CITY OF BURLINGTON
KIT CARSON COUNTY
STATE OF COLORADO
NOTICE IS HEREBY GIVEN that the City Council shall hold a Public Hearing at 6:30 P.M. March 14, 2022, at Burlington Community and Education Center, 340 S. 14th Street, Burlington, Colorado, to consider proposed Ordinance 968 setting ballot title and content for authorization for a one percent sales tax and use increase.
Any person may appear at the Public Hearing and present evidence and testimony upon any matter considered by the City Council addressing changes or additions to the existing ordinances.
Remonstrances may be filed at City Hall, 415 15th St., by 3 p.m. Monday, March 14, 2022.
ORDINANCE No. 968
AN ORDINANCE OF THE CITY OF BURLINGTON SETTING THE BALLOT TITLE AND CONTENT FOR VOTER AUTHORIZATIOIN FOR A ONE (1.0%) PERCENT INCREASE IN THE RATE OF THE CITY’S SALES AND USE TAX; SUBMITTING THE BALLOT ISSUE AT THE ELECTION TO BE HELD APRIL 5, 2022; SETTING FORTH DETAILS IN RELATION THERETO; AND DECLARING AN EMERGENCY.
WHEREAS, the City of Burlington, Colorado (the “City), a Colorado Home Rule City duly organized and operating as a Colorado Home Rule City under the Constitution and laws of the State of Colorado; and
WHEREAS, the members of the City Council of the City (the “City Council”) have been duly elected and qualified; and
WHEREAS, the City Council’s Mission is to improve the quality of life for the citizens it serves. To that end, the City desires to deliver quality, customer-focused, municipal service with an emphasis on public safety, community livability, responsible planning for economic growth, infrastructure improvement, transportation systems, and environmental concerns, while maintaining its rural roots; and
WHEREAS, the City presently imposes a sales and use tax at the aggregate rate of two percent (2.0%) (the “Current Rates”), which tax rate is imposed pursuant to City Ordinance No. 573, passed in 1980, and codified in The Municipal Code of the City of Burlington, Colorado (the “Municipal Code”); and
WHEREAS, the City has not increased sales use tax since it was imposed in 1980. The average of combined State and local sales tax in the State of Colorado is 6.28%. Even with passage of this vote, the City’s sales and use tax would remain substantially lower than the State average; and
WHEREAS, the one (1%) percent sales tax increase shall be used in its entirety to fund transportation systems and infrastructure through the expenditure of taxes collected to be used to construct, maintain, rebuild and improve streets and alleyways; and to provide for curb, butter and sidewalk improvements.
WHEREAS, Article X, Section 20 of the Colorado Constitution, also referred to as the Taxpayer’s Bill of Rights (“TABOR”) requires voter approval for any new tax, any increase in any tax rate, and the spending of certain funds above limits established by TABOR; and
WHEREAS, TABOR requires that the City submit ballot issues, as defined in TABOR, to the City’s registered electors on specified election days before action can be taken on such ballot issues; and
WHEREAS, April 5, 2022, is one of the election dates at which TABOR ballot issues may be submitted to the registered electors of the City pursuant to TABOR; and
WHEREAS, the City Council is of the opinion that it should refer to the voters at the April 5, 2022 election a TABOR ballot issue concerning the imposition of an additional permanent municipal sales tax of one percent (1.0%) commencing July 1, 2022, for the purposes specified in this ordinance, which tax is proposed to be upon the City’s existing sales and use tax base so that there continues to be no City sales tax upon all items previously designated in Burlington Municipal Code 3.08.040 General provisions and exemptions from taxation; and
WHEREAS, the City desires to submit a tax increase ballot issue to the eligible electors of the City on April 5, 2022, for the purposes referenced above; now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BURLINGTON, COLORADO:
Section 1. Calling and Conduct of the Election. An election shall be held on Tuesday, April 5, 2022, at which time there shall be submitted to the eligible electors of the City the ballot issue set forth in this Ordinance. The cost of the election shall be paid from the City’s general fund. The City Clerk shall serve as the designated election official of the City for the purposes of performing acts required or permitted by law in connection with the election. The officers and employees of the City are hereby authorized and directed to take all action necessary or appropriate to effectuate the provisions of this Ordinance and the holding of a polling place election on April 5, 2022.
