HomeMy WebLinkAbout1985-05 Expressing Opposition to Sales Tax Simplification Legislationf ~
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RESOLUTION N0. 5
Series of 1985
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO, EXPRESSING OPPOSITION TO SALES TAX
SIMPLIFICATION" LEGISLATION WHICH WOULD ELIMINATE
LOCAL CONTROL OF THE MUNICIPAL SALES TAX BASE AND
LOCAL CONTROL OF SALES AND USE TAX ENFORCEMTN.
WHEREAS, the Town of Vail has a sales and use tax which is levied locally;
and
WHEREAS, the municipal sales and use tax is the principal tax source for
our municipality, raising in 1983 $5,493,546.42 in revenue, in comparison with
only $1,369,463.73 raised from the municipal property tax; and
WHEREAS, sales tax simplification legislation recommended by the interim
Business Issues Committee for consideration during the 1985 legislative session,
known as House Bill 1007, would require the local sales tax base and definitions
to conform with the State base and defa~nitians, centralize enforcement and
auditing powers and procedure in the State Department of Revenue, prohibit
application of use taxes to storage and generally reduce local sales and use tax
revenues of Home Rule municipalities; and
WHEREAS, the State base has become unreliable and smaller in recent years
through enactment of many exemptions; and
WHEREAS, the Town of Vail supports many revisions in the sales and use tax
system which will streamline state and local sales and use taxes without major
Ions of local control or local revenues as proposed in House Biil 1099.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN OF VAIL, that:
1.The Town Council opposes House Bi11 1007 or any other sales tax
legislation which ties the local sales and use tax to the state base with or
without local options and opposes granting the Department of Revenue unilateral
authority to determine and control all definitions relating to local sales tax
bases. The Town further opposes the centralization of auditing, enforcement and
appeals authority in the Department of Revenue and the loss of authority for
municipalities to impose use taxes on storage.
2.The Town Council supports legislation drafted by the Colorado Municipal
League, House Bil] 1099, which would simplify the sales tax system without unduly
interfering with local control of the sales and use tax.
3.The Town Council urges its senators and representatives to support
sales tax legislation as drafted by the Colorado Municipal League and to vigorously
oppose any state legislation which would provide for state control of the local
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sales and use tax base and which would provide for centralized enforcement
activities by the Department of Revenue or otherwise result in loss of local
control and revenues.
INTRODUCED, READ, PASSED, AND ADAPTED at a regular meeting of the Town
Council of the Town of Vail, Colorado, held on February 5, 1985.
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ATTEST:~.r.
Kent R. Ruse, Mayor Pra Tem
Pamela A:. Brandmeyer, Town Clerk