residency. favor of the sales and use tax proposal, the Board is authorized to
and shall implement the imposition of such sales and use tax.
(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 31. Conduct of Election. The election shall be held,
County and he purchased the vehicle outside of the County conducted and the results thereof shall be determined, so far as
for use outside the County and actually so used it for a practicable, in conformity with the provisions of the Colorado
substantial and primary purpose for which it was acquired Election Code of 1980 as amended.
and he registered, titled, or licensed said motor vehicle
outside of the County. MISCELLANEOUS
I1) To the storage, use, or consumption of any 32. Percent Limitation not Violated. Based on state and
construction and building materials and motor and other municipal sales and use tax rates existing on the date of adoption
vehicles on which registration is required if a written of this Resolution, the Board hereby finds and determines that the
contract for the purchase thereof was entered into prior seven percent limitation provided in Section 29-2-108, C.R.S.,.as
to the effective date of this use tax. amended, will be exceeded in at least one municipality within the
County by the County sales and use tax imposed by this Resolution.
Ij) To the storage, use, or consumption of any However, there is no prohibition against the imposition of the sales
construction and building materials required or made and use tax by Weld County because the County Sales and Use Tax does
necessary in the performance of any construction contract not exceed one percent (18), pursuant to Section 29-2-108(3),
bid, let, or entered into at any time prior to the C.R.S., as amended.
effective date of this Resolution. 33. Effective Date-Applicability. Upon adoption by the
23. Motor and other Vehicle Use Tax Collection. The use tax electorate at the special election, this Resolution shall become
provided by this Resolution shall be applicable to every motor and effective and in force at 12:01 a.m. on July 1, 1990, and shall
other vehicle purchased at retail on which registration is required Continued on page 17
by the laws of the State of Colorado, and no registration shall be
Amendments. Except as to the a percent (1%) rate of the
35., n Resolution may be amended
sales and use tax, the Boards provisions of t owever, to any rigs of
ow Resolution of the Board (; and such amendment need not be
owners of outstanding bonds);
submitted to the electors of the County for their approval.
If any section, subsection, paragraph,
3n. S verabior tp provision of this Resolution shall be
adjudged
ed
sentence, clause Pzo° invalidity or u
to be invalid or unenforceable, the c this
such section, paragraph, clause or provision shall notaffect any
of clauses or provisions o ofie the ion.Itg sections, paragraphs,
Resolution. It is the intention of the Board that the various parts
severable,
of this Resolution are made and
The above and foregoing Resolution was,
on motion duly
ended, adopted by the following vote on the 29th day of January,sec1990, A.D.
BOA OF COUNTY COMMISSIONERS
ATTEST:
elw n WE COUNTY, LORADO
Held County lerk and Recorder Gene R. Braniner/Chu omen
nd Clerk to the Board �
r County ler George Ke nedy, Pro T m
BY. k
Deputy EXCUSED
Constance L. Harbert
APPROVED AS TO FOAM: O
4 C.W. Kirb'
Legal Notice...Continued from page 13 1. al
rights County Attorney
remain effective-until repealed by the Board (subject to any a
of the owners of.outstanding bonds). -
34. Statutor References. All statutory citations in this 14, 21, and 28, 1990.
Resolutionstrues to refer to such statute. as the same 7,
,Published in the Farmer and Miner, February
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.
Affidavit of Publication
STATE OF COLORADO
County of Weld ss.
I s Winkler Riese!of said County of Weld being duly sworn,say
that lam publisher of
FART I IIDTA N PRFCQ
that. the same is a weekly newspaper of general circulation was
printed and published in the town of
FORT IUPTON
in said county and state that the notice of advertisement.of which
the annexed is a true coley has been published in said weekly
newspaper for d/b 7
7 Lr l—- consecutive weeks:
that the notice wasp limbed in the regular and entire issue of every
number of said newspaper during the period and time of publication
of said notice and in the newspaper proper and not in a supplement
th f:that the first publication of said notice was contained in the
Lined newspaper bearing the date of
NG/C/.��. A.D..19U and the last publication
thereof,In said newspaper.bearing date.
the '��lday of
4.'777[.Li{(X/�(/v`'-1)`-^—� 194i✓1 that the said
FORT [ UPTON PRFQQ
has been published continuously and uninterruptedly during the
period of at least fifty-two consecutive weeks next prior to the first
issue thereof containing said notice or advertisement above referred
to: and that said newspaper was at the time of each of the .
publics f said notice duly waitalthat purpose within the
meaning an act entitled, ",An Act Concerning Legal Notices.
Adverti S and Publications and the Fees of Printers and
Publish f. and to all Acts end of Acts in
Conine th Provisidis of is Act"approved 1921.and
a'1 am to ereaf. 1particul yea am by an act
3 m set May 1931.
A It' L. 4c
I.
/ '' Publisher
ri A
and sworn to before me this_day of
. LAtA-4-\A.n 19
4Citi 5 Ii--1 7LOG(J
Notary Public
415 PFMUFR glIFNIIF
FORT IIIPTOA& rn Rns3n
My commission expires June 1992
My i,cmmission expires June 30,1992
pane 10 S-3 Feb. 7. 199r
NOTICE,. SPECIAL ELECTION 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,
Im accordance is with the Resolution by the Board of County Comsioaere or is thereafter amended.
of Weld County Colorado,sod pursuant to CRS 29-2-103,as amended,a special
election is hereby tolled and shall be held on Tuesday, March 20, 1990. 8. Supplemental Foods. No sales or use tax shell apply to
the sale of food purchased with funds provided by the special
At such special election: supplemental food program for women, infants, and children, 42
U.S.C. Section 1786.. For the purposes of this paragraph, "food"
(a) Voters shall cast ballots for or against lemming • countywide shall have the same meaning as provided in 42 U.S.C. Section 1786,
tales ad'it use tar of Weld County, Colorado, at the rate of one as such Section exists on October 1, 1987, or is thereafter amended.
percent (!I) for the purpose of reducing the ad valorem property 9. Previously Taxed by a County. No sales tax shall apply to
tax mill levy. PP Y
the sale of tangible personal property at retail or the furnishing
(b) The full text of the Resolution proposing the sales and use tax ie of services if the transaction was previously subjected to a sales
published along with this notice. 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
Dated this 29th day of January, 1990. 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.
BOARD OP COUNTY COMMISSIONERS The amount of the credit shall not exceed the sales tax imposed by
WELD COUNTY,COLORADO Weld County, Colorado.
BY: MARY ANN PEUEASTBIN 10. Adoption of State Rules and Regulations. The imposition
COUNTY CLERK AND RECORDER of the tax on the sale at retail of tangible personal property and
AND CLERK TO THE BOARD the furnishing of certain services subject to this tax shall be in
accordance with schedules set forth in the rules and regulations of
BY: Mary Reiff,Deputy the Colorado Department of Revenue, and in accordance with any
regulations which may be enacted by separate Resolution of the
Board.
RESOLUTION
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.
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF
ONE PERCENT (1%) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL 12. Delivery Charges Included. The gross receipts from sales
PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY, AND shall include delivery charges, when such charges are subject to the
A COUNTYWIDE USE TAX OF ONE PERCENT (1%) ONLY FOR THE PRIVILEGE OF sales end use tax of the State of Colorado imposed by.Article 26 of
USING OR CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING Title 39, C.R.S., as amended, regardless of the place t0 which
MATERIALS PURCHASED AT RETAIL, AND FOR THE PRIVILEGE OF STORING, delivery is made.
USING OR CONSUMING IN WELD COUNTY ANY MOTOR AND OTHER VEHICLES
PURCHASED AT RETAIL'-.ON WHICH REGISTRATION IS REQUIRED; AND PROVIDING 13. General Exemptions. There shall be exempt from sales
FOR A REDUCTION IN AD VALOREM PROPERTY TAX IN AN AMOUNT EQUIVALENT taxation under the provisions of this Resolution all of the tangible
TO THE SALES AND USE TAX COLLECTED; AND PROVIDING FOR AN ELECTION ON personal property and services which are exempt under Section
THE PROPOSALS CONTAINED HEREIN 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),
WHEREAS, the Board of County Commissioners of Weld County, 39-26-114(1)(a)(XX), 39-26-114(15) and 39-26-114(16), C.R.S., as
Colorado, pursuant to Colorado statute and the Weld County Home Rule amended, as said sections were amended or enacted pursuant to H.B.
Charter, is vested with the authority of administering the affairs 1330 approved.May 22, 1987, and effective October 1, 1987; the
of Weld County, Colorado, and exemption for,sales and purchases of electricity, coal, wood, gas
(including natural, manufactured, and liquified petroleum gas), fuel
WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S.), oil or coke sold to occupants of residences as specified in Section
authorizes counties to levy a countywide sales and use tax upon the 39-26-114(1)(a)(XXI), C.R.S., as amended; and the exemption for
approval of the majority of the registered electors of the county sales and purchases of machinery or machine tools, as specified in
voting on such proposal, and Section 39-26-114(11), C.R.S., as amended.
WHEREAS Weld County (the County) has not heretofore imposed any 14. Nonresident Exemption. All sales of tangible personal
sales or use tax, and property on which a specific ownership tax has been paid or is
payable shall be exempt from the subject sales tax when such sales
WHEREAS, the Board of County Commissioners of Weld County, meet both of the following conditions:
Colorado (the Board) finds that the imposition of a sales and use
tax of one percent (1%) will permit the County to reduce its 1991 ad (a) The purchaser is a nonresident or has his principal
valorem property tax mill levy equivalent to the amount collected, - place of business outside of the County.
and
(b) Such tangible personal property is registered or
WHEREAS, the Board finds that it is in the best interests of required to be registered outside the limits of the County
the present and future inhabitants and citizens of the County to under the laws of the State of Colorado.
submit a one percent (19) sales and use tax proposal to the
registered electors of the County. 15. Exemption for Construction Materials Subject to Use Tax.
The value of construction and building materials on which a use tax
NOW, THEREFORE, BE IT RESOLVED by the Board of County has previously been collected by the County shall be exempt from the
Commissioners of Weld County, Colorado: County sales tax imposed by this Resolution if the materials are
GENERAL PROVISIONS delivered by the retailer or his agent to a site•within the limits
of the County.
•
1. Dame. The purpose of this Resolution is, upon the purposes of this Resolution, all
--'�— il. Place of Sale. For u
approval or a majority of registered electors voting on such retail sales are consummated at the place of business of the
proposal, to impose a sales tax of one (19) upon the sale at retail retailer, unless the tangible
of tangible personal property and the furnishing of certain services t personal property sold is delivered the
e
in the County, and to impose a use tax of one percent (1%) only for Cthe retailer o ao his agent a destination outside the limits of
the privilege of using or consuming in the County any construction the
or to a common carrier for delivery to a et outside
privilege of the limits of the County. If a retailer has no permanent place hof
e
and building materials purchased at retail, and for the business in the County, or has more than one place of business, the
storing, using or consuming in the County any motor and other place or places at which the retail sales are consummated for the
vehicles, purchased at retail on which registration is required, all purpose of the sales tax imposed by this Resolution shall be
in accordance with the provisions of Article 2 of Title 29, C.R.S., determined b
which provisions are incorporated herein by this reference. The by the provisions Article t2 ns promulgated rle 39, C.R.S., ae
a
sales and use tax shall become effective on July 1, 1990. amended, and by the rules and regulations by the
Department of Revenue of the State of Colorado.
2. Statutory Definitions Incorporated. For purposes of this 17. Sales Tax License. No separate County sales tax license
Resolution, the de initions of the words contained herein shall be shall be required. Any person engaging in the business of selling
as defined in Sections 39-2-2 6-102 and 39-26-201, C.A.S., ae amended, tangible personal property at retail or furnishing certain services
which definitions are incorporated herein by this reference. as herein specified shall annually obtain and hold a state license
SALES TAX as required by Section 39-26-103, C.R.S., as amended.
3. Tax Levied. There is hereby levied, and there shall be 18. Vendor's Fee. At the time of making a monthly return of
collected and paid, a sales tax in the amount as in this Resolution k the sales taxes required by this Resolution, every retailer shall be
provided, upon the sale at retail of tangible personal property and entitled to subtract..from the sales tax remitted a sum equal to
the furnishing of certain services, as provided in 39-26-104, three and one-third perbent (3 1/38) of said tax as a fee, which fee
C.R.S., as amended. shall be known as the "Vendor's Fee." Any retailer delinquent in
remitting said tax shall forfeit such Vendor's Fee unless good cause
4. No Tax on Tax. The amount subject to tax shall not
be shown for the delinquent remittance.
include the amount of any sales or use tax imposed by Article 26 of 19. Collection, Administration and Enforcement. The celiac-
Title 39, C.R.S., as amended. tion, administration and enforcement of the sales tax imposed by
5. Delivery Charge. The gross receipts from ,alas shall this Resolution shall be performed by the Executive Director of the
include delivery c arses when such charges are subject to the State Department of Revenue of the State of Colorado in the same manner as
Sales and Use Tax imposed by Article 26 of Title 39, C.R.S., ea the collection, administration and enforcement of the Colorado State
sales tax. The provisions of Article 26 of Title 39, C
amended, regardless of the place to which delivery is made. Executive
amended, and all rules and regulations promulgated by the Executiveive 6. Picked Up Building Materials. No sales tax shall apply to Director of the Department of Revenue thereunder, are incorporated
the sale of construction and building materials, as the term is used herein by this reference and shall govern the collections,
in Section 29-2-109, C.R.S., as amended, if such materials are administration, and enforcement of the sales tax imposed by this.
picked up by the purchaser and if the purchaser of such materials Continued Oil presents to the retailer a building permit or other documentation Page 13 in Farmer and Paw
acceptable to such local government evidencing that a local use tax Continued on " Fort Lupton
has been paid or Ls required to be paid. pays Press
page 12 FORT LUPTON PRESS Feb. 7. 199Q Continued from page t made of any motor or other vehicle for which registration is
Pursuant to Sectic .9-2-106, C.R.S., as amended, the Boa required, and no certificate of title shall be issued for such
shall, following the special election of March 20, 1990, and prior vehicle or for a mobile home by the Colorado Department of Revenue
to May 17, 1990, request the Executive Director of the Department of or its authorized agent until any tax due upon the storage, use, or
Revenue to administer, collect and distribute the sales tax hereby consumption thereof pursuant to this Resolution shall be collected
imposed. The Board, at the time of making such request, shall by the County,Clerk and Recorder, as the authorized agent of the
provide the following documents to the Executive Director of the Colorado Department of Revenue. The proceeds of the use tax shall
Department of Revenue: be paid to the County periodically in accordance with an agreement
to be entered by and between the County and the Colorado Department
(a) A copy of this Resolution, certified by the County of Revenue.
Clerk and Recorder.
24. Construction and Building Materials Use Tax Collection.
(b) Affidavits of publication of this Resolution, as The collection of the use tax for construction and building
proved herein, 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
(c) An Abstract of Election Results, certified as to the the time permits are issued for building and construction. As an
approval of the sales tax by a majority of the registered alternative to the estimate procedure provided above, payment of
qualified electors of Weld County voting thereon. this use tax may be made by the filing by any applicant for a
In the event that the Executive Director of the Department of building permit of an affidavit stating that the applicant intends
Revenue fails or refuses to collect the sales tax imposed by this
the project described in the building permit application from a
to purchase all building and construction materials necessary for
Resolution, the Board shall be authorized to provide for the
collection, administration or enforcement of such sales tax to the licensed retailer located within the County. Every building permit
extent permitted by law or to amend this Resolution to comply with applicant who utilizes the alternative procedure provided above
shall maintain and preserve detailed purchase and receipt records
the requirements of the Department of Revenue.
which shall be subject to inspection and audit by employees of the
USE TAX Board, and any unpaid taxes due shall be subject to collections.
The collection and administration of the use tax imposed by this
20. Property Taxed. There is hereby levied and there shall be Resolution shall be performed at the direction of the Board in
collected and paid a countywide use tax of one percent (1%) only for substantially the same manner as the collection, administration and
the privilege of using or consuming in Weld County any construction enforcement of the sales and Use Tax of the State.of Colorado.
and building materials purchased at retail and for the privilege of
storing, using or consuming any motor and other vehicles purchased USE OF TAX REVENUES
at retail on which registration is required. 25. No Distribution to Municipalities. The Board has
21. Definition. For purposes of this Resolution, the term presently determined not to distribute any percentage or portion of
"construction and building materials" shall mean any'tangible the sales and use tax revenues to municipalities within the County.
personal property which i stored, used or consumed in the County, The maximum 1991 ad valorem property tax mill levy authorized under
and which is intended to become part of, attached to, or a component Section 14-7 of Article XIV of the Weld County Home Rule Charter
of any building, structure, road or appurtenance in the County. shall be reduced for fiscal year 1992, and the base calculation for
subsequent fiscal years, by an amount equivalent to the net amount
22. Use Tax Exemptions. In no event shall. ,he use tax imposed of sales and use tax collected during the period of July 1, 1990,
by this Resolution extend or apply: through June 30, 1991. The collections shall be prorated for
deposit in relationship to the mill levy of the Weld County General
(a) To the storage, use or consumption of any tangible Fund, Road and Bridge Fund, Capital Expenditure Fund, and
personal property the sale of which is subject to a retail Contingency Fund and can be used for any expenditures authorized in
sales tax imposed by Weld County, the above mentioned funds. Specific amounts for the above
calculations and pro rations shall be as determined by the Weld
(b) To the storage, use or consumption of any tangible County Director of Finance.
personal property purchased for resale in the County,
either in its original form or as an ingredient of a ELECTION
manufactured or compounded product, is'the regular course 26. Submission to Electors. Pursuant to Section 29-2-104(3),
of a business.
(c) To the storage, use or consumption of tangible C.R.S., as amended, there being no general election within 120 days
personal property brought into the County a nonresident after the adoption of this Resolution, the sales and use tax
thereof for his own storage, use, or consumption while proposal documented in this Resolution shall be referred to the
temporarily with the County; however, this exemption does qualified and registered electors of Weld County at a special
not apply to the storage, use, or c sumption of tangible election to be held on Tuesday, March 20, 1990, the question to be
personal property brought into this state by a nonresident submitted to the qualified registered electors shall be as follows:
to he used in the conduct of a business in this state. SHALL A COUNTYWIDE SALES AND USE TAX OF WELD
(d) To the storage, use, or consumption of tangible COUNTY, COLORADO, AT THE RATE OF ONE PERCENT
personal property by the United States Government or the (14), BE LEVIED AND IMPOSED FOR THE PURPOSE OF
State of Colorado, or its institutions, or its political REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY,
subdivisions in their governmental capacities only br by IN ACCORDANCE WITH THE PROPOSAL AND RESOLUTION
religious or charitable corporations in the conduct of OF THE BOARD OF COUNTY COMMISSIONERS OF WELD
their regular religious or charitable functions. COUNTY?
(e) To the storage, use, or consumption of tangible 27. Publication of Resolution. The County Clerk and Recorder
personal property by a person engaged in the business of is hereby authorized and directed to publish the full text of this
manufacturing or compounding for sale, profit, or use any Resolution four separate times, a week apart, in The New News, the
article, substance, or commodity, which tangible personal legal newspaper of general circulation in the County.
property enters into the processing of or becomes 28. Publication of Notice of Close of •
ingredient or component part of the product or service Registration. The
which is manufactured, compounded, or furnished and the County Clerk and Recorder is hereby authorized to publish a notice
container, label, or the furnished shipping case thereof. concerning the close of registration for the election in The New
News, the legal newspaper of general circulation in the County.
(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 29. Posting and Publication of Election Notice. The County
county equal to or in excess of that imposed by this Clerk and Recorder is hereby authorized and directed to
Resolution. A credit shall be granted against the use tax conspicuously post, at each polling place, at least ten days prior
imposed by this Resolution with respect to a person's to the election, the notice required by Section 1-6-102, C.R.S., as
storage, use, or consumption in the County of tangible amended. The County Clerk and Recorder is hereby further authorized
personal property purchased by him in a previous county. and directed to post conspicuously in her office and to publish a
The amount of the credit shall be equal to the tax paid by' notice of election in The New News, at least once at least ten days
him by reason of the imposition of a sales or use tax of a prior to the election, pursuant to Section 1-6-202, C.R.S., as
previous county on his purchase or use for the property. amended.
The amount of the credit shall not exceed the tax imposed 30. Canvass. Immediately after the closing of the polls, the
by this Resolution, election officers shall deliver the ballot boxes containing the
ballot cards to the counting center. The results shall be submitted
(g) To the storage, use, or consumption of tangible to the County Canvassing Board to be canvassed according to law.
personal property and household effects acquired outside If, upon canvassing the vote, it appears that a majority of the
of the County and brought into it by a nonresident registered qualified electors voting at such election have voted in
acquiring residency. favor of the sales and use tax proposal, the Board is authorized to
and shall implement the imposition of such sales and use tax.
(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 31. Conduct of Election. The election shall be held,
County and he purchased the vehicle outside of the County conducted and the results thereof shall be determined, so far as
for use outside the County and actually so used it for a practicable, in conformity with the provisions of the Colorado
substantial and primary purpose for which it was acquired Election Code of 1980 as amended.
and he registered, titled, or licensed said motor vehicle
outside of the County. MISCELLANEOUS
(i) To the storage, use, or consumption of any 32. Percent Limitation not Violated. Based on state and
construction and building materials and motor end other municipal sales and use tax rates existing on the date of adoption
vehicles on which registration is required if a written of this Resolution, the Board hereby finds and determines that the
contract for the purchase thereof was entered into prior seven percent limitation provided in Section 29-2-108, C.R.S.,.as
to the effective date of this use tax. amended, will be exceeded in at least one municipality within the
County by the County sales and use tax imposed by this Resolution.
(j) To the storage, use, or consumption of any However, there is no prohibition against the imposition of the sales
construction and building materials required or made and use tax by Weld County because the County Sales and Use Tax does
necessary in the performance of any construction contract not exceed one percent (14), pursuant to Section 29-2-108(3),
bid, let, or entered into at any time prior to the C.R.S., as amended.
effective date of this Resolution.
33. Effective Date-Applicability. Upon adoption by the
23. Motor and other Vehicle Use Tex Collection. The use tax electorate at the special election, this Resolution shall become
provided by this Resolution shall be applicable to every motor and effective and in force at 12:01 a.m. on July 1, 1990, and shall
other vehicle purchased at retail on which registration is required
by the laws of the State of Colorado, and no registration shall be Continued on page 17
Continued from page 12
r.main effective until repealed.' '- the Board (subject to any rights
-of the owners of outstanding boa
34. Statutory References. AIL it@etory 'citations . this
Resolution shall •e construed to refer,.. a seek etetutN
may have been heretofore amended, and., subject to any rights of
'owners of outstanding bonds, as the aaa say.-hsresttlsr ha amended
from time to time.
35. Amendments. Except as to therms-percent-Cla) rate of the
sales and use tax, the provisions of this Resolntion may be amended
by Resolution of the Board (subject, .however, to any rights of
owners of outstanding bonds), and eachassndlent need not be
submitted to the electors of the County for their approvals
36. Severability. If any section, snbaection, paragraph,
sentence, clause or provision of this.7tesolntionshall bo adjudged .
to be invalid or unenforceable, the invalidity or unenforesability
of such section, paragraph, clausevoc-prOvisien Shell 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 dulymade and
seconded, adopted by the following vote on the 79th day of January,
1990, A.D.
OP COUNTY COMMISSIONERS
ATTESTs,,r .n) covirn, SARAOO
Weld County lark and Recorder ran I roan
and Clerk to the Board !.
("...-17--.4".(4).- rge Y. ro-
BYi epu.y,.o k
iputy County ark aC ae
APPROVED AS TO FORM: ' Constance L. usrbert
•
iCPM—
r
o,iht7f Atidrney
Published In the Fort Lupton Pass,
February 7, 14, 21, and 28, 1990.
Affidavit of Publication
STATE OF COLORADO
ss.
County of Weld,
Lorita Seidler of
said County of Weld, being duly sworn, say that I am
an advertising derk of
THE GREELEY DAILY TRIBUNE, and
THE GREELEY REPUBLICAN
that the same is a daily newspaper of general
circulation and printed and published in the City of
Greeley, in said county and state; that the notice or
advertisement, of which the annexed is a true copy, has
been published in said daily newspaper for consecutive
(ctepOx(weeks); that the notice was published in the
regular and entire issue of every number of said
newspaper during the period and time of publication of
said notice, and in the newspaper proper and not in a
supplement thereof; that the first publication of said
notice was contained in the issue of said newspaper
bearing date
Ninth
day of February A.D. 19 90
and the last publication thereof; in the issue of said
newspaper bearing date the
Second
day of March A.D. 19 90••
that said The Greeley Daily Tribune and The Greeley
Republican, has been published continuously and
uninterruptedly during the period of at least six
months next prior to the first issue thereof contained
said notice or advertisement above referred to;that said
newspaper has been admitted to the United States
mails as second-class matter under the provisions of the
Act of March 3, 1879, or any amendments thereof; and
that said newspaper is a daily newspaper duly qualified
for publishing legal notices and advertisements within
the meaning of the laws of the State of Colorado.
