tri-lakes tribune 101712

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POSTAL ADDRESS Tribune Tri-Lakes ourtrilakesnews.com October 17, 2012 75 cents A Colorado Community Media Publication Tri-Lakes Region, Monument, Gleneagle, Black Forest and Northern El Paso County • Volume 47, Issue 42 Printed on recycled newsprint. Please recycle this copy. Residents to vote on three tax issues Brief re-cap of issues affecting Tri-Lakes area By Lisa Collacott [email protected] Three issues that affect the Tri-Lakes area will be on the Nov. 6 ballot. All three are tax issues with one issue specifically af- fecting the area and the other two affecting the entire county. 5C The Tri-Lakes Monument Fire Protec- tion District is asking citizens for a mill levy increase to help fund district operations. The district is asking for an increase of the property tax rate of 3.00 mills which would increase the current 8.50 mills to 11.50 mills. If approved the increase would be approximately $1,034,208 annually to the district and help the district to continue operations at current staffing levels and re- sponse times and will help fund facility and equipment upgrades. TLMFD has said that failure to pass the mill levy increase will result in the closure of one fire station and the lay-off of staff members. 1A Ballot measure 1A asks voters of El Paso County for taxes to be increased by $17 mil- lion annually to directly fund public safety needs. 1A would increase the county’s sales and use tax rate by twenty-three hun- dredths of one cent ($0.0023) per dollar. El Paso County Sheriff Terry Maketa has identified urgent law enforcement, crimi- nal justice and emergency response needs. The needs includes hiring, employing and training additional patrol and detention deputies, replacing obsolete and failing communication equipment and video sur- veillance, fuel, ammunition, operational equipment, supplies, maintenance at the county jail, purchasing a wild land fire truck and hiring additional emergency planning and operations staff. 5A 5A asks the voters to extend the exist- ing 0.55 percent (fifty-five one hundredths of one penny per dollar) of the Pikes Peak Rural Transportation Authority’s sales and use tax to fund PPRTA’s capital program. The current sales and use tax will sunset on Dec. 31, 2014 and if voters approve the measure the tax will sunset on Dec. 31, 2024. The county has several road and bridge projects that it will complete if 5A passes including some in the Tri-Lakes area. Bea- con Lite Road, Monument Hill Road and Colo. 105 are just some of the roads on the list. Several of the county’s projects are re- gional collaborative projects with the city or Colorado Springs. Citizens should have received Tabor notices in the mail on the tax issues. The notice contains arguments for and against each measure. Hundreds showed up at Lewis-Palmer High School for a dinner of soup, bread and dessert. They also went home with a beautifully crafted ceramic bowl made from local potters and students. All proceeds went to support Tri-Lakes Cares. See story Page 5 Photo by Lisa Collacott BOWLS EMPTY NO MORE D-20 puts AED’s in all schools Staff to receive training on how to use devices By Lisa Collacott lcollacott@ourcoloradonews. com Academy School District 20 is thinking with their hearts. The welfare of their stu- dents is of the utmost impor- tance therefore there will soon be automated external defi- brillators in all their schools. If they haven’t received them already they will be any- time now. All elementary and middle schools will each have one AED and all high schools will have two. D-20 Chief of Security Larry Borland said the defibrillators will be placed in a public area where access to them is convenient. The second defibrillator in the high school will be for the ath- letic trainers to take out on the field during athletic activities. “We felt that the AED’s were important to have,” Borland said. AED’s are small portable devices that can treat cardiac arrhythmias by giving an elec- trical shock to help it return the heart to a normal rhythm. “For certain kinds of ar- rhythmias it can be the differ- ence between life and death,” Borland said. AED’s are often found in public places such as restau- rants, airplanes, stadiums, shopping centers, fitness cen- ters, theme parks and schools. Borland said there will be training for staff members on how to use the AED’s. “We hope we never have to use them,” he added. The cost of the defibrilla- tors is approximately $65,000 to $70,000. The money to purchase them came from the general fund. Borland helps to have all the schools equipped with the AED’s by Oct. 31. Automated external defibrillators are used to shock the heart back to a normal rhythm in a person who has a cardiac arrhythmia. All D-20 schools will receive AED’s with the high schools receiving two. Photo by Lisa Collacott

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Page 1: Tri-Lakes Tribune 101712

TRI LAKES 10.17.12

POSTAL ADDRESS

TribuneTri-Lakes ourtrilakesnews.com

October 17, 2012 75 centsA Colorado Community Media Publication

Tri-Lakes Region, Monument, Gleneagle, Black Forest and Northern El Paso County • Volume 47, Issue 42

Printed on recycled newsprint. Pleaserecycle this copy.

Residents to vote on three tax issuesBrief re-cap of issues a�ecting Tri-Lakes areaBy Lisa [email protected]

Three issues that affect the Tri-Lakes area will be on the Nov. 6 ballot. All three are tax issues with one issue specifically af-fecting the area and the other two affecting the entire county.

5CThe Tri-Lakes Monument Fire Protec-

tion District is asking citizens for a mill levy increase to help fund district operations. The district is asking for an increase of the property tax rate of 3.00 mills which would increase the current 8.50 mills to 11.50 mills. If approved the increase would be approximately $1,034,208 annually to the district and help the district to continue operations at current staffing levels and re-sponse times and will help fund facility and equipment upgrades.

TLMFD has said that failure to pass the mill levy increase will result in the closure of one fire station and the lay-off of staff members.

1ABallot measure 1A asks voters of El Paso

County for taxes to be increased by $17 mil-lion annually to directly fund public safety needs. 1A would increase the county’s sales and use tax rate by twenty-three hun-dredths of one cent ($0.0023) per dollar.

El Paso County Sheriff Terry Maketa has identified urgent law enforcement, crimi-nal justice and emergency response needs. The needs includes hiring, employing and training additional patrol and detention deputies, replacing obsolete and failing communication equipment and video sur-veillance, fuel, ammunition, operational equipment, supplies, maintenance at the county jail, purchasing a wild land fire truck and hiring additional emergency planning and operations staff.

5A5A asks the voters to extend the exist-

ing 0.55 percent (fifty-five one hundredths of one penny per dollar) of the Pikes Peak Rural Transportation Authority’s sales and use tax to fund PPRTA’s capital program. The current sales and use tax will sunset on Dec. 31, 2014 and if voters approve the measure the tax will sunset on Dec. 31, 2024.

The county has several road and bridge projects that it will complete if 5A passes including some in the Tri-Lakes area. Bea-con Lite Road, Monument Hill Road and Colo. 105 are just some of the roads on the list. Several of the county’s projects are re-gional collaborative projects with the city or Colorado Springs.

Citizens should have received Tabor notices in the mail on the tax issues. The notice contains arguments for and against each measure.

Hundreds showed up at Lewis-Palmer High School for a dinner of soup, bread and dessert. They also went home with a beautifully crafted ceramic bowl made from local potters and students. All proceeds went to support Tri-Lakes Cares. See story Page 5 Photo by Lisa Collacott

BOWLS EMPTY NO MORE

D-20 puts AED’s in all schoolsSta� to receive training on how to use devicesBy Lisa [email protected]

Academy School District 20 is thinking with their hearts.

The welfare of their stu-dents is of the utmost impor-tance therefore there will soon be automated external defi-brillators in all their schools.

If they haven’t received them already they will be any-time now. All elementary and middle schools will each have one AED and all high schools will have two. D-20 Chief of Security Larry Borland said the defibrillators will be placed in a public area where

access to them is convenient. The second defibrillator in the high school will be for the ath-letic trainers to take out on the

field during athletic activities.“We felt that the AED’s were

important to have,” Borland said.

AED’s are small portable devices that can treat cardiac arrhythmias by giving an elec-trical shock to help it return the heart to a normal rhythm.

“For certain kinds of ar-rhythmias it can be the differ-ence between life and death,” Borland said.

AED’s are often found in public places such as restau-rants, airplanes, stadiums,

shopping centers, fitness cen-ters, theme parks and schools.

Borland said there will be training for staff members on how to use the AED’s.

“We hope we never have to use them,” he added.

