HomeMy WebLinkAbout1987-10-06 Support Documentation Town Council Regular Session \
4 VAIL TOWN COUNCIL
REGULAR MEETING
TUESDAY, OCTOBER 6, 1987 .
7:30 p.m.
AGENDA
1. Approval of Minutes of September 1 and 15, 1987 Meetings
2. Appointments to the Local Liquor Licensing Authority Board
3. Ordinance No. 31, Series of 1987, second reading, an ordinance repealing
and reenacting Chapter 3.40 Sales Tax of the Municipal Code of the Town of
Vail, Colorado to provide for the self collection by the Town of Vail of
the Town of Vail Municipal Sales Tax and setting forth details in regard
thereto.
4. Ordinance No. 33, Series of 1987, first reading, an ordinance amending
Ordinance No. 37, Series of 1983, to eliminate conditions restricting the
number of driveways to serve the resubdivision of Lot 1, Block 1, Bighorn
Subdivision, first addition.
5. Presentation by Visitors Center Task Force
6. Action on Town Manager Salary
CITIZEN PARTICIPATION
7. Town Manager's Report
8. Adjournment
VAIL TOWN COUNCIL
REGULAR MEETING
TUESDAY, OCTOBER 6, 1987
7:30 p.m.
EXPANDED AGENDA
7:30 1. Approval of Minutes of September 1 and 15, 1987 Meetings
7:35 2. Appointments to the Local Liquor Licensing Authority Board
Action Requested of Council: Appoint two members to the
Board to serve two-year terms by ballot.
7:45 3. Ordinance No. 31, Series of 1987, second reading, concerning
Charlie Wick local collection of sales tax.
Steve Barwick
Larry Eskwith Action Requested of Council: Approve/deny Ordinance No. 31,
Series of 1987, on second reading.
Background Rationale: The adoption of this ordinance is
necessary in order for a local sales tax collection program
to be instituted. Further information requested by Council
has been developed and distributed.
Staff Recommendation: Approve Ordinance No. 31, Series of
1987, on second reading.
8:20 4. Ordinance No. 33, Series of 1987, first reading, amending
Tom Braun Ordinance No. 37, Series of 1983.
Action Requested of Council: Approve/deny Ordinance No. 33,
Series of 1987, on first reading.
Background Rationale: Ordinance No. 37 of 1983 rezoned Lot
1, Block 1, Bighorn Subdivision from primary/secondary to
single family (in conjunction with a subdivision creating 2
lots on the one that was existing). A condition of approval
limited these two lots to a total of one driveway off of
Lupine Drive. The applicant has requested approval to
develop one driveway for each of the two lots.
Staff Recommendation: Approve Ordinance No. 33, Series of
1987, on first reading.
8:45 5. Presentation by Visitors Center Task Force
Jim Morter
Harry Frampton
9:05 6. Action on Town Manager Salary
Action Requested of Council: Adopt by motion any
appropriate salary increase effective September 1, 1987.
CITIZEN PARTICIPATION
9:10 7. Town Manager's Report
9:15 8. Adjournment
MINUTES
VAIL TOWN COUNCIL MEETING
SEPTEMBER 1, 1987
7:30 P.M.
A regular meeting af the Vail Town Council was held on Tuesday, September 1; 1987, at
7:30 p.m. in the Council Chambers of the Vail Municipal Building.
MEMBERS PRESENT: Paul Johnston, Mayor
Kent Rose, Mayor Pro Tem
Eric Affeldt
Gail Wahrlich-Lowenthal
Gordon Pierce
John Slevin
Hermann Staufer
MEMBERS ABSENT: None
TOWN OFFICIALS PRESENT: Ron Phillips, Town Manager
Larry Eskwith, Town Attorney
Pam Brandmeyer, Town Clerk
The first item of business was the Consent Agenda, composed of the following items,
whose titles were read in full by Mayor Johnston:
A. Approval of Minutes of August 4 and 18, 1987, Meetings
6. Ordinance No. 17, Series of 1987, second reading, an ordinance adopting an
Investment Policy for the Town of Vail.
C. Ordinance No. 30, Series of 1987, second reading, an ordinance approving a
special development district, (known as Special Development District No. 18,
Victorians at Vail) and the development plan in accordance with Chapter
18.40 of the Vail Municipal Code and setting forth details in regard
thereto.
D. Resolution No. 23, Series of 1987, a resolution setting forth the Town
Council's support in principal of the Town of Avon effort to further
investigate a Television Translator System for the communities of the Gore
Valley.
E. Resolution No. 24, Series of 1987, a resolution authorizing the Town Manager
to act on behalf of the Town in negotiating and entering inta a lease
agreement providing for the lease of land and improvements to the United
States Postal Service and other instruments and documents relating thereto.
Gail Wahrlich-Lowenthal noted she would be abstaining from voting on Item C, Ordinance
No. 30, Series of 1987. Kent Rose asked.whether concerns voiced two weeks ago, i.e., .
lowering overhead power lines and street access, among others, had been addressed in
regard to Ordinance No. 30, Series of 1987. Rick Pylman indicated negotiations were
still underway but the final approval was based on the already so-noted Council
requests. Eric Affeldt stated he would be voting against Item B, Ordinance No. 17,
Series of 1987, and Larry Eskwith indicated this was proper procedure for Consent
Agenda items. Kent Rose moved to approve the Consent Agenda, with John Slevin
seconding that motion. A vote was taken with unanimous approval on all items except
the following:
1. Item B, Ordinance No. 17, Series of 1987 - Eric Affeldt voted no.
2. Item C, Ordinance No. 30, Series of 1987 - Gail Wahrlich-Lowenthal abstained
from the vote.
The second item of business was Ordinance No. 29, Series of 1987, first reading, an
ordinance amending Section 2.24.020 of the Municipal Code of the Town of Vail to
provide that members of the Planning and Environmental Commission shall serve for a
term of two rather than four years on an overlapping basis; and providing details in
regard thereto. Kent Rose noted that the entire description of the commission, i.e.,
Planning and Environmental Commission, be inserted throughout the ordinance. Hermann
Staufer moved the ordinance be approved, and Kent Rose seconded this motion. A vote
was taken and the motion passed unanimously, 7-0.
The next item of business was Ordinance No. 32, Series of 1987, first reading, an
ordinance amending Ordinance No. 19, Series of 1987, which approved a Special
Development District (known as SDD No. 16, Elk Meadows) and the development plan in
accordance with Chapter 18.40 of the Vail Municipal Code and setting forth details in
regard thereto. Kristan Pritz clarified the purpose of introducing this rather
duplicitous document. John Slevin requested a change be made on page three, Item 4,
Accessory Uses, to read as follows: a. Private greenhouses, tool sheds, playhouses,
attached garages or carports, swimming pools, patios, or recreation facilities
customarily incidental to a single-family use. With that change, Gordon Pierce moved
to approve this ordinance, with a second from John Slevin. A vote was taken and the
motion passed unanimously, 7-0.
The fifth item of business was the appraval of the Post Office Lease Extension
Agreement. Ron Phillips noted the initial request came directly from the Post Office,
and the new rate equated to $15.00 per square foot. Kent Rose made a motion to
approve the agreement, with a second from Gail Wahrlich-Lowenthal. A vote was taken
and the motion passed unanimously.
No Citizen Participation occurred.
Under the Town Manager's Report, Ron Phillips noted the Red Sandstone Elementary
School would be celebrating the 200th anniversary of the signing of the Constitution
at a special assembly on Thursday, September 17, 1987, from 10:45 a.m. to 11:15 a.m.,
at the school. The Town Council is invited to attend. There was a question as to
this date and that will be confirmed at next Tuesday's Work Session. Additionally,
chiming bells will celebrate this event throughout the Town of Vail and the United
States. Ron will check the availability of all possible bell sites.
There being no further business, the meeting was adjourned at 8:10 p.m.
Respectfully submitted,
Paul R. Johnston, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
Minutes taken by Pamela A. Brandmeyer
-2-
MINUTES
VAIL TOWN COUNCIL MEETING
SEPTEMBER 15, 1987
7:30 P.M.
A regular meeting of the Vail Town Council was held on Tuesday, September 15, 1987,
at 7:30 p.m. in the Council Chambers of the Vail Municipal Building.
MEMBERS PRESENT: Paul Johnston, Mayor
Kent Rose, Mayor Pro Tem
Eric Affeldt
Gail Wahrlich-Lowenthal
Gordon Pierce
John Slevin
Hermann Staufer
MEMBERS ABSENT: None
TOWN OFFICIALS PRESENT: Ron Phillips, Town Manager
Larry Eskwith, Town Attorney
Pam Brandmeyer, Town Clerk
The first order of business was a presentation by Western Capital Development
Corporation on the Congress Hall. Bob Dolby, President, explained the document with
back-up coming from Jim Obst, Vice-President of Finance, and Cleve Keller,
convention facility manager for Village Resorts, Inc. The gist of this presentation
centered around three suggestions:
1. Reduce the cost of the project by phasing it (50,000 square feet rather
than 65,000).
2. Reduce the operating deficits of the Congress Hall with additional support
from the Vail lodging community.
3. Allow the develapment team to build and lease the building to the operator
to reduce a$1,500,000 annual debt service payment to approximately
$580,000 for the lease.
Data for this report was based on the release of the Economics Research Associates
(ERA) report submitted to the Town Council at their Work Session the week prior.
Because of the disparity of information presented to the Council, Ron Phillips
requested an opportunity to present a third opinion on convention size to be
accommodated gleaned from representatives of corporate and association meeting
planners. Ron was asked to present this information at the special budget Work
Session Thursday, September 17, 1987.
Item No. 2 was a Consent Agenda, made up of the following ordinances, whose titles
were read in full by Mayor Paul Johnston:
1. Ordinance No. 29, Series of 1987, second reading, an ordinance amending
Section 2.24.020 of the Municipal Code of the Town of Uail to provide that
members of the Planning and Environmental Commission shall serve for a
term of two rather than four years on an overlapping basis; and providing
details in regard thereto.
2. Ordinance No. 32, Series of 1987, second reading, an ordinance amending
Ordinance No. 19, Series of 1987, which approved a Special Development
District (known as SDD No. 16, Elk Meadaws) and the development plan in
accordance with Chapter 18.40 of the Vail Municipal Code and setting forth
details in regard thereto.
There being no discussion, Hermann Staufer moved to approve the Consent Agenda, with
a second from Gordon Pierce. A vote was taken and the motion passed unanimously,
7-0.
~ The third order of business was Ordinance No. 31, Series of 1987, first reading, an
ordinance repealing and reenacting Chapter 3.40 Sales Tax of the Municipal Code of
the Town of Vail, to provide for the self collection by the Town of Vail of the Town
of Vail Municipal Sales Tax and setting forth details in regard thereto. Steve
Barwick provided a brief overview outlining the advantages of self-collection, as
follows:
1. Accelerated collection, with the "extra" month amounting to $1.19
million.
2. Better enforcement.
3. Local control.
4. Better and more timely information.
Steve had questions on two areas of the ordinance, i.e., as sales tax relates to
rentals of all sorts and access to movies. Much discussion ensued. Larry Eskwith
was asked to prepare a flow chart with explanatory memo showing the various
exemptions and facets of the actual collection process as it relates to the State's
present policies. Additionally, in time for second reading of this ordinance, Larry
will more concisely deal with penalties, transfer of shares to a corporation, who
specifically needs a license, and myriad other peculiarities of this ordinance as
questioned by Hermann Staufer. Charlie Crowley requested the Council consider
instigating a Vendor's Fee.. Gail Wahrlich-Lowenthal moved to approve this
ordinance, amended with numerous comments from Hermann Staufer, and the second came
from John Slevin. A vote was taken and the motion passed unanimously, 7-0.
There was no Citizen Participation.
Under the Town Manager's Report, Ron Phillips stated the following:
1. Year-to-date, the Town is $58,000 over budget in sales tax revenues.
2. Annie Fox has been named permanent Library Director.
3. A public meeting at the Lodge at Vail will be held on September 24, 1987,
at 7:00 p.m., in regard to a proposed local improvement district for
Willow Bridge Road, Beaver Dam Road and Forest Road. 4. The West Vail street improvement should be completed on October 1, 1987.
5. Prep work is currently beginning on the Cascade bike path below Lionsquare
Lodge.
6. Work on B1acK Gore Bridge will commence September 21, 1987.
Mayor Johnston requested that Stan Berryman discuss the possibility with Holy Cross
of leaving the easement cut south of Vail Valley Drive for an exposed grassy area
for parking.
