8591 - SUBMITTING TO THE ELECTORS OF THE CITY OF BOULDER AT THE GENERAL MUNICIPAL COORDINATED ELECTION TO BE HELD ON TUESDAY, NOVEMBER 7, 2023, THE QUESTION OF, WITHOUT RAISING ADDITIONAL TAXES, EXTENDING THE EXISTING 0.15 CENTS CITY SALES AND USE TAX APK:\CCCO\o-8591 3rd Rdg amended emergency 2 without highlights-3477.docx
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ORDINANCE 8591
AN ORDINANCE SUBMITTING TO THE ELECTORS OF THE
CITY OF BOULDER AT THE GENERAL MUNICIPAL
COORDINATED ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 7, 2023, THE QUESTION OF, WITHOUT
RAISING ADDITIONAL TAXES, EXTENDING THE
EXISTING 0.15 CENTS CITY SALES AND USE TAX
APPROVED BY THE VOTERS BY ORDINANCE 7300
BEYOND THE CURRENT EXPIRATION DATE OF
DECEMBER 31, 2024, UNTIL DECEMBER 31, 2044, WITH 50
PERCENT OF THE REVENUE USED TO FUND FIRE AND
EMERGENCY RESPONSE SERVICES, PUBLIC SAFETY
SERVICES, HUMAN SERVICES, HOMELESSNESS
SOLUTIONS AND SERVICES, PARKS, AND OTHER
GENERAL FUND PURPOSES AND 50 PERCENT OF THE
REVENUE USED TO FUND ARTS, CULTURE, AND
HERITAGE PURPOSES INCLUDING DIRECT AND GRANT
FUNDING FOR ARTS AND CULTURE NONPROFITS,
PROFESSIONAL ARTISTS, ARTS EDUCATION, VENUES
AND WORKSPACES, PUBLIC ART, AND MULTI-
CULTURAL PROGRAMS; AS A VOTER APPROVED
REVENUE CHANGE; SPECIFYING THE FORM OF THE
BALLOT AND OTHER ELECTION PROCEDURES; AND
SETTING FORTH RELATED DETAILS
THE CITY COUNCIL OF THE CITY OF BOULDER, COLORADO, FINDS AND
RECITES THE FOLLOWING:
A.The voters of the city have approved a sales and use tax in the amount 0.15 cents
on each dollar sales, which tax expires at the end of 2024;
B.The electorate should consider authorizing the City Council to continue a 0.15
cents on each dollar sales and use tax from its present expiration date of December 31, 2024,
and beginning January 1, 2025, designate the revenue generated for fire and emergency
response services, public safety services, human services, homelessness solutions and
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services, arts, culture, and heritage purposes, parks, and other general fund purposes;
C. It is appropriate for voters to approve of the continued collection, retention and
expenditure of the full tax proceeds and any related earnings from this portion of the sales and
use tax; and
D. The purposes that will be served by the continued collection of the tax are critical
for the continued provision of essential general fund city services and will support arts, culture,
and heritage purposes.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BOULDER,
COLORADO:
Section 1. A general municipal coordinated election will be held on Tuesday,
November 7, 2023.
Section 2. At the election, there shall be submitted to the electors of the city of
Boulder eligible to vote the question of extending the existing 0.15 cents city sales and use tax
from December 31, 2024, until December 31, 2044, for fire and emergency response services,
public safety services, human services, homelessness solutions and services, arts, culture, and
heritage purposes, parks, and other general fund purposes.