The cost of the defibrilla-tors is approximately $65,000 to $70,000. The money to purchase them came from the general fund. Borland helps to have all the schools equipped with the AED’s by Oct. 31.

Automated external de�brillators are used to shock the heart back to a normal rhythm in a person who has a cardiac arrhythmia. All D-20 schools will receive AED’s with the high schools receiving two. Photo by Lisa Collacott

Page 2: Tri-Lakes Tribune 101712

2 The Tribune October 17, 20122-COLOR

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Motorcycle accident leaves one dead 39-year-old man died at the scene By Lisa Collacott [email protected]

A fatal motorcycle crash closed the southbound on-ramp to Interstate 25 on Thursday evening.

The Colorado State Patrol received a call at approximately 6:17 p.m. on Oct. 11 that a crash occurred involving a 2006 Yamaha.

The crash occurred on the south-bound on-ramp to I-25 from Colo. 105. The on-ramp was shut down but there was no closure of the interstate.

The rider was identifi ed as a 39-year-old male from Colorado Springs.

He was wearing a helmet but died at the scene. His name is being withheld pending notifi cation of relatives. There were no other passengers or vehicles in-volved.

Troopers believe that alcohol or drugs and speed may have played a factor. The accident is still under investigation.

D-38 continues MLO discussions � e district includes principals in discussion By Lisa Collacott [email protected]

Discussion of a mill levy override was the topic of a recent Lewis-Palmer School District 38 board of education

work session.The MLO discussions involved the

superintendent, school board members and D-38 principals. Superintendent John Borman presented a power point presentation that highlighted the impact the recession has had on the school dis-trict. The power point showed that the district has cut teachers and support staff, deferred salaries and raises, de-ferred maintenance.

The district had 321.5 teachers in 2002. There were 308.42 teachers budgeted for next year with 545 more students than in 2002. The number of students is based on last spring and does not include the number from the recent Oct. 3 count.

Teachers have not seen a pay raise since September of 2008 and there is a backlog of maintenance of approximate-ly $30 million. Cuts have already started to affect the classroom.

Principals and board members broke off into groups to discuss what needs the principal’s see and what was missed in the presentation that should be added. Borman asked the groups to talk about what can be addressed in the MLO and how to inform the public of the need for an MLO.

As in previous board meetings Bor-man said the district needs to tell their story.

SO MUCH INSIDE THE TRIBUNE THIS WEEK

TRI-LAKES NEWS IN A HURRY Emotional support available for � re victims

Representatives from the Waldo Support Team will be at the Colorado Springs Together center from 9 to 11 a.m. and from 4 to 6 p.m. Monday through Friday at 6840 Centennial Blvd in Colorado Springs.

The support team of crisis counsel-

ors works in partnership with the Fed-eral Emergency Management Agency through Aspen Pointe to support the community by working toward restor-ing peace of mind by providing the community with resources as well as emotional and behavioral support.

For information, call 572-6100 or online at [email protected].

Stolen Signs. As the election draws near homeowners are � nding campaign signs stolen or vandalized. Page 4

Wine Tasting. Tri-Lakes Women’s Club set to host Wine and Roses event. Page 8

Science is Cool. Mining museum makes science cool for Cool Science Festival. Page 10

Sprinkler Systems. Temperatures are dropping so it’s time to winterize lawn sprinkler systems. Page 15

The Gift of Giving. Two Palmer Lake women help Pine Ridge Reservation. Page 16

A Swing and a Hit. Thunder and Bears head to state softball playo� s. Page 12

Page 3: Tri-Lakes Tribune 101712

The Tribune 3 October 17, 20123-Color

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D-38 continues MLO discussionsPrincipals and board members broke

off into groups to discuss what needs the principal’s see and what was missed in the presentation that should be added. Borman asked the groups to talk about what can be addressed in the MLO and how to inform the public of the need for an MLO.

As in previous board meetings Bor-man said the district needs to tell their story.

Page 4: Tri-Lakes Tribune 101712

4 The Tribune October 17, 20124-COLOR

OFFICE: 1200 E. Highway 24, Woodland Park, CO 80863PHONE: 719-687-3006A legal newspaper of general circulation in El Paso County, Colorado, The Tribune is published weekly on Wednesday by Colorado Community Media, 1200 E. Highway 24, Woodland Park, CO 80863. PERIODICALS POSTAGE PAID AT WOOD-LAND PARK, COLORADO.POSTMASTER: Send address change to: 9137 S. Ridgeline Blvd., Suite 210, Highlands Ranch, CO 80129DEADLINES: Display advertising: Thurs.11 a.m.Legal advertising: Thurs. 11 a.m.Classi�ed advertising: Mon. 12 p.m.

THE TRIBUNE(USPS 418-960)

Campaign signs vandalized, stolenBoth parties ask for people to respect other’s propertyBy Lisa [email protected]

The vandalism and theft of campaign signs has re-cently been occurring in the Gleneagle area and in Colo-rado Springs.

A joint press release was issued by the El Paso County Republican and Democratic parties Oct. 9 asking the community to respect the property of others and their individual beliefs.

“Emotions run high during the election season and we all want to support our candidates,” Kathleen Rick-er, chair of the El Paso County Republican Party, said. “Showing that support, however, should never include destroying the opposition’s campaign signs. It is a crime to steal or destroy signs.”

The chair of the El Paso County Democratic Party Eli Bremer added, “All that vandalism does is leave trash ly-

ing around our beautiful city. There is no need for either side to be doing this sort of thing.”

Lt. Jeff Kramer, spokesperson for the El Paso County Sheriff’s Office, said that stealing campaign signs would most likely be considered a misdemeanor theft but it would depend on the value of the item taken.

Both parties charge $5 dollars for campaign signs and the cost can add it up if a citizen purchases multiple signs.

The El Paso County Election Department said in a press release issued Oct. 10 that it is unlawful to remove properly placed political campaign signs 45 days before

an election and up to four days after. There is a $750 fine for unauthorized movement of

political signs from someone’ property or right-of-way.Kramer said if signs are stolen from people’s yards

then it becomes a trespass issue. It becomes second degree criminal trespassing if the

yard is fenced in.“We encourage people to report it. The more reports

we have we can identify patterns,” Kramer said.Citizens can call the non-emergency line at 719-390-

5555 or report the incident online at http://shr.elpaso-cocom.

Several campaign signs have been taken in Gleneagle and the co-chair of the El Paso County Republican Party said people need to respect the property of others and their belief system in a joint statement released by the Republican and Democratic parties. Photo by Lisa Collacott

‘Emotions run high during the election season and we all want

to support our candidates.’Kathleen Ricker

Local students celebrate a drug free lifestyleSchools take part in Red Ribbon Week, promote healthy behaviors

By Lisa Collacottlcol [email protected]

One Academy School District elementary school is stressing the importance of making healthy choices.

Edith Wolford Elemen-tary School will celebrate Red Ribbon Week which takes place nationwide Oct. 20-28. Red Ribbon Week is the oldest and longest drug prevention campaign in the coun-try. Always celebrated in October the week is dedi-cated to encouraging stu-dents to live a drug-free life.

“We focus on healthy choices. On an elemen-tary level we tie in other things like positive be-havior choices, taking re-sponsibility for actions,” Linda Gillogley, Edith Wolford Elementary counselor, said.

Each day of the week there will be a different activity for students to participate in.

To tie in with the up-coming election, Gillog-ley said at the beginning of the week students will receive wrist bands that read `I elect to be drug free.’

On Oct. 22 students will wear all red and at-tend an assembly. They will focus on the charac-ter word responsibility.

On the second day the students will `sock it to drugs’ by wearing silly socks.

The third day students can `team up against drugs’ by wearing shirts of their favorite sports team. The fourth day stu-dents will declare `I’m too bright for drugs’ by wearing bright colors. On the last day students can wear their Wolford ap-parel to make the state-ment that `a drug free life

rocks.’Gillogley will also talk

to the older students about unhealthy choices and focus on smoking. She will go into each classroom that week with age appropriate presen-tations.

“It is a purposeful week,” Gillogley added. “We try to put things in a more positive light about making lifelong healthy choices.”

Edith Wolford Elemen-tary School isn’t the only one celebrating Red Rib-bon Week. Lewis-Palmer High School will have a pledge event during lunch.