There being no further business, the meeting was adjourned at 9:50 P.M.
Respectfully submitted,
Paul Jofinston, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
Minutes taken by Pam Brandmeyer
-2-
ORDINANCE N0. 31, SERIES OF 1987
TABLE OF CONTENTS
Page
I. General Provisions
A. 3.40.010 Short Ti tl e . . . . . . . . . . . . . . . . 1
B. 3.40.020 Definitions . . . . . . . . . . . . . . . . 1
C. 3.40.030 Confidential Nature of Returns 6
D. 3.40.040 Tax Cannot be Absorbed . . . . . . . . . . 8
E. 3.40.050 Excess Tax; Remittance . . . . . . . . . . 8
F. 3.40.060 License and Tax Additional 8
G. 3.40.065 Duty to Keep Records . . . . . . . . . . . 8
H. 3.40.070 Administration . . . . . . . . . . . . . . 8
1. 3.40.080 Receipts; Disposition . . . . . . . . . . . 8
J. 3.40.090 Applicability to Banks . . . . . . . . . . 9
K. 3.40.100 Statute of Limitations . . . . . . . . . . 9
II. Licensing
3.40.110 Licenses, Fees, Revocation . . . . . . . . . . 9
III. Sales Tax
A. 3.40.120 Property and Services Taxed 10
B. 3.40.130 Collection of Sales Tax . . . . . . . . . . 11
C. 3.40.140 Sales Tax Base; Schedule of Sales Tax 13
D. 3.40.150 Credit Sales . . . . . . . . . . . . . . . 14
E. 3.40.160 Bad Debt Charge-Offs . . . . . . . . . . . 14
F. 3.40.170 Exemptions . . . . . . . . . . . . . . . . 14
G. 3.40.180 Map or Location Guide of Town Boundaries . 18
IU. Refunds
3.40.190 Refunds . . . . . . . . . . . . . . . . . . . . 18
V. Enforcement
A. 3.40.200 Recovery of Taxes, Penalty and Interest 20
B. 3.40.210 Tax Lien . . . . . . . . . . . . . . . . . 23
C. 3.40.220 Negligent or Intentional Tax Deficiency 24
D. 3.40.230 Interest Rate on Delinquent Taxes 24
E. 3.40.240 Interest on Underpayment, Overpayment,
Nonpayment, or Extensions of Time for
Payment of Tax . . . . . . . . . . . . . . 24
F. 3.40.250 Other Remedies . . . . . . . . . . . . . . 25
. VI. Hearings and Appeals
A. 3.40.260 Hearings by Finance Director 25
B. 3.40.270 Review by District Court . . . . . . . . . 26
C. 3.40.280 Alternate Review by Department of Revenue . 27
D. 3.40.290 Amendments . . . . . . . . . . . . . . . . 28
E. 3.40.300 Violation - Penalty . . . . . . . . . . . . 28
ORDINANCE N0. 31
Series of 1987
AN ORDINANCE REPEALING AND REENACTING CHAPTER 3.40 SALES TAX
OF THE MUNICIPAL CODE OF THE TOWN OF VAIL, COLORADO TO PROVIDE
FOR THE SELF COLLECTION BY THE TOWN OF VAIL OF THE TOWN OF VAIL
MUNICIPAL SALES TAX ANO SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town Council has determined that the Town of Vail will realize
economic benefits if the Town itself rather than the state of Colorado becomes the
collecting agency for the Town of Uail Municipal Sales tax.
NOW THEREFORE, be it ordained by the Town_ Council of the Town of Vail Colorado
as follows:
1. Chapter 3.40 Sales Tax is hereby repealed and re-enacted to read as
follows:
I. GENERAL PROVISIONS
3.40.010 Short Title. The ordinance codified in this Chapter 3.01 shall be
known as the Town Sales and Use Tax Ordinance.
3.40.020 Definitions. As used i_n this Chapter 3.40, unless the context
otherwise requires, the following terms shall have the fol1owing meanings:
f}}---uAeeess-serdfiees1-means-anq-eharge-by-}eea}-te}ephene-exehange-eempanfies
~o-predfid~rs-af-~e}eeemman~ea~qen-sere~ees-er-te-~he~r-eastemers-#er-ase-fin
predfid~ng-~he-~e}eeemman~ea~ten-serrrfiees-ef-saeh-pred~ders--
(1) ".4cquisition charges or costs" includes "Purchase price," as defined in
Section 3.01.020(22).
(2) "Auction sale" means any sale conducted or transacted at a permanent
place of business operated by an auctioneer or a sale conducted and transacted at
any location where tangible personal property is sold by an auctioneer when such
auctioneer is acting as agent for the owner of such personal property or is in fact
the owner thereof. The auctioneer at any sale defined in subsection (24)_ of this
Section, except when acting as an agent for a duly licensed retailer or vendor or
when selling only tangible personal property which is exempt under the provisions of
Section 3.01.180, is a retailer or vendor as defined in subsection (23) of this
Section, and the sale made by him is a retail sale, as defined in subsection (24) of
this Section, and the business conducted by said auctioneer in accomplishing such
sale is the transaction of a business as defined by subsection (3) of this Section.
, ,
(3) "Business" includes all activities engaged in or caused to be engaged in
with the object of gain, benefit, or advantage, direct or indirect.
(4) "Charitable organization" means any entity organized and operated
exclusively for religious, charitable, scientific, testing for public safety,
literary, or educational purposes, or to foster national or international amateur
sports competition (but only if no part of its activities involve the provision of
athletic facilities or equipment), or for the prevention of cruelty to children or
animals, no part of the net earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities of which is
carrying on propaganda, or otherwise attempting, to influence legislation, and which
does not participate in, or intervene in any political campaign on behalf of any
candidate for public office (including the publishing or distributing of
statements).
(5) "Town Attorney" means the attorney or attorneys for the Town.
(6) "Town Clerk" means the clerk of the Town.
(7) "Town Council" means the council of the Town.
(8) "Town Manager" means the manager of the Town.
(9) "County" means Eagle County, Colorado.
(10) "County Clerk and Recorder" means the county clerk and recorder for the
County.
(11) "Department of Revenue" means the department of revenue of the State.
(12) "District Court" means the district court in and for Eagle County,
Colorado.
(13) "Doing business in this Town" means the selling, leasing, installing, or
delivering in this Town, or any activity in this Town in connection with the
selling, leasing, installing, or delivering in this Town, of tangible personal
property by a retail sale as defined in subsection (24); of this Section, for use,
storage, distribution, or consumption within this Town. This term includes, but
shall not be limited to, the following acts or methods of transacting business:
(a) The maintaining wi.thin the Town, directly or indirectly or by a
subsidiary, or an office, distributing house, saleroom or house, warehouse, or other
place of business; and
(b) The soliciting, either by direct representatives, indirect representatives,
manufacturers' agents, or by distribution of catalogs or other advertising, or by
use of any communication media, or by use of the newspaper, radio, or television.
-2-
r advertising media, or by any other means whatsoever, of business from persons
residing in this Town and by reason thereof receiving orders from, or selling or
leasing tangible person property to, persons residing in this Town for use,
consumption, distribution, and storage in this Town.
(14) "Finance Department" means the finance department of the Town.
(15) "Finance Director" means the Administrative Services Director of the
Town.
(16) "Food" means food which is advertised or marketed for human consumption
and is sold in the same form, condition, quantities, and packaging as is commonly
sold by grocers. The term includes, but is not limited to, cereals and cereal
products; milk and milk products; meats and meat products; fish and fish products;
eggs and egg products; vegetables and vegetable products; fruits and fruit products;
sugars, sugar products, and sugar substitutes; coffees and coffee substitutes; teas,
cocoa, and cocoa products; spices, condiments, salt, and oleo margarine.
(17) "Gross taxable sales" means the total amount received in money, credits,
or property, excluding the fair market value of exchanged property which is to be
sold thereafter in the usual course of the retailer's business, or other
consideration valued in money from sales and purchases at retail within this Town ,
and embraced within the provisions of this Chapter 3.40. The Taxpayer may take
credit in his report of gross sales for an amount equal to the sale price of
property returned by the purchaser when the full sale price thereof is refunded
whether in cash or by credit. The fair market value of any exchanged property which
is to be sold thereafter in the usual course of the retailer's business, if included
included in the full price of a new article, shall be excluded from the gross sales.
On all sales at retail that are valued in money, when such sales are made under
conditional sales contract, or under other forms of sale where the payment of the
principal sum thereunder is extended over a period longer than sixty (60) days from
the date of sale thereof, only such portion of the sale amount thereof may be
counted for the purpose of imposition of the tax imposed by this Chapter 3.40 as has
actually been received in cash by the Taxpayer during the period for which the tax
imposed by this Chapter 3.40 is due and payable.
(18) "Mayor" means the mayor of the Town.
(19) "Modified computer software program" means that one of the following
elements must be present: (i) the preparation or selection of the program for the
customer's uses requires an analysis of the customer's requirement by the vendor;
-3-
r .
or (ii) the program requires adaptation by the vendor to be used in a specific
output device.
(20) "Motor vehicle" means any motor vehicle, trailer, semi-trailer vehicle,
trailer coach or mobile home which is primarily designed to be operated or drawn
upon any highway. This definition shall not apply to vehicles owned and operated by
any department of the federal government or State government or any other agency or
political subdivision thereof, fire-fighting vehicles, Town vehicles and farm
tractors, farm trailers, hay balers, combines and other heavy movable farm equipment
primarily used on farms and not on highways, and road rollers and road machinery
temporarily operated or moved upon the highways.
(21) "Person" includes any individual, firm, partnership, joint venture,
association, corporation, estate, trust, receiver, or any group or combination
acting as a unit, and includes the plural as well as the singular number.
(22) "Purchase price" means the price to the consumer, exclusive of any
direct tax imposed by the federal or State government or by this Chapter 3.40, and,
in the case of all retail sales involving the exchange of property, also exclusive
of the fair market value of the property exchanged at the same time and place of the
exchange if such exchanged property is to be sold thereafter in the usual course of
the retailer's business.
(23) "Retailer" or "vendor" means a person doing a retail business known to
the trade and public as such, and selling to the user or consumer, and not for
resale.
(24) "Retail sale" or "purchased at retail" or "selling at retail" includes
all sales, except wholesale sales, made within the Town and all sales resulting in
delivery to users or consumers within the Town by retailers and vendors located
outside the Town.
(25) "Sale" or "sale and purchase" includes installment and credit sales and .
the exchange of property as well as the sale thereof for money, every such
transaction, conditional or otherwise, for a consideration, constituting a sale, and
the sale or lease of those services specifically enumerated in this Chapter 3.40 as
taxable, including: (i) gas, electric and steam services; (ii) modified computer
software services; and (iii) the leasing of tangible personal property, the
transaction of furnishing rooms or accommodations by any person, partnership,
association, corporation, estate, receiver, trustee, assignee, lessee, or person
acting in a representative capacity or any other combination of individuals by
-4-
whatever name known to a person who for a consideration uses, possesses, or has the
right to use or possess any room in a hotel, apartment hotel, lodging house, motel,
condominium, townhouse, hotel, guest house, guest ranch, trailer coach, mobile home,
auto camp, or trailer court and park, under any concession, permit, right of access,
license to use, or other agreement, or otherwise.
"Sale" or "sale and purchase" excludes:
(a) A division of partnership assets among the partners according to
their interests in the partnership;
(b) The formation of a corporation by the owners of a business and the
transfer of their business assets to the corporation in exchange for all of the
corporation's outstanding stock, except qualifying shares, in proportion to the
assets contributed;
(c) The transfer of assets of shareholders in the formation or
dissolution of professional corporations;
(d) The dissolution and the pro rata distribution of the corporation 's
assets to its stockholders;
(e) The transfer of assets from a parent corporation to a subsidiary
corporation or corporations which are owned at least eighty percent (80%) by the
parent corporation, which transfer is solely in exchange-for stock or securities of
the subsidiary corporation;
(f) The transfer of assets from a subsidiary corporation or
corporations which are owned at least eighty percent (80%) by the parent corporation
to a parent corporation or to another subsidiary which is owned at least eighty
percent (80%) by the parent corporation, which transfer is solely in exchange for
stock or securities of the parent corporation or the subsidiary which received the
assets;
(g) A transfer of a partnership interest;
(h) The transfer in a reorganization qualifying under Section 368(a)(1)
of the Internal Revenue Code of 1954, as amended;
(i) The formation of a partnership by the transfer of assets to the
partnership or transfers to a partnership in exchange for proportionate interests in
the partnership;
-5-
(j) The repossession of personal property by a chattel mortgage holder
or foreclosure by a lien holder; and
(k) The transfer of assets between parent and closely held subsidiary
corporations, or between subsidiary corporations closely held by the same parent
corporation, or between corporations which are owned by the same shareholders in
identical percentage of stock ownership amounts, computed on a share-by-share basis,
when a tax imposed by this Chapter 3.40 was paid by the transferor corporation at
the time it acquired such assets, except to the extent provided by Section
3.40.140(1) . For the purposes of this paragraph (k), a closely held subsidiary
corporation is one in which the parent corporation owns stock possessing at lease
eighty percent (80%) of the total combined voting power of all classes of stock
entitled to vote and owns at lease eighty percent (80%) of the total number of
shares of all other classes of stock.