February 9, 16, 23, March 2, 1990
Total Charge: $958.76
tv Advertising
Subscribed and sworn to before me this
2nd day of March A.D. 19 90
My co mission expires
TYLt �
Notary Public
L,-, 2� ry�.' amended:and the exemption for sales and purchases d machinery or •
NOT 3 rile- ,raohk a taa,as speo*ed in Section 3928-114(11),C.R.S.,as emend- tone*eery aaNYYclen eNneed Md,IML et sated laid
in accord- lea M pinta o4**My ed. any WaneleIdSaahe
Con«Msioners Eelerada nepuab...SQfl292• b;Nelenneeel nee SO -.mules of tengble Personal Mr 2a Baser Y��hBY laegwr•The us,
103,a amended.a apses election is hereby cured and shad be held on sty M WBbh a epee*owner hip tax has been pal Of is p4 10 Mies S b his Resolutions pe aNDeile to wean rota am
Tusdey.Mach 2D 199& to arse from the subject ens tax when such sales meet both at the ``SOS vehicle purchased at retail on wNM t Uestba a required by pp
At eude tic*iMdec , Wiry conditions: Mae el the Stated Colorado,ands shell be roof am
' (a) Voters shill cast balls for or against 1pesbp&see' (a)The purchase Is a ndnreelsnt or has his principal 01041 or other vMMe for loth gglet9War Is r fired•and no 00 00
badesples and use tar dl Weld County,Colorado,et the rale dice enures Outside of the County. d Sal shall be issued for such vehicle or for a noble home by Dv
'along pendent(1%)for the punpese of reducing the ad valrsm5 '.(b) Such tensible portal property Is registered or Orr Department of Revenue or its aucrodted agent until any to
papeftyex hill levy. required to be registered outside the lints of the County due upon the storage, use,or consunp8on thereof pursuant to tillp) The lull text of the Resolution proposing the sales and wider thetregttlhSlalyd Cobra®. -Resolution shall be coeeded by the County Clerk and Recorder,nth
so tax a published Nang wth this notice. I&wasrgiMas feu Oesuwiietloa Materials Wyest to Wm eMdnlzed agent of the Colorado Depannnrd of Res*The proceed
DSUdtWs 29th of Januwy,1998. Tut.Thevae ee el ebeedon end burg materials on which a gee . : .•the use tax shall be paid to the County peeriodlaly In accordance wit
BOARD OF COUNTYCOMMISgbNt4RS Is prouely been Shot*by*County shat be exenyp balm the an agteement to be entered by and between the County and th,
WELD COUNTY,COLORADO Canty saes NF Imwd bYldds Relalutbn if the materials usdelvered Colorado Department of Revenue.
BY:MARY ANN FEUERMTS,IN bytes MM«aMSigenbaell WNW ell of the County. 24. Construction and Building Materials UFY"la
COUNTY CLERK AND RECD ER' 1&passe et Sae. For PWoyesof this Resolution,al SO Wes Caleetlen.The collection of the use tax for construction and-MAldb
AND CLERK TO.THE w conwmmeled-at the place of business of the near.unless the tan M NS shall be administered al the dkeclbn of the Board.The use th
BY:Lissy AS.Deputy Oby personal property sold Is datmed by the retailer or hie agent to a .may be paid by estimate through the payment of the tax at the time pe
destination sonde the ante d the:County or to a common caner for nb are Issued for building and construction.Men enemata to the eel
NEmOLUTION - denary to a desleaan wade be lent of the County.If a retailer has mats procedure provided above,payment of this use tax may be made h
RE: REVENUE: AND A PROPOSAL FOR IMPOSING A M penmen plan of budnees in the County.or has male than one the filing by any applicant fora burning permit of an*tan stating tin
COUNTYWIDE SALES TAX OF ONE PERCENT(lee UPON THE SALE' place of badness,the place or them at which the retail sales are con- the applicant Intends to purchase all building and construction mateia
AT RETAL OFTANQIBLE PERSONAL PROPERTY AND THE FUR-- wonted for the purpose of tic'sales-ta Imposed by:this Resolutla, necessity for the project deserted In the building parnit*pacer fret
NISNNG OF CERTAIN SERVICES IN WELD COUNTY AND A COUN- shall be determined by the provision.of Amble 28 of Title 30,C.R.S.,as ■licensed retailer located within the County.Every building
TYWmE USE TAX OF ONE PERCENT(1%)ONLY FOR THE WSW amended. and by the,rutee and regulations,promulgated by the can who utilizes the alternative procedure provided above shallflm*
ma*
LEGE OF USING OR CONSUMING IN WELD COUNTY ANY CON- Department of Revenue of the Stand Colorado. and preserve detailed purchase and recent records witch shall be sal
STRLJCTION AND BUILDING MATERIALS PURCHASED AT RETAL. 17.'Ates Tex Lime et Nd County sales tax license Jere to Inspection and audit by emsyas of the Beer,bad ass*
AN¢FOR THE PRIVILEGE OF STORING.USING OR CONSUMING IN shell be r adren.My persnan In the business of Sling tangible non due that be subject to collections.The collection and adnmNts
COUNTY Y MOTOR AND OTHER VEHICLES PURCHASED pore*property at rear or fumi ce
rtain r hen*services as h sped, yen et et the use tax by this Resolution She 8s informed at th
AT MY
IS REQUIRED',ANOPROVID- fled shoat annually obtain and hold a state lams as required by Section direction of the Board b substantially the same manner as the coils*
INfi.FOR AA OUC ON T'1 AD VALOREM PROPERTY TAX IN AN 3926-/D3,OR.8..is amended. administrationart enforcement of of the
sales and Use Tax Slate h
AMOUNT EQUIVALENT TO THE SALES AND USE TAX COLLEOTED ' 18.Vender.Fee.At the time of making a monthly return of the Colorado.
AND P FOR AN ELECTION ON THE PROPOSALS CON- sale taxes required by this Resolution.every retailer to USE MOO er d be entitled OF TAX RII
HEREIN�
TAPED subtiad from tie sales tax retuned a sum equal to three and one-third 26.No Dtebibuten to Wnlepalxbe.The Board has press
WHEREAS,the Board of County Commissioners of Wild County, percent(3 113%)of Senses a fee.ohkh fee shall be known as the ly determined not to distribute any percentage or portion of the sales a
Coloradq,paean to Colorado statute and the Wed County Home Ride' "Vendor's Fee.'My f«der delinquent In remitting said in shal lariat use tax revenues to municipalities within the County.The maximum 196
Jaws*with the Shortly of administering the a lore at Weld such Veooh Fee uneesgod awe be shown for delinquent ream ad valorem property tax nit levy authorized under Section 14-7 of MP
and once, - XIV of the Weld County Home Rule Cheder end be reduced for fist
Section 29-2-f03•Colorado Revised Statutes(C.R.S.), 19.CNMNIen,AdnmMbalMn and FMaraernent.The ml- yes 1992,and IM bur calculation for subsequent Ibal ysys,by e
:sibilbilbtell WIN ip to Ivy a countywide stiles and use in upon the tegiprr osmM«rellon and enforcement of the sales tax Imputed by this amount equivaed to the net amount of See and use tax atleded du
appNrw d ONme4omy of the regbered electors tithe county voting on Resolution shall be performed by the Executive Director of the ing the period of July 1, 1990,through June 30.1991.The*leaks
sus .and Department of Revenue at the State of Colorado in the same manner as shall be prorated for deposit in relationship to the SI Mvy of the We
�rlf!'Weld Couq%r(the Carty)has not tMSMefeen rbed the cdMdbn,adminIstrat n and enforcement of the Colorado State County General Fund,Road and Bridge Fun,Capital Expenditure Fun
anysalse der*tax,ad sacs tax.The provisions of Anna 28 of Thle 39,C.R.S.,as amended, and Contingency Fund end can to used for any sxperdwres authorize
WHEREAS,the Board of County Commtseldners of Weld Carry, aid all nee end reguhtMs promulgated by the Executive Director of the In the above mnonedd funds.Speak amounts or the above aalal
Cobrado(the 6ondl lade that the'Manion of sa
a e and use led DeperaMRevenuedd Revenue theeu inogt$ lee nder,are rated herein by this refer- s and proration shallbe as deter*by the Weld County Mad
one percent(1%)wB perm IM,County to reduce a 1981 d valorem nut ad miss govern tins coledbne,dmnitraton,ens enforcement of of Rance.
property W dolt levy egavaNatote amount coeaed,and the idea tax knPosed by thIs. ELECTION
WHEREAS.the Board finds that 1 a in the bas interns of the pre- Pursuarto Section 299106,C.R.S.,es amended,the Board Mall 26.aubndaslen to Weans.Pursuant to Section 29-2-104(:
soot and Dore'inhabits and citizens of the Countyto sibmg a One taming the special wend,of myth 2a low.ad prior to May 17, - ORS.,as amended,there being no general election within ISO de
penMr(1%)Wes and n e in papal to the regleterAnn,ed es of the 1WC,request the of ofal*Executive Directorthe DepartmentRevenue.to the adoption of this Resolution,the sales one us tax proposal doc
CaaM administer,asset and distribute the sales tax hereby Imposed.The mined in this Resolution shall be referred to the quelled and register
NOW,THEREFORE:BE IT RESOLVED by the Board of County Barn,at the cos of nuking such request,shall provide the following /electors of Weld County at a special election to be held on Mesh
Commisslaes d Weld County.Colydo: rum*toll.Exsaa t Director of theDepartment of Revenue: March 20,1990,the question to be submitted to the qualified register
W A copy of thisResoution,certified,by the County Clerk ,elects shall be as folios:
OENNAL PROVIetONS • a Recorder. SHALL A COUNTYWIDE SALES AND USE TAX OF WELD-,
I.Psspeee,Thereupon al thiResolution is,upon the approval ofCOUNTY,COLORADO,AT THE RATE OF ONE PERCENT
a 'd'registered sets voting on such en Affidavit*of Publkretbn of this Resolution,as Prated
m°Jdlty te(I ithm Per ri Ispaea Ihsne(c. REDUCING
D BE LEVIED AND IMPOSED EMFOR THE PURPOSE ILLLEVY.OF
ens W d oM 11 o)oral,he We I t eil of u ty and to impose
i ice aces (c)ov es d bida rrsj Resole, eiste as to tic • IN ACC R ANC AD VAITH EP OPOSAPROPERTY TAR MILL
pd SO percent aceoah services in the 14n9 and to sumingause pprova of the sales tat by a minty the registered quaNled' - O THE ACCORDANCE WITH THE PROPOSAL AND RESOLUTIONF
County
o ntyy cored lltelaand torte g mate of ls pwwnnpur or sad dMnp lithe. electors of Weld County xenuive Diu -- 'C BOARD OF COUNTY COMMISSIONERS OF WELD
OM prf are storing,
using
bidding materials purchased a Mar,end In the event that the to Executive h sales
of the Departmentby of COUNTY?ubli
for the er veil of soap,end «con n which
In the County re ugtor Revenue hale or refuses be author the sales tax the le this 27re Pa aN o o Resolution.tPublish
The County Clerk and Reas
and other vehicles,h thin provisions
at hs an whin Tale 29,C R.required, Resit*.the Bard shall tsuch sale to t provide for the collectb by is sap authorized and week
apaedrt
on The hew full text of this navel
peoluti
a tat se s with the d herSn of Aside 2 d Taut he l d i se dmnYo W «odaranrnoi such anal tar to the extent Pen ofa four generate fines,a apes,nt The New News.the legal neon
PrsvNMss re.hsaonporsmd her b19 this
90.referna.The sales ao use Der a i pond thillveer ResauBn o axrply rAh ms.requiertmrhb d the Per d gePubl dralee f Not*
e Canty. _
W s .T
2.IMF DNYsRMedle on m IneelpsrNM.For purposes Of this Department a Rowena 2WE TAIL County
Clerk
Publication of N�d C{eeo of Deapublshhaa notice a Cony Clerk red Recorder is authorized to
Resolution,the definitions d the Words contained herein shall be,a.. 29. Preporny Tossed,Tore Is hereby red and there shall be , coming the dose of registration for the election In The New News,I
Waned hieaMrp 39.26.102 and 992&201,C.R.S..as amended inch' weeded and paid a countywide,use tax of one percent(1%)onlyfor the 'lepel newspaper of general rIrcuMin in the County.
dillies M incorporated herefnbythis reference. privilege of using or consuming In Weld'County any construction and 28.Pasting and Publication of Election Notice.The Coca
SAtEa TAX building materials purchased at retail end for the prbilege of storing, Clerk and Recorder is hereby authorized and directed to consplcuou
• using consuming any motor and other vehicles purchased at retail on post.at each II place,at least ten days prior to the election:1
3.Tax Levied.There Y hereby levied.and there shall be collated such registration is required, notice required by Section t-&102,C.R.S.,as amended.The Cow
and*K,a salsa tax in the amount as b this ReeoMbn provided.icon 21. Deanna.For purposes of thIs Resolution,the term-construe- Clerk and Recorder is hereby further authorized and deeded to post a
the sale et reAl el taegbte patent property and the h1mleNng dear- tion and building marble'shall mean any tangible personal property spouousy in her off ice and to publish a notice of election In The N
Wn senoes,is podded N 3926-104,C.R.S.,as Neded. which',Erected,toed or consumed in the County,and which is Intended News,at least once at least ten days prior to the election Pursuant
4,No Tat en Tax,The amount subject to Is shall not kn noMtlgthe b become pent of,cached to,or a component of any building;structure, Section 1-8-202,C.R.S..as amended. .
amount of any sales or wets imposed by MIS 28 d The d,C.R.E. road or apwrtenence in theCounty. • 30.Canvas,Immediately alter the closing or the pot,tic elect
aamened. 22.Use Tax aavrpelees.In no event shall the use tax i posed officers shall delver the bales boxes containing the ballot cards to I
&Delivery Chrae..The gross receipts horn sales shat InSWe by this Resolution eared or apply: awning cents.The results shalt be submitted to the CoutyCanvas
dalwry WOW*when rtes charpr are subject to the 8tw'Sae and (a)To the storage,use or cosurptbn of any tangible per- „ Board to be canvassed according to S.It,upon Swanks the vote
LS Tex Inpaesd by Made Morrill 39,C.R.S..as enMudd,*aid- eared property the sale of whin Is subject to a retal sates tax appears that a majority of the registered qualified sect*Ming at et
leesd the place towhich delineate made. krposed by Weld County. election have voted In favor of the sales ate use tea proposal,the Be
&Permed Up Ours Materials.No sales tax apply to (b)To the storage,use or conservation of any tangible per- Is authorized to end shall Implement the inpeelen of sudseWi ands
the sale of construction and building materials.as the term is used in canal property purchased for seale In the County,either in its W.
Sedan 292.109,C.R.S.;as amended,if such rresrlds are puked p by Original form or as an ingredient d.a manufactured or am- 31.Conduct el EMatMa,The action shall be held,asduc
the purchaser and s the purchaser of such materials presents to the Panda,,eroded.her the megulwmunee d abuelness. and the results thereof shall be Manned,so t es practicable,h a
retailer Ohmdm paned«other ecoumematlonpesptase to inch oat (R To the coup,use,«conShipibn d t«pble personal omby with the provisions of the Colorado Election Code of 1990
government evidencing that a bad use in has been paid or is required property br ht Into the County a nonresident thereof for his anendd.
o►sard• - aaan..sorege,use,or crust*while temporaritemporarily with the • MaLLAMEOIN
7.feed Straps. No sae or use tax snail flue sale of County;haeevs.this exenptbn doss not apply to strage.the 32.*sent Lb HCnitatlen net d o Violated.Basen elate I
food purchased with Sans San For the purposes of this paragraph, ' Ws.,or osumpton d tanpola personal property brought seo nn enbpal sae and use in rats existing on the dated adoption of t
load'shall have the same meaning as provided In 7 U.S,O.Section :gge seer by aneruiders to be used Inge conduct of eb il- ' Resolution,the Board hereby find*and deleni ns that the ervee
20.1219).ea such section exists on October 1.1987.or is therNger M,mvs - , cent Imitation provided in Section 29-2-100,C.R.S..r amended.ern
ems,ded (,q Tells snagw&'«a alienablesurplpnalienableb a personal exceeded least one munbpalty wain the County by the Cos
a 140Ple snb Feet.et
e .No des or teem anal apply bathe property by the United States Government or the State of "set and use tax imposed by INs Resolution.Howes,thematic pn
sale of food Purchsed TAM funds provided by the speck st(gMnnW Colorado.or la astutlans,or Its political s Wdviions hi their blon against the imposition of the sales aM use tax by Weld Ca
food pagrn for womenL ullann,and churn,42 U.S.C.*ion 1786. Mlrral ow"sow or by sous«tlurnees capo- because the County Sales and Use Tax does not rued one pore
For the puposes di this paragraph.lea-slid hew 1h•saner meaning - whirs h t egondut of thsk regular reliplps or charitable funs- (1%).pursuant to Section 29-2-108(3),C.R.S.,as amended.
as moan'In 42 U.S.C.Sedan 1788.as such Salon exists on Canber d,rns • 33.Effect* Date-AppNxablaty.Upon adopion by the el
1,1987,or athereafter amended. MTh the wag,era co sunrplon of tangible personal , ores at the'pedal Section,this Resolution shall become Steaks 1
9.Previously Taxed by a County. No sales ta o;/radi apply to property by a penal engaged SitebWness of manufactured , h force at 12131 am.on July 1.1990.and shall remain earn u
the eerie of psnp le per edal propel a retail or the fumMhIg d esrwome or emRbundag for son pals,or use any sage,substaaw or repealed by the Board(subject to any rights of the owners of ouleand
If thetmsadpn was prelle ey subjected toasts or use in iaf u y sommoo y.w tl�r WpIM personal property anon into the pro•. bands)
Inpoeed n the patdiaer«user by nomer mun y,equal o Pr In canned der bepoxa'an hgedlre w anprsntgn or; ' 34.atatettery References.All statutory cars Jn's
exam dtlW sough r'in' posed br Wol Count CdorS A adh 'pr ,or servaa with S m nufactured.compounded,or fur- • Resolution eh*be construed to refer to such steye*theses n
shell be edited 4gM/it the sales tax imposed by WW County, itched aid 9s a on*slat or se furnished shipping ones have been heretofore amended,and.sub*to we this dawnn
Colorado,wan moped to ouch transaction equal in amount to the Weuly toms . outstanding bonds,as the same may IeredSr be amended from lm.
emceed Neel sales or a W previously Pled by thephrdosor oraer m
the preview county.The alnount of the credit shill not reed thedelis @ to tt��sN egtWM,or 1 air use ay codes 35.Amend itMte Except as to the me percent(lii)Wad
W Mimed by Weld-Cosy,Colorado. .. 'tritely pspes7 f fl W the n�a w eea le l err ply and use-tax,the provisions of this Resolution may be
10.Adepren N State Mules and Rg_NaMine. The akasly been hip rte«age W d sm9r ccrrY anetrref
fold d Sin nil
the Sly a Sall
ee of tngaly lad "Merin
«a row ef the kneed node RaaehlaaAcreoh RMWondlhe Bald suchiea, roval. eela not me domes oar
the of Meath*tee subject the WI a she he yanNA agent ire taw W.hWPaaad bTihe Aesobllas as,dlag rends):rte such anendtmm�t need renal he euboMed m
with noes sat forth In the rules and regu me d Qii `" o sib respect ilea person snags..Jr DI:, a ie electors of the County for their approval.
d Revela and n accordance with soy 1CtA eves Hasa'"" pnMeed - s are• 38.or p°eraoaof s any wren.h subsection,adj, geed t Nash
msm
y be ensd rlwd,.N W teu cups or provision d this Resolution shall be djdpad to be a,pa
maybe a ncie ofby separate Excl Rennin.The outh toa& r riot ', r :UMW el a unenforceable.oreanle•the lmlidsy or unnforcddlb of such soda,P1
11. eras aselnded•The amounts a to cal r,.n The _ clause«provision shall not effect aped therm***seta
�eS� cif*ales s IMO tax: - d amount a tie credit arse not exceed le W rased by 8t ., Owl*«provieYM d1Mt RWdu1er1.1 a Ile ISSN
*tithe verbus Tit12. ae deed.Masted. The roe reoeYM RMataari•' The ton f�iinngMRd on v aeton duly
made)
shall include when well arpso n Xe tae St Cr- • , d sresly Pdnnw seconded,adopted by the folawng vote a the 29th day of Janes
saes and use tax d Colorado hrposed by A cored h 'oinrueShp*+Ado a,WNs d the OouNy 1900,A.D.
TOW.CA,S.,as _♦Dgaedlss d U.piece to With a aMlNeylt Plot tnxa4rMetl
a a,.:n (Ill To dig der we d a whit*the awry le BOARD OF COUNTY COMMISSOC
nh 7A Ones!E r suds of Theo snit he exempt that
�le Ior nep atthei a s1&a nertMNwudls County and ATTEST: WELD COUNT`, COLORS
taxation udder,the provisions of this are eta as of that hit
hepCMMed Me eaaldtt pr*Sa Coble Ter sin°MIS Marylon Fewest*
pesapl ysperry and services which xe wen*under Sorated the Owmy'Jjd trite Mt;he atria,
and primary �County and Recorder
'39,2 n by,this r„as amended,which ex Ma are i mochas* purpose M Yd hltlflNW*Wale
a tat « adCYnum the Bond Cane R.Branrw,Chitin
herein by this 'elevens,expressly Inelu the exemption)er Sane*le llfusr 'AS0BMaswa7• TommleAduna George sales of bad as defined end h Sections to9g4;8),3926- to tosw tern
in dputyCountyClea Coste,p. U
asrb
.(al TIl1D.392&11411 and 392911406)C.R.IL: and bald ii txl W1RM1
as said sections were amended or enacted pursuant ...1230 repbuatbn Y risk* - treat*twlhe purchase APPROVED AS TO FORM: CAS*
t May 22,1987.and effective October 1.1087:the exempt*for iSNeN err entered 1114 pffriellie a S der d Ws use - GaMettli
Lee D.Marries
coal,wood,gas(Including real, ,Me,' fie0ereyDa'y Tnburre i`
u, t.: .win fur of sea* mxbcu- - � WEe v acs„IS at con Imdb<h
-- . ...... W ,...,a ,:lebriary 9.16.23.March z.1993 ,
AFFIDAVIT OF PUBLICATION
THE JOHNSTOWN BREEZE
STATE OF COLORADO ss
•
COUNTY OF WELD
1, Clyde Briggs,do solemnly swear that I
am publisher of The Johnstown Breese;
• that the same Is a weekly newspaper
printed, In whole or in part, and published
in the County of Weld, State of Colorado.
and has a general circulation therein; that
said newspaper has been published
continuously and uninterruptedly in said
County of Weld for a period of more than
fifty-two consecutive weeks prior to the
first publication of the annexed legal notice tics
• or advertisement; that said newspaper
been admitted to the United States mails as
second-class matter under the provisions of
the Act of March 3, IB79; or any
• amendments thereof, and newspaper
said
newsSder is a weekly for publishing legal notices and
qualified
advertisements within the meaning of the
laws of the State of Colorado.
That the annexed legal notice or advertise-
ment was published In the regular and
• entire issue of every number of said weekly
newspaper for the period of .f 1.. consecu-
tive insertions; and that the first
publication of said notice wai in the issue of
said newspaper Hated .Z.-. ••. A.U. iS?
and that the last publication of said notice
was in the issue of said newspaper dated
A.D. vat.
In witness whereof I have hereunto set
my hand this ..,Z.7.... day of b
A.D. 19.5.0
Pubilsher
Subscribed and sworn to Store me, a
Notary Public In and for the County of
Weld,State of Colored. this ..Z2... day of
1.�. ........ A.D. 1B.1.. •
.....• Notary Public• My commission expires ...............
•
■ Breeze,February 22, 1990•13
Final K-bowl NOTICE OP SPECIAL ELECTION inclu11.de Amounts
Excluded. e amounts
am untofany sales oru subject to
use taximposedby Article not
26 of
Title 39, C.R.S., as amended,
meet slated In accordance with the Resolution by the Board of County Commissioners 12. Delivery Charges Incu4ed. she g=oes receeip es from sales
of Weld County Colorado,and pursuant t°CRS 29-2-103, as amended.a special sea 11 and delivoe zy harges hen s h ha�ges a bject to toe
election !e hereby called and shall be held on Tuesday, March 20, 1990. a lee d tax the State of Colorado posed rby Article 26 f
Title 39, C.R.S., mended, regardless of the place to which
The final league Knowledge delivery is made.
At such special election:
Bowl meet will be held Saturday 13. General Exemptions. There shall be exempt from ales
at Windsor High School.At this (a) Voters shall cast ballots for or against imposing a countywide taxation under the provisions of this Resolution all of the tangible
meet the trophy will be resent- sales and use tax of Weld County, Colorado, at the rate of one
percent (12) for the purpose of reducing the ad valorem property personal property and ea which a exempts under Section
P 39-26-111 4, C.R.S., as amended, which exemptions re incorporated
ed to the league winner. tax mill levy, herein by this reference, expressly including the exemption for
sales of food as defined and specified in Sections 39-26-102(4.51,
League standings now have (b) The full text of the Resolution proposing the sales and use tax is 39-26-134(11(al(XX), J9-26-114(151 and 19-26-1141161, C.R.S., as
followed byhefin al amended, as aid sections were amended or enacted pursuant to H.B.
Platte Valley in first,
published along with this notice. 1310 approved May 22, 198], and effective October 1, 1987; the
exemption for sales and purchases of electricity, coal, wood, gas
Roosevelt and Wmd$0I high Dated this 29th day o£January, 1990. (including natural, manufactured, and liquified ptroleum gas), fuel
schools tied for second. oil coke solo occupants of residences a specified i
Roosevelt hosted a meet on 39-26=114(11(a)(XXI), C.R.S , as ended: and the exemption for
sales and purchases of machinery or machinetools, as specified in
Feb. 10. At that competition, BOARD OF COUNTY COMMISSIONERS Section 39-26-114(11), C.R.S., as amended.
Platte.Valley placed first,Yuma WELD COUNTY, COLORADO 14. Nonresident Exemption. All sales of tangible personal
second and University third, property n which a specific ownership tax hasbeen paid or is
BY: NARY ANN FEUERSTEIN payable shall be exempt from the subject sales tax when such ales
Roosevelt placed seventh. COUNTY CLERK AND RECORDER meet both of the following conditions:
Members competing in the AND CLERK To THE BOARD
( The purchaser is nonresident r has his principal •
meet are David Eden, Kristy 8Y: Mary Reiff,Deputy place of business outside of the County.
Alexander, Alan Palmer and (b) Such tangible personal property is registered or
required to be registered outside the limits of the County
Brent Martin on varsity; Mark PUBLISHED: February 8, 15, and 22, and March 1. 1990, in The New News; under the laws of the State of Colorado.
Havens, Rudy Maldonado, Tina and four consecutive weeks in Farmer and Miner, Fort Lupton Press,The
Greeley Daily Tribune, Johnstown Breeze, Longmont Times-Cell, La Salle 15. E%econsir construction
Materials Subject to Use TTaax`
Monroe and Dotti Milner on Leader. North Weld Herald, Pine Bluffs Post, Platte Valle y Voice, The value f d building materials fn w ax
junior varsity; and Seth Briggs, Platteville Herald,and Windsor Beacon has previously been ucollected by he County shall be exempt from the
County sales tax imposed by this Resolution if the materials are
Danny Yost, Ryan Hays, Darrel RESOLUTION delivered by the retailer or his agent to a site within the limits
Baird, Michelle Faanacht, Becky of the County.