Students will sign pledge cards promising to remain drug free and the cards will be made into a chain link that will be displayed in the school. There will also be daily announcements to educate and promote the event.

‘We try to put things in a more positive light about making

lifelong healthy choices.’Linda Gillogley

HAVE A STORY IDEA?Email your ideas to Tri-Lakes Community Editor Lisa

Collacott at [email protected] or call her

at 719-687-3006.

Attendees to the Empty Bowls Dinner were entertained by the Lewis-Palmer Middle School band members. There was also a silent auction.

Page 5: Tri-Lakes Tribune 101712

The Tribune 5 October 17, 20125-COLOR

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Local students celebrate a drug free lifestyle Schools take part in Red Ribbon Week, promote healthy behaviors

rocks.’Gillogley will also talk

to the older students about unhealthy choices and focus on smoking. She will go into each classroom that week with age appropriate presen-tations.

“It is a purposeful week,” Gillogley added. “We try to put things in a more positive light about making lifelong healthy choices.”

Edith Wolford Elemen-tary School isn’t the only one celebrating Red Rib-bon Week. Lewis-Palmer High School will have a pledge event during lunch.

Students will sign pledge cards promising to remain drug free and the cards will be made into a chain link that will be displayed in the school. There will also be daily announcements to educate and promote the event.

Bowls empty no more By Lisa Collacott [email protected]

Once again the Tri-Lakes com-munity came out to help support the Empty Bowls Dinner.

The 20th annual Empty Bowls

Dinner took place at Lewis-Palmer High School on Oct. 10.

The annual dinner, sponsored by the Monument Hill Kiwanis Club, takes place during World Hunger Week and benefi ts Tri-Lakes Cares.

This year’s dinner was a success

with hundreds sharing a meal of soup, bread and dessert, listening to great music and bidding on silent auction items.

MHKC expects to have the to-tal amount raised by the end of the month.

Attendees to the Empty Bowls Dinner were entertained by the Lewis-Palmer Middle School band members. There was also a silent auction.

Key Club members dish up dessert during the Empty Bowls Dinner Oct. 10. High school students, volunteers from Kohl’s, school district 38, members of the Tri-Lakes Women’s Club, local restaurants and bakers and the Monument Hill Kiwanis Club came together to make the annual dinner a success. Photos by Lisa Collacott

Left, Lewis-Palmer School District 38 Assistant Superintendent of operations Cheryl Wangemam and school board member Mark Pfoff serve up bowls of soup during the Empty Bowls Dinner on Oct. 10. Right, The Empty Bowls Dinner turned out to be a success. Proceeds will go to bene� t Tri-Lakes Cares. Pictured from left: Mark Zeiger, project manager for Empty Bowls, Haley Chapin, executive director for TLC, and Russ Broshous, president of the Monument Hill Kiwanis Club.

Page 6: Tri-Lakes Tribune 101712

6 The Tribune October 17, 2012OPINIONS / YOURS AND OURS

Tri-Lakes Tribune Colorado Community Media1200 E. Highway 24, Woodland Park, CO 80863 Phone 719-687-3006 • Fax 303-719-687-3009

GERARD HEALEY PresidentROB CARRIGAN Editor & PublisherSCOTT GILBERT Assistant Editor

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AUDREY BROOKS Business Manager SCOTT ANDREWS Creative Services Manager

JOANNE HORST Sales ExecutiveKAREN STENSLAND Sales Executive

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We welcome event listings and other submissions. General news and [email protected] news and [email protected]@ourcoloradonews.comMilitary Notesmilitary [email protected] to the [email protected] accomplishments, honor roll and dean’s [email protected] [email protected] [email protected] Subscribe call 720-409-4775

Columnists and guest commentariesThe Tribune features a limited num-

ber of regular columnists, found on these pages and elsewhere in the paper, de-pending on the typical subject the colum-nist covers. Their opinions are not neces-sarily those of The Tribune.

Want your own chance to bring an is-sue to our readers’ attention, to highlight something great in our community, or just to make people laugh? Why not write a let-ter of 300 words or fewer.

Our team of professional reporters, photographers and editors are out in the community to bring you the news each week, but we can’t do it alone.

Send your news tips, your own photographs, event information,

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share by contacting us [email protected].,and we will take it from there.

WE’RE IN THIS TOGETHER

On the divide: Storms Never last, or do they? Life is for one generation. A good

name (or a bad one) is forever. The area known as “the Divide” has a

historically strong name or reputation for inclement Colorado weather.

The May snowstorm last year serves as a reminder that at almost any time of year, we might be able to expect frosty conditions.

Recall recent history with the blizzard of October of 1997 when nearly 300 peo-ple needed refuge from the storm and spent most of the weekend in the Falcon Inn and the Monument Town Hall.

Rescue workers worked non-stop for days and some nearby areas spent the next week digging out.

But it has carried that reputation for a long time.

Lee Whiteley’s excellent 1999 book, “The Cherokee Trail, Bent’s Old Fort to Fort Bridger,” considers the unpredict-ability of weather here as it related to

early pioneers traveling the Cherokee Trail through “the Pinery” or Black For-est as it is known today.

“Bad weather conditions were a real problem for trail travelers.

“Although most of the travel through eastern Colorado was during the spring and summer months, violent storms could occur at any time,” he wrote.

As early as 1842, Rufus Sage noted the same problem. “The country hearabouts … is much subject to storms of rain, hail, snow, and wind, - and it is rarely a person can pass through it without be-

ing caught by a storm of some kind.”And get caught, they did.Capt. Randolph B. Marcy’s expedition

through the area in 1858 is a well-known example.

“This is a locality which is very sub-ject to severe storms, and it is here that I encountered the most severe snow-storm that I have ever known, on the fi rst day of May, 1858.

“I would advise travelers to hasten past this spot as rapidly as possible dur-ing the winter and spring months, as a storm might prove very serious here,” Marcy wrote and Whiteley include that account in his book.

“It was a mild and pleasant spring day, with no appearance of bad weather, but as night approached it became cloudy, and about dark a snow storm set in accompanied by a violent gale of wind from the north, which increased until it became a perfect tempest, and

continued without cessation for sixty hours.”

Charles Michael Fagan, a muleskin-ner with that expedition, froze to death in that storm trying to recover horses and mules spooked by the severe weath-er. His grave on the trail at the base of Point of Rocks became a landmark for generations that followed.

Fagan was not the only one to lose their life in a severe storm on “the Di-vide.”

Mrs. A.C. Hunt wrote the following on June 25, 1859 in her journal.

“Traveled 15 miles to a pine forest - very beautiful but sad from number of graves here - 8 are in view of persons who have frozen to death, one as late as June Third, ‘59.

“The changes are so sudden even in the summer that from being warm it will be so cold as to benumb the body before fi re can be made to warm it.”

Before you reach for that morning cup of Joe

There’s nothing like that first cup of coffee in the morn-ing. At least I think. Despite my column being titled “Coffee with Collacott” I do not drink the stuff. Never liked it and probably never will.

The reason I titled my column that is because I want you to enjoy your cup of coffee while you read my column and the rest of the paper.

Coffee is a popular drink, so popular that there coffee shops or kiosks on just about ev-ery corner. There are so many coffee shops that I’m willing to bet that they outnumber bars.

I frequent coffee shops a lot of them but it’s usually for iced tea or hot chocolate in the winter time.

I love the smell of cof-fee and I tried to drink it in college hoping it would give me what I needed to stay awake and study. But I just couldn’t stomach it.

Reading up on coffee I found some interesting tidbits about it. Appar-ently coffee was discov-ered by some goats in the 9th century. A goat herder in Africa noticed his goats were eating the cherries from a coffee tree and upon eating them they stayed up all night.

Or so the story goes according to several websites.

According to www.coffeecupnews.org there are 50 different species of coffee and people consume more than 500 billion cups each year. It is the most traded com-modity next to oil.

And it has been illegal three different times in three different cultures.

Most people associate coffee with being bad for you because of the caffeine but according to www.livescience.com the caffeine can actu-

ally reduce muscle pain. Coffee also contains antioxidants and one to two cups of coffee a day can actually be benefi-cial.