(26) "School" means an educational institution having a curriculum comparable
to grade, grammar, junior high, high school, or college, or any combination thereof,'
requiring daily attendance and charging a tuition fee.
(27) "State" means the State of Colorado.
(28) "Tangible personal property" means corporeal personal property.
(29) "Tax" means either the tax payable by the purchaser of a commodity or
service subject to tax, or the aggregate amount of taxes due from the vendor of such
commodities or services during the period for which he is required to report his
collections, as the context may require.
(30) "Taxpayer" means any person obligated to account to the Finance Director
for tax collected or to be collected under the terms of this Chapter 3.40.
(31) "Wholesaler" means a person doing a regularly organized wholesale or
jobbing business and known to the trade as such and selling to retail merchants,
jobbers, dealers, or other wholesalers for the purpose of resale.
(32) "Wholesale sale" means a sale by wholesalers to retail merchants,
jobbers, dealers, or other wholesalers for resale and does not include a sale by
wholesalers to users or consumers not for resale; the latter types of sales shall be
deemed to be retail sales and shall be subject to the provisions of this Chapter
3.40.
3.40.030 Confidential Nature of Returns.
(1) Except in accordance with judicial order or as otherwise provided
herein, the Town Manager, the Finance Director, and their agents, clerks and
-6-
employees shall not divulge any information gained from any return filed under the
provisions of this Chapter 3.40.
(2) The Town officials charged with the custody of returns filed pursuant to
this Chapter 3.40 shall not be required to produce such returns or evidence of any
matters contained therein in any action or proceeding in any court, except on behalf
of the Finance Director in an action under the provisions of this Chapter 3.40 to
which the Finance Director is a party, ur on behalf of any party to an action or
proceeding under the provisions of this Chapter 3.40 or to punish a violator thereof
or pursuant to any judicial order in which event the court may require the
production of and may admit in evidence so much of such returns or of the facts
shown thereby as are pertinent to the action or proceeding and no more.
(3) No provision of this Section 3.40.030 shall be construed to prohibit the
delivery to a Taxpayer or to his duly authorized representative of a copy of any
return or report filed in connection with his tax,'nor to prohibit the publication
of statistics so classified as to prevent the identification of particular reports
or returns and the information contained therein, nor to prohibit the inspection of
the Town Attorney or any other legal representative of the Town of the report or
return of any Taxpayer who shall bring an action to set aside or review the tax
based thereon or against whom an action or proceeding is contemplated or has been
instituted under this Chapter 3.40.
(4) The provisions of this Section 3.40.030 shall not preclude the Town
Manager, the Finance Director, and their agents, clerks, and employees from
divulging any information gained from any return or audit to the federal government,
the State, the Department of Revenue, the Town or any other municipality, the Town
Attorney, the Town Manager, or the Finance Director, nor shall the Town Manager, the
Finance Director, and their agents, clerks, or employees be liable to any person,
firm or corporation for such disclosure made for the purpose of computing or
collecting the tax due and owing from any person, firm or corporation, or for the
purpose of verifying compliance with this Chapter 3.40 or for the purpose of
investigating any criminal or illegal activity.
(5) Any Town officer or employee, or any agent thereof, who shall divulge
any information classified by this Chapter 3.40 as confidential in any manner except
in accordance with proper judicial order or as otherwise provided herein or by other
law shall be guilty of a violation of this Chapter 3.40 and shall be punished in the
manner pr.ovided by State law.
-7-
3.40.040 Tax Cannot be Absorbed. It is unlawful for any retailer to
advertise or hold out or state to the public or to any customer, directly or
indirectly, that the tax or any part thereof imposed by this Chapter 3.40 shall be
assumed or absorbed by the retailer or that it shall not be added to the selling
price of the property sold or the services tendered, or, if added, that it or any
part thereof shall be refunded.
3.40.050 Excess Tax; Remittance. If any vendor, during any reporting
period, collects as a tax an amount in excess of four percent (4%) of his total
taxable sales, then he shall remit to the Finance director the full net amount of
the tax imposed in this Chapter 3.40 and also such excess amount. The retention by
the retailer or vendor of any excess amount of tax collections over the four percent
(4%) of the total taxable sales of such retailer or vendor or the intentional
failure to remit punctually to the Finance Director the full amount required to be
remitted by the provisions of this Chapter 3.40 is declared to be a violation of
this Chapter 3.40 and shall be recovered, together with interest, penalties and
costs, a provided in Section 3.40.
3.40.060 License and Tax Additional. The license and tax imposed by this
Chapter 3.40 shall be in addition to all other licenses and taxes imposed by law,
except as otherwise provided in this Chapter 3.40.
3.40.065 Duty to Keep Records. It is the duty of every Taxpayer to keep and
preserve suitable records and such other books or accounts as may be necessary to
determine the amount of tax for the collection of which he is liable under this
Chapter 3.40. It is the duty of every such Taxpayer to keep and preserve for a
period of three (3) years all invoices of goods and merchandise purchased. Al1 such
books, invoices, and other records shall be open for examination and audit at any
time by the Finance Director or his duly authorized agent.
3.40.070 Administration. The Town Manager may adopt rules and regulations
in conformity with this Chapter 3.40 for the proper administration and enforcement
of this Chapter 3.40. The administration of this Chapter 3.40 is vested in and
shall be exercised by the Town Manager. The Finance Director shall assist the Town
Manager in the administration of this Chapter 3.40 to the extent provided herein and
in the rules and regulations promulgated hereunder.
3.40.080 Receipts; Disposition. The monies received by the Finance
Director from the tax imposed and collected pursuant to this Chapter 3.40 shall be
deposited in the general fund and capital projects fund of the Town.
-8-
3.40.090 Applicability to Banks. The provisions of this Chapter 3.40 shall
apply to national banking associations and to banks organized and chartered under
State law.
3.40.100 Statute of Limitations. The taxes for any period, together with
interest thereon and penalties with respect thereto, imposed by this Chapter 3.40
shall not be assessed, nor shall any notice of lien be filed, or distraint warrant
issued, or suit for collection be instituted, nor any other action to collect the
same be commenced, more than three (3) years after the date on which the tax was or
is payable, nor shall any lien continue after such period, except for taxes assessed
before the expiration of such period, notice of lien with respect to which has been
filed prior to the expiration of such period, in which cases such lien shall
continue only for one (1) year after the filing of notice thereof. The statute of
limitations period as set forth herein above in this Section 3.40.100 shall not
apply if: (i) a Taxpayer files a false or fraudulent return with the intent to evade
the tax imposed by this Chapter 3.40; or (ii) if a Taxpayer fails to file a return
as required by Section 3.40.130. In the case of a false or fraudulent return with
the intent to evade the tax imposed by this Chapter 3.40, the tax, together with
interest and penalties thereon, may be assessed, or proceedings for the collection
of such taxes may be begun at any time. In the case of failure to file a return,
the tax, together with interest and penalties thereon, may be assessed and collected
at any time. Before the expiration of such period of limitation, the taxpayer and
the Finance Director may agree in writing to an extension thereof, and the period so
agreed on may be extended by subsequent agreements in writing.
II. LICENSING
3.40.110 Licenses, Fees, Revocation. (1)(a) A sales tax license shall be
required for any person to engage in the business of selling at retail in the Town
tangible personal property or services that are taxable hereunder which are
purchased in the Town and are subject to sales tax pursuant to this Chapter 3.40. A
tax license shall be granted and issued by the Finance Director and shall be in
force and effect until the earlier of: (i) revocation of such license; or (ii) sale
or termination of the business, if any, relating to such license. Such licenses
shall be granted only upon application stating the name and address of the person
desiring such license, the name of such business, if any, and the location,
including the street number of such business, if any, and such other facts as the
-9-
Finance Director may require. No licen_~e issued pursuant to this Section 3.40.110
shall be transferable.
(2) In case business is transacted at two (2) or more separate places by one
(1) person, a separate license for each place of business shall be required.
(3) Each license shall be numbered and shall show the name of the licensee
and the place of business of the licensee and shall be posted in a conspicuous place
at the place of business for which it is issued. If the licensee does not have a
place of business, then the license shall show the mailing address of such
licensee.
(4) The Finance Director, after reasonable notice and a full hearing, may
revoke the license of any person found by him to have violated any provision of this
Chapter 3.40.
(5) Any findings and order of the Finance Director revoking the license of
any person shall be subject to review by the District Court upon application of the
aggrieved party. The procedure for review shall be, as nearly as possible, the same
as provided for the review of findings as provided by proceedings in the nature of
certiorari.
(6) No license shall be required for any person engaged exclusively in the
business of selling commodities which are exempt from taxation under this Chapter
3.40.
III. SALES TAX
3.40.120. Property and Services Taxed. There is levied, and there shall be
collected and paid a sales tax in the amount stated in Section 3.40.140 as follows:
(1) On the purchase price paid or charged upon all sales, purchases, rentals
and leases of tangible personal property at retail.
(2) In the case of retail sales involving the exchange of property, on the
purchase price paid or charged, including the fair market value of the property
exchanged at the time and place of the exchange, excluding, however, from the
consideration of the purchase price, the fair market value of the exchanged
property, provided that such exchanged property is to be sold thereafter in the
usual course of the retailer's business.
(3) Upon telephone and telegraph services, whether furnished by public or
private corporations or enterprises, for all intrastate telecommunication services
originating from or received on telecommunication equipment in the Town if the
-10-
charge for the service is billed to a person in the Town or billed to an affiliate
or division of such person in the Town on behalf of a person in the Town.
(4) For gas and electric service, whether furnished by municipal, public, or
private corporations or enterprises, for gas and electricity furnished and sold for
commercial consumption and not for resale, upon steam when consumed or used by the
purchaser and not resold in original form whether furnished or sold by municipal,
public or private corporations or enterprises.
(5) (a) Upon all sales of food.
(b) Upon the amount paid for food or drink served or furnished in or by
restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs,
nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like
places of business at which prepared food or drink is regularly sold, including
sales from pushcarts, motor vehicles, and other mobile facilities. Cover charges
shall be included as part of the amount paid for such food or drink.
(6) On the entire amount charged to any person for rooms or accommodations
as designated in Section 3.40.020(25).
~7~ 6n-the-prfiee-pafid-~e-gafin-ad~fiss~en-er-aeeess-~e-a-perfarmanee-e~-a
mQt-imo-n-pi-et-Ltwe.- ON THE PRICE PAID FOR PAY TELEVISION SERUICES SOLD, PURCHASED,
LEASED, RENTED OR FURNISHED.
(a) FOR THE PURPOSES OF THIS PARAGRAPH 3.40.120 (7) PAY TELEVISION
SHALL MEAN TELEVISION SERVICE WHERE A FEE IS PAID TO VIEW AW aNDIVIDUAL PROGRAM OR
MOVIE AND SHALL NOT INCLUDE CABLE OR SUBSCRIPTION TELEVISION FEES WHICH ARE NOT
CHARGED ON A PAY PER VIEW BASIS.
3.40.130. Collection of Sales Tax. (1)(a) Every retailer, also in this
Chapter 3.40 called "vendor", shall, irrespective of the provisions of Section
3.40.140, be liable and responsible for the payment of an amount equal to four
percent (4%) of all sales made by him of commodities or services as specifi.ed in
Section 3.40.120 and shall before the twentieth (20) day of each month make a return
to the Finance Director for the preceding calendar month and remit an amount equal
to said four percent (4%) on such sales to said Finance Director. Such returns of
the Taxpayer or his duly authorized agent shall be furnished by the Finance ,
Department. The Town shall use the standard municipal sales and use tax reporting
form and any subsequent revisions thereto adopted by the executive director of the
Department of Revenue by the first full month commencing one hundred and twenty
(120) days after the effective date of the regulation adopting or revising such
standard form.