Lisa F'an RE: REVENUE: AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF 16. Plate Of Sale. FO[ pu[poses Of this =::::17,,i
esolution, all
Garcia, Franck, Rusty ONE PERCENT (IB) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL retail sail'ea;'' animates a[ the place of bu si neaa Of the
Martin, Eric Podtberg, Dawn PROPERTY AND TIIE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY, AND a Cons
A COUNTYWIDE USE TAX OF ONE PERCEN'C (1 el ONLY FOR TIIE PRIVII.ECE CF retailer, unless the tangible personal property sold is delivered by
Dempsey and Oscar Herrera. USING OR CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING the retailer or his agent to a destination outside the limits of the
7l. RHS
MATERIALS PURCHASED AT RETAIL, AND FOR THE PRIVILEGE OF STORING, County or to a common carrier for delivery to a destination outside
The RHS varsity team will USING OR CONSUMING IN WELD COUNTY ANY MOTOR AND OTHER VEHICLES the limits of the County. If a retailer has no permanent place of
compete in the district meet on PURCHASED AT RETAIL oN WHICH REGISTRATION IS RFOUIRED; AND PROVIDING business in a t un he Coty,[O[ has m e than et one plaec Of buainesa, the
March 3 at North Valley Middle TORTHE SAL ST AN AOD USE'T ccLL TE ECDPFAU PROVIDING FORDLE ANTECTIONEcm Purpose r ofl the sales' tax neimposedl by1his Resolutionedahall the
School in J ASRlle.The students THE PROPOSALS CONTAINED HEREIN determined by the provisions of Article 26 of Title ]9, C.R.S.,ended, and by the rules and regulations promulgated by the will compete to qualify to attend Department of Revenue of the State of Colorado.
the state meet in Durango. WHEREAS, the Board of County Commissioners of Weld County,
Tile Colorado, pursuant to Colorado statute and the Weld County Home Rule 17, Sales Tax License. No separate County sales tax license
meet begins at 9 am.,with oral Charter, is vas Led with the authority of administering the affairs shall. be required. Any person engaging in the business of selling
of Weld County, Colorado, a rid tangible personal property at retail or furnishing certain services
rounds at 10 e,m, s herein specified shall annually obtain and hold a state license
WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S.), as required by Section 39-26-103, C.R.S., as amended.
authorizes counties to levy a countywide sales and use tax upon the
Business approval
of the majority of the registered electors of the county
o 'c 18. Vendor's Pee. At the time of making a monthly return of
v Ling h proposal, and the sales taxes required by this Resolution, every retailer shall be
WHEREAS Weld County (the County) has not heretofore im entitled to subtract from the sales o tax remitted ea sum equal to
posed any three and one-third percent 13 1/311 f said tax as a fee, which fee
News •alas or use tax, and hall be known as the 'Vendor's Fee.' Any retailer delinquent u in
remitting said tax shall forfeit such Vendor's Fee unless good case
WHEREAS, the Board of County Commissioners of Weld County, be shown for the delinquent remittance.
Mike Ferrell
Colorado (the Board) finds that the imposition of a sales and use
Fer re]l and Tim Battare tax of one..percent (It) will permit the County to reduce its 1991 ad 19. Collection, Administration and Enforcement. The collec-
Ball a,. valorem property tax mill levy equivalent to the amount collected, tine, adm n ;On and enforcement of the sales tax imposed by
designated,,� International
kr and this Resolution shall be performed by the Executive Director of the
Rainbow Carpet Deper as
WHEREAS, the Board finds that it is in the beet interests of the ecollection,rtment of,eadministration venue of the tand enforcement of the Colorado ate of Colorado in the same nState
Dyeing and cleaning, Inc., for the prevent and future inhabitants and citizens of the County to sales tax. The provisions of Article 26 of Title 39, C.R.S., es
the Johnstown-Milliken submit a one percent 1111 sales and use tax proposal the amended, and all rules and regulations promulgated by the Executive
area, registered electors'of the County. Director of the Department of a aev e hereunder, are incorporated
Rainbow International is theherein by this reference and shall govern the collections,
NOW, THEREFORE, BE IT RESOLVED by the Board of County administration, and enforcement of the sales tax imposed by this.
largest on-location carpet dyeing Commfaslonera of weld County, Colorado:
and cleaning compan in the GENERAL PROVISIONS Pursuant to Section 29-2-106, C.R.S., as amended, the Board
pan shall, following the special election of March 20, 1990, and prior
world with over Z franchises I. Pureose. The purpose of this Resolution is, upon the to May 17, 1$990, request the Executive Director of the sa Department of
sold in the United States, approval f majority of registered electors voting o such Revenue to'administer a collect d distribute the lee tax hereby
Bahamas, proposal, to impose a sales tax of one (111 upon the sale at retailimposed. The Board,' t the time of making such request, shall
Canada,Australia The Bahamas of tangible personal property and the furnishing of certain services provide the following documents to the Executive Director of the
in the County, and to impose a use tax of one percent (111 only for Department of Revenue:
Fiance,England,Taiwan,Guate- the privilege materials
of
using or consuming in the aC1ounty any construction
mala and Guam. and building a erials purchased mat retail, d for the privilege f
(a)Rainbow storing, using or consuming the[County any motor and other Clerk copy
Recorder.
f this Resolution, certified by the County
International is vehicles, purchased a ail on in
registration i required, all e
famous for its ability to dye,tint, in accordance with the provisios of Article 2 of Tile 29, C.R.S.,
which[provisions are incorporated herein by this reference. The (b) Affidavits of publication of this Resolution,
and colorize carpet and uphols- sales and use tax shall become effective on July 1, 1990. proved herein. as
tery on location and has recently 2. Statutory Definitions Incorporated. For purposes of this (c) An Abstract of Election Results, certified as to the
developed the technology to dye Resolution, he definitions f the as contained herein shall be by a majorit registered
technology ion s defined in Sections ]9-26-102 and J9-26-201, C.R.S., ce mended, approval of the sales tax of the
any type of design on on-location which definitions are incorporated herein by this reference. qualified electors of Weld County voting thereon.
carpets.The other specialities are SALES TAX
chemical shampooing, deep soil In the event that the to
Director of the Department of
3. Tax Levied. There is hereby levied, and there shall be Revenue fails or to Eu des t collect the sales tax imposed by this
extraction, fiber protection, collected and paid, a sales tax in the amount as in this Resolution Resolution, the Board sh al be enforcement
of
sto uch coltprovide for the
provided, upon the sale at tail of tangible personal proper[ and collection, administration or enforcement f s h sales tax to the
carpet repair, flood and water the furnishing of certain services, as provided in ]9-26Y 104, extent permitted by law or to amend this Resolution to comply with
restoration,fire restoration,odor C.R.S., as amended. the requirements of the Department of Revenue.
control and drapery cleaning. 4. No Tax on Tax. The amount subject to tax shall not USE TAX
include the amount of any sales or use tax imposed by Article 26 of 20. Property Taxed. There is hereby levied and there shall be
Correction Title 39, C.R.S., as amended. a collected and paid a countywide use ax of one percent (111 a only for
5. Delivery Charge. The gross receipts from sales shall the privilege of using or consuming tin Weld Countyany con action
and building materials purchased at retail and for the privilege of
include delivery charges when such charges are subject to the State storing, using or consuming any motor and other vehicles purchased
Our apologies to RHS wrestler Sales and Use Tax imposed by Article 26 of Title 39, C.R.S., as en retail on which registration is required.
ended, regardless of the place to which delivery is made.
Chris Montano. His name am 21. Definition. For purposes of this Resolution, the term
6. Picked Up Building Materials. No sales tax shall apply to 'construction and building materials' shall can any tangible
appappearedinW recd in last the sale of construction and building materials, as the term is used personal property which is stored, used or consumed in the County,
week's Athlete of the Week ad in section 29-2-109, C.R.S., as amended, if such materials ere and which is intended to become part of, attached to, or a component
picked up by the purchaser and if the purchaser of such materials of any building, structure, road o appurtenance in the County.
listing district wrestling champs, presents to the retailer a building permit or other documentation
su
ch to su h local government evidencing o that a local use tax 22. Use Tax Exemptiona. In n event shall the use tax imposed
has been paid or is required t°be paid, by this Resolution extend or apply:
Breeze 7, rood Stamps. No sales° e tax shall apply to the sale (a) To the storage, u consumption of any tangible
closed today of food purchased with food etampame exists purposes of this personal property the sale of which is subject to a retail
paragraph, 'food' gall have the same caning as provided in 7 sales tax imposed by Weld County.
D.E.C. Section 2012(g), as such section on October 1, 1987,
r is thereafter amended. (b) To the storage, use or consumption of any tangible
The Johnstown Breeze office Will or
8. Supplemental Foods. Na sales r use tax.shall apply to personal property purchased for resale in the County,
be closed today while staff the sale of food purchased with funds or
by the special either in its original form or a n ingredient of
members supplemental. food program for women, infants, and children, 42 manufactured or compounded product,as
the regular course
attend the annual U.S.C, Section 1786. For the purposes of this paragraph, 'food, of a business.
e
Colorado Press shall have the ax meaning as provided in 42 U.S.C. Section 1786, lc) To the storage, use, or consumption of tangible
Association as such Section a exists on October 1, 1987, or is thereafter amended. personal property brought into the•County a nonresident
convention. We'll be open as g, previously Taxed by a County. No sales c shall apply to thereof for his own storage use, or consumption while
usual tomorrow, the sale of tangible 1 ax temporarily with the County; however, this exemption does
of services if the transaction pwasepre a purchaser subjected to or the furnishing
no the• not apply to the storage, u or consumption of tangible
tax lawfully imposed the by another personal property brought into this by a nonresident
or use onor user a
county, equal c o s r in a of that sought to be imposed by Weld to be used in the conduct of a business in this state.
County Colorado. A credit shall be granted against the sales tax
GETH :'GErTlinillESI:7:Og imposed by Weld County, Colorado, with respect to such transaction (d) To the storage, use, or consumption of tangible
equal in amount co the lawfully imposed local sales or use. tax personal property by the United States Government or the
previously coy [aid by the purchaser ° user to the previous county. State of Colorado, or 1[s institutions, or its political
The amount f the credit shall not ex eed the sales tax imposed by subdivisions in then tai capacities■� Weld County, Colorado. - governmental capaei lee only or by
RS07448 MIYiS religious or charitable corporations in the conduct of
10. Adoption of State Rules and Regulations. The imposition their regular religious or charitable functions.
of the tax on the sale at reveal of tangible personal property and
the furnishing of certain services subject to this tax shall be in
R accordance with schedules set forth in the rules rand regulations of
the Colorado Department of Revenue, and in accordance with any
; regulations which way be enacted by separate Resolution f the
.:" ..................::: Heard.
14-Breeze,February 22,1990 •
FOR THE RECORD
(e) To the storage, use, or consumption of tangible MISCELLANEOUS
R H S band
personal property by a person engaged in the business of 32. Percent Limitation not Violated. Based on state and
manufacturing or compounding for sale, profit, or use any municipal sales and use tax rates existing on the date of adoption
article, substance, or commodity, which tangible personal of this Resolution, the Board hereby finds and determines that the
property enters into the processing of or becomes an seven percent limitation,provided in Section 29-2-108, C.R.S., as
concert set ingredient
ic r component part of t furnitshed
he service amended, will be exceeded in at leastone municipality is esolu the
whichmanufactured,en compounded,artftor fu rots or and the County , the County sales and use tax imposed ni this Reitin the
ontaine label, or the furnished shipping case thereof. However, there i no prohibition against the imposition of the sales
and use tax by weld County because the County Sales and Use Tax does
(f) To the storage, use, or consumption umption of any article of not e. eed percent 1141, pursuant to Section 29-2-100(3),
Tuesday night is the annual tangible personal property the s sale or use
of which has c.R.5 ,caa amended.
winter concert at Roosevelt High already been subjected to a sales or use tax of another 33. Effective Date-Applicability. Upon adoption by the
School county equal to or in excess of that imposed by this electorate at the special election,this Resolution shall become
Resolution. A credit shall be granted against the use tax effective and in force at 12:01 a.m. on July 1, 1990, and shall
The concert starts at 7:30 p.m. imposed by this Resolution with respect to a person's remain effective until repealed by the Board (subject to any rights
and a chili supper will be served storage, use, or consumption in the County of tangible of the owners of outstanding bonds).
personal property purchased by him in a previous county. 3t. Statutory References. All statutory citations in this
before the concert. The supper, The amount of the credit hall be equal to the tax paid by y
Resolution shall be construed to refer t such statutes s the s
sponsored by the music depart- him by reason of the imposition of a sales or use tax of a have been heretofore amended, and, subject same
e previous¢count on his purchase or for the property. ma g as same may hereafter a be amended
men[ and band mothers will The
y pu x prop r y. owners of outstanding bonds, he
The amount of the credit shall not exceed the tax imposed from timet°time.
Start at 6 p.m. Cost'is $3 for by this Resolution.
adults and$2 for students. 35. Amendments. Except as to the one percent (11) rate of the
(g) To the storage use, or consumption of tangible sales and use tax, the provisions of this Resolution may be amended
For reservations call Joyce personal property and household effects acquired outside by Resolution of ins Tara ,subject, however, co any rights gf
of sthe County and brought into it b a nonresident of outscend ing bondsl; and such amendment need not be
Klein at the high school, 587- y submitted to the electors of the county fur their approval.
4633.Those who wish to attend acquiring residency.
the concert only do not need (h) To the storage or a of a motor vehicle if the owner 36. Severabiiity. If any section, subsection, paragraph,
is or was at the time of purchase, a nonresident of thesentence, clause or provision of this Resolution shall be adjudged
reservations. County and he purchased the vehicle outside of the County tfn beThlnvalia o unenforceable, the invalidity or unenforceablli ty
Performers for the evening will use y y ° su aeTtr°n,r paragraph, clause or provision snail not affect
for outside the Count and actually so used it for a of ,he remaining s ti paragraphs, clauses or provisions of his
nY
be the Milliken Middle School substantial and_.primary purpose for which it was acquired Resolution. It is the ii ion of the Board that the various carts
and he registered, titled, or licensed said motor vehicle of this Resolution are severable.
beginning and advanced bands, outside of the County. The above and foregoing Resolution w duly moan and
the middle school choir and the it T° the storage consumption of any seconded, adopted by the following vote on the 29th motion of January,
Roosevelt High School Concert construction and building°m or
and motor and other 1990, A.D.
Band. ` hicles on which registration is required if a written �-/ BOA�D OF COUNTY COMMISSIONERS
Contract for the purchase thereof was entered into prior ATTEST: T M� ,s WE COUNTY, m
to the effective date of this use tax. // ., WE
Johnstown u or ¢ weld County o lurk and Recorder
(j) To the storage, umption of any and clerk t the Board a Gene B chairman
construction and buildings¢materials nrequired r made /
police_ necessary in the performance of any construction contract \ ' / ,
bid, let, r entered into f any online prior t0 the BY. , ,�a,r'o ((( t�� George xertnedy, P[o em��
effective date of this Resolution.
Deputy County lurk
EXCUSED
APPROVED AS TO FOAM: Constance L. Harbert
Feb.15,11.16 a.m.•A resident . Motpr and Daher Vehicle use Tax collection. The use tax
ptherd vehicle is this Resolution shall on applicable to eon i mregr red e'.'//X,;,./
on N.Greeley Ave.reported his other vehicle purchased at retail which registration is required � �4 C.W. Kerb '
by the laws e0 the State etf Colorado, and ee re9lstracto shell be /,/
car tires were slashed.5:03 p.m.: mace ed any mot r or other vehicle Esh which rfti°n is ,44— County Attorneys r I's" J'
A traffic accident at the corner required, and no certificate of title shall be issued for such WreefirA
of North Sewed St and Parish vehicleaochoor a mobile hom by the Colorado Department of Revenue
or is cion authorized
agent until any tax Rduseo upon the storage use, or
Ave. resulted in minor damage c° pursuant to his loci on hall b °list r ed
i bye the County Clerk antl Recorder, a the authorized agent of the
to both cars,and David Crespin, Colorado Department of Revenue. The sproceeds of the tax shall
De paid to the County periodically in ordance wtchuae agreement
28,of Milliken received a ticket o be entered by and between cnT c°u tic ya ana cne co mraa°noeparcment
for no insurance, of Revenue.
•
KunerFeb 16,10:34 e as A home on to. Construction and Butldin Materials use Tax Collection. THESE ARE THE DAYS
Ave. was broken into The `°lieTtiTn`Tf the Tae to �" °r,�trTTtiTn and boils
isle shall be ad his estimate
stere0 c the di etc on °f cne Bt fib
sometime during the month of useecax may be paid by ii atexthr°ugn oneipayment of the tax
January. Nothing was taken but cne pet a ea mf°[ building and T nstru<itTn. Aa
^a'J' thisrnme t [°`[he estimate procedure ngovy any
payment °E TOSAVE6%..•
a chair was damaged. 1:43 p.m.: thin use tax may be made by the filing by any applicant for a
building permit of l affidavit staring that the applicant intends
The theft of rental property was to purchase all building and construction materials necessary for
reported from Trinidad video. the prTieot dee°ribea in the building permit appliTa1 from a
lieenaen retailer located within the County. edure building pabove
8:28 p.m.: A suspicious vehicle aall tit who lire the altr.rn�tlpu procedure receipt
ea above FEBRUARY�O 24
shall maintain and preserve decal lea purchase and steep[ records
on Highway 60 was reported. which shall be subject to inspection and audit by employees of the r
Feb 17,8:55 p.m.:A suspicious Board, and any oapai0 taxes sue sna01 be subject t° co lleTtions.
The collection and administration Tf the use to imposed by this
person was reported on Parish Resolutsubstantially
shall be performed a direction adm ins soars n
Ave. enforcement o the l her at
of t collection, of Colorado. and a
P P enforcement°f the`=ale=a d Use of the Slate of Colorado.
Hurry in to see your
Feb 18 7 m.: A complaint OFF OF TAX REVENUES
was made of loud music on Pioneer sales repre
North Second St. 25. No Distribution to polities. The Board has
presently determined not en esdistribute any percentage or portion of sentative during
Also taken care of were two the sales d tax revenues municipalitiesnwithin the County.
dog complaints, two assists to Tne maximum 1991 ad valorem p p tYtaI mill rev H'eeeertree under Pioneer Days. F
P Section 19 J of Ar tv cle IV of the Weld County ome Rule Charter
other agencies,one citizen assist shall be reduced fur fiscal year 1992, and the base calculation for 4,Jr
one open door, and one bad subsequent fiscal years' by an amount equivalent ` the-" ` mount Pick up a free sweat
-
one of sales and use [ax collected during the period of Julys 1,a 1990,
check. through June 30, 1991. The collections shall be prorated for shirt*,too!Special
deposit in relationship to the mill levy of the weld County General
Fund, Road and Bridge Fund, Capital Expenditure Fund, and 6%savings soon wit
Contingency Fund d - be used for any expenditures authorized in
(III i I Fi ken the above mentioned funds. Specific
i as am for the above end on every Pioneer®calculations and pr rations shall b determined ants by he Weld
County Director of Finance. brand product you
11 O l i C e ELECTION purchase!We have
1� 26. Submission to Electors. Pursuant to Section 29-2-104(3), the performance
Feb 13,5:15 p.m.:lino teenage C.R.S., as amended, there being no general election within 120 days
after the adoption of this Resolution, the sales and use tax ?
girls, ages 15 and 16 were proposal documented in this Resolution shall be referred to the and savings you
arrested for fighting at Milliken qualified and registered electors of weld County at a special
election to be held on Tuesday, March 20, 1990, the question to be won't want to miss
Middle School.They were taken submitted to the qualified registered electors shall be as follows:
to the Milliken police station SHALL A COUNTYWIDE SALES AND USE TAX OF WELD . .
where they were issued sum- COUNTY, COLORADO, AT THE RATE OF ONE PERCENT •Swcatshirtavalablcfrompr-
mops,and were released to their 1141, BE LEVIED AND IMPOSED FOR THE PURPOSE OF N[talmgsalesrepmsentanves
REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY, mthqualiWmgpurchase
parents. IN OF THEORBOARD OFANCE H THE COUNTYPROPOSAL AND COMMI COMMISSIONERS OF RESOLUTION
Feb 14, 5 p.m.: Harassing COUNTY?
de:::::::::::::::::
27. Publication of Resolution. The County Clerk and Recorder 000000 0004
phone calls were reportedly
made to a person on N. Olive la hereby authorised and directed o publish the full text ofthis See your Pioneer sales
Resolution four separate t mss, a week apart, in The New News, the
Avenue. 6:05 p.m.: Jimmy legal nerepaper of general circulation in the County. representative during Pioneer Days:
Martinez, 18, of Milliken was 28. Publication of Notice of Close of Registration. The
issued a summons for driving County Clerk and Recorder is hereby authorized to publish a notice
without a drivers license and eongerning the clove of r goTratton £orrche election in The New
Nava, the legal n wspaper of general ci culation in the County.
driving under suspension. WALTER SEELE
LE
Feb 17,8 a.m.:Police handled 29. Posting and Publication of Election Notice. The County PIONEER SEEDS
a juvenile problem at MMS.3:15 Clerkicuo el Ro°ncder acn pollen lacers tales$[ethos tea tT
• nap y pos ac a g p a ys press p.m.:A dog was reported stolen to the election, the notice required by Section 1-6-102, C.R.S., 22484 WELD CO. RD.21
ended. The County Clerk and Recorder is hereby further authorized
from a residence on N. Jose-
and directed to post conspicuously in her office and to publish a MILLIKEN, CO 80543
phine Ave. notice of electron to The New New to least once -2 least run days , PH.:DAY 587-2216-EVE.352-7647
prior to the election, pew News, a Section nce at l C.R.S., as
Feb 18, 5 p.m.: Michael amended.
Esquibel, 20, of Greeley was 30. Canvass. Immediately after the closing of the polls, the
issued a summons for an open eleTtSTn ofricers shall deliPer the ballTC tuxes containing tea PIONEER.
ba lloc cards co the counting center. Tne results acco i duo tied
container on Broad SL 8.45 p.m: mina county canvassing Board co be TanvaaBea according c° law.
f, upon canvassing cne voce, is appears 'heat a majority of the
Officers responded [o a family regiocerea quallfiea elecmro yncing at soon elertion nave F°tea i
problem on Broad St favor of the sales and use tax proposal, the Board i authorized to BRAND•PRODUCTS
and shall implement the imposition of such sales and use tax. a
Feb. 19, 7:57 p.m.: A loud 31. Conduct of election. The election shall be held. All sales are subiecttothe terms of labeling and sale documents
music complaint was made on conducted and the results thereof shall be determined, so far as .Registered trademark of Pioneer Hi-Bred International.Inc Des Moines Iowa U SA
Broad St. Practicable, in conformity with the provisions of the Colorado
Election Code of 1980 as amended.
Also taken care of were four
animal complaints,two assists to
other agencies,a false alarm,and
one case of found property.
Affidavit of Publication
STATE OF COLORADO
County of Weld ss.
I A.Winkler Riesel of said County of Weld being duly sworn.say
that I am publisher of
LA SALLE LEADER
that.the same is a weekly newspaper of general circulation was
printed and published in the town of
LA SALLE
in said county and state that the notice of advertisement,of which
the annexed is a true copy has been published in said weekly
newspaper for
QZ,tn/ consecutive weeks:
that the notice was published in the regular and entire issue of every
number of said newspaper during the period and time of publication
of said notice and in the newspaper proper and not in a supplement
thereof:that the first publication of said notice was contained in the
isd newspaper bearing the date of
7 A.D..19CO and the last publication
thereof.In th of said newspaper.bearing date.
the y"� day of
that the said
LA SALLE LEADER
has been published continuously and uninterruptedly during the
period of at least fifty-two consecutive weeks next prior to the first
Issue thereof containing said notice or advertisement above referred
to: and that said newspaper was at the time of each of the
publications of said notice duly , at purpose within the
meaning of an act entitled. "An Act Cone ng Legal Notices.
Advertisem and Publications and the ees of Printers and
Publishers 1. and to flail Acts and Parts of Acts in
C t wi th CMS 0 Act" April 7. 1921,and -
all th f, y amended an act
a 923• ac May 13, 1.
Publisher
`—r d and sworn to before me this c:1 day of
j '1
Notary Public
415 DENVER AVENIE
FT. LUPTON, CO 80621
My commission expires June 1992
My Commission expires June 30, 1992
Paste 18 N-2 Feb. 28, '199.
NOTICE OP SPECIAL ELECTION 7. Pood 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,
In accordance with.the Resolution by the Board of County Comiseionere or is thereafter amended.
of Weld County Colorado.and pursuant to CRS 29-2-103.as amended,a special 8. Supplemental Foods. No sales or use tax obeli apply election is hereby called and shall be held on Tuesday. March 20, 1990. P pP y to
the sale of food purchased with funds provided by the special
At such special election: supplemental food program for women, infants, and children, 42
U.S.C. Section 1786.. For the purposes of this paragraph, "food"
(a) Voters shall cast ballots for or against imposing a countywide shall have the same moaning as provided in 42 U.S.C. Section 1786,
sales ado,u• car of Weld County, Colorado, at the rate of o as such Section exists on October 1, 1987, or is thereafter amended.
percent (lf)a for the purpose of reducing the ad valorem property 9. Previously Taxed by a County. No sales tax shall apply to
tax mill levy. ni Y
the sale of tangible persona property at retail or the furnishing
(b) The full text of the Resolution proposing the sales end use tax is of services if the transaction was previously subjected to a sales
published along with this notice. 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
Dated this 29th day of January, 1990. 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.
BOARD OF COUNTY COMMISSIONERS The amount of the credit shall not exceed the sales tax imposed by
005.5 COUNTY.COLQRADO Weld County, Colorado.
BY: MART ANN FEUERSTRIN 10. Adoption of State Rules and Regulations. The imposition
COUNTY CLERK AND RECORDER of the tax on the sale at retail of tangible personal property and
AND CLERK TO THE BOARD the furnishing of certainservices subject to this tax shall be in
accordance with schedules set forth in the rules and regulations of
HY: Mary Reiff,Deputy the Colorado Department of Revenue, and in accordance with any
regulations which may be enacted by separate Resolution of the
Board.