Section 2. Tax Increase Ballot Issue. A ballot issue concerning the sales and use tax increase shall be submitted to the eligible electors of the City, which ballot issue shall be in substantially the following form:
SHALL CITY OF BURLINGTON SALES AND USE TAXES BE INCREASED BY AN ESTIMATED SEVEN HUNDRED TWENTY-FIVE THOUSAND DOLLARS ($725,000.00) ANNUALLY IN THE FIRST FISCAL YEAR (2023) AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY IN EACH SUBSEQUENT YEAR, BY A ONE PERCENT (1.0%) INCREASE IN THE CITY SALES AND USE TAX RATE (ONE PERCENT REPRESENTS 10 CENTS ON EACH 10 DOLLAR PURCHASE EXCLUDING THOSE ITEMS EXEMPT FROM TAXATION BY CITY CODE) INCREASING THE CITY SALES AND USE TAX RATE FROM TWO PERCENT (2.0%) TO THREE PERCENT (3.0%), COMMENCING ON JULY 01, 2022 AND CONTINUING IN PERPETUITY, THE REVENUES FROM SUCH ONE PERCENT (1.0%) INCREASE SHALL BE ADDED TO THE CITY’S GENERAL FUND AND USED TO CONSTRUCT, MAINTAIN, REBUILD AND IMPROVE STREETS AND ALLEYWAYS, CURB, GUTTER AND SIDEWALKS OF THE CITY OF BURLINGTON AS A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMIT OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
_____________ YES / FOR _____________ NO / AGAINST
Section 3. Setting the Ballot Title and Content. For purposes of Section 31-11-111, C.R.S. this Ordinance shall serve to set the title and content of the ballot issues set forth herein. Any election contest arising out of the Ballot Issues or the election concerning the order of the ballot or the form or content of the ballot titles shall be commenced pursuant to Section 1-11-203.5, C.R.S.
Section 4. Amendment of Sales and Use Tax Rate. Subject to approval of the ballot issue set forth in Section 2 hereof by a majority of the eligible electors voting thereon at said election, the references within the Municipal Code to the sales and use tax rate of two percent (2.0%) in Sections 3.08.050, 060, 100 shall be amended and changed to reflect a rate of three percent (3.0%).
Section 5. Ratification of the Municipal Code. With the exception of the provisions of the Municipal Code which are modified and amended as provided herein, all remaining provisions of the Municipal Code shall remain in full force and effect. To the extent necessary to affect the voter authorization, the Municipal Code may be further amended by ordinance consistent with the terms of this Ordinance.
Section 6, Approval of Ballot Issue. If a majority of the votes cast on the ballot issue submitted at the election shall be in favor of the ballot issue, the City acting through the Council shall be authorized to proceed with the necessary actions in accordance with the ballot issue so approved.
Section 7. Severability. Should any one or more sections or provisions of this Ordinance by judicially determined invalid or unenforceable, such determination shall not affect, impair, or invalidate the remaining provisions hereof, the intention being that the various provisions hereof are severable.
Section 8. Emergency Declaration: Effective Date. By reason that it is necessary to certify the ballot issues by an established date and the matters set forth in this Ordinance will be subject to a vote by the eligible electors of the City, it is hereby declared that an emergency exists, that this Ordinance is necessary to the immediate preservation of the public peace, health and safety, and that this Ordinance shall be in full force and effect upon adoption.
INTRODUCED, READ AND ADOPTED AS AN EMERGENCY ORDINANCE, AND ORDERED PUBLISHED this 14th day of March, 2022.