-11-
(b) If the accounting methods regularly employed by the vendor in the
transaction of his business or other conditions are such that returns of sales made
on a calendar month basis shall impose unnecessary hardship, the Finance Director,
upon written request of the vendor, may accept returns at such intervals as shall,
in his opinion, better suit the convenience of the Taxpayer and shall not jeopardize
the collection of the tax. The Finance Director may permit Taxpayers whose monthly
collected tax is less than three hundred dollars ($300) to make returns and pay
taxes at intervals not greater than three (3) months.
(c) The Finance Director may extend the date for making a return and paying
the taxes due under such reasonable rules and regulations as may be prescribed
therefor, but no such extension shall be for a greater period than as provided in
Section 3.40.130(1)(b).
(d) The burden of proving that any retailer is exempt from collecting the
tax on any goods or services sold and paying the same to the Finance Director, or
from making such returns, shall be on the retailer or vendor under such reasonable
requirements of proof as set forth in the rules and regulations prescribed therefor.
(e) If a dispute arises between the purchaser and seller as to whether or
not any sale, service, or commodity is exempt from taxation under Section 3.40.170,
nevertheless the seller shall collect, and the purchaser shall pay the tax, and the
seller shall thereupon issue to the purchaser a receipt or certification, on forms
furnished by the Finance Department, showing the names of the seller and the
purchaser, the items purchased, the date, price, amount of tax paid, and a brief
statement of the claim of exemption. The purchaser thereafter may apply to the
Finance Director for a refund of such taxes, and it is then the duty of the Finance
Director to determine the question of exemption. The purchaser may request a
hearing pursuant to Section 3.40, and the final determination of the Finance
Director may either be appealed to the District Court pursuant to Section 3.40 or
the Department of Revenue pursuant to Section 3.40.
(f) The Town's sales tax shall not apply to the sale of tangible personal
property at retail or the furnishing of services if the transaction was previously
subjected to a sales or use tax lawfully imposed on the purchaser or user by another
statutory or home rule municipality equal to or in excess of the sales tax required
to be paid pursuant to Section 3.40.140. A credit shall be granted against the
Town's sales tax with respect to such transaction equal in amount to the lawfully
imposed local sales or use tax previously paid by the purchaser or user to the
previous statutory or home rule municipality. The amount of the credit shall not
-12-
exceed the amount of the sales tax required to be paid pursuant to Section 3.40.140.
3.01.140. Sales Tax Base; Schedule of Sales Tax. (1) Except as otherwise
provided in this subsection (1), the sales tax is imposed on the full purchase price
of articles sold after manufactur or after having been made to order and includes
the full purchase price for material used and the service performed in connection
therewith, excluding, however, such articles as are otherwise exempted in this
Chapter 3.40. In connection with the transaction referred to in Section
3.40.020(25)(k), the sales tax is imposed only on the amount of any increase in the
fair market value of such assets resulting from the manufacturing, fabricating, or
physical changing of the assets by the transferor corporation. Except as otherwise
provided in this subsection (1), the sales price is the gross value of all
materials, labor, and service, and the profit thereon, included in the price charged
to the user or consumer.
(Z) There is imposed upon all sales of commodities and services specified in
Section 3.40.120 a tax at the rate of four percent (4%) of the amount of the sale,
to be computed in accordance with the schedules or systems set forth in the rules
and regulations prescribed therefor. Said schedules or systems shall be designed so
that no such tax is charged on any sale of twenty-four cents ($.24) or less.
(3) (a) Except as provided in paragraph (b) of this subsection (3),
retailers shall add the tax imposed, or the average equivalent thereof, to the sale
price or charge, showing such tax as a separate and distinct item, and when added,
such tax shall constitute a part of such price or charge and shall be a debt from
the consumer or user to the retailer until paid and shall be recoverable at law in
the same manner as other debts.
(b) Any retailer selling malt, vinous, or spirituous liquors by the drink
may include in his sales price the tax levied under this Chapter 3.40, except that
no retailer shall advertise or hold out to the public in any manner, directly or
indirectly, that such tax is not included as a part of the sales price to the
consumer. The schedule referred to in subsection (2) of this Section shall be used
by such retailer in determining amounts to be included in such sales price. No such
retailer shall gain any benefit from the collection or payment of such tax, nor
shall the use of the schedule referred to in subsection (2) of this Section relieve
such retailer from liability for payment of the full amount of the tax imposed
pursuant to Section 3.40.120.
-13-
3.40.150. Credit Sales.
(1) In the case of a sale upon credit, or a contract for sale where the
price is paid in installments, and title does not pass until a future date, or a
sale secured by a chattel mortgage or a conditional sale, there shall be paid upon
each payment that portion of the total tax which the amount paid bears in relation
to the total purchase price.
(2) If the retailer transfers, sells, assigns, or otherwise disposes of an
account receivable, then he shall be deemed to have received the full balance of the
consideration for the original sale and shall be liable for the remittance of the
sales tax on the balance of the total sale price not previously reported, except
that such transfer, sale, assignment, or other disposition of an account receivable
by a retailer to a closely held subsidiary, as defined in Section 3.40.020 (28)(k),
shall not be deemed to require the retailer to pay the sales tax on the credit sale
represented by the account transferred prior to the time that the customer makes
payment on said account.
3.40.160. Bad Debt Charge-Offs. Taxes paid on gross taxable sales
represented by accounts found to be worthless and actually charged off for income
tax purposes may be credited upon a subsequent payment of the tax provided in this
Chapter 3.40, but if any such accounts are thereafter collected by the Taxpayer,
then a tax shall be paid upon the amounts so collected.
3.40.170. Exemptions. The following goods and services shall be exempt from
sales tax under the provisions of this Chapter 3.40:
(1) All sales to the United States government and to the State, its
departments and institutions and the political subdivisions thereof in their
governmental capacities only.
(2) All sales made to charitable organizations in the conduct of their
regular charitable functions and activities.
(3) All sales which the Town is prohibited from taxing under the
constitution or laws of the United States, the State, or the Town's charter.
(4) ALL SALES OF CIGARETTES.
f~}--A}}-sa}es-ef-drags-d~spensed-fin-aeeardanee-~~~h-a-preser~p~~en;-a}}
sa}es-ef-~nsa}fin-fin-a}~-fi~s-ferms-dfispensed-parsaan~-~e-~he-dfiree~~en-ef-a-}fieensed-
phqsfie~an;-a}}-sa}es-ef-g~aeese-asab}e-for-~reatmen~-of-~nsa}fin-reae~tons;-a}}-sa}es
-4 me4ad{mg-hyped erffl}E-sywipges-and -need I es;-aI 1 -saI es-ef
-14-
pres~he~te-ded~ees;-a}}-sa}es-ef-~hee}eMatrs-and-hesp~~a}-beds;-a}}-sa}es-ef--------
eo}eatemq-bags;-a}}-sa}es-o~-drags-~hen-farnfished-bq-a-daeter-as-part-ef------------
prefess+ena}-serdfiees-predided-to-a-pat+ent;-and-sa+es-ef-eerreet+de-eqeg}asses;----
eentaet-}enses-ar-hearing-a+ds-
(5)DRUGS, MEDICAL DEVICES:
(A) ALL SALES OF DRUGS DISPENSED IN ACCORDANCE WITH A
PRESCRIPTION; ALL SALES OF INSULIN IN ALL ITS FORMS DISPENSED PURSUANT TO THE
DIRECTION OF A LICENSED PHYSICIAN, ALL SALES OF GLUCOSE USEABLE FOR TREATMENT OF
INSULIN REACTIONS; ALL SALES OF URINE AND BLOOD-TESTING KITS AND MATERIALS; ALL
SALES OF INSULIN MEASURING AND INJECTING DEVICES, INCLUDING HYPODERMIC SYRINGES AND
NEEDLES; ALL SALES OF PROSTHETIC DEVICES, ALL SALES OF WHEELCHAIRS AND HOSPITAL
BEDS; ALL SALES OF DRUGS OR MATERIALS WHEN FURNISHED BY A DOCTOR AS PART OF
PROFESSIONAL SERVICES PROVIDED TO A PATIENT; AND ALL SALES OF CORRECTIVE EYEGLASSES,
CONTACT LENSES, OR HEARING AIDS. (B) WHEN SOLD IN ACCORDANCE WITH A WRITTEN RECOMMENDATION FROM A
LICENSED DOCTOR, ALL SALES OF THERAPEUTIC DEVICES, APPLIANCES, OR RELATED
ACCESSORIES, WITH A RETAIL VALUE OF MORE THAN ONE HUNDRED DOLLARS ($100.00), WHICH
ARE SOLD TO CORRECT OR TREAT A HUMAN PHYSICAL DISABILITY OR SURGICALLY CREATED
ABNORMALITY.
(C) ALL SALES OF THERAPEUTIC DEVICES, APPLIANCES, OR RELATED
ACCESSORIES, WITH A RETAIL VALUE OF ONE HUNDRED DOLLARS ($100.00) OR LESS, WHICH ARE
SOLD TO CORRECT OR TREAT A HUMAN PHYSICAL DISABILITY OR SURGICALLY CREATED
ABNORMALITY.
(6) All sales and purchases of commodities and services under the
provisions of Section 3.40.020(25) to any occupant who is a permanent resident of
any hotel, apartment hotel, lodging house, motor hotel, guest house, guest ranch,
condominium, townhouse, trailer court, mobile home, auto camp, or trailer co.urt or
park, and who enters into or has entered into a written agreement for occupancy of a
room or accommodations for a period of at least-ri~t-Y-46O-~ THIRTY (30) consecutive
days during the ca.lendar year or precedinq year. . (7) All sales made to schools, other than schools held or conducted for
private or corporate profit.
- (8) All Sdles of construction and building materials, as such term-is
used in Section 29-2-109 of, the Colorado Revised Statutes,-if such materials are
picked up by the purchaser, and if the purchaser of such materials presents to the
retailer a building permit-or o-ther documentation accpetable to the Town evidencing
that a local use tax has been paid or is required to be paid.
-15-
(9) The transfer of tangible personal property without consideration
(other than the purchase, sale, or promotion of the transferor's product) to a
vendee located outside the Town for use outside the Town in selling products
normally sold at wholesale by the transferor.
(10) All commodities which are taxed under the provisions of Article 27,
Title 39 of the Colorado Revised Statutes, and all commodities which are taxed under
such provisions and for which the tax is refunded, and the sale of special fuel, as
defined in Section 39-27-201(8) of the Colorado Revised Statutes, used for the
operation of farm vehicles are being used on farms and ranches.
(11) Any sale of any article to a retailer or vendor of food, meals, or
beverages, which article is to be furnished to a consumer or user, together with the
food, meals, or beverages purchased, and if a tax is paid on the retail sale as
required by Section 3.40.120(1) or (5).
(12) Any sale of any container or bag to a retailer or vendor of food, .
meals, or beverages, which container or bag is to be furnished to a consumer or user
for the purpose of packaging or bagging articles of tangible personal property
purchased at retail, if a separate charge is not made for the container or bag to
the consumer or user, if such container or bag becomes the property of the consumer
or user, together with the food, meals, or beverages purchased, and if a tax is paid
on the retail sale as required by Section 3.40.120(1) or (5).
(13) (a) All sales of construction and building materials to
contractors and subcontractors for use in the building, erection, alteration, or
repair of structures, highways, roads, streets, and other public works owned or used
by:
(i) The United States government, the State, its departments and
institutions, and the political subdivisions thereof in their governmental
capacities only;
(ii) Charitable organizations in the conduct of their regular
charitable functions and activities; or,
(iii) Schools, other than schools held or conducted for private or
corporate profit.
(b) On application by a purchaser or seller, the Finance Director
shall issue to a contractor or subcontractor a certificate or certificates of
exemption indicating that the contractor's or subcontractor's purchase of
construction or building materials is for a purpose stated in paragraph (a) of this
subsection (13) and is, therefore, free from sales tax. The Finance Director shall
-16-
provide forms for such application and for such certificate and shall have the
authority to verify that the contractor or subcontractor is, in fact, entitled to
the issuance of such certificate prior to such issuance.
(14) (a) Sales to and purchases of tangible personal property by a
person engaged in the business of manufacturing, 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, shall be deemed to be wholesale sales and shall
be exempt from taxation under this Chapter 3.40.