Coffee drinkers are less likely to have Type 2 diabetes, Parkinson’s disease, dementia, heart rhythm problems, and stroke and have fewer cases of cancer.

However there is the downside to that. Drink-ing too much coffee can increase heart disease and those with hyper-tension are asked to cut back on the amount they drink.

Coffee isn’t just for drinking. It offers benefits in the gar-den. Sprinkling coffee grounds around the base of a garden will prevent snails and slugs from eating the plants according to www.just-aboutcoffee.com.

Coffee grounds and sugar fed to house plants can help revive them. Many people put coffee grounds in their compost piles.

When I lived in Las Vegas there was a local news story that sug-gested instead of tossing those coffee grounds people could put them in a can or jar, fill it with water and place it outside to attract cock-roaches.

The reporter sug-gested this in place of spraying chemicals around the house. I tried this technique and it actually worked.

So next time you reach for that cup of coffee just remember all the benefits and uses for it. It’s not just for drink-ing.

Still too many teens drinking, driving The number of young people

who reported drinking and driv-ing has fallen to a new low.

According to the report “Why People Drink and Drive” issued by Vital Signs, National Highway Traffic Safety Administration and the U.S. Centers for Disease Control and Prevention, the number of high-school teens who reported drinking and driv-ing fell 54 percent between 1991 and 2011.

That’s the good news. The bad news is that about 1 million American teens accounted for 2.4 million episodes of drinking and driving per month in 2011.

CDC Director Dr. Thomas R. Frieden said: “We are moving in the right direction. Rates of teen drinking and driving have been cut in half in 20 years but we must keep up the momentum, one in 10 high-school teens, aged 16 and older, drinks and drives each month, endangering them-selves and others.”

Teenage boys, as a whole, are 18 percent more likely to drink and drive than girls at just 6 per-cent and 85 percent of teens who reported drinking and driving in the past month also reported

binge drinking, drinking five or more alcoholic drinks in a short time.

The report credits the reduc-tion on parents, educators and state laws but concludes that more needs to be done.

You might think that everyone knows drinking impairs driv-ing but interviews of about 600 people, who admitted to driv-ing while impaired, found that “among young people, about half of them do not believe that it is risky to drink and drive.”

The report’s authors found that most people don’t start out deciding to drink and drive.

However, as they state in the report: “They do set out to drink when they know they are going to drive” and vice versa.

The study found seven pos-sible points at which people make decisions on drinking and

driving:• Planning for drinking events-

whether to attend a drinking event.

• Transportation decisions-whether to drive or ride, turn over keys, etc.

• Planning for drinking-wheth-er to bring alcohol, to drink before starting out, etc.

• Decisions to drink-when to start, setting a limit, slow-ing down, stopping, switching drinks, etc.

• Activities during the event-eating, dancing, drinking games, etc.

• Decisions to leave-whether to leave, where to go, etc.

• Decisions to drive-whether to drive or to ride.

Notice that many of these points involve planning. Unfor-tunately, the reports states that these “plans are often based not around avoiding drinking and driving but around not getting caught” and “most people did not seem to believe that anything bad was likely to happen” right up to the moment they had an accident or were arrested.

Some of the ideas suggested to change this thinking included

showing people the legal, physi-cal and economic consequences of drinking and driving, dem-onstrating how alcohol impairs, making happy hour or ladies’ night at bars illegal, targeted messages and pay the desig-nated driver as an incentive for sobriety.

If we want to keep our kids and other loved ones safe, there is more we can do to help them make good decisions.

For a copy of the 122-page report visit http://ntl.bts.gov/lib/32000/32600/32666/808251.pdf.

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Page 7: Tri-Lakes Tribune 101712

The Tribune 7 October 17, 20127-COLOR

Sunday Worship at 10:30 a.m.

YOUR VIEWSLamborn: Pro-Life? Pro-Military?

We know Doug Lamborn is pro-birth, not pro-life. He has voted to cut fund-ing for Planned Parenthood; Women, Infants, & Children (WIC); and the SNAP program (food stamps).

“Every church in the country would have to collect an additional $50,000 per year for 10 years dedicated to feed-ing people to make up this difference,” according to a study by Bread for the World.

El Paso County has the highest child poverty rate in the state yet Lamborn has voted to cut funding. He says he’s pro-military, yet he votes to cut military medical funding and WIC which helps our younger military families through tough times feed their children. Would you call his positions pro-life?

Lamborn has sponsored 34 bills since Jan. 4, 2007 and 28 haven’t made it out of committee and none were successfully enacted.

Apparently his legislation is as wel-come as a skunk at a garden party. We have paid Lamborn $1.04 million over a six-year period, ending in December, for what? That works out to $30,705 per bill with none enacted.

H.R. 1076 to prohibit federal funding

of National Public Radio and the use of federal funds to acquire radio content which he introduced passed the House but he had no co-sponsors.

Oil, gas and mining are Lamborn’s largest contributors, including the Koch Bros., real estate, finance and defense. This does not include ranchers, farmers or your local small business owner.

He does not want a constitutional amendment to overturn “Citizen’s United.” Do you wonder why?

Lamborn sponsored or co-sponsored six earmarks totaling $16,020,000 in fiscal year 2010. Some of the earmarks went to Wright-Paterson Air Force Base, Patuxent River, Md., and some no-name cities in Utah, Mississippi and Connecti-cut. None of these recipients is in Colo-rado. See this link for additional costs to constituents in his district: http://docs.house.gov/energycommerce/health_2011/CO5.Lamborn.pdf

Clint Eastwood spoke to an empty chair for 12 minutes. We’ve been speak-ing to an empty chair for six years. We are not important to Lamborn. Time for a change.

There’s more information at http://www.opensecrets.org/politicians/sum-mary.php?cid=N00028133.

Gary Casimir, Colorado Springs

The first trains up Pikes PeakOn June 21, 1890, the first engine of

the Manitou & Pikes Peak Railway was steamed up.

The engine was moved from the Midland to the cog track using block and tackle, and 40 men! Once it reached the cog track a flat car awaited and a quick test assured the cog wheels fit into the rack rail properly. Two miles of T-rail was in place with a half mile of rack rail. The next morning additional rack rail was moved up on the flat car.

John Sebastian and Ransom R. Cable of the Rock Island Railroad were on hand for the first movement of the steam loco-motive under its own power.

H.S. Cable, Ransom Cable’s son, was appointed as superintendent of the cog road. The second two locomotives ar-rived on the 4th of July.

A week later a test was done using the first locomotive. It had been expected that the locomotives would be much better at the tasks required. It was found that the first engine was only able to get two miles up the track and could go no further. Experts from Baldwin arrived and looked at various improvements, including cutting down the weight of the engine. The passenger cars of the M&PP left Springfield, Mass., on the July 21, with delivery expected in early August. Track layers had just reached Halfway House and it was expected that train service to that point would be possible not long after the arrival of the cars.

When August arrived, the Pikes Peak was being used to haul materials to the end of the line, at least twice a day. The work was roughly four miles up beyond Halfway House.

The shops were being used for the locomotives, as the cars had not arrived yet. The back of the shop was reserved to be a machine shop. The work on the depot was almost finished and furnish-ings were expected at any day.

The layout of the yards at Manitou was being finished.

The arrangement for the land at the summit was nearly complete. Rather than build a new station, the old signal station would serve as the station.

The railroad’s telegraph line was fin-ished to timber line, and would soon go all the way to the summit. Maintenance crews worked on locating where the sec-tion crews would live, once the line was in operation.

Three buildings located at Minne-haha, Mountain View and The Saddle would serve as section houses.

The coaches arrived the next week and trains were taking the curious all the way to Half Way House, and plans were made for two trains in the morning and afternoon as far as the work permitted.

The lightly built passenger cars had an axle on each end of the body, each with a brake drum and cogs to fit into the track. The cars could be stopped, independent of the steam locomotive.

Only a roller was mounted on the end beam of the cars, with no other coupling to the engine. The first train left at 8:30 a.m. The tourists could take the train to Half Way House, or as some called it Tail House, by rail. They could then do horse-back up to the summit and return.