Section 3. The official ballot shall contain the following ballot title, which shall also be
the designation and submission clause for the issue:
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Ballot Question No. ____
WITHOUT RAISING ADDITIONAL TAXES, SHALL THE
EXISTING 0.15 CENT CITY SALES AND USE TAX FOR
GENERAL FUND PURPOSES, APPROVED BY THE VOTERS
BY ORDINANCE 7300, BE EXTENDED BEYOND THE
CURRENT EXPIRATION DATE OF DECEMBER 31, 2024,
UNTIL DECEMBER 31, 2044, WITH THE REVENUE FROM
SUCH TAX EXTENSION AND ALL EARNINGS THEREON
BE USED TO FUND SERVICES AND PROJECTS AS
FOLLOWS:
• 50% FOR FIRE AND EMERGENCY RESPONSE
SERVICES, PUBLIC SAFETY SERVICES, HUMAN
SERVICES, HOMELESSNESS SOLUTIONS AND
SERVICES, PARKS, AND OTHER GENERAL FUND
PURPOSES;
• 50% FOR ARTS, CULTURE, AND HERITAGE PURPOSES;
INCLUDING DIRECT AND GRANT FUNDING FOR ARTS
AND CULTURE NONPROFITS, PROFESSIONAL
ARTISTS, ARTS EDUCATION, VENUES AND
WORKSPACES, PUBLIC ART, AND MULTI-CULTURAL
PROGRAMS;
AND IN CONNECTION THEREWITH SHALL ANY
EARNINGS FROM THE REVENUES FROM SUCH TAX
EXTENSION CONSTITUTE A VOTER APPROVED
REVENUE CHANGE AND AN EXCEPTION TO THE
REVENUE AND SPENDING LIMITS OF ARTICLE X,
SECTION 20 OF THE COLORADO CONSTITUTION?
For the measure ____ Against the measure ____
Section 4. If this ballot question is approved by the voters, the Boulder Revised Code
shall be amended to read as follows:
3-2-5. - Rate of Tax.
(a) Except as specified in Subsection (b) of this section, the amount of the tax hereby levied
is 3.86 percent of the purchase price of tangible personal property or taxable services
sold or purchased at retail.
(b) The amount of the tax hereby levied on food sold in or by a food service establishment
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shall be the amount levied in Subsection (a) of this section plus 0.15 percent of the
purchase price of such food. Cover charges, admission, or entrance fees and mandatory
service or service-related charges shall be included as part of the purchase price of such
food. However, a mandatory service or service-related charge shall not be included as
part of the purchase price of such food if the full amount of the charge is passed on to
the employees of the food service establishment who have provided direct service to
each person paying the charge, and if all federal and state income and other applicable
taxes due on such charge have been withheld by the food service establishment and paid
to the appropriate government.
(c) Of the amount stated in (a) above:
. . .
(6) Arts and General: 0.15 percent shall be used for the purposes and in the amounts
as follows:
(A) Public Safety and General Fund: 0.075% shall be deemed for the
purposes of fire and emergency response services, public safety services,
human services, homelessness solutions, parks, and other general fund
purposes through midnight on December 31, 2044.
(B) Arts, Culture, and Heritage Purposes: 0.075% shall be deemed for arts,
culture, and heritage purposes including direct and grant funding for arts
and culture nonprofits, professional artists, arts education, venues and
workspaces, public art, and muti-cultural programs through midnight on
December 31, 2044.
Section 5. The City Council finds that this ordinance is necessary for the immediate
preservation of public peace, health, or property. The City Council amended the ordinance at third
reading on August 17, 2023. This ordinance includes a ballot question. An emergency passage is
necessary to allow time for this matter to be placed on the November 7, 2023, ballot.
Section 6. This ordinance is necessary to protect the public health, safety, and welfare of
the residents of the city, and covers matters of local concern.
Section 7. The City Council deems it appropriate that this ordinance be published by title
only and orders that copies of this ordinance be made available in the office of the city clerk for
public inspection and acquisition.
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INTRODUCED, READ ON FIRST READING, AND ORDERED PUBLISHED BY
TITLE ONLY this 20th day of July 2023.
___________________________________
Aaron Brockett,
Mayor
Attest:
_______________________________
City Clerk
READ ON SECOND READING, AMENDED AND PASSED this 3rd day of August
2023.
___________________________________
Aaron Brockett,
Mayor
Attest:
_______________________________
City Clerk
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READ ON THIRD READING, AMENDED, PASSED AND ADOPTED AS AN
EMERGENCY MEASURE BY TWO-THIRDS COUNCIL MEMBERS PRESENT, AND
ORDERED PUBLISHED BY TITLE ONLY this 17th day of August 2023.
___________________________________
Aaron Brockett,
Mayor
Attest:
_______________________________
City Clerk