(b) As used in paragraph (a) of this subsection (20) with regard
to food products, tangible personal property enters into the processing of such
products and, therefore, is exempt from taxation when:
(i) It is intended that such property become an integral or
constituent part of a food product which is intended to be sold ultimately at retail
for human consumption; or
(ii) Such property, whether or not it becomes an integral or
constituent part of a food product, is a chemical, solvent, agent, mold skin casing,
or other material, is used for the purpose of producing or inducing a chemical or
physical change in a food product or is used for the purpose of placing a food
product in a more marketable condition and is directly utilized and consumed,
dissipated, or destroyed, to the extent it is rendered unfit for further use, in the
processing of a food product which is intended to be sold ultimately at retail for
human consumption.
(15) All sales and purchases of electricity, coal, gas, fuel oil, coke,
or nuclear fuel, for use in PROCESSING, MANUFACTURING, mining, refining, irrigation,
construction, telecommun-ication services and street and railroad transportation
services AND ALL INDUSTRIAL USES.
(16) In any case in which a sales tax has been imposed under this
Chapter 3.40 on lubricating oil used other than in motor vehicles, the purchaser
thereof shall be entitled to a refund equal to the amount of the sales tax paid on
that portion of the sales price thereof which is attributable to the federal excise
tax imposed on the sale of such lubricating oil. The refund allowed under this
subsection (16) shall be paid by the Finance Director upon receiving under Section
6425 of the Internal Revenue Code of 1954, as amended, a refund of the federal
-17-
excise tax paid on the sale of such lubricating oil. The claim for a refund shall
be made upon forms furnished by the Finance Department.
(17) All sales and purchases of refactory materials and carbon
electrodes used by a person manufacturing iron and steel for sale or profit and all
sales and purchases of inorganic chemicals used in the processing of vanadium-
uranium ores.
(18) All sales and purchases of newsprint and printer's ink for use by
publishers of newspapers and commercial printers and all sales and purchasers of
newspapers, as such term is defined in Section 24-70-102 of the Colorado Revised
Statutes.
(19) All sales of tangible personal property purchased or sold within
the Town if delivered outside the Town to the purchaser.
- 3.40.180. Map or Location Guide of Town Boundaries. The Finance Department
shall make available to any requesting vendor a map or location guide showing the
boundaries of the Town. The requesting vendor may rely on such map or location
guide and any update thereof available to such vendor in determining whether to
collect a sales or use tax or both. No penalty shall be imposed or action for
deficiency maintained against a vendor who in good faith complies with the most
recent map or location guide available to such vendor.
IV. REFUNDS
3.40.190. Refunds.
(1) A refund shall be made, or credit allowed, for the sales TAX eF-ase-taX
so paid under dispute by any purchaser or'user who clains an exemntion pur-' suant to Section 3.40.170. Such refund shall be made by the Finance Director
after compliance with the following conditions precedent: Applications for refund
shall be made within sixty (60) days after the purchase of the goods or services
whereon an exemption is claimed and must be supported by the affidavit of the
purchaser accompanied by the original paid invoice or sales receipt and certificate
issued by the seller and shall be made upon such forms as shall be prescribed
therefor.
(2) Upon receipt of an application, the Finance Director shall examine the
same with due speed and shall give notice to the applicant by order in writing of
his decision thereon. Aggrieved applicants, within thirty (30) days after such
decision is mailed to them, may petition the Finance Director for a hearing on the
claim in the manner provided in Section 3.40.260 and may either appeal to the
-18-
District Court in the manner provided in Section 3.40.270 or to the Department of
Revenue in the manner provided in Section 3.40.280. The right of any person to a
refund under this Chapter 3.40 shall not be assignable, and except as provided in
subsection (4) of this Section, such application for refund must be made by the same
person who purchased the goods or services and paid the tax thereon as shown in the
invoice of the sale thereof.
(3) A refund shall be made or a credit allowed by the Finance Director to any
person entitled to an exemption where such person establishes that :(i) a tax was
paid by another person, the purchaser, on a purchase made on behalf of the person
entitled to an exemption; (ii) a refund has not been granted to such purchaser; and
(iii) the person entitled to the exemption paid or reimbursed such purchaser for
such tax. The burden of proving that sales, services, and commodities on which tax
refunds are claimed are exempt from taxation under this Chapter 3.40 or were not at
retail shall be on the person making such claim under such reasonable requirements
of proof as set forth in the rules and regulations prescribed therefor. No such
refund shall be made or credit allowed in an amount greater than the tax paid.
(4) Such application for refund under subsection (3) of this Section shall be
made on forms furnished by the Finance Department. Upon receipt of such application
and proof of the matters contained therein, the Finance Director shall give notice
to the applicant by order in writing of his decision thereon. Aggrieved applicants,
within thirty (30) days after such decision is mailed to them, may petition the
Finance Director for a hearing on the claim in the manner provided in Section
3.40.260 and may either appeal to the District Court in the manner provided in
Section 3.40.270 or to the Department of Revenue in the manner provided in Section
3.40.230. Any applicant for a refund under the provisions of this subsection (4),
or any other person, who makes any false statements in connection with an
application for a refund of any taxes is guilty of a violation of this Chapter 3.40
and shall be punished in the manner provided by State law.
(5) Claims for tax moneys paid in error or by mistake shall be made within
three (3) years after the date of purchase, storage, use or consumption of the goods
or services for which the refund is claimed and shall be processed for refund in
accordance with the rules and regulations prescribed therefor under subsection (4)
of this Section, except that the proceeds of any such claim for a refund shall first
be applied by the Finance Department to any tax deficiencies.or liabilities existing
against the claimant before allowance of such claim by the Finance Department, and
further except that if such excess payment of tax moneys in any period is discovered
-19-
as a result of an audit by the Finance Department, and deficiencies are discovered
and assessed against the Taxpayer as a result of such audit, then such excess monies
shall be first applied against any deficiencies outstanding to the date of the
assessment but shall not be applied to any future tax liabilities.
(6) If any person is convicted under the provisions of this Section, such
conviction shall be prima facie evidence that all refunds received by such person
during the current year were obtained unlawfully, and the Finance Director is
empowered to bring appropriate action for recovery of such refunds. A brief summary
statement of the above-described penalties shall be printed on each form for a
refund.
U. ENFORCEMENT
3.40.200. Recovery of Taxes, Penalty and Interest.
(1) All sums of money paid by the purchaser to the retailer as taxes imposed
by this Chapter 3.40 shall be and remain public money, the property of the Town, in
the hands of such retailer, and he shall hold the same in trust for the sole use and
benefit of the Town until paid to the Finance Director, and for failure to so pay to
the Finance Director, such retailer shall be punished as provided herein.
(2) (a) If a person neglects or refuses to make a return in payment of the
sales tax or to pay any sales tax as required by this Chapter 3.40, then the Finance
Director shall make an estimate, based upon such information as may be available, of
the amount of taxes due for the period for which the Taxpayer is delinquent and
shall add thereto a penalty equal to the sum of fifteen dollars ($15) for such
failure or ten percent (10%) thereof, WHICHEVER IS GREATER, and interest on such
delinquent taxes at the rate imposed under Section 3.40.230 plus one-half percent
(112%) per month from the date when due, not exceeding eighteen percent (18%) in the
aggregate.
(b) Promptly thereafter, the Finance Director shall give to the.
delinquent Taxpayer written notice of such estimated taxes, penalty, and interest',
which notice shall be sent by first-class mail directed to the last address of such
person on file with the Finance Department. Such estimate shall thereupon become a
notice of deficiency. Within thirty (30) days after the notice of deficiency is
mailed, the Taxpayer may petition the Finance Director for a hearing in the manner
provided in Section 3.40.260 and either may appeal the the District Court as
provided in Section 3.40.270 or to the Department of Revenue as provided in Section
3.40.280.
-20-
(3) (a) If any taxes, penalty, or interest imposed by this Chapter 3.40
and shown due by returns filed by the Taxpayer or as shown by assessments duly
made as provided in this Section are not paid within five (5) days after the same
are due, then the Finance Director SHALL MAIL A DELINQUENCY NOTICE shall issue a
notice, setting forth the name of the Taxpayer, the amount of the tax, penalties
and interest, AND the date of the accrual thereof. TNIRTY (30) DAYS AFTER THE
DELINQUENCY NOTICE THE TOWN MAY ISSUE A NOTICE that the Town claims a first and
prior lien therefor on the real and tangible personal property of the Taxpayer
except as to preexisting claims or liens of a bona fide mortgagee, pledgee,
judgement creditor, or purchaser whose rights have attached prior to the filing
of the notice as provided in this Section on property of the Taxpayer, other than
the goods, stock in trade, and business fixtures of such Taxpayer.
(b) Said notice shall be on forms furnished by the Finance Department
and shall be verified by the Town Manager or by the Finance Director or any duly
qualified agent of the Town Manager or the Finance Director, whose duties are the
collection of such tax, and may filed in the office of the county clerk and
recorder in which the Taxpayer owns real or tangible personal property, and the
filing of such notice shall create a lien on such property in that county and
constitute notice thereof. After said notice has been filed, or concurrently
therewith, or at any time when taxes due are unpaid, whether such notice shall
have been filed or not, the Finance Director may issue a warrant directed to any
duly authorized revenue collector, or the the sheriff of the county commanding
him to levy upon, seize, and sell sufficient of the real and personal property of
the amount due together with interests, penalties, and costs, as may be provided
by law, subject to valid pre-existing claims or liens.
(4) Such revenue collector or the sheriff shall forthwith levy upon
sufficient of the property of the Taxpayer or any property used by such Taxpayer
in conducting his retail business, and said property so levied upon shall be sold
in all respects to with like effect and in the same manner as is prescribed by '
law with respect to executions against property upon judgement of a court of record,
and the remedies of garnishment shall apply. The sheriff shall be entitled to such
fee in executing such warrants as are allowed by law for similar services.
(5) Any lien for taxes as shown on the records of the county clerks and
recorders as provided in this Section, upon payment of all taxes, penalties, and
-21- .
interest covered thereby shall be released by the Finance Director in the same
manner as mortgages and judgements are released.
(6) (a) The Finance Director may also treat any such taxes, penalties, or
interest due and unpaid as a debt due to the Town from the vendor. The return of
the Taxpayer or the assessment made by the Finance Director, as provided in this
Chapter 3.40 shall be prima facie proof of the amount due.
(b) To recover such taxes, penalties or interest due, the Finance
Director may bring an action in attachment, and a writ of attachment may be
issued to the sheriff. In any such proceedings, no bond shall be required of the
Finance Director, nor shall any sheriff require of the Finance Director an
indemnifying bond for executing the writ of attachment or writ of execution upon
any judgement entered in such proceedings. The Finance Director may prosecute
appeals in such cases without the necessity of providing bond thereof. It is the
duty of the Town Attorney, when requested by the Finance Director, to commence
action for the recovery of taxes due under this Chapter 3.40, and this remedy
shall be in addition to all other existing remedies or remedies provided in this
Chapter 3.40.
(7) In any action affecting the title to real estate or the ownership or
rights to possession of personal property, the Town may be made a party defendant
for the purpose of obtaining an adjudication or determination of its lien upon
the property involved therein. In any such action, service of summons upon the
Finance Director or any person of the office of the Finance Director shall be
sufficient service and shall be binding upon the Town.
(8) The Finance Director is authorized to waive, for good cause shown, any
penalty assessed as provided in this Chapter 3.40, and any interest imposed in
excess of the rate determined pursuant to subsection (2) of this Section shall be
deemed a penalty.
(9) If a Taxpayer pays for any tax imposed pursuant to this Chapter 3.40 by
check for which there are insufficient funds to cover such check, then the
Finance Director may assess a penalty against such Taxpayer as follows: (i)
fifteen dollars ($15.00) for the first violation; (ii) thirty dollars ($30.00)
for the second violation; and seventy-five ($75.00) for each additional
violation. If a penalty of thirty-five ($35.00) or more has been assessed
against a Taxpayer by the Finance Director, then the Finance Director may require
such Taxpayer to pay all tax payments, whether due or to be due in the future, by
certified funds, cashier's check or cash. The penalty imposed by this Section
-22-
3-.~f?-.z'fiE}{~}) 3.40.200(9) is in addition to all other penalties imposed pursuant to
this Chapter 3.40.