The morning train started at 8 am. The afternoon train left at 3. The pas-sengers on the morning train could be back in time to ride the afternoon train to Manitou.

Train loads of equipment, track sup-plies, and other materials ran up the canyon to the end of track, occasionally required cancelation of passenger runs.

Next week we’ll finish out the cog’s first year.

WANT MORE NEWS?For breaking stories,

more photos and other

coverage of the commu-

nity, visit our website at

www.ourTrilakesnews.

com the online home of

the Tri-Lakes Tribune.

Page 8: Tri-Lakes Tribune 101712

8-COLOR-LIFE

Tri-LakesLIFE8 The TribuneOctober 17, 2012

More than just wine and roses�e Tri-Lakes Women’s Club gets ready for annual eventBy Lisa [email protected]

An event that offers good wine and good company is definitely an event worth attending, especially

if it’s benefitting the community.The Tri-Lakes Women’s Club will once

again host their annual wine tasting event. The event is one of two major fun-draisers for the TLWC with proceeds go-ing back to the Tri-Lakes community.

Wine and Roses & More will take place Oct. 27 at The Pinery at Black Forest. There are more reasons to attend this year.

There will be more wine, more local on-site chefs, a raffle of a specially de-signed jewelry piece by Purple Moun-tain Jewelry and a commemorative wine stem.

Attendees can participate in live and silent auctions, sample food from res-taurants in the Tri-Lakes and Colorado Springs areas and have their wine, spirits and beer poured by celebrity servers. Ce-lebrity servers include local disc jockeys, television anchors, food and magazine editors, mayors and business and politi-cal leaders.

All beverages have been arranged by The Wine Seller and Serranos Coffee. Si-lent Auction items are donated by local merchants and members of the TLWC.

“Everything is donated. Without dona-tions we wouldn’t be able to give back to the community,” Alaine Nolt, co-chair of Wine and Roses & More.

This year marks the 10th annual wine tasting event. The main fundraiser for TLWC for many years was the Pine For-est Antiques & Garden Show and Sale. In 2003 they had received $30,000 in grant requests.

Figuring the antique show would net approximately $20,000 the TLWC needed at least $10,000 more so member and co-chair of Wine and Roses & More Jan

Vaughn suggested hosting a wine tasting to bring in more money.

The first Wine and Roses fundraiser took place a week before the antique show and brought in $7,000.

Another one took place a few months later and have been held in October ever since. The antique show takes place every spring.

“The more we do the more we are able to give,” Nolt said.

“Every year our net proceeds increase

to give back,” Vaughn added.The TLWC has been giving back to the

community for more than 30 years and have given more than $700,000. They grant approximately $50,000 each year to nonprofits within the Lewis-Palmer School District 38 boundaries.

The 2011-2012 grantees were the Palmer Lake Police Department, the Palmer Lake Volunteer Fire Department, Tri-Lakes Center for the Arts, Tri-Lakes Community Pre-School, Tri-Lakes Health

Advocacy Partnership, Palmer Lake Fireworks Committee, Tri-Lakes Cares, Tri-Lakes YMCA, Tri-Lakes Music Asso-ciation, Monument Academy and eight D-38 programs.

Wine and Roses & More will take place from 6-9 p.m. Oct. 27 at The Pinery at Black Forest. Tickets are $65 and can be purchased online at www.TLWC.net, Ser-ranos Coffee, The Wine Seller and the Tri-Lakes Chamber of Commerce and The Tribune.

Wine and Roses & More will take place Oct. 27 at the Pinery. The annual wine tasting fundraiser will feature celebrity servers and local on-site chefs. At last year’s event former Palmer Lake Mayor John Cressman, pictured in tan blazer, helped pour wine. File photo by Lisa Collacott

Local auctioneers raise money for good causeWounded Warriors and American Red Cross have bene�tedBy Lisa [email protected]

Everyone is doing their part to sup-port charitable organizations these days but one local company’s giving has been a sure success.

Schur Success Auction and Appraisal has given nearly $12,000 this year from storage auctions and those organiza-tions that have benefited have been the Wounded Warriors, St. Judes Children’s Hospital, Sense of Security and most recently the American Red Cross to benefit those who were affected by the Waldo Canyon Fire.

“For every unit we sell we make a

donation,” Rich Schur, auctioneer and certified appraiser with the company, said.

“Our goal each quarter is to raise

$3,000, about $1,000 a month,” added Shannon Schur, CEO of the company.

Shannon Schur’s dad started the company in Arvada 30 years ago under a different name.

When Shannon and Rich took it over several years ago they changed the name and eventually made the move to the Tri-Lakes area.

They first operated the business out of their home and have been at their current location on Second Street since July.

They service 200 locations in Colora-do, Wyoming, New Mexico and Illinois.

About a year ago they decided they want to give back and pick one non-profit organization every quarter.

The first organization they gave to was the Wounded Warriors.

Rich said they mentioned what they were doing to the bidders and they wanted to be a part of it as well and continue to be involved.

At each auction the Schur’s let the bidders know what cause they are sup-porting.

Some donate a few dollars and some donate much more.

“We’re pretty proud of this. This is a big deal.” Rich Schur said. “It’s reward-ing that bidders want to be part of this. It’s fun. They get excited.”

Rich Schur said he was amazed that bidders in Illinois were generous enough to help those who were affected by the devastating fires in Colorado.

They are currently trying to raise $3,000 before Christmas for the Star-light Foundation.

“We’ll keep selecting a good cause. There’s no reason not to continue,” Rich Schur said.

“It’s a little bit of education and rais-ing awareness to,” Shannon Schur add-ed.

For more information visit www.Suc-cessAuctions.com.

Shannon and Rich Schur give back through the storage auctions. For each unit they sell they make a donation. Those who bid on the units also play a part as well by giving donations to the cause. Photo by Lisa Collacott

State forest service o�ers pine beetle inspectionsSpecial to The Tribune Colorado State Forest Service

With most insect populations going dormant for the colder months, fall is a great time to have a forester inspect trees for bark beetles and other insect and dis-ease concerns.

“As we approach the transition from fall to winter, it’s in a landowner’s best interest to survey forested property for insect and disease issues,” said Michael Till, forester with the Colorado State For-est Service Woodland Park District, which includes Teller, El Paso and Park counties. “This is the time of year insects and dis-eases go dormant for the winter, giving homeowners a chance to take steps to

Page 9: Tri-Lakes Tribune 101712

The Tribune 9 October 17, 20129-COLOR

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Club spends more than 100 years helping Entire Tri-Lakes area bene� ts from generous women’s group By Norma Engelberg [email protected]

The Monument Homemakers Club has been helping communities in the Tri-Lakes areas since before some of those communities even existed. The club members celebrated its 102nd year this year.

According to a club history compiled and printed in 2010 for its 100th anniver-sary, the group started out in 1910 at the Farmers Agricultural Club.

The club affi liated with the county in 1912 and, at that time, included both men and women. The men disbanded in 1930 and the women carried on alone as the Monument Extension Homemakers Club. In 1975, members decided no lon-ger to be part of the county extension and dropped that part of their name.

Over the years, they’ve sponsored 4-H clubs and a school nurse program, cleaned up local cemeteries and beauti-fi ed the community by planting trees and shrubs. During World War II, the women used their handiwork to raise funds and make garments for the American Red Cross. They worked toward the war effort with victory gardens and blood drives and took presents to wounded soldiers at Camp Carson.

Good works have continued through the years. Most recently they have helped

the Lewis-Palmer High School choir pro-gram, Tri-Lakes Cares and women and children in Ethiopia through the Tram-pled Rose organization. They also partici-pate in the Rocky Mountain Chautauqua in Palmer Lake where they have drawings and give presentations on early 20th cen-tury homemaker skills and gadgets.

The group meets at 11:30 a.m. on the fi rst Thursday of each month at the Tri-Lakes Monument Fire Protection District administration building, 166 Second St., Monument. Members bring covered dishes, their own table service and plenty of happy conversation.

At their October meeting, many of them signed up once again to buy Christ-mas presents for children on the Lakota Sioux Pine Ridge Reservation in North and South Dakota. Several members said they were worried that they weren’t doing enough for the children.

