IGA Amendment; Boulder County; Collection of County Use Tax; in perpetuity
SIXTH AMENDMENT TO INTERGOVERNMENTAL AGREEMENT
FOR COLLECTION OF COUNTY USE TAX BETWEEN
BOULDER COUNTY AND THE CITY OF BOULDER
This Amendment to Intergovernmental Agreement for Collection of
County Use Tax between Boulder County and the City of Boulder
(Amendment) is entered into to be effective the 1st day of January,
2011, between the Board of County Commissioners of Boulder County,
Colorado (hereinafter referred to as the "County"), and the City of
Boulder, Colorado, a home-rule municipality, hereinafter referred
to as the "City").
RECITALS
WHEREAS, the County and the City have entered into an
Intergovernmental Agreement for Collection of County Use Taxes
between Boulder County and the City of Boulder dated January 16,
1996 (the County Use Tax IGA), as previously amended, under which
the City collects for the County tax on the privilege of using or
consuming in the County any construction and building materials
purchased at retail;
WHEREAS, pursuant to Resolution No. 99-111 and Section 29-2-101, et
seg., C.R.S., the County enacted an extension of the countywide use
tax of one-quarter of one percent (0.25%), extending its imposition
through December 31, 2019; and
WHEREAS, pursuant to Resolution No. 2003-92 and Resolution No.
2008-88, and Section 29-2-101, et se q., C.R.S., the County enacted
an extension of a countywide use tax of one-twentieth of one
percent (0.055k), extending its imposition through December 31,
2018; and
WHEREAS, pursuant to Resolution No. 2000-113 and Resolution No.
2007-80, and Section 29-2-101, et se q., C.R.S., the County enacted
an extension of the countywide use tax of one-tenth of one percent
(0.1096), effective January 1, 2010, and extending its imposition
through December 31, 2029; and
WHEREAS, pursuant to Resolution No. 2004-86* as revised by 2004-102
and Section 29-2-101, et se q., C.R.S., the County enacted
imposition of a countywide use tax of one-tenth of one percent
(0.10%) effective January 1, 2005 through December 31, 2024 with
0.05% expiring on that date and 0.05% remaining in perpetuity; and
WHEREAS, pursuant to Resolution No. 2001-128 and Resolution No.
2007-79, and Section 29-2-101, et se q., C.R.S., the County enacted
an extension of a countywide use tax of one-tenth of one percent
(0.10%) effective July 1, 2009 through June 30, 2024; and
WHEREAS, pursuant to Resolution No. 2003-91 and Section 29-2-101,
et se q., C.R.S., the County enacted imposition of a countywide use
tax of one-twentieth of one percent (0.05%) effective January 1,
2005 in perpetuity; and
WHEREAS, pursuant to Resolution No. 2010-93 and Section 29-2-101,
et se q., C.R.S., the County enacted imposition of a countywide use
tax of one-fifteenth of one percent (0.15%) effective January 1,
2011 through December 31, 2030; and
WHEREAS, in order to implement these extensions of the use tax
collection, the County and the City desire to amend the existing
County Use Tax IGA as previously amended.
NOW, THEREFORE, in conslde-ra-t-iori of tIT mutua covenants and
commitments, the parties agree as follows:
A. All of the terms and conditions of the County Use Tax IGA
not amended herein shall remain in full force and effect and shall
apply to collection of the countywide use tax described herein.
B. The City of Boulder agrees to collect, administer and
enforce the countywide use taxes in the total amounts set forth
herein for the periods set forth herein, in accordance with and
pursuant to County Resolutions Nos. 93-174, 94-162, 99-111, 2000-
113, 2001-128, 2003-91, 2003-92 and 2004-86* as revised by 2004-
102,2007-79, 2007-80, 2008-88 and 2010-93, and Sections 29-2-101,
et sec-., C.R.S., as amended, and the provisions of the City of
Boulder Sales and Use Tax Ordinance, which are not inconsistent
with the aforementioned Resolutions and state statutes.
C. The collection of the 0.25% tax, pursuant to Resolution
Nos. 93-174 and 99-111, shall continue through 2019 and shall
terminate December 31, 2019, unless sooner terminated as provided
for herein.
D. The collection of the 0.05% tax, pursuant to Resolution
Nos. 2003-92 and 2008-88, shall continue through 2018 and shall
terminate December 31, 2018, unless sooner terminated as provided
for herein.
E. The collection of the 0.10% tax, pursuant to Resolution
Nos. 2001-128 and 2007-79, shall continue to and including June 30,
2024, and shall terminate June 30, 2024, unless sooner terminated
as provided for herein.
F. The collection of the 0.10% tax, pursuant to Resolution
No. 2004-86* as revised by Resolution No. 2004-102, shall continue
through 2024 and shall terminate December 31, 2024, with 0.05%
expiring on that date and 0.050 remaining in perpetuity, unless
sooner terminated as provided for herein.
G. The collection of the 0.10% tax, pursuant to Resolution
Nos. 2000-113 and 2007-80, shall continue through 2029 and shall
terminate December 31, 2029, unless sooner terminated as provided
for herein.
2
H. The collection of the 0.056 tax, pursuant to Resolution
No. 2003-91, shall continue in perpetuity, unless sooner terminated
as provided for herein.
I. The collection of the 0.15% tax pursuant to Resolution
No. 2010-93, shall commence on January 1, 2011 and continue through
2030 and shall terminate December 31, 2030, unless sooner
terminated as provided for herein.
J. Under the foregoing provisions, the City of Boulder shall
co-l-1-ect-countywide use ax--iTt--t-he amount of-O-;-80 0 .
K. This Amendment may be executed in several counterparts,
all of which when taken together shall constitute this instrument,
notwithstanding that all parties have not signed the same
counterpart.
BOARD OF COUNTY COMMISSIONERS
F 11~yt, OF BOULDER COUNTY, COLORADO
901
rl ';,1.1`1' ~:~r+F By; oo
t: Chair
ATTE'S~I' V`✓~~~: Clerk to the Bo ' d
CITY OF BOULDER, COLORADO
((i'ANO)
Susan Osborne, Mayor
ATTEST:
L
3
CITY OF BOULDER
OFFICE OF THE CITY MANAGER
4 6, ~0\_ -i r
Ilk Support Services / City Clerk's Division
City Clerk • Licensing • Central Records -Citizen Services -Municipal Elections • Boards & Commissions • Sister Cities Liaison
April 19, 2011
Boulder County
Attn: Caren L. Duffy
Senior Paralegal to
H. Lawrence Hoyt,
Boulder County Attorney
Re: Sixth: Sixth Amendment to Use Tax Collection IGA
Dear Caren,
Enclosed you find the executed original copy of the Sixth Amendment to the Intergovernmental
Agreement for collection of County Use Tax between Boulder County and the City of Boulder, for
implementation of an additional open space sales and use tax that became effective January 1, 2011. This is in
accordance to the approval of the voters of Issue 1B in 2010. Please accept my apologies for the delay of return.
I am glad you phoned and we were able to quickly detern-iine where the documents were and ratify the situation.
I have forwarded the other original to our Central Records office for official retention.
Best Regards,
f
Alisa D. Lewis, MMC
Office of the City Manager
City Clerk/Director of Support Services
P.O. Box 791 • Boulder, Colorado 80306-0791 www.bouldercolorado.gov (303)441-3090 Fax (303)441-4478