RESOLUTION
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.
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF
ONE PERCENT (1%) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL 12. Delivery Charges Included. The gross receipts from sales
PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY. AND shall include delivery charges, when such charges are subject to the
A COUNTYWIDE USE TAX OF ONE PERCENT (1%) ONLY FOR THE PRIVILEGE OF sales and use tax of the State of Colorado imposed by Article 26 of
USING OR CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING Title 39, C.R.S., as amended, regardless of the place t0 which
MATERIALS PURCHASED AT RETAIL, AND FOR THE PRIVILEGE OF STORING, delivery is made.
USING OR CONSUMING IN WELD COUNTY ANY MOTOR AND OTHER VEHICLES
PURCHASED AT RETAIL'.ON WHICH REGISTRATION IS REQUIRED; AND PROVIDING 13. General Exemptions. There shall be exempt from sales
FOR A REDUCTION IN AD VALOREM PROPERTY TAX IN AN AMOUNT EQUIVALENT taxation under the provisions of this Resolution all of the tangible
TO THE SALES AND USE TAX COLLECTED; AND PROVIDING FOR AN ELECTION ON personal property and services which are exempt under Section
THE PROPOSALS CONTAINED HEREIN 39r26-114, 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),
WHEREAS, the Board of County Commissioners of Weld County, 39-26-114(1)(a)(XX), 39-26-114(15) and 39-26-114(16), C.R.S., ae
Colorado, pursuant to Colorado statute and the Weld County Home Rule amended, as said sections were amended or enacted pursuant to N.B.
Charter, is vested with the authority of administering the affairs 1330 approved-May 22, 1987, and effective October 1, 1987; the
of Weld County, Colorado, and exemption for,sales and purchases of electricity, coal, wood, gas
(including natural, manufactured, and liquified petroleum gas), fuel
WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S.), oil or coke sold to occupants of residences as specified in Section
authorizes counties to levy a countywide sales and use tax upon the 39-26-114(1)(a)(MCI), C.R.S., as amended; and the exemption for
approval of the majority of the registered electors of the county sales and purchases of machinery or machine tools, as specified in
voting on such proposal, and Section 39-26-114(11), C.R.S., as amended.
WHEREAS Weld County (the County) has not heretofore imposed any 14. Nonresident Exemption. All sales of tangible personal
sales or use tax, and property on which a specific ownership tax has been paid or is
payable shall be exempt from the subject sales tax when such sales
WHEREAS, the Board of County Commissioners of Weld County, meet both of the following conditions:
Colorado (the Board) finds that the imposition of a sales and use
tax of one.percent (1%) will permit the County to reduce its 1991 ad (a) The purchaser is a nonresident or has his principal
valorem property tax mill levy equivalent to the amount collected, - place of business outside of the County..
and
(b) Such tangible personal property is registered or
WHEREAS, the Board finds that it is in the best interests of required to be registered outside the limits of the County
the present and future inhabitants and citizens of the County to under the laws of the State of Colorado.
submit a one percent (1%) sales and use tax proposal to the
registered electors of the County. 15. Exemption for Construction Materials Subject to Use Tax.
The value of construction and building materials on which a use tax
NOW, THEREFORE, BE IT RESOLVED by the Board of County has previously been collected by the County shall be exempt from the
Commissioners of Weld County, Colorado: County sales tax imposed by this Resolution if the materials are
GENERAL PROVISIONS delivered by the retailer or his agent to a site•within the limits
of the County.
•
1. Purpose. The purpose of this Resolution is, upon the 16. Place of Sale. For purposes of this Resolution, all
approval of a majority of registered electors voting on such retail sales are consummated at the place of business of the
proposal, to impose a sales tax of one (1%) upon the sale at retail retailer, unless the tangible personal
of tangible personal property and the furnishing of certain services t property sold is delivered the
e
in the County, percent (1%) only for the retailer rtoor his agent i a destination outside the limits i of
and to imposes a use tax of one County or a common carrier for delivery to a destination outside
the privilege of using or consuming in the County any construction the limits of the County. If a retailer has no permanent place
and building materials purchased at retail, and for the privilege of business in the County, or has more than one place of busineca, the storing, using or consuming in the County any motor and other place or places at which the retail sales are consummated for the
ehicles, purchased at retail on which registration is required, all purpose of the sales tax imposed by this Resolution shall be
in accordance with the provisions of Article 2 of Title 29, C.R.S., determined by the
as
which provisions are incorporated herein by this reference. The provisions af Article t2 n.of Title 39, C.R.S., he
amended, and by the rules and regulations promulgated by the
sales and use tax shall become effective on July 1, 1990. Department of Revenue of the State of Colorado.
2. Statutory Definitions Incorporated. For purposes of this 17. Sales Tax License. No separate County sales tax license
Resolution, the de initions of the words contained herein shall be shell be required. Any person engaging in the business of selling
as defined in Sections 39-26-102 and 39-26-201, C.R.S., s amended, q g g
which definitions are incorporated herein by this reference. tangible personal property at retail or furnishing certain services
as herein specified shall annually obtain and hold a state license
SALES TAX as required by Section 39-26-103, C.R.S., as amended.
3. Tax Levied. There is hereby levied, and there shall be 18. Vendor'. Fee. At the time of making a monthly return of
collected and paid, a sales tax in the amount as in this Re lution the sales taxes required by this Resolution, every retailer shall be
provided, upon the sale at retail of tangible personal property and entitled to subtract..from the sales tax remitted a sum equal to
the furnishing of certain services, as provided in 39-26-104, three and one-third portent (3 1/3%) of said tax as a fee, which fee
C.R.S., as amended. shall be known as the "Vendor's Fee." Any retailer delinquent in
remitting said tax shall forfeit such Vendor's Fee unless good cause
4. No Tax on Tax. The amount subject to tax shall not be shown for the delinquent remittance.
include the amount of any sales or use tax imposed by Article 26 of 19. Collection, Administration and Enforcement. The collec-
Title 39, C.R.S., as amended. tion, administration and enforcement of the sales tax imposed by
•
5. Delivery Charge. The gross receipts from sales shall this Resolution shall be performed by the Executive Director of the
include delivery charges when such charges are subject to the State Department of Revenue of the State of Colorado in the same manner as
Sales and Use Tax imposed by Article 26 of Title 39, C.R.S., as the collection, administration and enforcement of the Colorado State
amended, regardless of the place to which delivery is made. sales tax. The provisions Article 26 of Title 39, C.R.S., as
amended, and all rules and reegg Article
promulgated by the Executive 6. Picked Up Building Materials. No sales tax shall apply to Director of the Department of Revenue thereunder, are incorporated
the sale of construction and building materials, as the term is used herein by this reference and shall govern the collections,
in Section 29-2-109, C.R.S., as amended, if such materials are administration, and enforcement of the sales tax imposed by this.
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. -
• Feb. 28. 1990 N-2 Page 19
made of any motor or other vehicle for which registration is
Pursuant to Section 29-2-106, C.R.S., as amended, the Board required, and no certificate of title shall be issued for such
shall, following the special election of March 20, 1990, and prior vehicle or for a mobile home by the Colorado Department of Revenue
to May 17, 1990, request the Executive Director of the Department of or its authorized agent until any tax due upon the storage, use, or
Revenue to administer, collect and distribute the sales tax hereby consumption thereof pursuant to this Resolution shall be collected
imposed. The Board, at the time of making such request, shall by the County,Clerk and Recorder, as the authorized agent of the
provide the following documents to the Executive Director of the Colorado Department of Revenue. The proceeds of the use tax shall
Department of Revenue: be paid to the County periodically in accordance with an agreement
• to be entered by and between the County and the Colorado Department
(a) A copy of this Resolution, certified by the County of Revenue.
Clerk and Recorder.
24. Construction and Building Materials Use Tax Collection.
(b) Affidavits of publication of this Resolution, as The collection of the use tax for construction and building
proved herein. materials shall be administered et the direction of the Board. The
use tax may be paid by estimate through the payment of the tax at
(0) An Abstract of Election Results, certified as to the the time permits are issued for building and construction. As an
approval of the sales tax by a majority of the registered alternative to the estimate procedure provided above, payment of
qualified electors of Weld County voting thereon. this use tax may be made by the filing by any applicant for a
In the event that the Executive Director of the Department of building permit of an affidavit stating that the applicant intends
to purchase all building and construction materials necessary for
Revenue fails or refuses tocollect the sales tax imposed by this the project described in the building permit application from a
Resolution, the Board shall be authorized to provide for the
collection, administration or enforcement of such sales tax to the licensed retailer located within the County. Every building permit
extent permitted by law or to amend this Resolution to comply with applicant who utilizes the alternative procedure provided above
the requirements of the Department of Revenue. shall maintain and preserve detailed purchase and receipt records
which shall be subject to inspection and audit by employees of the
USE TAX Board, and any unpaid taxes due shall be subject to collections.
-.
The collection and administration of the use tax imposed by this
20. Property Taxed. There is hereby levied and there shall be Resolution shall be performed at the direction of the Board in
collected and paid a countywide use tax of one percent (I8) only for substantially the same m her as the collection, administration and
the privilege of using or consuming in Weld County any construction enforcement of the sales and Use Tax of the State of Colorado.
and building materials purchased at retail and for the privilege of USE OF TAX REVENUES
storing, using or consuming any motor and other vehicles purchased
at retail on which registration is required. 25. No Distribution to Municipalities. The Board has
21. Definition. For purposes of this Resolution, the term presently determined not to distribute any percentage or portion of
'construction and building materials' shall mean any'tangible the sales and use tax revenues to municipalities within the County.
The maximum 1991 ad valorem property tax mill levy authorized under
personal property which is stored, used or consumed in the County,
and which is intended to become part of, attached to, or a component Section 14-7 of Article XIv of the Weld County Home Rule Charter
of any building, structure, road or appurtenance in the County. shall be reduced for fiscal year 1992, and the base calculation for
subsequent fiscal years, by an amount equivalent to the net amount
22. Use Tax Exemptions. In no event shall the use tax imposed of sales and use tax collected during the period of July 1, 1990,
by this Resolution extend or apply: through June 30, 1991. The collections shall be prorated for
deposit in relationship to the mill levy of the Weld County General
Fund, Bead and Bridge Fund, Capital Expenditure Fund, and
la) To the storage, use or consumption of any tangible
personal property the sale of which is subject to a retail Contingency Fund and can be used for any expenditures authorized in
sales tax imposed by Weld County. the above mentioned funds. Specific amounts for the above
calculations and pro rations shall be as determined by the Weld
(b) To the storage, use or consumption of any tangible
County Director of Finance.
personal property purchased for resale in the County,
either in its original form or as en ingredient of a ELECTION
manufactured or compounded product, in-the regular course 26. Submission to Electors. Pursuant to Section 29-2-104(3),
of a business. C.R.S., as amended, there being
(c) To the storage, use, or consumption of tangible no general election within 120 days
personal property brought into the County a nonresident after the adoption of this Resolution, the sales and use tax
thereof for his own storage, use, or consumption while Proposal documented in this Resolution shall be referred to the
temporarily with the County; however, this exemption does qualified and registered electors of Weld County at a special
not apply to the storage, use, or consumption of tangible election to be held on Tuesday, March 20, 1990, the question to be
personal property brought into this state by a nonresident submitted to the qualified registered electors shall be as follows:
to be used in the conduct of a business in this state. SHALL A COUNTYWIDE SALES AND USE TAX OF WELD
(d) To the storage, use, or consumption of tangible COUNTY, COLORADO, AT THE RATE OF ONE PERCENT
personal property by the United States Government or the (18), BE LEVIED AND IMPOSED FOR THE PURPOSE OF
State of Colorado, or its institutions, or its political REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY,
subdivieicns in their governmental capacities only or by IN ACCORDANCE WITH THE PROPOSAL AND RESOLUTION
religious or charitable corporations in the conduct of OF THE BOARD OF COUNTY COMMISSIONERS OF WELD
their regular religious or charitable functions. COUNTY?
(e) To the storage, use, or consumption of tangible 27. Publication of Resolution. The County Clerk and Recorder
personal property by a person engaged in the business of is hereby authorized and directed to publish the full text of this
Resolution four separate times, a week apart, in The New News, the manufacturing or compounding for sale, profit, or use any
article, substance, or commodity, which tangible personal legal newspaper of general circulation in the County.
property enters into the processing of or becomes an
ingredient or component part of the product or service 28. Publication of Notice of Close of Registration. The
County Clerk and Recorder is hereby authorized to publish a notice which is manufactured, compounded, or furnished and the
concerning the close of registration for the election in The New container, label, or the furnished shipping case thereof.
News, the legal newspaper of general circulation in the County.
(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 29. Posting and Publication of Election Notice. The County
county equal to or in access of that imposed by this Clerk and Recorder is hereby authorized and directed to
Resolution. A credit shall be granted against the use tax conspicuously post, at each polling place, at least ten days prior
imposed by this Resolution with respect to a person's to the election, the notice required by Section 1-6-102, C.R.S., as
storage, use, or consumption in the County of tangible amended. The County Clerk and Recorder is hereby further authorized
personal property purchased by him in a previous county. and directed to post conspicuously in her office and to publish a
The amount of the credit shall be equal to the tax paid by' notice of election in The New News, at least once at least ten days
him by reason of the imposition of a sale.or use tax of a prior to the election, pursuant to Section 1-6-202, C.R.S., as
previous county on his purchase or use for the property, amended.
The amount of the credit shall not exceed the tax imposed 30. Canvass. Immediately after the closing of the polls, the
by this Resolution. election o-Fficeia shall deliver the ballot boxes containing the
ballot cards to the counting center. The results shall be submitted
•
(g) To the storage, use, or consumption of tangible to the County Canvassing Board to be canvassed according to law.
personal property and household effects acquired outside If, upon canvassing the vote, it appears that a majority of the
of the County and brought into it by a nonresident registered qualified electors voting at such election have voted in
acquiring residency. favor of the sales and use tax proposal, the Board is authorized to
and shall implement the imposition of such sales and use tax.
(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 31. Conduct of Election. The election shall be held,
County and he purchased the vehicle outside of the County conducted and the results thereof shall be determined, so far as
for see outside the County and actually so used it for a practicable, in conformity with the provisions of the Colorado
substantial and primary purpose for which it was acquired Election Code of 1980 as amended.
and he registered, titled, or licensed said motor vehicle
outside of the County. MISCELLANEOUS
(i) To the storage, use, or consumption of any 32. Percent Limitation not Violated. Based on state and
construction and building materials and motor and other municipal sales and use tax rates existing on the date of adoption
vehicles on which registration is required if a written of this Resolution, the Board hereby finds and determines that the
contract for the purchase thereof was entered into prior seven percent limitation provided in Section 29-2-108, C.R.S.,,as
to the effective date of this use tax. amended, will be exceeded in at least one municipality within the
County by the County sales and use tax imposed by this Resolution.
(j) To the storage, use, or consumption of any However, there is no prohibition against the imposition of the sales
construction and building materials required or made and use tax by Weld County because the County Sales and Use Tax does
necessary in the performance of any construction contract not exceed one percent (181, pursuant to Section 29-2-108(3),
bid, let, or entered into at any time prior to the C.R.S., as amended.
effective date of this Resolution.
33. Effective Date-Applicability. Upon adoption by the
23. Motor and other Vehicle Use Tax Collection. The use tax electorate at the special election, this Resolution shall become
provided by this Resolution shall be applicable to every motor and effective and in force at 12:01 a.m. on July 1, 1990, and shall
other vehicle purchased at retail on which registration is required
by the laws of the State of Colorado, and no registration shell be
. Continued from page 19 _
remai:: effective until repealed by the Board (subject to any rights
of the owners of outstanding bonds).
34. 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.
35. Amendments. Except as to the one percent (1%) rate of the
sales and use tax, 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.
36. 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 29th day of January,
1990, A.D.
/ �J�^'� l BOA OF COUNTY COMMISSIONERS
ATTEST:u� C Recird WE COUNTY, RADO
Weld County then and Recorder
and Clerk to the Board Gene Brantner, C a rman .
St /n ..i,- rtes i 0 j... 4 George AeRne Yr ro-gym
Deputy County t lerk
EXCUSED
APPROVED AS TO FORM: Constance L. Harbert
text,/
q f 411"17?:y.1 ?.�7^ :ZarbL: G
County Attorney 0
Published In the La Salle Leader and the Platteville Herald,
February 7, 14, 21, and 28, 1990.
R
PROOF OF PUBLICATION
The North Weld Herald
Eaton, Colorado 80615
STATE OF COLORADO, ) ss.
County of Weld )
I, Sharon K. Lynch, do solemnly swear that I am
Office Nanag&THE NORTH WELD HERALD; that the
same is a weekly newspaper printed, in whole or in part, and
published in the County of Weld, State of Colorado, and has
a general circulation therein; and that said newspaper has
been published continuously and uninterruptedly in said
County of Weld for a period of more than fifty-two con-
secutive weeks next prior to the first publication of the
annexed legal notice or advertisement; that said newspaper
has been admitted to the United States mails as second-
class Matter under the provision of the Act of March 3, 1879
or any amendments thereof, and that said newspaper is a
weekly newspaper duly qualified for publishing legal
notices and advertisements within the meaning of the laws
of the State of Colorado.
That the annexed legal notice or advertisement was
published in the regular and entire issue of very nurn pr of
said weekly newspaper for the period of C
consecutive Insertions; and that the first p lication of said
notice was in the issue of said newspaper dated
4ebruary 8 A.D., 19 9
and that the last publication of said notice was in the issue
of said publication dated A/tMch I A.D., 191 O,
In witness whereof I have hereunto set my hand this
S`' day of IYlarcu A.D.,11990 .
Office
f "Manage
`
Subscribed and sworn to before me, a notary public in
and fort a County of Weld, State of Colorado, this
1 day of Mr¢ree 1, A.D., 19 1..,E1.
Notary Public
3F:esrST"
E47TDT! Po ted,J
My Commission Expires Oct. 19, 1990
Page 18 Ollie N, ..1 61,eh) Bet-alb Thursday,February 8,1990
Pierce Seniors
We are very happy we had so with us and help us improve. here at the Center have a whole wheat roll/margarine, Wednesday or stop by 221
many to share our lunch and Those of you who do not get potluck supper.All seniors are 2% milk, coffee or tea. Call Main.
fellowship with us last Thurs- here today can come Saturday, welcome.Bring a"pot"and a 834-2655 for lunch before 9:45
day.But we do have room for the 10th,from 9 to 12 noon.Tell guest and join the fun.
more. your friends, relatives and Exercise class Monday and Hodge completes Air Force course
I don't know about this everyone else about this or have Wednesday of every week is
February weather so far, but them call here at the Center and enjoyed by a whole host of Airman Charles J.D. Hodge ment for a base supply system.
have no complaints unless one we will help in any way we can. participants. has graduated from the U.S. They also were taught to inven-
develops between this writing We are still doing the usual Our lunch today is:oven fried Air Force inventory manage- tory supplies using electronic
and paper day. activities: pool, quilting and chicken and all the good stuff ment course at Lowry Air Force data processing machines.
We are pleased with the puzzles. Any new ideas you that goes with it. Next week, Base,Colo. He is the son of Roland and
response to the "Share Color- would like to share,come on by Thursday, the 15th, will be: During the course, students Linda Hodge of Eaton.
ado"program.Do come in and and we will do our best to add to roast turkey and dressing, were taught property account- The airman is a 1989 gradu-
register today from 1 to 4 p.m. our program, gravy,buttered peas,cranberry ing, customer support, stock ate of Eaton High School.
This is our first time,so do bear Wednesday, the 21st, we sauce,Waldorf salad,date bar, control and equipment manage-
SALES TAX ed by the retailer or his agent to a destination article,substance,or commodity,which tang- qualified and registered electors of Weld
PUBLIC IC 3.Tax Levied.There is hereby levied,and outside the limits of the County or to a corn- ible personal property enters into the proces- County at a special election to be held on
NOTICES there shall be collected and paid,a sales tax mon carrier for delivery to a destination sing of or becomes an ingredient or comps- Tuesday,March 20,1990,the question to be
in the amount as in this Resolution provided, outside the limits of the County.If a retailer vent part of the product or service which is submitted to the qualified registered electors
.BECAUSE THE PEOPLE upon the sale at retail of tangible personal has no permanent place of business in the manufactured, compounded, or furnished shall be as follows:
property and the furnishing of certain ser- County,or has more than one place of bust- and the container,label,or the furnished SHALL A COUNTYWIDE SALES AND
MUST KNOW"IPEOPLE
as provided in 39-26-104,C.R.S.,as ness,the place or places at which the retail shipping case thereof. USE TAX OF WELD COUNTY,COLORADO,
\ amended.
e ded. sales are consummated for the purpose of the (t)To the storage,use,or consumption AT THE RATE OF ONE PERCENT(1%),
/...—.... \ 4.No Tax on Tax.The amount subject to sales to imposed by this Resolution shall be of any article of tangible personal property BE LEVIED AND IMPOSED FOR THE PUR-
I I tax shall not include the amount of any sales determined by the provisions of Article 26 the sale or use of which has already been sub- POSE OF REDUCING THE AD VALOREM
I I or use to imposed by Article 26 of Title 39, of Title 39,C.R.S.,as amended,and by the jetted to a sales or use tax of another county PROPERTY TAX MILL LEVY,IN ACCOR-
/ C.R.S.,as amended. rules and regulations promulgated by the equal to or in excess of that imposed by this DANCE WITH THE PROPOSAL AND
-- 5.Delivery Charge.The gross receipts Department of Revenue of the State of Color- Resolution.A credit shall be granted against RESOLUTION OF THE BOARD OF COUNTY
from sales shall include delivery charges ado. the use to imposed by this Resolution with COMMISSIONERS OF WELD COUNTY?
when such charges are subject to the State 17.Sales Tax License.No separate County respect to a person's storage,use, 27.Publication of Resolution.The County
Sales and Use To imposed by Article 26 of sales tax license shall be required.Any per- somption in the County of tangible personal Clerk and Recorder is hereby authorized
Title 39,C.R.S.,as amended,regardless of son engaging in the business of selling tang- property purchased by him in a previous and directed to publish the full text of this
NOTICE OF SPECIAL ELECTION the place to which delivery is made. ible personal property at retail or furnishing county.The amount of the credit shall be Resolution four separate times,a week apart,
In accordance with the Resolution by the 6.Picked Up Building Materials.No sales certain services as herein specified shall equal to the tax paid by him by reason of the in The New News,the legal newspaper of
Board of County Commissioners of Weld to shall apply to the sale of construction and annually obtain and hold a state license as imposition of a sales or use tax of a previous general circulation in the County.
County Colorado, and pursuant to CRS building materials,as the term is used in required by Section 39-26-103,C.R.S., as county on his purchase or use for the proper- 28.Publication of Notice of Close of Regis-
29-2.103,as amended,a special election is Section 29.2-109,C.R.S.,as amended,if such mended. ty.The amount of the credit shall not exceed tration.The County Clerk and Recorder is
hereby called and shall be held on Tuesday, materials are picked up by the purchaser and a 18.Vendor's Fee.At the time of making a the tax imposed by this Resolution. hereby authorized to publish a notice con-
March 20,1990. if the purchaser of such materials presents to monthly return of the sales tares required (g)To the storage,use,or consumption nerving the close of registration for the elect-
At such special election: such local government evidencing that a local by this Resolution,every retailer shall be of tangible personal property and household ion in The New News,the legal newspaper of
(a)Voters shall cot ballots for or against use to has been paid or is required to be entitled to subtract from the sales to remitt- effects acquired outside of the County and general circulation in the County.
imposing a countywide sales and use to of paid. ed asum equal to three and one-third percent brought into it by a nonresident acquiring 29. Posting and Publication of Election
Weld County,Colorado,at the rate of one 7.Food Stamps.No sales or use to shall (3Y.%)of said tax as a fee,which fee shall be residency. Notice.The County Clerk and Recorder is
percent(1%)for the purpose of reducing the apply to the sale of food purchased with food known as the"Vendor's Fee."Any retailer (h)To the storage or use of a motor vehicle hereby authorized and directed to conspicu-
ad valorem property tax mill levy. stamps.For the purposes of this paragraph, delinquent in remitting said tax shall forfeit if the owner is or was,at the time of pur- ously post,at each polling place,at least ten
(b)The fall text of the Resolution proposing "food"shall have the same meaning as pm- such Vendor's Fee unless good cause be chase,a nonresident of the County and he days prior to the election,the notice required
the sales and use tax is published along with vided in 7 U:S.C.Section 2012(g),o such shown for the delinquent remittance. purchased the vehicle outside of the County by Section 1-6-102,C.R.S.,as amended.The
this notice. section exists on October I,1987,or is there- 19. Collection, Administration and En- for use outside the County and actually so County Clerk and Recorder is hereby further
Dated this 29th day of January,1990. after amended. forcemeat.The collection,administration and used it fora substantial and primary purpose authorized and directed to post conspicuously
BOARD OF COUNTY COMMISSIONERS 8.Supplemental Foods.No sales or use tax enforcement of the sales tax imposed by this for which it was acquired and he registered, in her office and to publish a notice of election
WELD COUNTY,COLORADO shall apply to the sale of food purchased with Resolution shall be performed by the Execu- titled,or licensed said motor vehicle outside in The New News,at least once at least ten
BY:MARY ANN FEUERSTEIN funds provided by the special supplemental rive Director of the Department of Revenue of of the County. days prior to the election,pursuant to Section
COUNTY CLERK AND RECORDER food program for women,infants,and chil- the State of Colorado in the same manner as (i)To the storage,use,or consumption of 1-6-202,C.R.S.,as amended.