Club President Beverly Wells also asked for volunteers to provide a Thanks-giving meal to local fi refi ghters next month. After the meeting, any fi refi ght-ers who happened to be in the building were invited to share the dishes members provided.

“These women are so generous,” Wells said. “We hope to be able to carry on the club’s mission for many years to come.”

After she asked for volunteers, the club members sat down to hear an edu-cational presentation from members of the Pikes Peak Chapter of the Colorado Archaeological Society. There is usually a short program after each monthly meet-ing. The club is open to all women. Dues are $10 per year. For more information, call Wells at 719-488-3327 or Irene Wal-ters at 719-481-1188.

Members of the Monument Homemakers Club had drawings for aprons and gave presentations on early 20th century homemaker skills and household gadgets and goods during the Rocky Mountain Chautauqua in Palmer Lake last sum-mer. File photo by Norma Engelberg

State forest service o� ers pine beetle inspections Special to The Tribune Colorado State Forest Service

With most insect populations going dormant for the colder months, fall is a great time to have a forester inspect trees for bark beetles and other insect and dis-ease concerns.

“As we approach the transition from fall to winter, it’s in a landowner’s best interest to survey forested property for insect and disease issues,” said Michael Till, forester with the Colorado State For-est Service Woodland Park District, which includes Teller, El Paso and Park counties. “This is the time of year insects and dis-eases go dormant for the winter, giving homeowners a chance to take steps to

mitigate further damage to their trees be-fore next spring.”

Till said there has been an increase in activity for mountain pine beetle, Ips beetle and twig beetles due to exception-al summer heat. That, along with a lack of spring moisture, has put added stress on trees and increased their susceptibility to damage from insects and diseases.

Ponderosa, lodgepole, bristlecone and Austrian pine are tree species commonly infested by bark beetles in the district.

“The Colorado State Forest Service is here to aid landowners with these types of forest management issues,” Till said.

For more information about forest health or to request an inspection, con-tact the CSFS Woodland Park District at 719-687-2951 or visit csfs.colostate.edu.

Astronaut Leroy Chiao, Ph.D., paid a visit to the fourth and � fth grade Gifted and Talented students at Monu-ment Academy on Oct. 8. Chiao was in town for the opening of the Northrop Grumman Science Center in Colo-rado Springs which took place Oct. 9. Chiao had a 15-year career with NASA and went on four space missions. He recently served as the commander and NASA science o� cer of Expedition 10 aboard the International Space Station. Here Chiao signs an autograph for a student. Courtesy photo

OUT OF THIS WORLD

Page 10: Tri-Lakes Tribune 101712

10 The Tribune October 17, 201210-COLOR

To support those in need of transportation to and from

necessary appointments in the Tri Lakes area.

For more Information call:

719-481-4864 x116 Tri Lakes Community Foundation, T59

VOLUNTEER DRIVERS NEEDED Welcome to the CommunityCall me today for your

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WMMI powers up for Cool Science By Norma Engelberg [email protected]

A week that is all about science will culminate with kids and their parents powering up at the Western Museum of Mining & Industry.

The Colorado Springs Cool Science Festival. Oct. 13-21 is a week-long excur-sion into hands-on science for the entire family, featuring such things as a county coroner crime lab tours, science educa-tion strategies for teachers, science fi lm festivals, beer brewing science and a host of other programs.

As part of the celebration of science,

from 9 a.m.-3 p.m. on Oct. 20, the min-ing museum will feature Thompson Ma-chine Works operating LEGO Engines, Wings Over the Rockies fl ight simulators and opportunities to explore rocketry and build a working Goddard rocket, learn about simple machinery and see that machinery in action when the mu-seum’s gigantic steam engines are pow-ered up and explore the museum’s 27-acre of wetlands and short-grass prairie with TheGeoCacheKids Club, all with the help of Cool Science educators.

While the family is at the museum for cool science, don’t forget about Haunted Mine tours and the daily Tommy Knock-

er Museum Scavenger Hunt, running through the end of October.

Even when there are no special pro-grams at the museum, it’s still the place to go to explore the science and history of mining in the American West.

The Western Museum of Mining & Industry is the only mining museum accredited by the American Associa-tion of Museums in the Western United States and only one of three accredited museums of any kind in the Pikes Peak Region.

For more information about the mu-seum, including events and ticket prices, visit www.wmmi.org. For more informa-tion about the Cool Science Festival, vis-it http://www.csscp.org/csfestival2012/.

This circa 1920 Osgood Steam Engine is one of many engines large and small at the Western Museum of Mining & Industry. This one is on permanent display outside on the mu-seum’s 27-acre property that also includes wetlands and a short-grass prairie for families to explore.

This 1838 Cornish Steam Engine has its own pedestal on the Western Museum of Mining & Industry grounds. The museum is taking part in the week-long Colorado Springs Cool Science Festival Oct. 13-21.

The headframe at the Western Museum of Mining & Industry is framed by the legs of a circa 1900 Nordberg Manufacturing Co. Steam Stamp. Both the headframe and the stamp are part of the science and history of Western mining on exhibit at the museum on North Gate Boulevard. Photos by Norma Engelberg

IF YOU GO

WHAT: Colorado Springs Cool Science Festival

WHEN: Saturday Oct. 13 through Sunday Oct. 21.

WHERE: Western Museum of Mining & Industry, 225 Northgate Blvd Colorado Springs, CO 80921

COST: Free but space is limited. To reserve a spot buy tickets at https://2012cscoolsciencefestival.ticketbud.com/tickets

INFORMATION: For a complete schedule of events visit www.csscp.org/csfestival2012/index.php/festival-details/schedule-of-events

SEND US YOUR NEWS

Colorado Community Media welcomes event listings and other submissions.

Please note our submissions emails.

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The Tribune 11 October 17, 201211-COLOR

WorshipGuide

To advertise in this section please call toll free (866) 945-2537 or email [email protected]

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WorshipGuide

SUNDAYWorship: 8am, 9:30am, 10:45am

Education: 9:30am

Crossroads Chapel, SBC840 North Gate Blvd.

Bible Study 9am10:15am CelebratingHIM in Worship

6pm evening Adult Bible StudyWednesday AWANA 6:15pm

495-3200Pastor: Dr. D. L. Mitchell

Child care provided

20450 Beacon Lite Road • 488-9613Sunday Bible Classes… 9:30 a.m.MorningWorship… 10:30 a.m.EveningWorship… 5:00 p.m.

Wednesday Night Classes… 7:00 p.m.www.trilakeschurch.org

Maranatha Bible FellowshipA Home ChurchSpirtual Growth

Meaningful RelationshipsSolid Biblical Teaching

A New Testament early churchformat that is changing lives

495-7527

Upper Glenway and High StreetPalmer Lake, CO

481-2409www.littlelogchurch.net

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Little Log ChurchFollowing Christ,Fishing For Men

Sunday Bible Class ... 8:30Sunday Worship... 10:00Monthly Youth Activities

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Traditional worship serviceSunday 10a.m.-Nursery available

Monument HillChurch, SBC

18725 Monument Hill Rd.481-2156

www.monumenthillchurch.orgSunday: Bible Classes 9:15amWorship Service 10:30am

Pastor Tom ClemmonsUSAFA ‘86, SWBTS ‘94

Preaching for the Glory of GodMon: Youth Group 6:30pmTues: Prayer Meeting 6:30pmWed: AWANA 6:30pmThe “New”MHC - Where Grace

and Truth Abound

SUNDAYS 10 AM

Connecting Peopleto God and Others

Bear Creek Elem School1330 Creekside Dr.

487-7700www.forestridgechurch.org

True Direction from God’s WordWorship Service at 9:30 a.m.

Lewis Palmer High SchoolHigby Road & Jackson Creek Parkway

www.northword.org481-0141

July 9-13: Vacation Bible School

238 Third Street Monument, CO 80132

719.481.3902 www.mcpcusa.org

Monument Community Presbyterian Church

We Welcome You! 8:45 a.m. Adult Bible Class 9:30 a.m. Fellowship Coffee 10:00 a.m. SUMMER WORSHIP

Children’s Sunday School 11:15 a.m. Youth Sunday School 6:30 p.m. Youth Group

Sunday Worship: 8:30, 9:45& 11:00 am

Sunday School: 9:45 am

15280 Jessie Drive • 481-9929www.journeychapel.org

Children • Youth Ministries

Worship ServicesSun: 8:30 & 10:15 amSun: 10:00 am

Woodmoor Drive at Deer Creek Road

Worship Services8:30 a.m., 10:00 a.m., and 11:30 a.m.