3.40.210. Tax Lien.
(1) (a) The sales tax imposed pursuant to Section 4&40:-24~0-3.40.120 shall
be a first and prior lien upon the tangible personal property and business
fixtures of or used by any retailer under lease, title retaining contract, or
other contract arrangement, excepting stock of goods sold or for sale in the
other liens or claims of whatsoever kind or nature.
(b) Any retailer who sells out his business or stock of goods, or
quits business, shall be required to make out the return as provided in this
Chapter 3.40, within ten (10) days after the date he sold his business or stock
of goods, or quit business, and his successor in business shall be required to
withhold sufficient purchase money to cover the amount of said taxes due and
unpaid until such time as the former owner produces a receipt from the Finance
Director showing that the taxes have been paid or a certificate that no taxes are
due.
(c) If the purchaser of a business or stock of goods fails to withhold
the purchase money as provided in paragraph (b) of subsection (1) and the taxes
are due and unpaid after the ten (10) day period allowed, he, as well as the
vendor, shall be personally liable for the payment of the taxes unpaid by the
former owner. Likewise, anyone who takes any stock of goods or business fixtures
of or used by any retailer under lease, title retaining contract, or other
contract arrangement, by purchase, foreclosure sale, or otherwise, takes the same
subject to the lien for any delinquent sales taxes owned by such retailer and
shall be liable for the payment of all delinquent sales taxes of such prior
owner, not, however, exceeding the value of property so i,akan or acquired. (2) Whenever the business or property owner of any Taxpayer subject to this
Chapter 3.40 shall be placed in receivership, bankruptcy, or assignment for the
benefit of creditors, or seized under distraint for property taxes, all taxes,
penalties, and interest imposed by this Chapter 3.40 and for which said retailer
is in any way liable under the terms of this Chapter 3.40 shall be a pr__ior and
preferred claim against all the property of said Taxpayer, except as to
preexisitng claims or liens of a bona fide mortgagee, pledgee, judgement
creditor, or purchaser whose rights shall have attached prior to the filing of
the notice as provided in Section 3.40.200(3)(b) on the property of the Taxpayer,
other than the goods, stock in trade, and business fixtures of such Taxpayer. No
-23-
sheriff, receiver, assignee, or other officer shall sell the property of any
person subject to this Chapter 3.40 under process or order of any court without
first ascertaining from the Finance Director the amount of any taxes due and
payable under this Chapter 3.40, and if there are any such taxes due, owing, or
unpaid, it is the duty of such officer to first pay the amount of said taxes out
of the proceeds of said sale before making payment of any moneys to any judgement
creditor or other claims of whatsoever kind or nature, except the costs of the
proceedings and other preexisting claims or liens as provided in this Section.
For the purposes of this subsection (2), "Taxpayer" includes "retailer".
3.40.220. Negligent or Intentional Tax Deficiency. If any part of the
deficiency in payment of the sales or use tax is due to negligence or intentional
disregard of authorized rules and regulations of the Town with knowledge thereof,
but without intent to defraud, there shall be added ten percent (10%) of the
total amount of deficiency, and interest in such case shall be collected at the
rate imposed under Section 3.40.230 in addition to the interest provided by
Section 3.40.240 on the amount of such deficiency from the time the return was
due, from the person required to file the return, which interest and addition
shall become due and payable ten (10) days after written notice and demand to
such person by the Finance Director. If any part of the deficiency is due to
fraud with the intent to evade the tax, then there shall be added one hundred
percent (100%) of the total amount of the deficiency, and in such case, the whole
amount of the tax unpaid, including the additions, shall become due and payable
ten (10) days after written notice and demand by the Finance Director, and an
additional three percent (3%) per month on said amount shall be added from the
datae that the return was due until paid.
3.40.230. Interest Rate on Delinquent Taxes. When interest is required or .
permitted to be charged under Sections 3.40.200(2), 3.40.220, 3.40.240(1), the
annual rate of interest shall be that rate of interest established by the State
commissioner of banking pursuant to Section 39-21-110.5 of the Colorado Revised
Statutes.
3.40.240. Interest on Underpayment, Overpayment, Nonpayment or Extensions of
Time for Payment of Tax.
(1) If any amount of sales or use tax is not paid on or before the last
date prescribed for payment, then interest on such amount at the rate imposed
under Section 3.40.230 shall be paid for the period from such last date to the
date paid. The last date prescribed for payment shall be determined without
-24-
regard to any extension of time for payment and shall be determined without
regard to any notice and demand for payment issued, by reason of jeopardy, prior
to the last date otherwise prescribed for such payment. In the case of a tax in
which the last date for payment shall be deemed to be the date that the liability
for the tax arises, and in no event shall such date be later than the date that
notice and demand for the tax is made by the Finance Director.
(2) Interest prescribed under this Section and Sections 3.40.200(2),
3.40.220 affd-3-#f~ ~-5f}-shall be paid upon notice and demand and shall be assessed,
collected, and paid in the same manner as the tax to which such interest is
applicable.
(3) If any portion of a tax is satisfied by credit of an overpayment, then
no interest shall be imposed under this Section on the portion of the tax so
satisfied for any period during which, if the credit had not been made, interest
would have been allowed with respect to such overpayment.
(4) Interest prescribed under this Section and Sections 3.40.200(2),
3.40.220 and-3707256 on any sales tax may be assessed and collected at any time
during the period within which the tax to which such interest relates may be
assessed and collected.
3.40.250 Other Remedies. No provision of this Chapter 3.40 shall preclude
the Town from utilizing any other lawful penalties or other remedies applicable
to the collection of sales taxes.
VI. HEARINGS AND APPEALS
3.40.260 Hearings by Finance Director.
(1) If any person contests any deficiency notice received from the Finance
Director, then he may apply to the Finance Director by petition in writing within
-tiei--{3f}j THIRTY (30) days after such deficiency notice is mailed to him for a
hearing and a correction of the amount of the tax so assessed, in which petition
he shall set forth the reasons why such hearing should be granted and the amount
by which such tax should be reduced. The Finance Director shall notify the
petitioner in writing of the time and place fixed by him for such hearing. After
such hearing, the Finance Director shall make such order in the matter as is just
and lawful and shall furnish a copy of such order to the petitioner.
(2) Every decision of the Finance Director shall be in writing, and notice .
thereof shall be mailed to the petitioner within ten (10) days, and all such
-25-
decisions shall become final and all amounts due shall be paid upon the
expiration of thirty (30) days after notice of such decision shall have been
mailed to the petitioner, unless proceedings are begun within such time for
review thereof as provided in Section 3.4Q 27p or Section 3.40.230.
3.40.270. Review by District Court.
(1) If the petitioner or if an applicant for a refund is aggrieved at the
final decision of the Finance Director, then he may proceed to have same reviewed
by the District Court. The procedure of review shall be in accordance with Rule
106(a)(4) of the Colorado Rules of Civil Procedure.
(2) Within fifteen (15) days after filing a notice of appeal as provided in
this Section, the Taxpayer shall file with the District Court a surety bond in
twice the amount of the taxes, and other charges stated in the final decision by
the Finance Director that are contested on appeal. The Taxpayer may, at his
option, satisfy the surety bond requirement by a savings account or deposit in or
a certificate of deposit issued by a state or national bank or by a state or
federal savings and loan association, in accordance with the provisions of
Section 11-35-101(1) of the Colorado Revised Statutes, equal to twice the amount
of the taxes, interest, and other charges stated in the final decision by the
Finance Director. The Taxpayer may, at his option, deposit the disputed amount
with the Finance Director in lieu of posting a surety bond. If such amount is so
deposited, no further interest shall accrue on the deficiency contested during
the pendency of the action. At the conclusion of the action, after appeal to the
Supreme Court or the Court of Appeals of the State or after the time for such
appeal has expired, the funds deposited shall be, at the direction of the
District Court, either retained by the Finance Director and applied against the
deficiency or returned in whole or part to the Taxpayer with interest at the rate
imposed pursuant to Section 3.40.230. No claim for refund of amounts deposited
with the Finance Director need be made by the Taxpayer in order for such amounts
to be repaid in accordance with the direction of the District Court.
(3) The District Court shall have original jurisdiction in proceedings to
review all questions of law and fact determined by the Finance Director in
administering the provisions of this Chapter 3.40 by writ under rule 106(a)(4) of
the Colorado rules of Civil Procedure. Any writ issued pursuant to this
subsection (3) shall be issued by the clerk of the District Court upon a verified
petition of the Taxpayer filed within twenty (20) days after notice of the
decision of the Finance Director in any such matter. Such writ shall be served
-26-
within five (5) days after its issuance and shall be returnable at such time as
the District Court may determine, not less then (10) days nor more than twenty .
(20) days after the date of issuance of such writ. The Finance Director shall
certify the record of his proceedings to the District Court.
(4) The decision of the District Court may be reviewed in the Supreme Court
of the State upon writ of error by any party thereto.
3.40.280 Alternate Review by Department of Revenue. In lieu of the
procedure provided for in Section 3.40.270, the Taxpayer may elect a hearing on
the Finance Director's final decision on a deficiency notice or claim for refund
pursuant to procedure set forth in this Section 3.40.280.
(1) As used in this Section 3.40.280, "State hearing" means a hearing
before the executive director of the Department of Revenue or a delegate thereof
as provided in Section 29-2-106.1(3) of the Colorado Revised Statutes.
(2) When the Finance Director asserts that sales or use taxes are due in
an amount greater than the amount paid by a Taxpayer, then the Finance Director
shall mail a deficiency notice to the Taxpayer by certified mail. The deficiency
notice shall state the additional sales or use taxes due. The deficiency notice
shall contain notification, in clear and conspicuous type, that the Taxpayer has
the right to elect a State hearing on the deficiency pursuant to Section 29-2-
106.1(3) of the Colorado Revised Statutes. The Taxpayer shall also have the
right to elect a State hearing on the Finance Director's denial of such
Taxpayer's claim for a refund of sales or use tax paid.
(3) The Taxpayer shall request the State hearing within thirty (30) days
after the Taxpayer's exhaustion of local remedies. The Taxpayer shall have no
right to such hearing if he has not exhausted local remedies, or if he fails to
request such hearing within the time period provided for in this subsection (3). For purposes of this subsection (3), "exhaustion of local remedies" means: .
(a) The Taxpayer has timely requested in writing a hearing before the
Finance Director, and the Finance Director has held such hearing and issued a
final decision thereon. Such hearing shall be informal, and no transcript, rules
of evidence or filing of briefs shall be required, but the Taxpayer may elect to
submit a brief, in which case the Finance Director may submit a brief. The
Finance Director shall hold such hearing and issue the final decision thereon
within ninety (90) days after the Finance Director's receipt of the Taxpayer's
written request therefor, except that the Town may extend such period if the
delay in holding the hearing or issuing the decision thereon was occasioned by
-27-
the Taxpayer, but, in any such events, the Finance Director shall hold such
hearing and issue the decision thereon within one hundred and eighty (180) days
of the Taxpayer's request in writing therefor; or
(b) The Taxpayer has timely requested in writing a hearing before the
Finance Director, and the Finance Director has failed to hold such hearing or has
failed to issue a final decision thereon within the time periods prescribed in
subsection (3)(a) of this Section.
(4) If a Taxpayer has exhausted his local remedies as provided in
subsection (3)(a) of this Section, then the Taxpayer may request a State hearing
on such deficiency notice or claim for refund, and such request shall be made,
and such hearing shall be conducted in the same manner as set forth in Section
29-2-106.1 (3) through (7), inclusive, of the Colorado Revised Statutes.
(5) If the deficiency notice or claim for refund involves only the Finance
Director, then in lieu of requesting a State hearing, the Taxpayer may appeal
such deficiency or denial of a claim for refund to the District Court as provided
in Section 29-2-106.1(8) of the Colorado Revised Statutes, if the Taxpayer
complies with the procedures set forth in subsection (3) of this Section.
(6) No provision of this Section shall prohibit the Taxpayer from pursuing
judicial review of a final decision of the Finance Director as otherwise provided
in Section 3.40.270.
3.40.290 AMENDMENTS
(1) THE TOWN COUNCIL MAY AMEND, ALTER OR CHANGE THIS ORDINANCE, EXCEPT AS
TO THE FOUR (4) PERCENT RATE OF TAX IMPOSED IN THIS CHAPTER, SUBSEQUENT TO
ADOPTION BY A MAJORITY VOTE OF THE TOWN COUNCIL. SUCH AMENDMENT, ALTERATION OR
CHANGE NEED NOT BE SUBMITTED TO THE ELECTORS OF THE TOWN FOR THEIR APPROVAL.