AND CLERK TO THE BOARD dren,42 U.S.C.Section 1786.For the par- the collection,administration and enforce- any construction and building materials 30.Canvass.Immediately after the closing
BY:Mary Reiff,Deputy poses of this paragraph,"food"shall have ment of the Colorado State sales tax.The pro- and motor and other vehicles on which of the polls,the election officers shall deliver
Published February 8,15,and 22,and March the same meaning as provided in 42 U.S.C. visions of Article 26 of Title 39, C.R.S., registration is required if a written contract the ballot boxes containing the ballot cards to
1,1990 in The New News;and four consecu- Section 1786,as such Section exists on Octo- as amended,am an rules and regulations for the purchase thereof was entered into the counting center.The results shall be sub-
tive weeks in Farmer and Miner,Fort Lupton ber 1,1987,or is thereafter amended. promulgated by the Executive Director of prior to the effective date of this use tax. miffed to the County Canvassing Board to
Press,The Greeley Daily Tribune,Johnstown 9.Previously Taxed by a County.No sales the Department of Revenue thereunder,are (j)To the storage,use,or consumption of be canvassed according to law.If,upon can-
Breeze,Longmont Times-Call,LaSalle Lead- tax shall apply to the sale of tangible personal incorpOrreed herein by this reference and any construction and building materials vassing the vote,it appears that a majority
t,North Weld Herald,Pine Bluffs Post, property at retail or the furnishing of services shall govern the collections,administration, required or made necessary in the perfor- of the registered qualified electors voting
Platte Valley Voice,Platteville Herald,and if the transaction was previously subjected to and enforcement of the sales tax imposed mance of any construction contract bid,let, at such election have voted in favor of the sale
Windsor Beacon. a sales or use tax lawfully imposed on the by this. o,entered into at any time prior to the safts and am tax proposal,the Board u
' purchaser or user by another county,equal to Pursuant to Section 29-2-106, C.R.S., effective date of this Resolution. authorized to and shall implement the imposi.
RESOLUTION or in excess of that sought to be imposed by as amended,the Board shall,following the 23.Motor and other Vehicle Use Tax Col- Lion of such sales and use tax.
RE:REVENUE;AND A PROPOSAL FOR Weld County.Colorado.A credit shall be special election of March 20,1990,and prior lection.The use tax provided by this Resole- 31.Conduct of Election.The election shall
IMPOSING A COUNTYWIDE SALES TAX granted against the sales tax imposed by to May 17, 1990, request the Executive Lion shall be applicable to every motor and be held,conducted and the results thereof
OF ONE PERCENT(1%)UPON THE SALE Weld County,Colorado,with respect to such Director of the Department of Revenue to other vehicle purchased at retail on which shall be determined,so far as practicable,
AT RETAIL OF TANGIBLE PERSONAL transaction equal in amount to the lawfully administer,collect and distribute the sales registration is required by the laws of the in conformity with the provisions of the
PROPERTY AND THE FURNISHING OF imposed local sales or use to previously paid tax hereby imposed.The Board,at the lime State of Colorado,and no registration shall be Colorado Election Code of 1980 as amended.
CERTAIN SERVICES IN WELD COUNTY, by the purchaser or user to the previous coun- of making such request,shall provide the made of any motor or other vehicle for which MISCELLANEOUS
AND A COUNTYWIDE USE TAX OF ONE ty.The amount of the credit shall not exceed following documents to the Executive Direct- registration is required,and no certificate of 32.Percent Limitation not Violated.Based
PERCENT(1%)ONLY FOR THE PRIVI- the sales tax imposed by Weld County,Colo. or of the Department of Revenue: title shall be issued for such vehicle or for a n state and municipal sales and use tax
LEGE OF USING OR CONSUMING IN redo. (a)A copy of this Resolution,certified by mobile home by the Colorado Department of rates existing on the date of adoption of this
WELD COUNTY ANY CONSTRUCTION 10.Adoption of State Rules and Regula- the County Clerk and Recorder. Revenue or its authorized agent until any tax Resolution,the Board hereby finds and de-
AND BUILDING MATERIALS PURCHASED tions.The imposition of the to on the sale at (b)Affidavits of publication of this Resolu- due upon the storage,use,or consumption termines that the seven percent limitation
AT RETAIL,AND FOR THE PRIVILEGE OF retail of tangible personal property and the tion,as proved herein. thereof pursuant to this Resolution shall be provided in Section 29-2.108, C.R.S., as
STORING, USING OR CONSUMING IN fumishing of certain services subject to this (c)An Abstract of Election Results,certi- collected by the County Clerk and Recorder, amended,will be exceeded in at least one
WELD COUNTY ANY MOTOR AND OTHER tax shall be in accordance with schedules set fled as to the approval of the sales tax by a as the authorized agent of the Colorado De- municipality within the County by the County
VEHICLES PURCHASED AT RETAIL ON forth in the roles and regulations of the majority of the registered qualified electors partment of Revenue.The proceeds of the sales and use tar imposed by this Resolution.
WHICH REGISTRATION IS REQUIRED; Colorado Department of Revenue,and in of Weld County voting thereon. use tax shall be paid to the County periodical- However,there is no prohibition against the
AND PROVIDING FOR A REDUCTION IN accordance with any regulations which may_ In the event that the Executive Director ly in accordance with an agreement to be imposition of the sales and use to by Weld
AD VALOREM PROPERTY TAX IN AN be enacted by separate Resolution of the of the Department of Revenue fails or refuses entered by and between the County and the County because the County Sales and Use
AMOUNT EQUIVALENT TO THE SALES Board. to collect the sales tar imposed by this Colorado Department of Revenue. Tax does not exceed one percent(1%),pur-
AND USE TAX COLLECTED;AND PROVID- - 11.Amounts Excluded.The amounts sub- Resolution,the Board shall be authorized 24.Construction and Building Materials Use suant to Section 29-2-108(3), C.R.S., as
ING FOR AN ELECTION ON THE PROPO- 'ject to tax shall not include the amount of to provide for the collection,administration Tax Collection.The collection of the use tax amended.
SALS CONTAINED HEREIN y sales or use tax imposed by Article 26 of or enforcement of such sales tax to the for construction and building materials shall' 33. Effective Date-Applicability. Upon
WHEREAS,the Board of County Commis- Title 39,C.R.S.,as amended. extent permitted by law or to amend this be administered at the direction of the Board. adoption by the electorate at the special
simers of Weld County,Colorado,pursuant 12.Delivery Charges Included.The gross Resolution to comply with the requirements The use tax may be paid by estimate through election, this Resolution shall become
to Colorado statute and the Weld County receipts from sales shall include delivery of the Department of Revenue. the payment of the tax at the time permits are effective and in force at 12:01 a.m.on July 1.
Home Rule Charter,is vested with the au- charges,when such charges are subject to USE TAX issued for building and construction.As an 1990,and shall remain effective until repeal-
thority of administering the affairs of Weld the sales and use to of the State of Colorado 20.Property Taxed.There is hereby levied alternative to the estimate procedure pro- ed by the Board(subject to any rights of the
County,Colorado,and imposed by Article 26 of Title 39,C.R.S.,as and there shall be collected and paid a vided above,payment of this use to may be owners of outstanding bonds).
WHEREAS, section 29-2-103, Colorado mended,regardless of the place to which de- countywide use tax of one percent(I%)only made by the filing by any applicant for a o 34, Statutory References. All statutory
Revised Statutes(C.R.S.),authorized count- livery is made. for the privilege of using or consuming m building permit of an affidavit stating that the citations in this Resolution shall be construed
ies to levy a countywide sales and use to 13.General Exemptions.There shall be Weld County any construction and building applicant intends to purchase all building and to refer to such statutes as the same may have •
upon the approval of the majority of the regis- exempt from sales taxation under the Pre- materials purchased at retail and for the construction materials necessary for the pro- been heretofore amended,and,subject to
tered electors of the county voting on such visions of this Resolution all of the tangible privilege of storing,using or consuming any jest described in the building permit applica- any rights of owners of outstanding bonds,
proposal,and personal property and services which are motor and other vehicles purchased at retail tion from a licensed retailer located within as the same may hereafter be amended
WHEREAS,Weld County(the County)has exempt under Section 39-26.114,C.R.S.,o on which registration is required. the County.Every building permit applicant from time to time.
not heretofore imposed any sales or use tax, amended,which exemptions are incorporated 21.Definition.For purposes of this Resole- who utilizes the alternative procedure 35.Amendments.Except as to the one
and herein by this reference,expressly including lion,the term"construction and balding provided above shall maintain and preserve percent(1%)rate of the sales and use tax,
WHEREAS,the Board of County Commis- the exemption for sales of food as defined and materials"shall mean any tangible personal detailed purchase and receipt records which the provisions of this Resolution may be
siosers of Weld County,Colorado(the Board) specified't Sections 39-26-102(4.5),39-26- property which is stored,used or consumed shall be subject to inspection and audit by amended by Resolution of the Board(subject,
Bads that the imposition of a sales and use 114(1)(a)(XX),39-26-114(151 and 39-26114 in the County,and which is intended to be- employees of the Board,and any unpaid tax- however,to any rights of owners of outstand-
tax of one percent(1%l will permit the Coun- (16),C.R.S.,as amended,as said sections come part of,attached to.or a component of es due shall be subject to collections.The ing bonds);and such amendment need not be
ty to reduce its 1991 ad valorem property to were amended or enacted pursuant to H.B. any building,structure,road or appurtenance collection and administration of the use tax submitted to the electors of the County for
mill levy equivalent to the amount collected. 1330 approved May 22,1987,and effective in the County. imposed by this Resolution shall be perform- their approval.
and October 1,1987;the exemption of sales and 22.Use Tax Exemptions.In no event shall ed at the direction of the Board in substaati- 36.Severability.If any section,subsection,
WHEREAS,the Board finds that it is in the purchases of electricity,coat,wood,gas(m- the use to imposed by this Resolution extend ally the same manner s the collection, paragraph,sentence,clause or provision of
best interests of the present and future m- chiding natural,manufactured,and liquified or apply: administration and enforcement of the sales this Resolution shall be adjudged to be ivval-
habitants and citizens of the County to submit petroleum go),fuel of or coke sold to emu- (a)To the storage,use or consumption of and Use To of the State of Colorado. id or unenforceable,the invalidity or unen.
a one percent(1%)sales and use to proposal pants of residences as specified in Section any tangible personal property the sale of USE OF TAX REVENUES forceablity of such section, paragraph,
to the registered electors of the County. 39-26114(1)(a)(XXO.C.B.S.,as amended; which is subject to a retail sales to imposed 25.No Distribution to Municipalities.The clause or provision shall sot affect any of the
NOW,THEREFORE,BE R RESOLVED and the exemption for sales and purchases of by Weld County. Board has presently determined not to dis- remaining sections,paragraphs,clauses or
by the Board of County Commissioners of machinery m machine tools,as specified in (h)To the storage,use or consumption tribute any percentage or portion of the sales provisions of this Resolution.It is the iaten.
Weld County,Colorado: Section 39-26114(11),C.R.S.,as amended. of any tangible personal property purchased and use tax revenues to municipalities within tion of the Board that the various parts of
GENERAL PROVISIONS 14.Nonresident Exemption.Al sales of far resale in the County,either in its original the County.The maximum 1991 ad valorem this Resolution are severable.
1.Purpose.The purpose of this Resolution taeg3kperamal property on which a specific form or as an ingredient of a manufactured property tax mill levy authorised under The above and foregoing Resolution was,
. upon the approval ofamajority of register- ownertinP to has been paid nr is payable or compounded product, in the regular Section 14-7 of Article XIV of the Weld on motion duly made and seconded,adopted
ed electors voting on such proposal,to km- shall be exempt from the subject sales tax mires.of a business. County Home Rule Charter shall be reduced by the following vote on the 29th day of Janu-
pose a sales to of one(1%)upon the sale at when such sales meet both of the following (c)To the storage,use,or consumption of for fiscal year 1992,and the base calculation ary,1990,A.D.
retail of tangible personal property and the conditions: tangible personal property brought into the for subsequent fiscal years,by an amount BOARD OF COUNTY COMMISSIONERS
furnishing of certain services in the County, (a)The purchaser is a nonresident or has County a nonresident thereof for his own equivalent to the net amount of sales and ass WELD COUNTY,COLORADO
mad to impose a use to of one percent(1%) his principal place of business outside of the storage,use,or consumption while temperer- to collected during the period of July 1, Gene Branture,Chairman
only for the privilege of using or consuming County. ly with the County;however,this exemption 1990,through June 30,1991.The collections George Kennedy,Pro-Trio
the County any construction and building (b)Such tangible personal ply is does net apply to the storage.use.at coo- shall be prorated foe deposit in relationship EXCUSED
materials purchased at retail,and for the pre registered m required to be registered out- mptioa of tangible personal property to the mill levy of the Weld County General Constance L.Harbert
vitege of storing,using or...min is the side the limits of the County under the laws brought into this state by a nonresident to be Fund,Road and Bridge Fund,Capital Ex- C.W.Kirby
County any motor and other vehicles,par- of the State of Colorado. used in the conduct ofa business in this state. penditure Fund,and Contingency Fond and Gordon E.Lacy
chased at retail on which registration is re- 15.Exemption for Construction Materials (d)To the storage.use.or consumption of can be used for any expenditures authorized ATTEST:MaryAnn Feuerstein
quired,all in accordance with the provisions Subject to Use To.The value of construction tangible personal property by the United in the above mentioned funds. Specific Weld County Clerk and Recorder
of Article 2 of Tile 29,C.R.S.,which provi. and building materials on which a me tar States Government or the State of Colorado, amounts for the above calculation and pro- and Clerk to the Board
sfons are incorporated herein by this refer- has previously been collected by the County or its institutions,or its political subdivisions rations shall be as determined by the Weld BY:Tommie Anions
The sales and use tax shall become ef- shall be exempt from the County sales to in their governmental capacities only or by County Director of Finance.
fe tine on July 1,1990. imposed by this Resolution if the materials igioa or torpor Deputy County Clerk
2.Statutory Definitions Incorporated.For are delivered by the retailer or his agent to a con ehrritabk ousao ins the n to Electors.
APPROVED mA TO FORM:
taboo[of their regular religious m ehari- M. 29-2-104(1, Electors.Pursuant d tod. Les. Morison
the d maa Reslardheo herein tbe ll s ofsde- sit1.Placet e f mitsSol.Forthe County. table foothest. Section ing n 0 gen C.R.S., o mended, Publi hadCountyFeb any B
Ba words cioas 3 610sad be as 01- 1o.Nam Sale. es purposes of this (g)le the storage,use,or consumption a pee of there after rg general election this within 120 1990 in d eb 8, 22 and March 1,
fined in seamen d, 0h and 3t ors are r, Rat the lon,all buailsiness
sales are coos unle d engages penal property purig dayssales the seotar of this Resolueted
1990 in The North Weld Herald and the
C.H.S.. ts amended,which ere ce.om h to placegibl of personal
of thesolisretailer.unler- engaged in the for
of manufacturing, russay the is Rand soon tar proposal rcumenthe Windsor Beacon.
incorporated herein by this reference. the tangible par+ooat property sold is deliver- or mmpaoodrng for sale,profit,or use any m this Resolution shall be referred to the
8,1990
Leggl,Nefica Legal Notice Legal Notice Legal Notice
p p COUNEY CLERK AND GENERAL PROVISIONS Section exists on October 1, place of business'outside of the
Proof of Publication RECORDER 1. Purpose. The purpose 1987,or is thereafter amended. County.
AND of tht8'Resolution is,upon the 9. Previously Taxed by (b) Such tangible
CLERK TO THE BOARD approval of a majority of a County. No sales tax shall personal property is registered
registered electors voting on apply to the sale of tangible or required to be registered
BY:Mary Reiff,Deputy such proposal,to impose a sales personal property at retail or the outside the limits of the County
tax of one(1%)upon the sale at furnishing of services if the under the laws of the State of
THE STATE OF WYOMING, PUBLISHED: February 8, retail of tangible personal transaction was previously Colorado.
15,and 22,and March 1, 1990, property and the furnishing of subjected to a sales or use tax 15. Exemption for
SS in The New News; and four certain services in the County, lawfully imposed on the Construction Materials
COUNTY OF LARAMIE ) consecutive weeks in Farmer and to impose a use tax of one purchaser or user by another Subject to Use Tax.The value
and Miner,Fort Lupton Press, percent (1%) only for the county,equal to or in excess of of construction and building
The Greeley Daily Tribune, privilege of using or consuming that sought to be imposed by materials on which a-use tax has
Johnstown Breeze, Longmont in the County any construction Weld County,Colorado. A credit previously been collected by the
TIMOTHY T.CONNER,being first duly Times-Call, La Salle Leader, and building materials shall be granted against the County shall be exempt from the
sworn according to law,deposes and says as North Weld Herald,Pine Bluffs purchased at retail,and for the sales tax imposed by Weld County sales tax imposed by this
follows:That he is one of the publishers of the Post, Platte Valley Voice, privilege of storing,using or County,Colorado,with respect to Resolution if the materials are
PINE BLUFFS POST,a newspaper of general Platteville Herald,and Windsor consuming in the County any such transaction equal in delivered by the retailer or his
Beacon motor and other vehicles, amount to the lawfully imposed agent to a site within the limits
circulation published once every week on purchased at retail on which local sales or use tax previously of the County.
Thursday at Pine Bluffs,in Laramie County, RESOLUTION registration is required,all in paid by the purchaser or user to 16. Place of Sale. For
State of Wyoming; and that the attached RE: REVENUE: AND A accordance with the provisions of the previous county.The amount purposes of this Resolution,all
notice was regularly published and circulated PROPOSAL FOR IMPOSING A Article 2 of Title 29, C.R.S., of the credit shall not exceed the retail sales are consummated at
COUNTYWIDE SALES TAX OF which provisions are sales tax imposed by Weld the place of business of the
in the regular issues of said paper,and not in ONE PERCENT (1%) UPON incorporated herein by this County,Colorado. retailer, unless the tangible
any supplement thereof, on the following THE SALE AT RETAIL OF reference. The sales and use tax 10. Adoption of State personal property sold is
dates: TANGIBLE PERSONAL shall become effective on July 1, Rules and Regulations. The delivered by the retailer or his
PROPERTY AND THE 1990. imposition of the tax on the sale agent to a destination outside
FURNISHING OF CERTAIN 2. Statutory Definitions at retail of tangible personal the limits of the County or to a
Thursday, Feb $, 1990 SERVICES IN WELD COUNTY, Incorporated. For purposes of property and the furnishing of common carrier for delivery to a
_ AND A COUNTYWIDE USE this Resolution,the definitions of certain services subject to this destination outside the limits of
Feb 15, 1990 TAX OF ONE PERCENT(1%) the words contained herein shall tax shall be in accordance with the County. If a retailer has no
Thursday, ONLY FOR THE PRIVILEGE be as defined in Sections 39-26- schedules set forth in the rules permanent place of business in
Feb. 22, 1990 OF USING OR CONSUMING 102 and 39-26-201,C.R.S.,as and regulations of the Colorado the County,or has more than one,
Thursday, IN WELD COUNTY ANY amended,which definitions are Department of Revenue,and in place of business,the place or
Mar. 1, 1990 CONSTRUCTION AND incorporated herein by this accordance with any regulations places at which the retail sales
Thursday, BUILDING MATERIALS reference. which may be enacted by are consummated for the
PURCHASED AT RETAIL,AND separate Resolution of the purpose of the sales tax imposed
Thursday, SALES TAX Board. by this Resolution shall be
STORING, USING OR FOR THE PRIVILEGE OF 3. Tax Levied. There is 11. Amounts Excluded. determined by the provisions of
Thursday, CONSUMING IN WELD hereby levied,and there shall be The amounts subject to tax shall Article 26 of Title 39,C.R.S.,as
COUNTY ANY MOTOR AND collected and paid,a sales tax in not include the amount of any amended,and by the rules and
OTHER VEHICLES the amount as in this Resolution sales or use tax imposed by regulations promulgated by the'
PURCHASED AT RETAIL ON provided,upon the sale at retail Article 26 of Title 39,C.R.S.,as Department of Revenue of the
R >^ "n WHICH REGISTRATION IS of tangible personal property and amended. State of Colorado.
TtM -IY r.C i'1`!fI'lY saber. REQUIRED;AND PROVIDINC the furnishing of certain 12. Delivery Charges 17. Sales Tax License.
FOR A REDUCTION IN AD services,as provided in 39-26- Included. The gross receipts No separate County sales tax
VALOREM PROPERTY TAX IN 104,C.A.S.,as amended. from sales shall include delivery license shall be required. Any
AN AMOUNT EQUIVALENT 4. No Tax on Tax. The charges,when such charges are person engaging in the business
Subscribed and sworn to before me,by the TO THE SALES AND USE TAX amount subject to tax shall not subject to the sales and use tax of selling tangible personal
aforesaid Timothy T. Conner, personally COLLECTED; AND include the amount of any sales of the State of Colorado imposed property at retail or furnishing
known to me to be a publisher of the PINE , PROVIDING FOR AN or use tax imposed by Article 26 by Article 26 of Title 39,C.R.S., certain services as herein
ELECTION ON TILE of Title 39,C.R.S.,as amended. as amended,regardless of the specified shall annually obtain
BLUFFS POST,this PROPOSALS CONTAINED 5. Delivery Charge. The place to which delivery is made. and hold a stage license as
HEREIN gross receipts from sales shall 13. General Exemptions. required by Section 39-26-103,
WHEREAS,the Board of include delivery charges when There shall be exempt from sales C.R.S.,as amended.
1st day of March 1990 County Commissioners of Weld such charges are subject to the taxation under the provisions of 18. Vendor's Fee. At the
County,Colorado,pursuant to State Sales and Use Tax imposed this Resolution all of the tangible time of making a monthly return
Colorado statute and the Weld by Article 26 of Title 39,C.R.S., personal property and services of the sales taxes required by
County Home Rule Charter,is as amended,regardless of the which are exempt under Section this Resolution,every retailer
vested with the authority of place to which delivery is made. 39-26-114,C.R.S.,as amended, shall be entitled to subtract from
I' administering the affairs of Weld 6. Picked Up Building which exemptions are the sales tax remitted a sum
c,,,„\\,\iv \\\\\ �}�\� ,L, County,Colorado,and Materials. No sales tax shall incorporated herein by this equal to three and one-third
NOTICE OF SPECIAL WHEREAS,Section 29-2- apply to the sale of construction reference,expressly including percent(3 1/3%)of said tax as a
ELECTION 103,Colorado Revised Statutes and building materials,as the the exemption for sales of food as fee,which fee shall be known as
(SEA In accordance with the (C.R.S.),authorizes counties to term is used in Section 29-2-109, defined and specified in Sections the"Vendor's Fee."Any retailer
MY i Resolution by the Board of levy a countywide sales and use.C.R.S., as amended, if such 39-26-102(4.5),39-26-114(1) delinquent in remitting said tax
County Commissioners of Weld tax upon the approval of the materials are picked up by the (a)(XX)39-26-114(15)and shall forfeit'such Vendor's Fee
County Colorado,and pursuant majority of the registered Purchaser and if the purchaser of 39-26-114 (16) C.R.S. as unless good cause be shown for
to CRS 29-2-103,as amended,a electors of the county voting on such materials presents to the amended,as said sections were the delinquent remittance.
such proposal,and retailer a building permit or amended or enacted pursuant to 19. Collection,
apep8l election is hereby called P P other documentation acceptable H.B. 1330 approved May 22, Administration and
ancliihall be held on Tuesday, WHEREAS Weld County P PP
March 20,1990. (the County)has not heretofore to such local government 1987,and effective October 1, Enforcement. The collection,
At such special election: imposed any sales or use tax, evidencing that a local use tax 1987;the exemption for sales administration and enforcement
- s2;(a) Voters shall cast ballots and has been paid or is required to be and purchases of electricity,coal, of the sales tax imposed by this
for.-or against imposing a WHEREAS,the Board of paid. wood,gas(including natural, Resolution shall be performed by
countywide sales anduse"tax-of County Commissioners of Weld 7. Food Stamps. No manufactured, and liquified the Executive Director of the
Welxi;county;Colorado,at"-the County,Colorado(the Board) sales or use tax shall apply to petroleum gas)fuel oil or coke Department of Revenue of the
ratelof one percent(1%)for the finds that the imposition of a the sale of food purchased with sold to occupants of residences as State of Colorado in the same
purpose of reducing the ad sales and use tax of one percent food stamps. For the purposes of specified in Section 39-26-114(1) manner as the collection,
valodaam propert.tax mill levy: (1%)will permit the County to this paragraph,"food"shall have (a)(XXI)C.R.S.,as amended;. administration and enforcement
-i'(b) The-full text of the reduce its 1991 ad valorem the same meaning as provided in and the exemption for sales and of the Colorado State sales tax.
Resolution proposing the sales property tax mill levy equivalent 7 U.S.C.Section 2012(g),as such purchases of machinery or The provisions of Article 26 of
and%use tax is published along to the amount collected,and section exists on October 1,1987, machine tools,as specified in Title 39,C.R.S.,as amended,am
with,this notice. WHEREAS, the Board or is thereafter amended. Section 39-26-114(11),C.R.S.,as all rules and regulations
Dated this 29th day of finds that it is in the best 8. Supplemental Foods. amended. promulgated by the Executive
January,1990. interests of the present and No:'.ales or use tax shall apply to 14. Nonresident Director of the Department of
• future inhabitants and citizens the sale of food purchased with Exemption. All sales of Revenue thereunder, are
BOARD of the County to submit a one funds provided by the special tangible personal property on incorporated herein by this
OF COUNTY percent(1%)sales and use tax supplemental food program for which a specific ownership tax reference and shall govern the
COMMISSIONER'S proposal to the registered women,infants,and children,42 has been paid or is payable shall collections,administration,and
WELD electors of the County. ' U.S.C. Section 1786. For the be exempt from the subject sales enforcement of the sales tax
• COUNTY,COLORADO NOW,THEREFORE,BE IT purposes of this paragraph, tax when such sales meet both of imposed by this.