Opportunities to connect foryour whole family

1750 Deer Creek RoadMonument, CO. 80132

(719)481-3600www.trilakeschapel.org

1750 Deer Creek RoadMonument, CO. 80132

(719)481-3600www.trilakeschapel.org

Opportunities to connectyour whole family

Lutheran Church675 Baptist Road

Colorado Springs, CO719.481.2255

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Lutheran ChurchMissouri Synod

8:00 AM - Classic Worship9:30 & 10:45 AM - Modern Worship9:30 & 10:45 AM - Childrens’

programs &Adult Studies

Pastor David DyerTimes effective Sept. 12, 2010 - May 2011

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Authorization Expires

6/30/2012NEWS

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12/31/12

Local Colorado Election Coverage

Local Colorado Election Coverage

OurColoradoNews.com/ElectionsOurColoradoNews.com/Elections

election news

election

Your Community Connectorto Boundless Rewards

Your Community Connectorto Boundless Rewards

OurColoradoNews.comOurColoradoNews.com

EL PASO COUNTY ARRESTS The following list of arrests is

provided by area law enforcement agencies. An arrest is not an indica-tion of guilt or innocence and there might be several people with the same name living in the county.

Monument Police DepartmentOct. 5

A sergeant took a report of a theft of a purse in the 600 block of Colo. 105.

Oct. 7An offi cer took a report of a

hit-and-run trafi c accident that oc-cured in the 300 block of Colo. 105.

Oct. 8An offi cer responded to the 1400

block of Cipriani Loop where an abandoned vehicle was parked in the intersection of Cipriani Loop and Veterinary View.

After several attempts to con-tact information for the owner the vehicle was towed.

A home owner in the 2000 block of Bobcat Valley Court reported that the outside garage door was opened by someone other than the resident.An offi cer responded to a report of a theft in the 16100 block of Old Forest Point.

Oct. 9Offi cers observed a suspicious

vehicle parked in front of 66 N. Jef-ferson Street.

One adult male was located inside.

An offi cer responded to the 1000 block of West Baptist Road on the report of a forgery. A case was taken and is being investigated.

An offi cer arrived at the 500 block of Colo. 105 on the report of a traffi c accident involving two ve-hicles with no injuries. A summons was issued.

Oct. 10Offi cers responded to the 600

block of Colo. 105 in response to a vehicle that was found after being reported stolen on Oct. 9. No none suspects.

Oct. 11An offi cer took a theft report that

occured Oct. 9 in the area of 16000 block of Old Forest Point.

El Paso voters will decide on tax extension Question 5A asks voters to extend a 1 percent sales and use tax By Lisa Collacott and Norma Engelberg [email protected], [email protected]

Voters in El Paso County will have a say in future transportation im-provements that will not only help on major county roads but also in the many smaller municipalities outside of Colorado Springs.

In less than three weeks voters will head to the polls to determine whether or not they want to extend the sales and use tax to fund the Pikes Peak Rural Transportation Au-thority capital program.

Question 5A asks El Paso County voters to approve the extension of part of the 1 percent tax that has for the past eight years, improved nu-merous roads and bridges. PPRTA

has a list of road improvements in the county.

The question as it is stated in the ballot reads, “Shall the existing 0.55 percent (fi fty-fi ve one hundredths of one penny per dollar) Pikes Peak Ru-ral Transportation Authority’s sales and use tax, which sunsets on Dec. 31, 2014 be extended to sunset Dec. 31, 2024 for the purpose of fund-ing regional transportation capital improvements (100 percent of net revenue) as specifi ed in the voter-approved list of specifi c regional transportation projects as hereby amended and listed as follows.”

Green Mountain Falls Trustee Ty-ler Stevens serves on both the PPR-TA and the Pikes Peak Area Council of Governments boards of directors. He said the part of the tax that pays for maintenance and transit proj-ects will not sunset with the capital improvements part of the tax.

Arguments for the tax say that without the extension it is unclear where funding for future transpor-

tation needs would come from. Ar-guments against it state that the tax does not fund new roadway con-struction which is needed to allevi-ate congestion in the county. Those who argue against it say that exist-ing RTA maintenance funds should be used for these road and bridge projects.

Stevens said extending the tax is very important for the region and for Green Mountain Falls. “If we extend it for another 10 years we will be able to continue to fund transportation capital improvement projects,” he said.

As an example of how capital improvement funding has helped Green Mountain Falls in the past, he cited the pavement overlay on Ute Pass Avenue that was completed about three years ago.

“That project cost about $308,000,” he said. “The town’s en-tire budget was only $450,000. We could never have afforded to do the work ourselves.”

Page 12: Tri-Lakes Tribune 101712

12-COLOR-SPORTS

Tri-LakesSPORTS12 The TribuneOctober 17, 2012

OUT OF OUT OF OUT OF OUT OF OUT OF OUT OF BOUNDSBOUNDSBOUNDSBOUNDSBOUNDSBOUNDSBY THE NUMBERSKills percentage of

6-foot-6 L e w i s -P a l m e r m i d d l e

blocker Claire Felix. The UCLA-bound star has converted 41 of 70 chances since gaining eligibility two weeks ago.

Number of blocks by Palmer Ridge 5-11 junior mid-dle blocker

Sierra Parker. Parker leads the team in that category, 12 more than sophomore Colleen Dockins.

Number of touch-downs Lewis-Palmer se-

nior quar-t e r b a c k Nate Con-ner has ac-

counted for this season – 12 passing and nine rushing. The rest of the team has 12 rushing touchdowns.

Yards per catch for The Classical Academy j u n i o r wide re-

ceiver Joey Trese. He has 19 receptions with seven of them going for touch-downs.

THEY SAID IT

“To get this done in three years is quite an accomplishment. If we can one or two wins at state we could surprise some people.”

Palmer Ridge softball coach Randy Gillette on his team advancing to the state tournament for the � rst

time in the program’s history

L e w i s -P a l m e r m i d d l e

58.6

50

21

Academy j u n i o r

19.97

Thunder, Bears headed to state softball Palmer Ridge quali� es for � rst time By Danny Summers [email protected]

COLORADO SPRINGS - Discovery Canyon High School is headed back to the state softball playoffs. Palmer Ridge is joining the party for the fi rst time.

“Our ultimate goal for this weekend was to win and get back to the state tour-nament,” said Discovery Canyon coach Tanya Ramsay after her team defeated Palisade 9-8 in the consolation champi-onship of its Oct. 13 regional at Four Dia-mond Sports Complex at the University of Colorado at Colorado Springs. “It may not be the way you want it to happen, but at least we got it done.”

Palmer Ridge also had to win the con-solation championship of its regional in Pueblo. It did so by defeating Evergreen 11-4 in a game played at Colorado State University-Pueblo.

“To get this done in three years is quite an accomplishment,” said Palmer Ridge coach Randy Gillette of getting his team advancing to the state tournament. “If we can one or two wins at state we could sur-prise some people.”

Discovery Canyon (18-4) was the top seed (No. 4 overall) in its regional. The Thunder played Palisade in the opener and disposed of the No. 29 seed 16-1 in four innings as seniors Kaydee Valliere and Shelby Hetzel had three hits apiece. Hetzel, senior Taryn Arcarese, and sopho-mores McKenzie Surface and Molly Turn-er had two RBIs each. Palisade had 10 er-rors to help Discovery Canyon’s cause.

Surface pitched an outstanding game, allowing three hits, while striking out eight and walking two.

Discovery Canyon played No. 13 Broomfi eld (an 8-7 winner over No,. 20 Northridge) in the championship game to determine the fi rst state qualifi er from the regional. The Thunder ran into prob-lems as Broomfi eld junior pitcher Shelby Grandt kept hitters off balance.