3.40.300 VIOLATION - PENALTY (1) ANY PERSON CONVICTED OF VIOLATING ANY OF THE PROVISIONS OF THIS CHAPTER
SHALL BE PUNISHED BY A FINE, NOT TO EXCEED $500.00 OR BY IMPRISONMENT FOR NOT
MORE THAN NINETY (90) DAYS, OR BY BOTH SUCH FINE OR IMPRISONMENT.
2. If any part, section, subsection, sentence, clause or phrase of this
Ordinance is for any reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance; and the Town Council
hereby declares it would have passed this Ordinance, and each part, section,
subsection, sentence, clause or phrase thereof, regardless of the fact that any
one or more parts, sections, subsections, sentences, clauses or phrases be
declared invalid.
-28-
3. The Town Council hereby finds, determines and declares that this
Ordinance is necessary and proper for the health, safety and welfare of the Town
of Vail and the inhabitants thereof.
4. The repeal or the repeal and reenactment of any provision of the Vail
Municipal Code as provided in this Ordinance shall not affect any right which has
accrued, any duty imposed, any violation that occurred prior to the effective*
date hereof, any prosecution commenced, nor any other action or proceedings as
commenced under or by virtue of the provision repealed or repealed and reenacted.
The repeal of any provision hereby shall not revive any provision or any
ordinance previously repealed or superseded unless expressly stated herein.
INTRODUCED, READ AND APPROVED ON FIRST READING 15th day of September ,
1987, and a public hearing shall be held on this ordinance on the 15th day of
September , 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal
Buildling, Vail, Colorado.
Ordered published in full this 15th day of September, 1987.
Paul R. Johnston, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
THIS DAY , 1987.
Paul R. Johnston, Mayor
ATTEST:
Pamela A. Brandmeyer,Town Clerk
-29-
ORDINANCE N0. 33
Series of 1987
AN ORDINANCE AMENDING ORDINANCE N0. 37, SERIES
OF 1983 TO ELIMINATE CONDITIONS RESTRICTING THE
NUMBER OF DRIVEWAYS TO SERVE THE RESUBDIVISION OF
LOT 1, BLOCK l, BIGHORN SUBDIVISION, FIRST ADDITION
WHEREAS, the Town Council of the Town of Vail is of the opinion that there are
no negative impacts resulting from two driveways to serve Lots lA and 16, Biock 1,
Bighorn Subdivision, First Addi.tion; and
WHEREAS, the Planning and Environmental Commission has unanimously recammended
approval of this amendment; and
WHEREAS, the Town Council considers that it is in the public benefit to allow
Lots lA and 1B, Block 1, Bighorn Subdivision, First Addition, to have individual
driveway access.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF VAIL, COLORADO, THAT:
Section 1. Subparagraph 2 of Section 2 of Ordinance No. 37, Series of 1983 is
hereby amended to read as follows:
2. Access to Lots lA and 1B shall be limited to two driveways as generally
indicated on the site plan by Peter Jamar Associates, Inc., dated
September 4, 1987.
Section 2.
If any part, section, subsection, sentence, clause or phrase'of this ordinance is
. for any reason held to be invalid, such decision shall not affect the validity of
the remaining portions of this ordinance; and the Town Council hereby declares it
would have passed this ordinance, and each part, section, subsection, sentence,
clause or phrase thereof, regardless of the fact that any one or more parts,
sections, subsections, sentences, clauses or phrases be declared invalid.
Section 3.
The repeal or the repeal and re-enactment of any provisions of the Vail Municipal
Code as provided in this ordinance shall not affect any right which has accrued,
any duty imposed, any violation that occurred prior to the effective date hereof,
any prosecution commenced, nor any other action or proceeding as commenced under or
by virtue of the provision repealed or repealed and reenacted. The repeal of any
provision hereby shall not revive any provision or any ordinance previously
repealed or superseded unless expressly stated herein.
INTRODUCED, READ AND PASSED ON FIRST READING THIS day of ,
1987, and a public hearing shall be held on this ordinance on the day of
, 1987 at 7:30 p.m. in the Council Chambers of the Vail Municipal
Building, Vail, Colorado.
Ordered published in full this day of , 1987.
Paul R. Johnston, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this day of , 1987.
Paul R. Johnston, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
TO: Town Council
FROM: Community Development Department
DATE: October 6, 1987
SUBJECT: A request for an amendment to Ordinance No. 37,
Series of 1983, pertaining to the rezoning of Lot 1,
Block 1, Bighorn Subdivision, First Addition
Applicant: James Sheahan
I. BACKGROUND ON THIS REQUEST
In October of 1983, Lot 1, Block 1, Bighorn First
Addition, was subdivided and rezoned to allow for two
single family lots. Previous zoning on the property was
Primary/Secondary. The application was approved with
conditions restricting the total amount of GRFA for each
lot, that only one driveway be developed to serve both
lots, and that an existing sewer line be relocated by the
applicant. The Planning Commission memorandum, minutes,
and the ordinance approving this application are included
for your information.
II. DESCRIPTION OF THE PROPOSED REQUEST
The applicant has requested the removal of the restriction
limiting access off of Lupine Drive to one driveway. The
attached letter to Tom Braun from Peter Jamar Associates
outlines the applicant's rationale for this request. To
summarize, the main justification for allowing two
driveways lies in the fact that they can be developed
without the removal of any existing vegetation on the
properties.
III. STAFF RESPONSE TO THIS REQUEST
In reviewing the history of this application, it is
evident that the applicants originally proposed one
driveway cut. The staff recommendation acknowledged this
aspect of the proposal, but did not condition approval of
the request on their being only one driveway. It is
assumed that the reason for one driveway was to minimize
any impact on the mature trees on the lot.
Following the development of one single family structure
on Lot B, it has been demonstrated that a second driveway
accessing Lupine Drive can be accommodated without
affecting the lot's vegetation. The newly proposed ,
driveway alignment also presents no appreciable impact on
adjacent properties in the area.
. .
IV. STAFF RECOMMENDATION
Staff would recommend approval of the requested amendment
to Ordinance No. 37, Series of 1983. While a condition of
approval was originally imposed on this zoning, limiting
the number of driveways to one, staff finds it-difficult
to argue the merits of the requested amendment.
It should be noted that the Planning Commission action on
this request is advisory. Action by the Council will be
required to amend the ordinance originally adopting this
zoning. In this regard, we would recommend the following
condition be incorporated into any amendments to the
existing Ordinance No. 37:
1. Access to Lots A and B shall be limited to two
driveways as generally indicated on the development
plan by Peter Jamar Associates, Inc., dated September
4, 1987.
BONUS NOMINATION HISTORY
Bonuses Are Based On The Following:
#1 Positive Benefit to the Town of Vail, Department, Etc.
#2 Productivity improvement resulting in better service or low
costs.
#3 Innovative Ideas or approaches which are implemented.
#4 Performance which has clearly resulted in achievement of work
above standards of program goals and objectives.
#5 Completion of a difficult project on a tight deadline.
#6 Discovery and development of an idea that will save the city
money and reduce citizen complaints. -
#7 Publishing an article that advances knowledge of a particular
discipline.
#8 Recognition by an outside group for achievement related to city
service.
#9 Other outstanding activity which has benefited the Town of-
Vail.
Employee Reason Nominated Award
Geneva Duran #1 $ 50
(by Geneva Duran) Extra tasks she has taken on
over the years.
Susie Hervert #1 and #4 $ 25
(by Cathie Jarnot) Consistent-outstanding comple-
tion of timesheets.
Kathleen Okon #1 Kathy 25
Gary Murrain Summer Projects at the Gary 150
(by Kathy Okon) Nature Center
Preston Isom #6 Re-evaluate
(by Mike Rose) Developed a schedule in April
that saves time and money.
Marlene Rivera ` #5 Letter from
Jacque Lovato Parking pass project Ron to each
Sally Lorton
Geneva Duran
(by Charlie Wick)
Desiree Settles #5 Desiree 100 .
Darlene Duran Job Descriptions Cathie 100
Geneva Duran and Standards Project $25 To each
Marlene Rivera of the others
Martha Jensen
Georgie Manzanares
Cathie Jarnot (Declined the nomination and refused the money)
(by Charlie Wick) -
Karen Morter #5 Letter from
Darlene Duran Symposium Ron
(by Charlie Wick)
Joseph Chesman #1 Letter from
(by Joe Chesman) Guard Rail at Blue Ron
Cow Chute
Charlie Wick #1 $ 500
(by Peter Patten) Job Evaluation System
Barb Masoner #5 Letter from
(by Karen Morter) Youth Symposium Ron
Rebecca Schilling #1 and #9 $ 25 .
(by Susan Boyd) Seashell Collection at
Vail Library
Jody Lindvall #6 $ 5'0
(by Rick Onorato) Non-resident violator
Compact Agreement
Leo Vasquez #1 Letter from
(by Ernst Glatzle) Installing the elec- Ron
trical wiring for new
computer
Conrad Pascuzzi #6 $ 100
(by Stan Berryman) Heating System for and will be
Mechanic Bays re-evaluated
in April
Nancy Morin #4 Letters from
Susie Hervert Extra Responsibili- Ron
Janeil Turnbull ties associated with
(by Stan Berryman) loss of Fleet Maint-
enance Technician
Kristan Pritz #1 $ 50
(by Tom Braun) Simba Run Project
Larry Pardee #8 Letters from
Todd Scholl First Place in Snow Ron
Robert Riggle Rodeo Competition
(by Stan Berryman)
Pete Burnett #1 and #5 $ 150
(by Stan Berryman) Obtaining a donation worth
$5000 and supervision of
project (Lionshead Bike
Path)
Bill Andrews #1 and #5 $ 150
(by Stan Berryman) For obtaining a donation '
donation worth $20,000
and being Project Manager
on Ford Park Access
Jan Choti #1 and #3 $ 150
(by Skip Gordon Intown Bus Video
Brian Terrett #1 and #5 $ 300
(by Ken Hughey) Video
Pam Brandmeyer #5 $ 100
(by Ron Phillips) Elections (Refused money)
Rick Pylman #1 and #5 $ 100
(by Peter Patten Land Use Plan
Vicky Garnsey #5 and #1 $ 150
Dennis Jerger Nutcracker Ice Show each
(by Pat Dodson)
John Ervin #9 $ 35
(by Skip Gordon) Continuous assistance when
and where needed and positive
attitude to Town of Vail
Dave Story #3 $ 35
(by Ron Phillips) Letter from citizen about
Dave's approach to Bus
Driving
Members of Vail P.D. #g Letter from
(by Mike French) Extra work because of Ron to
being short personnel Mike French
Jim Sanders #5 $ 50
(by Ben Krueger) Extra hours on setting
cross county ski race course .
for High School State Race
Desiree Settles #1 Letter from
(by Cathie Jarnot) Helping other depart- Ron
ments learn Word Pro-
cessing
Dick Duran #1 and #5 Cancelled as there ar
Mike McGee Excellent work on too many to nominate.
(by Susan Scanlan) Chemical Spill Susan notified.
Jim Sanders #1 Ben $35
Ben Krueger Excellent track
(by Barb Masoner) setting at Golf course
all winter
Bill Lowe #3 $35
(by Harlan Bailey) Suggestion of raising
floor to make the bay
more useable and safe
Gary Murrain #1 $75
(by Joanne Mattio) His work on Cafe For donation only
Project & obtaining
donations
Dean Willms #5 and #9 $50
(by Charlyn Canada) His extra efforts with
the Betty Ford program
Kathleen Okon #2 Letter
(by Barb Masoner) Extra efforts making
the Nordic Center more
profitable
Tom Braun #7 $50
(by Peter Patten) His article published in
journal entitled "The Vail
Village Urban Design Guide
Plan"
David Hart #9 $50
(by Kurt Mulson) Outstanding emergency Letter from Ron.
aid to heart attack
victime when off duty
Rod Baker #9 Letter from Ron.
(by Jeff Layman) Tack Mat training
Jim Hoza #1, 5, 6, 8 $50
(by Barb Masoner) Extra personal time
given to work on soft-
ball fields
Matt Lindvall #4 Letter from Ron.
(by Corey Schmidt) Drug Enforcement &
investigation
Carey Weinheimer #1 Letter from Ron. Pre
(by Kurt Mulson) CLETA class the entire Release.
special award.
Harlan Bailey #1 Letter from Ron.