RESOLVED by the Board of food" shall have the same the followingconditions: Pursuant to Section 29-2-
BY: County.Commissioners.of.Weld. meaning as, provided in 42. (a) The purchaser is a 106, C.R.S.,as amended,the
MAIiY Ai�T]FE[I1 R �M I1 County,Colorado: U.S.C. Section 1786, as such nonresident or has his principal Continued on page 17
Pine Bluffs Post,February 8,1990-17
Legal Notice Les Notice Legal NotiaJ Legal Notice Legal Notice
Continued from Page 16 to be used in the conduct of a Resolution shall be applicable to mentioned funds. Specific with the provisions of the
Board shall,following the special business in this state. every motor and other vehicle amounts for the above Colorado Election Code of 1980
election of March 20,1990,and (d)To the storage,use, purchased at retail on which calculations and pro rations as amended.
prier to May 17, 1990,request or consumption of tangible registration is required by the shall be as determined by the
the Executive Director of the personal property by the United laws of the State of Colorado, Weld County Director of MISCELLANEOUS
Department of Revenue to States Government or the and no registration shall be Finance.
administer,collect and distribute State of Colorado, or its made of any motor or other ELECTION 32. Percent Limitation
the sales tax hereby imposed. institutions, or its political vehicle for which registration is 26. Submission to not Violated. Based on state
The Board,at the time of making subdivisions in their required,and no certificate of Electors. Pursuant to Section and municipal sales and use tax
such request,shall provide the governmental capacities only or title shall be issued for such 29-2-104(3),C.R.S.,as amended, rates existing on the date of
following documents to the by religious or charitable vehicle or for a mobile home by there being no general election adoption of this Resolution,the
Executive Director of the corporations in the conduct of the Colorado Department of within 120 days after the Board hereby finds and
Department of Revenue: their regular religious or Revenue or its authorized agent adoption of this Resolution,the determines that the seven
(a) A copy of this charitable functions. until any tax due upon the sales and use tax proposal percent limitation provided in
Resolution, certified by the (e) To the storage,use, storage,use,or consumption documented in this Resolution Section 29-2-108, C.R.S., as
County Clerk and Recorder. or consumption of tangible thereof pursuant to this shall be referred to the qualified amended,will be exceeded in at
(b) Affidavits of personal property by a person Resolution shall be collected by and registered electors of Weld least one municipality within the
publication of this Resolution,as engaged in the business of the County Clerk and Recorder, County at a special election to be County by the County sales and
proved herein. manufacturing or compounding as the authorized agent of the held on Tuesday,March 20,1990, use tax imposed by this
for sale, profit, or use any Colorado Department of the question to be submitted to Resolution.However,there is no
(c) An Abstract of article,substance,or commodity, Revenue. The proceeds of the the qualified registered electors prohibition against the
Election Results,certified as to which tangible personal use tax shall be paid to the shall be as follows: imposition of the sales and use
the approval of the sales tax by property enters into the County periodically in SHALL A COUNTYWIDE tax by Weed County because the
a majority of the registered processing of or becomes an accordance with an agreement to SALES AND USE TAX OF County Sales and Use Tax does
qualified electors of Weld County ingredient or component part of be entered by and between the WELD COUNTY, not exceed one'percent(1%),
voting thereon. the product or service County and the Colorado COLORADO,AT THE RATE OF pursuant to Section 29-2-108(3),
In the event that the which is manufactured, Department of Revenue. ONE PERCENT (1%),BE C.R.S.,as amended.
Executive Director of the compounded,or furnished and 24. Construction and LEVIED AND IMPOSED FOR 33. Effective Date-
Department of Revenue fails or the container,label,or the
Building Materials Use Tax THE PURPOSE OF Applicability. Upon adoption
refuses to collect the sales tax
imposed by this Resolution,the furnished shipping case thereof. Collection.The collection of the REDUCING THE AD by the electorate at the special
Board shall be Resolution,
to (f)To the storage,use,or'use tax for construction and VALOREM PROPERTY TAX election,this Resolution shall
provide for the consumption of any article of building materials shall be MILL LEVY, IN become effective and in force at
provide for or enforcement collection,f tangible personal property the administered at the direction of ACCORDANCE WITH THE 12:01 a.m.on July 1, 1990,and
administration
sales tax to the extent sale or use of which has the Board. The use tax may be PROPOSAL AND shall remain effective until
such sted by or to already been subjected to a sales paid by estimate through the RESOLUTION OF THE repealed by the Board(subject to
pthis Resolution lawto comply amend d or use tax of another payment of the tax at the time BOARD OF COUNTY any rights of the owners of
ti� requirements catin cof the county equal to or in excess of permits are issued for building COMMISSIONERS OF WELD outstanding bonds)
D(partqnt ee that imposed by this and construction. As an COUNTY? 34. Statutory
Resolution. A credit shall be alternative to the estimate 27. Publication of References. All statutory
USE TAX granted against the use tax procedure provided above, Resolution. The County Clerk citations in this Resolution shall
imposed by this Resolution with payment of this use tax may be and Recorder is hereby be construed to refer to such
20 Propert Taxed.
. y respect to a person's made by the filing by any authorized and directed to statutes as the same may have
storage,use,or consumption in applicant for a building permit of publish the full text of this been heretofore amended,and,
Tl}ere is hereby levied and there the County of tangible PP
shall be collected and paid a g an affidavit stating that the Resolution four separate times,a subject to any rights of owners of
countywide use tax of one personal property purchased by applicant intends to purchase all week apart,in The New News, outstanding bonds,as the same
percent (1%) only for the him in a previous county. building and construction the legal newspaper of general may hereafter be amended from
privilege of using or consuming The amount of the credit shall be materials necessary for the circulation in the County. time to time.
in Weld County any construction equal to the tax paid by project described in the building 28. Publication of Notice
him by reason of the imposition 35. Amendments. Except
and building materials P permit application from a of Close of Registration.
of a sales or use tax of a as to the one percent(1%)rate of
urchased at retail and for the licensed retailer located within The County Clerk and Recorder
P previous county on his purchase the sales and use tax, the
of storm using or the County. Every building is hereby authorized to publish a
privilege g' or use for the property. The permit applicant who utilizes the notice concerning the close of Provisions of this Resolution may
consuming any motor and other amount of the credit shall not be amended by Resolution of the
vehicles purchased at retail on alternative procedure provided registration for the election in
exceed the tax imposed by this Board(subject,however,to any
which registration is required. p above shall maintain and The New News, the legal
q Resolution. preserve detailed purchase and newspaper of general circulation rights of owners of outstanding
21. Definition. For (g) To the storage,use, receipt records which shall be in the County. bonds); and such amendment
Ilurposes of this Resolution,the or consumption of tangible need not be submitted to the
term"construction and building P g subject to inspection and audit 29. Posting and electors of the County for their
materials" shall mean any personal property and household by employees of the Board,and Publication of Election approval.
tangible personal property which effects acquired outside of the any unpaid taxes due shall be Notice. The County Clerk and pP
P P y County and rougby a subject collections. The Recorder is hereby authorized
is36. Severability. If any
C t brought into it b t to Th s stored,used or consumed in nonresident acquiring collection and administration of and directed to conspicuouslysection,subsection,paragraph,
the County, and which is sentence,clause or provision of
intended to become part of, residency. the use tax imposed by this post,at each polling place,at
this Resolution shall be adjudged
attached to,or a component of (h) To the storage or use Resolution shall be performed at least ten days prior to the to be invalid or unenforceable,
any building,structure,road or is of a r wtor as, at rle if the t timener of the direction of the Board in election,the notice required by the invalidity or unenforceability
appurtenance in the County. substantially the same manner Section 1-6-102, C.R.S., as
PP Y of such section, paragraph,
22. Use Tax Exemptions. Purchase,a nonresident of the as the collection,administration amended. The County Clerk and clause or provision shall not
In no event shall the use tax County and he purchased the and enforcement of the sales and Recorder is hereby further affect any of the remaining
imposed by this Resolution vehicle outside of the County Use Tax of the State of Colorado. authorized and directed to post sections,paragraphs,clauses or
extend or apply: for use outside the County and USE OF TAX REVENUES conspicuously in her office and to
PP y' actually so used it for a provisions of this Resolution. It
(a) To the storage,use 25. No Distribution to publish a notice of election in
g is the intention of the Board that
or consumption of any tangible substantial and primary purpose Municipalities. The Board The New News,at least once at the various parts of this
personal property the sale of for which it was acquired has presently determined not to least ten days prior to the Resolution are severable.
which is subject to a retail and he registered, titled, or distribute any percentage or election,pursuant to Section 1-6- The above and foregoing
sales tax imposed by Weld licensed said motor vehicle portion of the sales and use tax 202,C.R.S.,as amended. Resolution was,on motion duly
County. outside of the County. revenues to municipalities 30. Canvass. Immediately made and seconded,adopted by
(i) To the storage,use,
(b)To the storage,use or within the County. The after the closing of the polls,the the following vote on the 29th
consumption of any tangible or consumption of any maximum 1991 ad valorem election officers shall deliver the day of January,1990,A.D.
sonal property purchased for construction and building tax mill levy authorized ballot boxes containing the ballot
P�' P P Y materials and motor and other property ATTEST:Mary Ann l Feuerstein
in the County, either in vehicles on which registration is under Section 14-7 of Article XIV cards to the counting center. Weld County Clerk and
its original form or as an of the Weld County Home Rule The results shall be submitted to Recorder and Clerk to the Board
ingredient of a required if a written Charter shall be reduced for the County Canvassing Board to
g contract for the purchase thereof BY:Tommie Clerk
rrxanufactured or compounded fiscal year 1992,and the base be canvassed according to law.If, Deputy County Clerk
Product,in the regular course was entered into prior to calculation for subsequent fiscal upon canvassing the vote,it
P g the effective date of this use tax. q y ppears that a mjority of the eMorrison
APPROVED AS TO FORM:
of a business. years,by an amount equivalent a
(j) To the storage,use,
(c) To the storage,use, or consumption of any to the net amount of sales and registered qualified electors Asst.County Attorney
or ersonalurtion of tangible construction and building u of tax 1, 1990 d r voted the gin favor of the at such tsales and ion have BOARD OF COUNTY
P property g materials required or made period July through COMMISSIONERS
the County a nonresident June 30, 1991.The collections use tax proposal,the Board is WELD COUNTY,COLORADO
necessary in the performance of
thereof for his own storage,use, shall be prorated for deposit in authorized to and shall Gene R.Brantner,Chairman
or consumption while any construction contract relationship to the mill levy of implement the imposition of George Kennedy,Pro-Tem
temporarily with the County; bid,let,or entered into at any the Weld County General Fund, such sales and use tax. Constance L.Harbert
time prior to the effective
Road and Bridge Fund,Capital 31. Conduct of Election. (Excused)
however,this exemption does date of this Resolution.
not apply to the storage,use,or Expenditure Fund, and The election shall be held, C.W.Kirby
consumption of tangible 23. Motor and other Contingency Fund and can be conducted and the results Gordon E.Lacy
personal property brought into Vehicle Use Tax Collection. used for any expenditures thereof shall be determined,so
this state by a nonresident The use tax provided by this authorized in the above. far as prazticable,in conformity Pub: 1 199 Feb..8, 5,22,Mar.1, 0
Affidavit of f.iublication
NOTICE OF subject to tae shall not include the toa de'tinaden outside the limits of
'PIC•K IILSCTIN amount of any ales or use too the County or to a common semen
imposed by Article 26 of Title 39, for delivery to a destination outsideaccordance with the Resolution C....,es amended. the limits of the County.Ha retailer
STATE OF COLORADO ) by the Board of County Commis- S. Belles*Client. The Bross *sane permanent place of business
sio.rs of Weld Couny,Colorado, receipts for sales shall include in the County,or has more than o*)s and pursuant to CRS 2electi 3,as delivery charges when such charges place of business, the plea or
COUNTY OF WELD ) amended, a special election is are wbkct to the State Sales and places at which the retail soles ore
hereby coiled and shall be held on Use Tax imposed by Article 26 of consummated for the purpose of the
Tuesday,March 20,1990. Title 39,C.RS1,as amended,regard- sales tax imposed by this Resolution
less of the plate to which delivery is shot'be delermie.6Ij by they ovi-
/,/ 1/�!.f At such special election:. made. sions of Article 26 of Title 39, .R.S.,
C
S- L-J— --, being - 6.' Med lip NNIg Netesok.No as amended,and by the rules and
(a)Voters shall cast ballots for or sales tax shall apply to the sale of regulations promulgated by the De-
against imposinga countywide soles construction and building materials, Parhnent of Revenue of the State of
and use tax of Weld County,Colo- as the term is used in Section Colorado.duly sworn,says that he/917e is
publisher of the
do,at the rah of one percent 294-109,t U.5.,as emended,Hooch 17.Salai Tax Memo No separate
- "' a1%)for the purpose of rados:no the materiels'dn picked up by the County soles tea.license shall be
VOICE, a weekly newspaper d valorem property t mill levy. purchaser and if the purchaser of required.Any person enpeg'mg-h
published
said Countyprinted rad State; rsey
that (b)The full text of the Resolution such materials
a-building presents
oroother persons(property ate the bikini*. a iirekil inll rrffulr
proposing the soles and use tax is documenlodoe accepfoble to such nishingiamstain serrkes as herein
said newspaper has a general published along with this notice; local government evidencing that a specified'-t)Balk casually obtain and
local,use tax hos been poid or is hold a sta3sds nee as required by
Circulation in said County and
has been conlitltrously and unln- Dated Ibis 29th.day of January, required a be paid.. Section 3§-S&-t 03, {.R.5., as
terry ted1 published therein, 1990. 7.Food Steeps.t to soles or use amended.
P Y p BOARD OF COUNTY COMMIS- tax shall apply a the sale of food. M.'fatuities ntee.At the time of -.
during a period of at least
- - - - SIGNERS purchq osSmiM4petiemfis TWIM-`Ma{Tn6 0 monk's rehm of the sales
fifty-two consecutive weeks WELD COUNTY,CO LO RA DO purposes f this paragraph;'Toad"''ifxes squired by this Resolution,
prior to the first publication of shall nave 7 same maiming as'*tout'retailer ailer hall be entitled to
BY:MARY ANN fEUERRTEIN provided 7 Uooti 1 2072'subtract from the sales Inc remitted
the annexed notice; that said COUNTY CLERK AND RECORDER Oil, as such section exists, on o sum equal to three and one-third
newspaper Inanewspaper with-
amended.CLERK TO:THE BOARD October 1,1987 or to the pr b%l of said tax as a tea,
In the meaning of the act of the ended. (0T9v wit fee shall b known as the
BY:Mary Reiff,coo„... 8 s „iosoA applyFee."i4gce�nt h:remitting said tax shall
of Colorado,entitled"An Act LO PU BLISX ED.Fobs 199 8 13,and 22, hod pursho>_Sd With Food,
Tormrt.sgah Vend s Fsa aloes
• regulate the printing of legal and March 1, 1990. n The New by the s0 c l soppbme tat food good cause be shown for Cho dalin-
News and four consecutive weeks program for.Semen.IDIOMS and,,,^ 01 .metros•,
notices and Advertisements," Form and Mine Fort Lupton children,42 U.S.C.sects n1316 To L
and amendments thereto; that Press,The Greeley Doily T bune M p ryeeoa of thin yb6.rrByfaarraepphhFF,,'r- f$.Ie,p,AAreiebinN•e end
the notice of which the annexed Jahnsio n B*e e,lonpmo iTimes 'Fo d shells a thnnibitai✓fOnhrgy i •tit Thacolbction,edmfn
Call,L Salle Leader,NOrth Weld es provided 62 U.Set,Stage d e and a^fby This Re f-Me
Is a printed copy taken from Herald Pine Bluffs Post, Platte 1786, as such Secti exists 'Afefibt:mryycin.by the Executive
said newspaper, was published Valley Voice,Platteville Herald,and October i,1987,or o1n p,_Dp�p�prthe De.ar t Executive
v-
Windsor'Meson. amended.
IS Mth r DvedQ of the Deportment of Rev-
Windsor said newspaper, and In the v.ragout taxed Ayw entity:_ onto of**State of Colorado in the
regular and entire issue of RE! NO A PROPOSAL No'°I°°•"'shell apply to th.sets aloe.manner as of collection,
every number thereof, once a FOR IMPOSING A CO YNnWNI of tanrtble l proper of thae
Colorado
and enforcement tot of
rotatlorbef persona yif the Colorado State sales tax.The.
l.. UPON SALIS TAX OF
I'SALE IATFRMIT RETAIL 01 the wansaction was pnviatlsly sub. Cp�R.l e,amendedovisions o Aresland oll rules and
week for „! successive TANG NII PIRSO NAL PID leaned to a sales or use lox lawfully te elationspromulgatedb the Ex-
weeks; that said notice was se AND TIM FURNNNING OF CERTAIN imposed on he purchaser or user by own*Director o the Department
fIRVNRI IN WELD co YNn,ANDA county,equal t or in excess. of Revenue thereunder,are Moor-
of in said newspaper PIRCRNT fe%` ONLY FOR.1Y1 f Mot-sought to be imposed by porated herein by this reference and
proper and not In any supple- ►RWNGT DF INR 91 EONSgM• sleQlll�pg rated ao serest the sups shall govern the collections,admin-
merit thereof,tlon of a said noticnd that the first.a9 TIRKIIS PYCN NED ATION AND L Rite IL,AND pee idea by
uet such ytransan- soes tax imposed by this.
stration,and t of the
r P' scent atoSection 29-2-106,
st,, FOR TNI PRP/NIG!OF STORING, pore equal in am aunt to the 50 tan C R.S.;of amended,Ma Board shall,
•
COUNTY
OR consomme IN WILD imp sod local soles or use tax followingy the special *Torreon f aforesaid,was on the--Q--- COUNTY ANT MOTOR AND OTNII Pn02.9 pad by the co ntsc or ma ch 20,1990, dp or roAby 17,
YINICIE!►IRCNASID AT SITAR ON Wnlfe'!h• yrovous 00unttyy Th• 1990 request the Execotiv Director
LL
WNICN REGNTRITIDW6 NNIRIIIM3 P P ll al. creditsno i net of theDepartment of Revenue to
day of —� L .i__ 1g 1q._ AND PIOYION1690 a A RiNBCn*N imposed by administer,collectanddsw bate the
IN AD YA101lM WPM'TA 1( I Welk!CodA Colorado. ales tax hereby impend::The
�_. .AN AMONNY 10 R(M Y LS III
t ' of!Nitalabs the loaN,at shall time of the foil such
and the last on the day of SALES AND Y I TAX COIKCYIBs Ale at
imposition of the request, yrov'de the following
AND PROVIDING FOR AN ELECTION ten n [ells at rotas or of tampst0 documents to the Executive Director
ON MI PROPOSALS CONTAINED p p tyond tge4NrninhIto. of the Department of Revenue:
L-^Y_li,--- 181{x, MEIN
Ndds�a`ikkhrRco su t,p this tax
each wR•gruaKordarM with echo- (a) A copy of this Resolution,
1 i % WHEREAS, the Board of �[[..p�si lo- soles wed certified by this County Clerk and
s County rfyuTBRon Om Colo (b)Aft r.
w�I 1/ l'� ,� Commissoners of Weld County, menTSIRHe'nYe,and le Maa• (b)e'Non its of roved publication ofthis
----L-F.��_ I__./4"... _ Colorado,pursuant to Colorado sh- tsti�qfCo
— ohs dnyeeIsleHsas w IS� boResolution, a proved herein.
Cue and the Weld County Nome Rule •necb fo won kl ill Abstract of EbcNon Rof the
Charter,a vested with the authority to,board.9Fderate lotion of a a ei as h the ieMili al of Me
of administering the affairs of Weld r¢• La tax b1 a majority of the
Subscribed and sworn to before --�Coon Colorado,area 11 Amite Eade, Tie, •ray#red,quoting is.ecron of
WHE qt. Section 292103 Colo- o rats a loin b ��ifi" RI*.,iW{d.CounM vofi^g ihueon,
� t, ado Revised Statutes(C R 5 1 oath- ^ded*.W.'emeunt of lee er In ale'vent that the Executive
me this--—do of 1 GIL/Zc prises counties to levy a countywide o�vat tide 39 C as im d 20 N F le es vefusisr m•coll cReMe
y sales and use tax upon the a 12,DeN trD
of the majority of ilk registered yp)r tae. b from s pO1CrHOT6deposed6Y this Resolution,
electors of the county voting on sash 1n V Rrg shag►e authorised to
LCi proposal, W ins deGy5 sharps,teenes o� �76r Me amenton,adminis•
19— WHEREAS Weld Couny(the Coon- charges ere subject,.titoleMElMtt wo nhrce •rat of suds*.
ry)has not heretofore im use to ev Mo 5tab of C•
ales or use set and posed any imposed by Article 26 of TitleWest.-
�x vhis •R parmnmdo windy
es
WHEREAS, the Board of County gardless of to omen qui Resolution of e
C.R.S....,as emended, RRttadV
1.,„ �`.�.. Commissioners of Weld County,Co. the plop M.prhkh delivery k ma& `I eh,gs1ll�rtxinu'eehof Me fhaoarf-
';� `-� 'erode(the Board)finds that the 13- Into* Inanities. TherR .nr,� ,.■■.:�q.rY.�egITAx
t .•.T impostion of a soles and use en of shall be exempt from ales taxaeM 0, Pot Tee.A. Then b .
'- '-�'. one percent(1%)will perreit the under the preelmoos of*Is Bbpfse,, 6yj fate shall bO
IOW
County to reduce its 1991 ad lion.all of Metangible. q eR eel p6i8 a countywll►.
NI
—valorem property tax mill:leYy property and serykes wh re`0 eiffiMtpanr(1%)onlysettle
gple_elent to the amount collected, exempt under Section 3946-i)fPt - - p8 osinp or eonsueeOsR .
end C R.5,as amended,which ammo- a cony any constryctiea eMsY
_ tY REA5,M•Board tines mat n ss bons an inarperobd herebe by Mss buildleg materials purchased et
bfi bast interests oe ends
of we gregbance,ex►nse1V woo*ipe retell and for the privilegeof
soeluDrbn lahalf.,..nAJ AL... d......-,1-. Y psi ti,auk*Oki'me en ?Mdh7aE s}ariwiw
d e County to **nit 9 on, • • ate sties • o See600s me seed
sal to the r•fbhred*stars (761,C.R.L,`us amended, r ,
County. sesH.x w as said 2. D•on,lb.For ouryyases of lRY '
tln am.eded curs, .p Resolution,the term "tenseness
THEREFORE,DE W MOOED*Mins ti A ff n115. spapolg1, mad i,InAsib inebrbb"shoe saw
►lies.BTHEiEF County IT Manx- 2,19BT,,..,-4eflecfive OYcsFbRr 1, Magill* persona(
eFe dl'WsU of Cos Cehnda: ten ma, tlo fBN sad which Mitered,used or consumed
G Weld
Canty,
Ce d - ,. dom.... ehcnorol.' rood; the County,and which is attended lb
1.*pees. The purpose of this ad,and ligol eel gel,ldanuhctur- become port of,y bedding,
to,cur e
n k,upon.M•approvol of •d,011 lean d petroleum ps)t component rood of any building,sties-
V e of Ile.retee app ovalbn eel oils sob.sold a ocapnW of tire,road or appurtenance m ONI
voting on such prealste N sots:reds es specified in Sean. Coun
saps tux o}one(1%,Wen Mg SDYB �6 (f)la)(x s..uaRS.,es 22,�es Tx Isom , e bR
of retail oIto bb yy.rsonol proper-
.... M d'nod ea a for event shall the use tux imposed b
iy and the h�rnishinS of cen solos and purchases of mac Mary or this Resolution extend or app*:
nc rases a the E y,.and-1 mocking-tools,as Ill),Cd.an.Sec. 101 To the storage,use or con-
mpose a a tax.of.one percent lion 9946-11/ ill), C.R.S., as 'mention of any tangible personal
Il%)only for M•privetsy•musing om,tie. property the sale of which is
or consuming the county any ie•NeengKbt'et Ixemplpe All subject to o retail soles tax impos-
er cinsumn g insoy matertn sates oftangfbl*personal property id by Weld County.
Pyrchosed at nmlh.and•Poe Gm ith on whssh a specific ownership lox {b)To the serape,use or con•
prolog•o}storing;vstnp or saw bet been paid a Is payable'Shall be wmption of any tangible personal
se*defieof County rieny meter and exempt from-M*seblect sales lox lb.Coo,pyrohased hr male in
star vehicles,the
hosed of retail wax such soles moot both the the County,either in its oriental
on which r gfstrptioe is purchased
of a all following oroh000ns, form or as an ingredient of o a
acle 2 of•with the provisions llf (a)The purchaser Is a nonresident maabelored or compounded pro-
in occ 2 wit 29,C whsle }ore{Hhas his pyrincipal"plate of duct,in the regular course of a
provisions*,fesorperoaott.*na (b ,,a:,ss Oroomomma,toreee Midi Team
son-
ny this reference The soles and use ) ored o p ragoireci to a (st`non o aigsibi. use,or pro.
tax shall**me effectiveon holy 1, a iaor.d a or nyymn ta be suempp1b DfhlgqppC6b the
pro.
T990. the Coed eetak* Ma Row, of - nneresidenf}ith tIt•County a
2.Jl For D•OeNbb Eee*ipae the County under M* tart of noamkes.Merin he his own
eh,.For purposes of this R•sehs 15.e Sum pllen Colorado.CentreeMe mporradl»w or ith Oh.Couny,how-
Roe,M•definitions of the maNa Ryrylals engem ea gm,yea,no. ever, this exemption does not
contained herein sail bev '
n Sections emended,
and 3946-20,�blew.of aontlouIch 0 and building n apply-ro the fie
Ad
errs or
C.R.S.,anre emended,.wAysehlL s1.O e- matessms on which leuss tax as roneerlytien of .nyyibl•personal
'lions are eme robwhislun by gaooly shall
boos collected by me properly breve* this state by
this nlonncr. p County shhall be*tempt from the a anrosid•nt to be used in the
SAM TAX county solos tax to. an by m's conduct ofa business in this stab,
3.ix boles. *re_la areb)) Rxo Si M* materials are -.i I TD M• sbrole, use, or
.3.Tee ,Men vane collect* toosIslavered b wigs ll0srhb agent consumption of singable personal
and paid;a sales tax it the areext Cloo n sib widtis lb.IiwNa n mi. Oevern by o the Snits' Stab-
as in this Resoluegwprov dell,even 16,FYeve of line.Fee omen- of Mee, ore its institutions of the State of r sills
the sole entail o} N duo Reeobdan;ell rmeR
al property end Mi 1pr of seomigimated 6 4ti igloo on political subdivisions b tly by
carpi. seams,.el plea of blb. ernmensal capacities frp or by
3 6404, em"ee. etl. ee gem ofM. retailer, aloe the »Hit Wm co duct of
aryaredonr
4.N.Tea x Tee.The aa)leat HI(w/ed by (tanner go religion
nor charitable
to theire's rotator
g nfiobus or charibbM tenderer.
(e)To the •
I Non of Mil " - h apuW Centime Itagen
n
by a pat (".. sy
bush's* 'hr Mend .seen . d " 4drden LC. IMY
Dound n4 hr to ,pro t or use �,
1 any anccM ubetooce,or commed- the Weld CountyCTON o1 th'e'ca
Eeo to
'i7•which tengMO nersona6 pro- ATTEST,Mary A.-Muerstein
-2a,.Sohertee 29 104131, Per-
party enNrs'mto the yrocenMg.of i Weld County Clerk endAlecordes
or becomes on ingredient or cote- asant h e the a being eng1 general31,CRS, and ,Clerk Mie Board
l camended,witthere no
po'e't.part of the-:product or election within 120 days after the -BY,Tommie Anions
service which is menufactnrrd, adoption of this Resolution,the solesAPPROVED
Deputy STO.pFClerk
compounded,or furnished and the and use tax proposal documented in - APPROVE DA D.TO.FORM,
container,label,or the furnished 4e D.Morrison
shipping case thereof. ththe Msoletio and ll
be referred e to Assistant County Attorney
(fl To the storage,use,or con- of old County tads a registered electors
of Weld of a special election
Bumph t of any article of tangibleto be held on Tuesday,March 20, Poblishsdin the PlatteWMy Wile
personalprorerry Me sole.iiiarose of tggO,the uastionro be submitted '(The VIM* WPM Cadoredt,
which has a re*y been'nom.ted to the qua ified registered electors ` By it red 2!•.
to sales or use tax of another shall be as follows: •°d M° i•i
county equal to or in excess of That
imposed b/y.this Resolution. A SNAIL A COUNTTWME SANS
credit shall be ranted against the Atop USA TAR OF WELD COUNTY,
use tax imposed by this Resolution COl IA DO,AT THE RATE Of OMI
with,reapror to a person's storage, PERCENT[IX[,BE LEVIED AND
use, or consumption in the
IMPOSED FOR TXE VALOREM
S!01
County of tangible personal pro- INDUCING THE AD VALOREM PRO
perry purchased by him in s .TAR MILE LEVY,IN AC-
prev0uscounry.The amount of the ANDCORDANCE WITS THE PROPOSAL
AND edit shall be equal to the soxyaid RESOLUTION OF TEE BOARD
by him by reason of the imposition NELD COON TT}MMDMNERS OF
of a sales er use tax of a previous
county on'bis purchase or we for 27.hellnMe of Resolve**. The
the property.The°mount of the County Cork and Recorder is hereby
credit shall not exceed the Mx authorised and directed to
h
imposed by this Resolution. the full text of this Resolution tour
(g)one mo the storage, use, or separate times,a week apart,in The
consumption of tangible personal ra D
New aof
property general
and household effects r,the legal the County.
acquired outside of the County andcirculation in the unry
brow f into it by a nonresident 2EJnebo.,The el Nadu of Closeord
acquiring residency. Rec Recorder
County Clerk and
(h)T°the storage or u*of a motor. publsder is hereby authorised to
vehicle if the Owner is Or was,at. publish a notice for the
concerning the close
the time of purchase,a nonresident. of registrationmelegal electionwopofThe
of
offhrCousey and he purchased the New al circulation r, i newsy*per of
vehicle Weide of the County for general in the County.
use outside McCou°ty and ac10all b o s Neese.
T P4 Dun Clerk 1
so used it for a substantial at d and er Recorder d is The County rue
primary porno..er which it wt's and hereby authorizes
and directed
acquired and he registered,*Ned, to conspicuously post,
°t each polling plots,at least ten
or licensed said motor vehicle
outside of the County. days prior to the election,the notice
(i)To the storage,use,or consume- required by Section 16-102,[.Reed.,
d
lion of any construction and build- emended.e The d. h County e try Clerk Clerk and
'n materals and motor and other an
.vehicles on.Which registration is Recorder is rhed to further authous-
quired if a written contract for leel and directed to post to publish
a
the purchase thereof was entered notice ic her ecto i nT ew Nsh a
into prior to the affective-dal of of electit least the New News,for
this use tee. to least i ,pursuant
ten days prior
(ji To the, storage,use,or con- .40 election,as am n de Section
sumanon of any construction and 1'6'202,C.R.S.,as amended.
*Aiding mate riots required or 30.Caevesa-Im 1
ode ercessory in the per-. o s, • sec on
Immense rye. officers shall sliver the ballot
tract bid, , r entered into at any .boxes containing Me ballot cards to
. a.ar er none effective date of the counting center.The results shall
thifilifolution. be submitted to the County Canvas-
23.Meter end eastVobk%Ilse sine Beard robe canvassed accord-
Tax R sMa•The use tax provided ing to law.H,upon canvassing the
by this R.ohtion shall be applicable vote,it apprors that a majority or
toevery Motor and other vehicle the registered qualified electors
purchased et,retail on which rmGis- voting at such election hone voted in
ration M. aired by the laws of the tenor of the;Doles'and use tax
Stoll ado,end 19'190- proposal,the Board*authorized to
tration 1mode of any motor end shelf implement the impostition
or other e0:sad 110 ch,19 tit- of such sales and use too.
.of ton reeaired;end o tartlet** 31- C.daat .9 m.o... The
of NEe shell be issued m tor such election shall be held, conducted
vehicle or JOep a mobile home by the and the results thereof t shall be
Colorado Department of Revenue er determined,so for as practicable,In
its authorized agent until any tax conformity with the provisions of Me
due upon the storage,use,or con- Colorado Election Code of 1980 as
sumption thereof pursuant to this amended.
R050106en Well be collected by the MMCELEANEO U3
County Cdels,end Recorder,as the 32. Peraat limbed. Net Vte-
authorised',lent of the Colorado Wad,Band on state and municipal
Deparhnen1 of Roenae,The pre- sales and use lox rates existing on
seeds of*wise*toe shall be paid to the dote of adoption of this Resolu-
the County.periodically in actor- Con,the Board hereby finds and
dance with en en agnRmeat to be determines that the seven percent
entered by grid between Me County limitation provided in Section 29-2-
and the Cditirodo Deportment of 106,C.R.5„as amended,will be
Revenue, exceeded in at least one municipal-
24.Ceeeweelee eed Mae.MW ley within the County by the County
%We11 Dea Me CeRWWWI... The gales and use lax imposed by this
collection of the use tax far con- Resolution.However,there is no
situation end building materials- prohibition against the imposition of
shall be edorinbstered at the dine- the sales end use lax by Weld
Ron of the board.The use ten may County because the County Soles
be paid by estimate through Me and Use Tox does not exceed one
payment of the tax at the time percent(1X I,pursuant to Section
permits are'issued for building and 29-2-108(3),C.R.S.,as amended.
_rugoAffeDOM„As..ao alternative to 33,fWr,Nvvr}BesJ pNceblNry•Up-
the d% preceYte mulcted on adopdontly the electorate as the
above,payment of this use tex may special election,this Resolution shall
be made by the filing by *fry become effective and 1 torts at
op Iiton ,m
t for a building permit of an 12,01 a ,on July 1,1990,and shall
affidavit stating that the applicant remain effective until repealed by
intends to purchase all building end the Board(subject to any rights of
construction materials rlenssary for the owners of outstanding bonds).
the prefect described in the buiding 34- gtoetrryT Eeenewa. All
permit epphcet.tram a licensed statutory cite tione in this Resolu-
eteiler loceted within'the Caggty. Noe shall be construed to refer to
Every building permit applicant who ouch stefutes as the sate•may have
utilized the alternative procedure been heretofore emended, and,
provided above shall m*Mein end aubleat to any rights of owners of
present,.rieeled mrd outstanding bonds,as the same may
receipt records which�be tub- hereafter be amended from time to
jest to inspection add audit by time.
employees of the Board,and any 35-Ameedweeb- Except as to the
unyold M es dos xh*I be oubleet to one percent(IX)rote of the sales
cull collection and rd- end use Mx,the pyrovisions of this
oftblpd l lhseirtian.May be amended by
s Resolution'Sh' b - Resolution of the Beard MAMMA'
OR Me direction of the and In however,to any rights of poem*ad
Oilmileothslid Me:sem*manner as outstanding bondsb ere►
fie:- s1Mp, a safe red UM MMe6went.need not be
`e 1pinf of the sec as 4 Use to thoelesters of Ms CounIRMI
1Giw N N1 State of Cabrado- approval.OW Of TAX MUM 36.$eveeab*iy. If any _.
r letlbwWee a MHI*eo' sebseeNoe, perogra h,
'She%ard has Prime.*OM-cleve
rer provision ofyt this
d net to distribute.V e*- shall be adjudged to be i
or portion of the safes end unenforceable,the bnvaIldltg 41w wen
rewnuss-to munitipeilMs enforceability et such sec•
the Caunry Thp mealesa graph,clause or provision
- valorem property tax mill I affect any of the remaining
thorised under"Sesdea 11-7 edre rephn,clauses or prorNieEg
I.RN.fto the We ;e*MOW'Shen O is the into of
ter shall be vet* flseedd SO the w6 lee drM of
---- for fiscal year 1992,and the ha y ,IpyLluti us ere sere
calcuhti `'TIN,Clive sad fengeh0 Resole-
.years,b{ Malt.eq -tee tion was,on motion duly cede end
oeMscbd suet its peerriood of ebIpV}v mwoodwwenonHhed b d y offJanuary
'1990,through June 30,1991-.:Me' 19110.AA.
cellecMes 1bel be preebbd Ilia .
detesty of the Weld Cesit in seeeuty A�poeWeipdliii 0UMTY CO COLORADO
fund,Redd end Midge frdsE6p7fif COUNTY.COlOgOO
ExpdMINaa feed,end Cu .apsep. ,.. R,M.Mer,Chairmen'
feed seism loo esNhr elm - iewge Raenedy,MTrm
Affidavit of Publication
STATE OF COLORADO ,
County of Weld ss.
IA.Winkler Mesa of said County of Weld being duly sworn,say
that I am publisher of
PLATTEVILLE HERALD
that. the same is a weekly newspaper of general circulation was
printed and published in the town of
PLATTEVILLE
in said county and state that the notice of advertisement,of which
the annexed is a true copy has been published in said weekly
newspaper for `fin, . ,
\-- consecutive weeks:
that the notice was published in the regular and entire issue of every
number of said newspaper during the period and time of publication
of said notice and In the newspaper proper and not in a supplement
thereof:that the first publication of said notice was contained in the
in" said newspaper besting the date of
a- 9 A.D..1990 and the last publication
thereof.in the of saki newspaper.bearing date,
the a day of
`-- 1 that the said
PLA�EVILLE950 HERALD
has been published continuously and uninterruptedly during the
period of at least fifty-two consecutive weeks next prior to the first
issue thereof containing said notice or advertisement above referred
to: and that said newspaper was at the time of each of the
publications said notice duly qualI&d at purpose within the
meaning of act entitled, "An Act Cone rears Legal Notices.
q
Adv band Publi ti and the Fe='of Printers and
Publish thereof, and to eal all M and Parts of Acts In
Conflict is Act"approva. April 7 921,and
fain f, cularly as amende an act
. 1929. Mo act a May 1 1.
L
Puiii blisher
ed and sworn to before me this ,- day o f
19 f(7
/
a k-------?) Notary Public
415 DENVER AVENUE
FT. LUPTON, CO 80621
My commission expires June 1992
My Cc r.:::-._::-• 71.J:T=.7,, ne 30,IC92
Page 18 N-2 Feb. 2$ 19.84
NOTICE OF SPECIAL ELECTION 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,
In accordance with.the Resolution by the Board of County Commissioners or is thereafter amended.
of weld County Colorado,and pursuant to CRS 29-2-103,as amended.a spacial
election is hereby called and shall be held on Tuesday, March 20, 1990. 8. Supplemental Foods. No sales or use tax shall apply to
the sale of food purchased with funds provided by the special
At such special election: supplemental food program for women, infants, and children, 42
U.S.C. Section 1786.. For the purposes of this paragraph, "food"
(a) Voters shall cast ballots for or against imposing a countywide shall have the same meaning as provided in 42 U.S.C. Section 1786,
a sales and,use tax of Veld County, Colorado, at the rate of one as such Section exists on October 1, 1987, or is thereafter amended.
percent (1Y) for the purpose of reducing the ad valorem property
tax mill levy. 9. Previously Taxed by a County. No sales tax shall apply to
the sale of tangible persona property at retail or the furnishing
(b) The full text of the Resolution proposing the sales and use tax is of services if the transaction was previously subjected to a sales
published along with this notice, 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
Dated this 29th day of January, 1990. 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.
BOARD OF COUNTY COMMISSIONERS The amount of the credit shall not exceed the sales tax imposed by
WELD COUNTY,COLORADO Weld County, Colorado.
BY: MARY ANN FEUERSTEIN 10. Adoption of State Rules and Regulations. The imposition
COUNTY CLERK AND RECORDER of the tax on the sale at retail of tangible personal property and
AND CLERK TO THE BOARD the furnishing of certain services subject to this tax shall be in
accordance with schedules set forth in the rules and regulations of
BY: Mary Reiff,Deputy the Colorado Department of Revenue, and in accordance with any
regulations which may be enacted by separate Resolution of the
Board.
RESOLUTION
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.
RE: REVENUE; AND A PROPOSAL FOR IMPOSING A COUNTYWIDE SALES TAX OF
ONE PERCENT (1%) UPON THE SALE AT RETAIL OF TANGIBLE PERSONAL 12. Delivery Charges Included. The gross receipts from sales
PROPERTY AND THE FURNISHING OF CERTAIN SERVICES IN WELD COUNTY, AND shall include delivery charges, when such charges are subject to the
A COUNTYWIDE USE TAX OF ONE PERCENT (1%) ONLY FOR THE PRIVILEGE OF sales and use tax of the State of Colorado imposed by Article 26 of
USING OR CONSUMING IN WELD COUNTY ANY CONSTRUCTION AND BUILDING Title 39, C.R.S., as amended, regardless of the place to which
MATERIALS PURCHASED AT RETAIL, AND FOR THE PRIVILEGE OF STORING, delivery is made.
USING OR CONSUMING IN WELD COUNTY ANY MOTOR AND OTHER VEHICLES
PURCHASED AT RETAIL'.ON WHICH REGISTRATION IS REQUIRED; AND PROVIDING 13. General Exemptions. There shall be exempt from sales
FOR A REDUCTION IN AD VALOREM PROPERTY TAX IN AN AMOUNT EQUIVALENT taxation under the provisions of this Resolution all of the tangible
TO THE SALES AND USE TAX COLLECTED; AND PROVIDING FOR AN ELECTION ON personal property and services which are exempt under Section
THE PROPOSALS CONTAINED HEREIN 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),
WHEREAS, the Board of County Commissioners of Weld County, 39-26-114(1)(a)(XX), 39-26-114(15) and 39-26-114(16), C.R.S., es
Colorado, pursuant to Colorado statute and the Weld County Home Rule amended, as said sections were amended or enacted pursuant to H.B.
Charter, is vested with the authority of administering the affairs 1330 approved-May 22, 1987, end effective October 1, 1987; the
of Weld County, Colorado, and exemption fur.sales and purchases of electricity, coal, wood, gas
(in ing natural,WHEREAS, Section 29-2-103, Colorado Revised Statutes (C.R.S.), oil s or d coke sold to occufactured, and residences liquified specified
petroleum ins Se fuel
n
authorizes counties to levy a countywide upon pants of as spth ex p on for
sales and use tax a the sales-en (1urcha es C.R.S., as amended; and the exemption for
approval of the majority of the registered electors of the county sales and purchases of machinery or steins tools, as specified in
voting on such proposal, and Section 39-26-114(11), C.R.S., as amended.
WHEREAS Weld County (the County) has not heretofore imposed any 14. Nonresident Exemption. All sales of tangible personal
sales or use tax, and property on which a specific ownership tax has been paid or is
payable shall be exempt from the subject sales tax when such sales
WHEREAS, the Board of County Commissioners of Weld County, meet both of the following conditions:
Colorado (the Board) finds that the imposition of a sales and use
tax of one percent (1%) will permit the County to reduce its 1991 ad (a) The purchaser is a nonresident or has his principal
valorem property tax mill levy equivalent to the amount collected, place of business outside of the County.
and
' (b) Such tangible personal property is registered or
WHEREAS, the Board finds that it is in the best interests of required to be registered outside the limits of the County
the present and future inhabitants and citizens of the County to under the laws of the State of Colorado.
submit a one percent (1%) sales and use tax proposal to the
registered electors of the County. 15. Exemption for Construction Materials Subject to Use Tax.
The value of construction and building materials on which a use tax
NOW, THEREFORE, BE IT RESOLVED by the Board of County has previously been collected by the County shall be exempt from the
Commissioners of Weld County, Colorado: County sales tax imposed by this Resolution if the materials are
GENERAL PROVISIONS delivered by the retailer or his agent to a site•within the limits
of the County.
1. Purpose. The purpose of this Resolution is, upon the 16. Place of Sale. For purposes of this Resolution, all
approval of majority of registered electors voting on such retail sales are consummated at the place of business of the
proposal, to impose a sales tax of one (1%) upon the sale at retail retailer, unless the tangible personal sold is delivered of tangible personal property a and the furnishing of certain services the retailer or his agent to a destination outside the limits of the
a in the County, nd to pose use tax of one percent (13) only for County or to a common carrier for delivery to a destination outside
the privilege of using or consuming in the County any construction the limits of the County. If a retailer has no permanent place of
and building materials purchased at retail, and for the privilege of business in the County, or has more than one place of business, the
storing, using or consuming in the County any motor and other
place or places s es which the retail sales are consummated for the
vehicles, purchased at retail on which registration is required, all purpose of tht sores tax imposed by this Resolution shall be
in accordance with the provisions of Article 2 of Title 29, C.R.S., determined by the
which provisions are incorporated herein by this reference. The provisions af Article t of Title 39, C.R.S., has
e
sales and use tax shall become effective on July 1, 1990. amended, and ev the rules and regulations promulgated by the
Department of Revenue of the State of Colorado.
2. Statutory Definitions o Incoporated. For purposes of this 17. Sales Tax License. No to County sales tax license
Resolution, the de initions E the words contained herein shall be separate
s defined in Sections 39-26-102 and 39-26-201, C.R.S., as amended, shall be required. Any person engaging in the business of selling
which definitions are incorporated herein by this reference. tangible personal property at retail or furnishing certain services
as herein specified shall annually obtain and hold a state license
' SALES TAX as required by Section 39-26-103, C.R.S., as amended.
3. Tax Levied. There is hereby levied, and there shall be 18. Vendor's Fee. At the time of making a monthly return of
collected and paid, a sales tax in the amount as in this Resolution the sales taxes required by this Resolution, every retailer shall be
provided, upon the sale at retail of tangible personal property and entitled to subtract..face the sales tax remitted a sum equal the furnishing of certain services, as provided in 39-26-104, three and one-third percent (3 1/33) of said tax as a fee, which fee C.R.S., as amended, shall be known as the "Vendor's Fee." Any retailer delinquent in
remitting said tax shall forfeit such Vendor's Fee unless good cause
4. No Tax on Tax. The amount subject to tax shall not be shown for the delinquent remittance.
include the amount of any sales or use tax imposed by Article 26 of 19. Collection, Administration and Enforcement. The collec-
Title 39, C.R.S., as amended. tion, administration and enforcement of the sales tax imposed by
5. Delivery Charge. The gross receipts from sales shall this Resolution shall be performed by the Executive Director of the
include delivery charges when such charges are subject to the State Department of Revenue of the State of Colorado in the same manner Sales and Use Tax imposed by Article 26 of Title 39, C.R.S., as the collection, administration and enforcement of the Colorado State amended, regardless of the place to which delivery is made. sales tax. The provisions of Article 26 of Title 39, C.R.S.,
amended, and all rules and regulations promulgated by the Executive 6. Picked Up Building Materials. No sales tax shall apply to Director of the Department of Revenue thereunder, are incorporated
the sale of construction and building materials, as the term is used herein by this reference and shall govern the collections,
in Section 29-2-109, C.R.S., as amended, if such materials are administration, and enforcement of the salts tax imposed by this.
picked up by the purchaser and if the purchaser of such material.
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. - .
Feb. 28. 1990 N-2 Page 19
made of any motor or other vehicle for which registration is
Pursuant to Section 29-2-106, C.R.S., as amended, the Board required, and no certificate of title shall be issued for such
shall, following the special election of March 20, 1990, and prior vehicle or for a mobile home by the Colorado Department of Revenue
to May 17, 1990, request the Executive Director of the Department of or its authorized agent until any tax due upon the storage, u
se, or
Revenue to administer, collect and distribute the sales tax hereby consumption thereof pursuant to this Resolution shall be collected
imposed. The Board, at the time of making such request, shall by the County,Clerk and Recorder, as the authorized agent of the
provide the following documents to the Executive Director of the Colorado Department of Revenue. The proceeds of the use tax shall
Department of Revenue: be paid to the County periodically in accordance with an agreement
to be entered by and between the County and the Colorado Department
(a) A copy of this Resolution, certified by the County of Revenue.
Clerk and Recorder.
24. Construction and Building Materials Use Tax Collection.
(b) Affidavits of publication of this Resolution, as The collection of the use tax for construction and building
proved herein. 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
(c) An Abstract of Election Results, certified as to the the time permits are issued for building and construction. As an
approval of the sales tax by a majority of the registered alternative to the estimate procedure provided above, payment of
qualified electors of Weld County voting thereon. this use tax may be made by the filing by any applicant for a
In the event that the Executive Director of the Department of building permit of an affidavit stating that the applicant intends
Revenue fails or refuses to collect the sales tax imposed by this to purchase all building and construction materials necessary for
the project described en the building permit application from a
Resolution, the Board shall be authorized to provide for the
collection, administration or enforcement of such sales tax to the licensed retailer located within the County. Every building permit
extent permitted by law or to amend this Resolution to comply with applicant who utilizes the alternative procedure provided above
the requirements of the Department of Revenue. shall maintain and preserve detailed purchase and receipt records
which shall be subject to inspection and audit by employees of the
USE TAX Board, and any unpaid taxes due shall be subject to collections.
The collection and administration of the use tax imposed by this
20. Property Taxed. There is hereby levied and there shall be Resolution shall be performed at the direction of the Board in
collected and paid a countywide use tax of one percent (1%) only for substantially the same manner as the collection, administration and
the privilege of using or consuming in Weld County any construction enforcement of the sales and Use Tax of the State of Colorado.
and building materials purchased at retail and for the privilege of
storing, using or consuming any motor and other vehicles purchased USE OF TAX REVENUES
at retail on which registration is required.
25. No Distribution to Municipalities. The Board has
presently determined not to distribute any percentage or portion of
21. Definition. For purposes of this Resolution, the term
" nstruction and building materials' shall mean any'tangible the sales and use tax revenues to municipalities within the County.
The maximum 1991 ad valorem property tax mill levy authorized under
personal property which is stored, used or consumed in the County,
and which is intended to become part of, attached to, or a component Section 14-7 of Article XIV of the Weld County Home Rule Charter
shall be reduced for fiscal year 1992, and the base calculation for
of any building, structure, road or appurtenance in the County.
subsequent fiscal years, by an amount equivalent to the net amount
22. Use Tax Exemptions. In no event shall the use tax imposed of sales and use tax collected during the period of July 1, 1990,
by this Resolution extend or apply: through June 30, 1991. The collections shall be prorated for
deposit in relationship to the mill levy of the Weld County General
(a) To the storage, use or consumption of any tangible Fund, Road and Bridge Fund, Capital Expenditure Fund, and
personal property the sale of which is subject to a retail Contingency Fund and can be used for any expenditures authorized in
the above mentioned funds. Specific amounts for the above
sales tax imposed by Weld County.
calculations and pro rations shall be as determined by the Weld
(b) To the storage, use or consumption of any tangible County Director of Finance.
personal property purchased for resale in the County, ELECTION
either in its original form or as an ingredient of a
manufactured or compounded product, in•the regular course 26. Submission to Electors. Pursuant to Section 29-2-104)3),
of a business. C.B.S. as amended, there being lc) To the storage, use, or consumption of tangible no general election within 120 days
personal property brought into the County a nonresident after the adoption of this Resolution, the sales and use tax
thereof for his own storage, use, or consumption while proposal documented in this Resolution shall be referred to the
temporarily with the County; however, this exemption does qualified and registered electors of Weld County at a special
not apply to the storage, use, or consumption of tangible election to be held on Tuesday, March 20, 1990, the question to be
personal property brought into this state by a nonresident submitted to the qualified registered electors shall be as follows:
to be used in the conduct of a business in this state. SHALL A COUNTYWIDE SALES'AND USE TAX OF WELD
(d) To the storage, use, or consumption of tangible COUNTY, COLORADO, AT THE RATE OF ONE PERCENT
personal property by the United States Government or the (1%), BE LEVIED AND IMPOSED FOR THE PURPOSE OF
State of Colorado, or its institutions, or its political REDUCING THE AD VALOREM PROPERTY TAX MILL LEVY,
subdivisions in their governmental capacities only or by IN ACCORDANCE WITH THE PROPOSAL AND RESOLUTION
religious or charitable corporations in the conduct of OF THE BOARD OF COUNTY COMMISSIONERS OF WELD
their regular religious or charitable functions. COUNTY?
(e) To the storage, use, or consumption of tangible 27. Publication of Resolution. The County Clerk and Recorder
personal property by a person engaged in the business of is hereby authorized and directed to publish the fall text of this
Resolution four separate times, a week apart, in The New News, the
manufacturing or compounding for sale, profit, or use any
article, substance, or commodity, which tangible personal legal newspaper of general circulation in the County.
property enters into the processing of or becomes an
28. Publication of Notice of Close of Registration. The
ingredient or component part of the product or service
which is manufactured, compounded, or furnished and the County Clerk and Recorder is hereby authorized to publish a notice
concerning the close of registration for the election in The New
container, label, or the furnished shipping case thereof.
News, the legal newspaper of general circulation in the County.