(by Todd Scholl) Received both Master
Automobile and Master
Heavy Duty Truck Tech-
nicians Certificates
Brian Terrett _ #1, #3, #4 Letter from Ron.
Jay Trombetta Processing of charged
(by Kurt Mulson) prisoners on July 3, 4
Dennis Jerger #1, #4 Letter from Ron.
Rusty Jacobs Consistent care to Town
(by Annie Fox) facilities regardless of
responsibility
Dan Kapellar #1 Letter from Ron.
(by Ceil Folz) Great improvements to
gymnastics program
Rick Beveridge #1, #3 $50
(by Ceil Folz) Coordination of "Bud- Letter from Ron.
weiser Hot Summer Nights"
events
Ceil Folz #l, #2, #3 $100
(by Barb Masoner) Hot Summer Nights Letter from Ron.
Prorams
. To AMA
~
VVES I
FINAL REPORT
FIRST DRAFT
SEPTEMBER 28, 1987
- PREPARED BY
COLORADO DEPARTMENT OF HIGHWAYS .
DIVISION OF TRANSPORTATION PLANNING
PROGRAM MANAGEMENT BRANCH
I-70 WEST CORRIDOR STUDY
TABLE OF CONTENTS
Page No.
I. Executive Summary . . . . . . . . . . . . . . . . . . . 1
II. Introduction . . . . . . . . . . . . . . . . . . . . 9
A. Background . . . , , , , , , , , , , g
B. Study Goal and Objectives. . . . . . . . . . . 11
C. Report Format . . . . . . . . . . . . . . . . 13
D. Study organization . . . . . . . . . . . . . . 15
III. Existing Condition . . . . . . . . . . . . . . . . . . 19
A. Overview . . . . . . . . . . . . . . . . . . . 19
B. Key Issues . . . . . . . . . . . . . . . . . 24
C. Highway Inventory . . . . . . . . . . . . . . . 26
D. Accident Data. . . . . . . . . . . . . . . 36
E. Hazardous Material . . . . . . . . . . . . . . 37
IV. Socioeconomic Analysis . . . . . . . . . . . . . . . . 49
A. Methodology. . . . . . . . . . . . . . . . 49
B. Future Forecasts . . . . . . . . . . . . . . . 52
1. 1990 . . . . . . . . . . . . . . . . . . . 61
2. 2000 . . . . . . . . . . . . . . . . . . . 63
3. 2010 . . . . . . . . . . . . . . . . . . . 65
V. Transportation Model Development. . . . . . . . . . . . 67
A. Introduction . . . . . . . . . . . . . . . . . 67
B. Methodology . . . . . . . . . . . . . . . . . . 67
C. Validation Process . . . . . . . . . . . . . 68
1. Hichway Network . . . . . . . . . . . . . 69 ~
2. Trip Generation . . . . . . . . . . . . . 72
3. Trip Distribution . . . . . . . . . . . . 79
4. Traffic Assignment. . . . . . . . . . 82
D. 1980 Model Validation Results. . . . . . . . . 83
E. Model Limitations . . . . . . . . . . . . . . . 90
VI. Transportation Analysis and Plan Development 98
A. Overview . . . . . . . . . . . . 98
B. Analysis ofExisting plus CommittedSystem 100
C. Definition of Alternatives . . . . . . . . . . 105
D. Analysis of Alternatives . . . . . . . . . . 110
E. 2010 Regional Transportation Plan. 122
F. Staging of the Recommended Regional
Transportation Plan. . . . . . . . . . . 144
G. Present to 1990 Highway System Improvements. . 150
H. 1991 to 2000 Highway System Improvements 155
1. 2001 to 2010 Highwax System Improvements 168
J. Environmental Overview . . . . . . . . . . . . 169
K. Bicycle Improvements . . . . . . . . . . . . . 180
VII. Capital Facilities Plan . . . . . . . . . . . . . 184
A. Recommended System Improvempnts. . . . . . . . 185
B. System Costs. . . . . . . . . . . . . . . . . 187
VIII. Cost/Sharing Analysis . . . . . . . . . . . . . 192
A. Historical Trends inFinancing. . . . . . . . . 192
B. Cost-Sharing Responsibilities . . . . . . . . . 206
C. Financing Strategies. . . . . . . . . . . . . 210
D. Recommended Financing Plan. . . . . . . . . . . 219
IX. Future Direction of the Study . . . . . . . . . . . . . 222
A. Short Term Actions . . . . . . . . . . . . . . . 222
B. Long Range Actions . . . . . . . . . . . . . . . 228
C. Monitoring Efforts . . . . . . . . . . . . . . . 229
Appendices
A. Yearly Traffic Counts . . . . . . . . . . . .
B. Accident Data (Hazard Indices). . . . . . . . .
C. Hazardous Material Legislation. . . . . . . . .
D. Link Data Records (1980). . . . . . . . . . . .
E. Capacity Worksheet. . . . . . . . . . . . . .
F. Weekend Adjustment Factors. . . . . . . . . . .
G. Trip Length Distribution Curves . . . . . . . .
H. Level of Service Analysis . . . . . . . . . . .
I. Historical Site Maps . . . . . . . . . . . . . .
J. Public-Owned Parks. . . . . . . . . . . . . .
K. Detailed System CostBreakdown. . . . . . . . .
I. Executive Summary
The I-70 West corridor is located just west of the Denver metropolitan
area. It is comprised of Clear Creek, S.ummit and Eagle counties which are
in a mountainous terrain environment. The primary economic activity is
the summer and winter recreational opportunities. This type of economic
activity presents special problems to the state, counties, and local
governments in providing an adequate transportation system.
I-70 is the only east-west route through the three county corridor. It
also provides the primary access to the ski areas at Winter Park, Arapahoe
Basin, Keystone, Loveland, Breckenridge, Copper Mountain, Vail and Beaver
Creek. In the summer months, access is provided to the national forest
lands.
Currently, congestion problems are occurring along portions of I-70 which
are in need of a solution today. If these congestion problems are not
solved, the level of economic growth that will occur in the I-70 West
Corridor will be adversely affected. This lower level of economic growth
will adversely impact all levels of government in the corridor. The I-70
West Corridor Study was initiated by the Colorado Department of Highways
to respond to the the current congestion problems and to identify the
level of highway needs generated by the magnitude of the anticipated
future growth. For this reason the I-70 West Corridor Study was
undertaken to examine the short term and long range highway needs in the
corridor.
1
In developing the short term and long range highway needs in the I-70 West
corridor, the level of growth in population, retail employment, ski area
capacity, and hotel/motel/condominium housing had to be made. Population
is projected to grow from 26,790 persons in 1980 to 66,325 persons.
Retail employment will increase from 10,100 in 1980 to 23,700 in 2010.
Ski area capacity is measured in vertical transport feet per hour. In
19801 this capacity amount was 88,455,000 and in 2010 this capacity will
increase to 260,144,000.
An analytical tool had to be developed which could translate the economic
growth into future year traffic projections. This tool would then be used
to analyze the benefits of alternate system improvements. A
transportation model was developed for the I-70 West Corridor Study. This
transportation model was successfully calibrated using 1980 condition
information. The results of the calibration process indicated that the
model was within 0.5% of the actual vehicle miles of travel (VMT), actual
1980 VMT - 2,385,390 and estimated 1980 VMT - 2,299,280. This calibrated
analytical tool was then applied to the future year projections of
economic activity to arrive at traffic estimates by highway segments.
These estimates are then used to identify highway system needs.
The year 2010 was used as the starting point for developing the final
regional transportation plan. The first step was to assign the 2010
highway trips to the existing plus committed highway system. This
permitted the identification of locations on the existing system which
would not be able to adequately handle these future year trips. The I-70
West corridor is considered a rural area. A rural design standard was
2
used to determine the overall performance of the existing plus committed
system. It became clear that a rural design standard could not be used
due to the level of investments which would be needed to maintain an a
rural level of service: Therefore, an urban design standard was selected
to measure the performance of alternate networks and develop a final Plan.
A range of network alternatives was identified to assist in developing the
final regional transportation plan. These alternatives consisted of
operational actions, like ramp metering, transportation system management
actions, like taking an existing traffic lane, mass transit, and finally
capacity improvements. The alternatives were screened against a wide
range of evaluation criteria to determine the performance of individual
elements.
Out of this process, a final year 2010 Regional Transportation Plan was
developed. This Plan consisted of:
U.S. 6
1. Six laning from I-70 to Elkhorn Rd.
2. Four laning from Keystone to Arapahoe Basin
S.H. 9
1. Adding two additional lanes from Main Street to Breckenridge
3
2. Adding two additional lanes from I-70 to Wildernest Rd.
U.S. 40
1. Widen to four lanes from I-70 to the Henderson Mine access
road
I-70
1. Widen to six lanes from Jefferson/Clear Creek county line to
S.H. 91
2. Add an eastbound and westbound climbing lane from S.H. 91 to
the East Vail interchange
3. Construct a new interchange at U.S. 6 and I-70 in the
Eagle/Vail area
4. Implement operational changes between Silverthorne and U.S.
6 from November 1St through April 1St on Saturday and Sunday
Non-system Improvements
Actions will have to be put in place so that twenty percent of
the day skiers will either make their daily trip outside the peak
period with such things as staggered ski lift ticket prices or
increased use of mass transit or carpooling.
4
This final year 2010 Regional Transportation Plan was then staged for 1990
and 2000 based on the level and location of economic activity and using an
urban level of service condition standard.
For 1990, due to the short timeframe, only operational improvements are
being recommended. They consist of:
I-70
l. The operational changes between Silverthorne and U.S. 6
2. Ramp metering at those locations recommended by a detailed
ramp metering study
3. Widen the Silverthorne eastbound on-ramp to two lanes
For the year 2000, the opportunities for capacity improvements are much
greater. Therefore, the Plan elements consist of:
U.S. 6
1. Construct snow sheds on the east side of Loveland Pass in
the Seven Sisters area
2. Widen to six lanes from I-70 to Elkhorn Rd.
5
S.H. 9
l. Widen to four lanes from Main Street-to Breckenridge
2. Widen to six lanes from I-70 to Wildernest Rd.
I-70
l. Widen to six lanes from Jefferson/Clear Creek to U.S. 6
(except for the Twin tunnels)
2. Construct Eagle/Vail interchange
3. Construct the Twin tunnel bypass
The cost of these highway improvements were developed based on a uniform
cost estimating methodology currently in use by the Colorado Department of
Highways. The total cost by the year 2010 is estimated to be $183.4
million (in 1987 dollars). This is broken down to $3.2 million
(1988-1990), $87.1 million (1991-2001), and $93.1 million (2001-2010).
A revenue analysis was done to determine the financial feasibility of
these improvements. The responsibility of making these cannot be expected
to fall solely on the shoulders of the Colorado Department of Highways.
It must be a joint effort, if the economic growth in the I-70 West
corridor is to happen. An analysis was done to arrive at a cost-sharing
responsibility. This analysis indicated that the Colorado Department of
6
Highways was responsible for approximately $55.3 million. The remaining
cost, $128.1 million was assigned to the local government/private sector.
For the state responsibility, an historical trend analysis was done to
determine the level of expenditures for the following funding categories:
Interstate, Interstate-4R, Primary, Secondary, Bridge Rehabilitation,
Safety and a 100% State program. These expenditures were broken down by
the type of projects, major construction, minor construction, and
maintenance/safety. It was determined that the Colorado Department of
Highways could generate approximately $70.8 from 1988 to 2010. This level
of revenue would be sufficient to permit the Department to meet its
funding responsibility in the I-70 West corridor. However, this level of
revenue is based on a stable state and federal funding program. Any
interruption in this funding stream with either the state or federal
program will have an impact on the Colorado Department of Highways'
ability to generate the necessary revenues.
Several funding strategies were examined to generate enough revenue to
meet the non-state funding responsibilities. Such things as, a ski lift
ticket surcharge, a hotel/motel room tax, vehicle registration fee
surcharge, and a dedicated sales tax, were examined in detailed. It was
felt that these four strategies offered the best chance of generating the
necessary revenue. Out of this analysis, it was decided that a$1.00 ski
lift ticket surcharge and a$0.50 hotel/motel room tax should be enacted
starting in 1988. This package of revenue strategies would generate
$162.2 million in revenue between 1988 and 2010. This level of revenue
would be sufficient to meet the non-state responsibilities.
,
Based on the the revenue analysis, it was felt that the year 2010 Regional
Transportation Plan is financially feasible and that no adjusts had to be
made to the list of projects.
8