(f) To the storage, use, or consumption of any article of
tangible personal property the sale or use of which has
29. Posting and Publication of Election Notice. The County
already been subjected to a sales or use tax of another
Clerk and Recorder is hereby authorized and directed to
county equal to or in excess of that imposed by this
conspicuously post, at each polling place, at least ten days prior
Resolution. A credit shall be granted against the use tax
to the election, the notice required by Section 1-6-102, C.R.S., as
imposed by this Resolution with respect to a person's
amended. The County Clerk and Recorder is hereby further authorized
storage, use, or consumption in the County of tangible
and directed to post conspicuously in her office and to publish a
personal property purchased by him in a previous county.
The amount of the credit shall be equal to the tax paid by' notice of election in The New News, at least once at least ten days
him by reason of the imposition of a sales or use tax of a prior to the election, pursuant to Section 1-6-202, C.R.S., as
previous county on hie purchase or use for the property. amended.
The amount of the credit shall not exceed the tax imposed 30. Canvass. Immediately after the closing of the polls, the
by this Resolution. election OTficers shall deliver the ballot boxes containing 'the ballot cards to the counting center. The results shall be submitted
(g) To the storage, use, or consumption of tangible to the County Canvassing Board to be canvassed according to law.
personal property and household effects acquired outside If, upon canvassing the vote, it appears that a majority of the
of the County and brought into it by a nonresident registered qualified electors voting at such election have voted i
acquiring residency. favor of the sales and use tax proposal, the Board is authorized to
and shall implement the imposition of such sales and use tax.
(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 31. Conduct of Election. The election shall be held,
County and he purchased the vehicle outside of the County conducted and the results thereof shall be determined, so far as
for use outside the County end actually so used it for a practicable, in conformity with the provisions of the Colorado
substantial and primary purpose for which it was acquired Election Code of 1980 as amended.
and he registered, titled, or licensed said motor vehicle
outside of the County. MISCELLANEOUS
(I) To the storage, use, or consumption of any 32. Percent Limitation not Violated. Based on state and
construction and building materials and motor and other municipal sales and use tax rates existing on the date of adoption
vehicles on which registration is required if a written of this Resolution, the Board hereby finds and determines that the
contract for the purchase thereof was entered into prior seven percent limitation provided in Section 29-2-108, C.R.S.,.as
to the effective date of this use tax. amended, will be exceeded in at least one municipality within the
County by the County sales and use tax imposed by this Resolution.
(j) To the storage, use, or consumption of any However, there is no prohibition against the imposition of the sales
construction and building materials required or made and use tax by Weld County because the County Sales and Use Tax does
necessary in the performance of any construction contract not exceed one percent (1%), pursuant to Section 29-2-108(3),
bid, let, or entered into at any time prior to the C.R.S., as amended.
effective date of this Resolution.
33. Effective Date-Applicability. Upon adoption by the
23. Motor and other Vehicle Use Tax Collection. The use tax electorate at the special election, this Resolution shall become
provided by this Resolution shall be applicable to every motor and effective and in force at 12:01 a.m. on July 1, 1990, and shall
other vehicle purchased at retail on which registration is required
by the laws of the State of Colorado, and no registration shall be
• Continued from pone 19
remain effective until repealed by the Board (subject to any rights
of the owners of. outstanding bonds).
34. 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.
35. Amendments. Except as to the one percent (16) rate of the
sales and use tax, 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.
36. 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 29th day of January,
1990, A.D.
''�/�,1{�//-,�w-.,�t.//� L BOA OF COUNTY COMMISSIONERS
WeldSC:` cicu�ucord WE COUNTY
Weld County then and Recorder g
and Clerk to the Board Gene R. Brantner, C a rman
Cl
BY:Ri/ti.x.e d c„,,,,, George Eednedy, Pro-Tem
Deputy County ler
EXCUSED
APPROVED AS TO FORM: Constance L. Harbert
4 C.W. X r
.I-y �i1 / '/. 'yam
county Attorney
a
Published In the La Salle Leader and the Platteville Herald,
February 7, 14, 21, and 28, 1990.
SALES TAX
B IC 3.Tax Levied.There is hereby levied,and
�Oi - +�+• +�� there shall be collected and paid,a sales tax
NOTICESLLLL" in the amount as in this Resolution provided,
"BECAUSE THE PEOPLE upon the sale at retail of tangible personal
dUKT KNPE property and the furnishing.of certain ser-
a vices,u provided in 39-26-104, C.R.S., as
amended. AFFIDAVIT OF PUBLICATION
/ \ ' 4.No.Tax on Tax.The amount subject to
'A�A I tax shalLnot include the amount of any sales
l a or use tax imposed by Article 26 of Title 39, STATE OF COLORADO
/ C.R.S.,as amended. 5S.
�---..-- 5 Delivery Charge. The a receipts
from sales shall include delivery charges COUNTY OF WELD
•when such charges are subject to the State
Saks and Use Tax imposed by Article 26 of
Tide 39,C.R.S.,as amended, regardless of !i D / - I WI W1C of said Comity of
NOTICE OP SPECIAL ELECTION the place to which deliveryiamade. Weld, being duly sworn, say that I am office manager of
hi accordance with the Resolution by the 6.picked Up Building Materials.No sales
Board of County Commissioners of Weld tax shall apply to the sale of construction and' 111E WINDSOR BEACON, INC.
County .Colorado, and pursuant to CRS building materials, as the terns is used inn
29-2-103, as amended;a special election is Section 29-2-I09,C.R.S.,as amended,if such
al
hereby called and shell be held on Meade', materials are Pickett upby the Purchaser eau' a weekly newspaper la aving a general circulation in said
Mares 1990., - - u the pnchuer evidencing al County and State, published in the town of WINDSOR, in
At such epaaatelectkn: su&lorai government
In)?Ss*all cast ballots for or against use us has been paid or is required to be said Comity and State; and that the notice, of which the
--tnunie4kafra..ceiniertiaesaliamait axe taut.Weld PaT. Stamps.No sales or use shell
annexed Is a true copy, has been
nty, r e pur elite rate of one ply t of et unrehaaed with food
percent(3%1for the puryane of reducing the apply oche the of food"uponpmeggapa, published
advabrenr property tsam0lkvy. stamps"Faille or in said weekly for successive
(b)The full text of the Resolution proposin food"shall have the woe meaning aPro- weeks, that the notice was published in the regular and
the sales and use tax is published along with video la 7 U.S.C. Sectiun 2012(y, a each entire issue of every number of the paper during he period
this notice. sectionaalw ou Oclober 1,1987,a lo there-
Daoedthis29thdayof]anuaty,1990. after amended. and time of publication, and in (lie newspaper proper and
BOAARDOFCOUNTY COMMISSIONERS IL Supplemental Foods.No sales or use tax not In a supplement, and that (lie first publication of said
WELD COuNnY.COLORADO shall apply m the sale'ned with.
BY: ERAAN RECORDER
foodsrogram forindateCLERK women,bfawb,and ehu- P✓. bin(
p
ANDCLERK TO THE BOARD. then,42 U.S.C. Section 1786. For the par- day of r-e- bi u A.U., 19 i O
Published BY:Mary Reit,Depirty pates of this paraprph,.,,600d^shall have an the last
Pebwry 8.15,and 22,and Mar& the same meaning as prov in 42 G.S.C. publication bearing the d to of the
1,1990 m The New News;and four eonsecu- - Section 1786,sa.such Sertloa eta on°Mo- �
tiveweebaaFamerandWM.FoeIntce bey L 1987,orIsthereeker anonded. /sfr day of rkdl'YC4-- , A.U., 19 (fa
Press,Tae Greed DsW'hbtme,Masten 9.PreYbusy Taxed by a County.No sales end that the said WINDSOR BEACON has been published
igRw4fMaaamt times-C LaSsBe Lomb taxatMapdy mWe Hie ofWadePermed .
oRh dal Herald, Pine Bluth pose, properly at retail or the fami.Mn.ofservices continuously and uninterruptedly for the period of 52
Platte Valley Voice Platteville Herald, and if the transaction was previously subjected to consecutive weeks, in said County and Slate, prior to the
Windaar apace,. 4;�-,>s'" 4--.r.: a - by coin'.*pod llall l
purchasers user lather dale of first publication of said notice, and the same is a
RESOLUTION or in excess of that sought to be imposed W newspaper within the meanie of an Act to regulate printing
RE: REVENUE; AND A PROPOSAL FOR Weld County, Colorado. A credit shall be, of legal notices and advertisements, approved]roved May 18,
IMPOSING A COUNTYWIDE SALES TAX granted against the sales tax imposed by I 1
OF ONE PERCENT(1%)UPON THE SALE. Weld county,Colorado,with respect to such I V.11, and all prior act SO far as in force.
AT RETAIL OF TANGIBLE PERSONAL transaction equal in amount to the kwfaid .
PROPERTY AND THE FURNISHING Ott impozedlocal sales or use tax previouslyouscoaid i" //
CERTAIN.SERVICES IN WELD COUNTY, by the purchaser or users the prerloue teed 664--Cf ik-LyICEM"
AND A COUNTYWIDE USETAX OF ONE ty.The amount of the credit shall not exceed
PERCENT (1%) ONLY FOR THE PRIVI: the sales tax imposed by Weld Canty,Cob UFFICEMANA(,'E!t
LEGE OF USING OR CONSUMING'Dl redo.
WELD COUNTY ANY CONSTRUCTION 10. Adoption of State Rules and.Regula-
AND BUILDING MATERIALS PURCHASED tiers.The imposition of the tax on the sale at _
AT RETAIL,AND FOR THE PRTVEBGE OF retail of tangible persona property and the Subscribed and sworn to before me this STORING, USING OR CONSUMING IN funnel*.of certain services subject to this day
WELD COUNTY ANY MOTOR AND OTHER tax shall be in accordance with schedules set /
PURCHASED AT RETAIL ON forth in the rufous and regulation of the of mil./
rrereRillisN IS'-YWIDs Qaunt& Department of Revenue, and in / 19��~AND PROVIDING FOR A REDUCTION IN accordance with any regulations which may
AD VALOREM PROPERTY TAX 04 AN be enacted by.separate Resolution of the
AMOUNT EQUIVALENT TO THB SALES Board. � � � Y_MEW,'
AND USE TAX COLLECTED;AND PROVID- II.Amounts Exdn .T ded 'ae amounts sub- 1C:
ING FOR AN ELECTION ON THE PROPO- ject to tax shall not include the amount of -a -c.
SALSCONTAINED HEREIN any sales a use tax imposed by Article 26 of My conimission expires 'tr-
WHEREAS,the Board of County Commis- Tide 39,C.R.S.;as ammrdod.
sioners of Weld County,Colorado,pursuant 12. Delivery Charges Included.The gross
to Colorado statute.and the Weld County receipts from sales shall include delivery
Home'Rule Charter, is vested with the au- charges,when such charges are subject to
thority of administering the affairs of Weld the sales and use tax of the State of Colorado
County,Colorado,and . imposed by Article 26 of Tale 39,C.R.S.,as
WHEREAS, Section 29-2-103, Colorado amended,regardless of the place to which de-
Revised Statutes(C.R.S.),authorized count- livery is made.
ies to levy a countywide sales and use tax 13. General Exemptions.There shall be
upon the approval of the majority of the regis• exempt from sales taxation under the pm-
tered electors of the county voting on such visions of this Resolution all of the tangible
proposal,and. ' - personal popes and.services winch are
WHEREAS,Weld County(the County)has exempt under Section 39.26.114,"CRS..as
not heretofore imposed any sales or use tax, amended,which exemptions are incorporated
and - herein"by this reference,expressly,includ'
IjRIRBAS,the Board of County Commis- the exemption for sales of food as defined and
shush tlield County,Colorado(the Board) , specified in Sections 39-26-102(4.5), 39-26-
RialtM{the imposition of a sales and use 114(1)(a)YXX),39-26-114(15)and 39-26114
ISRWiepercent(1%)will permit the Conn- (16), C.R.S., as amended, as said sections
*Meths its 1991 ad valorem property tax were amended or enacted pursuant to H.B.
esv equivalent to the amount collected, 1330 approved May 22, 1987, and effective
aa�, - October 1,1987,-the exemption of salgk'iid
"r#_",•Lt"S,the Beard finds that ills in the purc≤as'e`sofetect&ity,coal,.wood.gasGP-
hswteglasts of the present and future in- chiding natural,manufactured,c ha
and
a citizens of the County to submit pehWmms gas),fuel oil or coke so
ld dam..
it s sass.t(1%)sales and use tax proposal pants of residences as specified in RuNaa
Is `sas red electors of the County. 39.26114(1)(a)(XXU,C.R.S., as amide*
- 'i' a' r RE, BE IT RESOLVED and the exemption for sales and purchsaw of
Imagimail of County Commissioners of machinery or machine tools. as
wr/r.uns4.. 261 a(i ienf i ru s
GE O s f"Psem*ton. All sales ef
1.Purpose.The purpose of this Resolution tangible personal property on which a seem&
is, the approval of a majority of register- ownership tax has been paid or is pays*
ed voting on such proposal,to im- shall be exempt from the subject sales lie
retail tax of one(1%1 upon the sale . when such sales meet both of the-foil aiig
retail of tangible personal property and the conditions:
furnishing of certain services in the Cauntys ,(y Ttre pureana k a blatant-sweet de dqa
to and impose a use tax of one percent(1%) :his pr d place of business outside of the
only for the privilege of using or consuming' County.
in the Conti any coustralea and building (is Such tangible personal i tep..ty is
materials ased at retail,*adios the pro registered or required to be registeredout-
veegt of storing,using or oonamde -the side the limits of the County under the laws
County any motor and es:sfl -of the State of Colorado.
chased at retail on which.registration ii JO- - 15.Exemption-for Construction.Materials
*bed,:alt in accordance with the provisionpent- Subject M Use Tax.The onvaluef construction
.of Tale 29.C.R.S.,which provi- and s building materials on which a use tax
herein by this refer- haa"pteviausly been collected the County
dales and use tax shall become ef- shall be exempt from the Counun ty sales tax
my 1,1990. imposed hy this goalf...an Anent- n^fririav raarpomied:Par ...are by ibis otitis q .
this Resolution;the da8nafonsed site wt thelimitsof the County. -
M contained herein shall be as de- 16. Place of Sale. For t
s 39-26102 and 39.26201, Resolution,area Sale we
amended, which definitions are at the place of business of the rema
bleatliteled herein by this n.fi......e. the tangWepersonal property sold I defter-
,
ri}y a s drination article,substance,orcomwwdity,which tang- qualified and fbrllRt al;weld.
eMfiit i com- ibte personal property enters into the se pros- to County at abe Itig pa,
er. a atlen sing of or becomes an ingredient or comp:- Tuesday,M
eafsids tier neat parted thereafter or settee which is submitted tothe q *teas
has no permanent place of business in the , manufactured„ or.wed shall be as follows:
County,or has more than ono putt of bet. and the centetet�or, the-Ibenished SMALL A
ness,the place or places at which the retail sae the[asf. . USETAX OP VE,D, Un f,COLORADO,
sales are consummated for the purpose of the To the stodge. linen.t.LConsumption AT THE RA31s.OF OM PERCENT
sales tax imposed by this Resolution shall be of say airlift of Attu t1UR-
determined by the provisions of Article 26 the aletWeew b a�tdeavft-' 1i OF getycgegyvystAD.YAWVF2f
of Title 39,C.R.S.,as amended,and by the jetted toa sales or use tax of pimger county; MILL WT, IN ACCOR-
rules and regulations promulgated by the equal to or in excess of that Ale E W T7 PROPOSAL AND
Department of Revenue of the State of Color Resolution.A credit shall he against - UTION OP TifE BOARD OF COUNTY
the u e tas.opoead by 1be 4 Is t--- fill WELD COUNTY?
17.Sees Ts*License.No separate County respect to a persons storage, use, or coo- 27.Pehiish es of Resolution.The.County
sales tax license shall be required.Any per smuption in 0te of:trs s petsomo peak and Is hereby,authorized
son engaging in the business of selling tang- property his &rjo's, and directed 07 ibe full teat of this
ible personal property at retail or furnishb,n county. The tented be Resolution four {Qaei,seek apart,
certain services as herein shall equal *rte be it The New News, lapel newspaper of
annually obtain and hold e s as ispsritotlon of a ' - ill previous general circulatirminthasfissey,
required by Section 3934103;C.R.S., as county• or use tar doe proper- fig,publicatio, f MetietifCl se of Regis-
amended.Vendor's Fee.At the thee of on ' t e tax err Sethi tall em� boa. The County and Recorder is
monthly teens of the sales taxes shall be . (g) To the esiton . use,7B. herebyIn the close of authsized m • thee cos-
y this Resolution, a �8Retre elect-
ion .
ettltled m au sates tax rents- - in The New News,fee omit aawpaper of
atpbad and ' general chtv4tba intbe Counry.
Percent t into t ed s s said tax take,which flee shall be brought by a oia'_, � �ryp pyyl Westony...
here* and directed to
de�gnent in remitting said tax shad forfeit if the:weer Is or woe,at the else .
suds Vendor's Fee unless good cause be chase, a nonresident of the County he dayssppr��tot _ ten
shown teethe delinquent remittance. purchased the vehice*bide of 1ta Candy by Section 14162,C: ore sanded.expired
19. Collection, Administration and En- for use outside the County and atmsity so County Clerk sad 8ebe dsr is hereby fabler
forcemeat.The collection,administration and used it for ayhstentl l sad authorized a ad directed to post aoanpleuosaly
enforcement tithe sales tax imposed by at for which it was aegeyndand he in her oat endaosi lyalranodesofelecdoe
Resolution shall be performed by the Execu- titled.or Nxesetsb,Ijle)er.it outside in The New Newn.at fiats mice et lest ten
five Director of the Department of Revenue of to Section
the State of Colorado In the same meaner as To 3 .e.0 .. ef '1b spritR. w -
the colle tion:•wm�e.don and enforce- -
ing
metdt a Colorado State sales t.The pro- ,motor cod other veeldnt at uPS' of the Canvass.th *lefts "liter de�dvverr
visions of Article 26 of The 39, C.R.S., r e.,o w�dp�maMtnet 'r*siya boMietetabang the ballot cards to
as amended, and all roles and ee�atit for S. nM[weaw}w6 iae the sating Fetta. eemi,shall he sub-
promulgated by the Executive Director of pyer'�deft otIftene fy.;' milled* float to
the Department of Revenue[hereunder,ale
incorporated herein by this rebate asd iv- -co Use ctig4 . qt oons,FS4Sik be sing ; o®-
shal govern the:collections, admhsbhatien, sired or ham. porfor l of thesing sere.l*sdalined eYMJ majority
and eafircement�gf.3he saes tar unposed of anP ApsRa4ts elreurat bur-Tst. . th<,registered q •Idint electors vM
. s.� .+Rte
Pursuant to Section 29-2-106. C.R.S., -taints date e7tlis�iitltsrtins maborized toadyte
as amended,the Board shall, following the 23.Mater an er d oth %Aide Use ibo CM- sue, t hmµrei-
spedal election
of March 20.1990,and prier Sefton.The use tax provided by thla Reesle- 31.Conduct cif Mafia The election shall to May 17, 1990, request the Executive cis shall be applicable to every meta and be held, conducted and the results thereof
administer,the Department of
ofRevenueto other vehicle purchased at retail s which shag be determined. so.far as practicable,
ad inreby imol act and
Board,distribute the the sales sregistration is required by the hulas of the in conformity with the provisions of the
taof making such StateofColorado,andnoregiathtlanshalbe Colorado Election Code of1900asamended.
request, shall provide the made deny motor or other a f4'which hffiCEJANEOUS
following documents to the Executive Direct. r hhation k of -32.Percentllnsitaden not Violated.Based
or oftbe Department of Revenue: :.title shell-bei � furs ' on stole and nmMdpel tabs aedr we.tax
(a)A copy of this Resolution,certified by mobile home the of
the County Clerk and Recorder. TaW anon,the e Bo the date adoption nd de-
due upon the its aafbge, u agent sous any tax ti rmine that the seven hereby finds limitation
and ion
N)AfednitadpubRcadon of this Resole- dace storage, one, or
tion,as proved herein.
awasatiy ided ct n9 108, .R.S.,t s
thereof e t o this le k a d shall be provided in Section exceeded e in
at lest, as
(c)s An Abstractoo l'dfMeP ioe Results.salestax bye
else egois Clerk sad Recorder; amended, will be in least one
fed rity of th epprovd re the by a as.the nahorined ege t Of the D ierad°De= mmtMPality wlthintbetJot. by the twin,
majority of the registered qualified electors a meat of Res '1' s di'tifitll..limenentitn ofd. ' -�t sRdfrapStol t' my, 14oe sr,thereii no prohibition against the. .
In the event that the Executive Director ly in accordance%Walt to be Ifiltdgtion of the sales and AID tax by Weld
of the Department of Revenue fails or refuses entered by and betaken the and the County because the County Sales and Use
to collect the saes tax imposed by this Colorado Department dlleeendt.-' Tax does not exceed one percent(1%),put-
Resolution. the Board shall be authorized 2e.Construction and Building Materials Use suet to Section 29-2.108 (3), C.R.S., as
to provide forthadllection, administration Tax Collection.The collection of the use tax amended.
or enforcement of such sales tax to the for construction and building mate**shall 33. Effective Date-Applicability. Upon
extent permitted by-law or to amend this be administered at the direction of the Board. adoption by the electorate at the special
Resolution to comply with the requirements The use tax may be paid by estimate tuts* election, this Resolute*- shell become
of the Department
o Reven E TAX issued
ue. hpaymentttx ment of the at
thedmt Ash eULcave and Miltset lame}-a.a:on July I.
f
building .'190,and shag rends elfeetive until repeal-
. Property Taxed ed
There is hereby levied skernve to the estimate y..J ,,,e pro- ed by the Boa[Qtbject r'igsoff the
and there shall be collected and paid • Ailed above,pematatotthltr pep my be owners ofoutstandin bonds).
('countywide use tax of one percent(1%)only suede by the filing%r any *pi # a 34. Statutory References. All statutory
for the privilege of using or consuming in hegdingpermit:Wan atlhiaves�the citations in this Resolution shall be construed
Weld County any construction and building applicant intendstopurchese all end to refer to such statutes ea the same ma
materials purchased at retail and for the construction materials necessary for the mayhem
privilege of storing,wing or consuming any ject described in the budding
pro- any ghtslofinee.embers
of outstanding san, ng bon s.
motor and other vehicles purchased at retail tion from a licensed entailer apWhin pay a ts of:may er be bonds,
d d
registration is required. Pin -the sametime. hereatta be ameaded
ition.For purposes who iz Every 6uadlef rive aNAe
of thrs Resolu-' utilizer 1pe Ytemafive. J5. Amendments.)ratsExcept as to the one
te, the term "construction and building provided above shat maintain nit(1%)tam ef the see and.me t,
tutorials"shall mean'any tangible personal detailed purchase and receipt recant'which amenaevnisq.9f this Resolution may be
paYpssty which-is stored,used or consumed shall be subject to)expec)io4.ydrpa n Ay amended by Resolution:DowerBoard(subject,
SS County,and which is intended to be- employfsh alike Boaad,and - tax- van,to any rights of owners needof n end-
alee of,attached to.or a component of es due shall bs a,epeir et- - The bonds):and such amendment need not be
��sitng.structure,road or appurtenance collection and sdmleientfoh pf the ose tax ;wester,
to the electors of the County for
Vse - imposed by this Resolution shall be' approval. - ..Tax Spoked
lions fn oluevent,shag q¢a the drsae'nis nor " b"t ability:if'any section,subsection,
thrbed6xSpoked by this Resolution extend' spy the same-whoa* 0 the angraph, sentence,clauses provision of
admini trrtlee and e#0moalsatofr q'1$ ,4p is Hpplutionshalt beto the storage,use or consumption of and Ulm Taxodthe SOde Con, i '�`5 e adjudged invalidity be*val-
etenaaeeyy t�e�arble personal property the sale of USE OF TAX or�y of m the section,
or wen-
mg
Ilia hisubject to a retail sales tax imposed 25.No Distribution toap d::'n shall
aeatiaff paragraph,
h,
MWR.MCoa -The ,re ai or sections.
paragraphs.
au a the
(b).To the storage, use or consumption t p rcenta tope a)s- remaining fisResolution.0 n It i the inn o-
P use any Pevet or tmthen dike sales of tarteIt is the inten-
d fo anytangible Coperunty,
proer in purchased and sets revenues emam as wj a provisions con ere
that the various parts d for resale in the Cooly.either in its original the County,pie mats=1 1..
e.
form or as as ingredient of a-manufactured psppesty tar-odd levy The nsdenevging
or -paedcet, in the regules Smote, 14-7 4*ado lair-or oa duly Mote seconded,ds was,
course business. - - CaantyafIespt Theater Arai ' of doped
(c)To the storage,use,or consumption of toaf$aAggllg�; sytd foe bane gy following on the 29th day hau-
te) personal property brought into them. my,1990,A.D.
County a nonresident thereof for his own for tequ:ipo the net eat„UM - t BOARD OF COUNTY COMMISSIONERS
storage,use,or consumption while temperer- tax to SWUM oaf -.. TOlRGene&aI'f' RA1an
it with theprtmerbIedd i• Gene yenned Cha u=
YCounty:however,this exemption 1990, „posit Ise- George Km Tent
does not apply to the storage, use,or con- step be le - ady pHP
sumptI d tadat ee y perms nemesia*
once i Pte to be tamest**, Constance L.Harbert
brought into this state by r nem esia*to lea
used in the conduct da business in this state. f ee '_ � - - C.W.Gordon E.Lacy
cy
(d)To the storage,use,or consumption of m low . ATTEST:MatyAas Fenesttale
tangible personal property by the United in .the above- ikon- i: autos Roomier
States Government or the State of Colorado, anim a for the above selcaia to
thefillard
or its rnagttetimnete,or its political subdivisionns� rasp determined by
in tisk religious g charitabl�ct m r Wt9 C°°myC -
condse ncdUaos religrmm a ckmf$ jobodaMpp to ?!4w.n -(paf R
e)To the storage,use,or mnssppllen of >Ant.C:utCountytangible personal property by-► pandit ' alter the adoptive a',,. .. . 22 and March 1,
engaged in the busiest of metastasug lift tit The Meth Weld Operant and the
or compounding for sale,pro ft,or use say in th Withadell .to •
"`ace,-:
Hello