Broomfi eld broke a 1-1 tie with three runs in the top of the fi fth off senior pitcher Kacee Schroeder. The Thunder found itself down 6-2 in the bottom of the sixth when Hetzel belted a bases-loaded triple with one out to make it a one-run game. But she was stranded there when Valliere and Arcarese grounded out.

The wind also played a factor in the loss as routine fl y balls became adven-tures for both teams.

“You know it’s a little windy when a fl y ball hit to right winds up in center,” Ram-say said.

Forced to play a rematch with Pali-sade (a 6-5 winner over Northridge), the Thunder sent Surface back to the mound. But the second game between the clubs

proved to be much closer as the score was tied 8-8 heading into the bottom of the seventh with the Thunder coming to bat. Palisade scored six runs in the top of the sixth inning - including an inside-the-park grand slam -to force the late-game dramatics.

That set up a walk-off sacrifi ce fl y by senior Shyloh Grover that scored senior McKenzie Peters.

The Thunder looked like it might cruise in the rematch with Palisade as Arcarese belted a two-run home run in the fi rst inning and a two-run double in the fourth. But that changed in the sixth, capped by Angela Gordon’s grand slam.

The Thunder will open play in the 16-team state tournament Friday. Pairings were not announced until late Monday, after press time.

“The best 16 teams in the state are remaining,” Ramsay said. “If we can pit four great games together we can do this. We have to have solid pitching, defense and hitting.

“We have the talent. We have to step up and play our best games together.”

Palmer Ridge (16-6, the No. 11 seed) fell into the consolation championship game after losing to No. 6 Pueblo South, 13-3, in a game to determine the fi rst state qualifi er. The Bears defeated No. 22 Evergreen, 5-4, for the right to play Pueb-lo South.

In the consolation rematch against Ev-ergreen, Palmer Ridge scored seven runs in the fi rst inning and never looked back. Junior Taylor Klee (four hits, two RBIs) and sophomore Ciara Richardson (three hits, three RBIs) paced the Bears’ offense.

Discovery Canyon’s Taryn Arcarese looks for a pitch to hit during regional action last weekend. The Thunder advanced to this week’s state tournament. Photo by Danny Summers

QUICK HITS THUNDER TAKE FOURTH AT STATE TENNIS

Discovery Canyon No. 1 singles player Luke Lorenz and No. 2 singles Brandon Nachbar each fi nished fourth at last weekend’s Class 4A state tourna-ment at City Park in Pueblo. The Thun-der fi nished fourth overall as a team.

Lorenz, a junior, advanced to the semifi nals with a 6-2, 6-3, victory over Pueblo Central’s Steven Alcala. In the semifi nals, Niwot’s Harrison Lang de-feated Lorez 6-0, 6-1. Lang then defeated Kent Denver’s David Mitchell, 6-4, 6-2, for the state title.

Nachbar also lost to the even-tual state champion. Nachbar defeated Steamboat Springs’ Gabri Ersparmer, 6-3, 6-2, in the quarterfi nals to set up a showdown with Colorado Academy’s Jesse Ruder-Hook. Ruder-Hook defeated Nachbar, 6-4, 6-4, and then defeated Niwot’s Spencer Lang, 7-6, 6-3, for the state title.

Discovery Canyon freshman Baylor May lost his No. 3 singles fi rst-round match to Tucker Ellsworth of Colo-rado Academy, 6-1, 6-3. The Thunder’s fourth-place team fi nish was its best-ever at state.

DISCOVERY CANYON ROLLS ON IN FOOTBALL The Thunder improved to 2-0 in

the Class 3A South Central League, 6-1 overall, with a dominating 42-7 victory over Wasson on Oct. 12. The Thunder scored 28 second-quarter points to put the game away. The Thunder rushed for 241 yards as a team, led by junior quarterback Alec Wirtjes’ 88 and two touchdowns on seven carries. Wirtjes also completed 2 of 8 passes for 49 yards and a touchdown to junior Michael Beiswenger. Sophomore Scott Betzer made his fi rst start and rushed for 82 yards on 13 carries.

The Thunder plays Mitchell (2-5, 0-2)

at Garry Berry Stadium Friday.

CONNER LEADS RANGERS TO FOOTBALL WIN Lewis-Palmer senior quarterback

Nate Conner ran for four touchdowns and threw for two others as the Rang-ers (3-4, 1-1 3A South Central) defeated Coronado 40-20 on Oct. 12.

Conner rushed for three touchdowns in the second quarter on runs of 16, 3 and 13 yards. He hit Sean Grundman for a 57-yard touchdown pass in the third quarter.

Conner scored again less than two minutes into the fourth quarter on a 1-yard run. He capped the Rangers scoring with a 9-yard touchdown pass to Grundman midway through the fi nal quarter.

Conner completed 10 of 16 passes for 208 yards. He rushed for 76 yards on 16 carries. Senior Ricky Anderson had 74 yards on 21 carries.

Page 13: Tri-Lakes Tribune 101712

The Tribune 13 October 17, 201213-COLOR-SPORTS

THE IRV & JOE SHOW

LISTEN ONLINEwww.milehighsports.com

Irv Brown and Joe Williams are the longest-running sports talk tandem in the history of

Denver radio. For more than 28 years, Irv Brown and Joe Williams have teamed to bring

sports talk to fans in Denver. That tradition continues on Mile High Sports Radio.

M–F 1p–3p

Thunder, Bears headed to state softball

“The best 16 teams in the state are remaining,” Ramsay said. “If we can pit four great games together we can do this. We have to have solid pitching, defense and hitting.

“We have the talent. We have to step up and play our best games together.”

Palmer Ridge (16-6, the No. 11 seed) fell into the consolation championship game after losing to No. 6 Pueblo South, 13-3, in a game to determine the first state qualifier. The Bears defeated No. 22 Evergreen, 5-4, for the right to play Pueb-lo South.

In the consolation rematch against Ev-ergreen, Palmer Ridge scored seven runs in the first inning and never looked back. Junior Taylor Klee (four hits, two RBIs) and sophomore Ciara Richardson (three hits, three RBIs) paced the Bears’ offense.

Diabetes doesn’t slow Brown downBy Danny [email protected]

COLORADO SPRINGS - Alex Brown is one of the top outside hitters in Colorado Springs. She is a consummate hard worker and a big reason why the Discovery Canyon volleyball team is in the hunt for a postseason berth.

But it is not Brown’s athletic ability that sets her apart from her teammates. Brown, you see, has Type I diabe-tes. She has not only embraced the potentially deadly disease, she is doing everything in her power to help oth-ers.

“I found out I had Type I diabetes when I was 10 years old,” Brown said. “I didn’t have anyone to talk to. It was hard. I was so sad that first year. I kept asking ̀ Why me?’”

When Brown was a sophomore, she started a Diabetes Mentorship Group at Discovery Canyon. The purpose of the group is to help kids see that they can do anything they want. It meets once a month during the non-volley-ball season. Kids and families come from District 20 and surrounding communities.

“Two families came the first time,” Brown said. “Now it’s about seven families on the average. I tell my story. I answer questions. We do crafts and have a good time.”

Brown’s story is probably not too different from others who suffer from the auto immune disease. Type I diabe-tes exists in a person when the pancreas stops producing insulin.

“I started drinking a lot of water and going to the bathroom all the time,” said Brown, who was attending the da Vinci Academy at the time. “I weighed 15 pounds less than I did a month earlier. I was stick and bones.”

At the time Brown was diagnosed, she was involved in

athletics and focusing on volleyball as a sport she could play for many years. She was unsure if that could still be part of her lifestyle.

“I had to start giving my own shots,” she said. “That was no fun. When I started middle school I got used to the fact this was something I have to live with.

“I was still trying to be an athlete. I was still trying to be a normal kid. I tried to have sleepovers.”

Brown hit another road block her eighth grade year when she suffered a massive seizure as a result of low blood sugar.

“I stopped hanging out with my friends,” she said. “I just went through the motions. That probably lasted for about a year. I got to high school and volleyball helped me get back out there a little bit.”

Brown’s hard work and dedication on and off the court paid off. She not only made the varsity team as a freshman, she was a starter.

“Alex works hard and she’s always thinking of others,” said Thunder coach Melissa Bravo. “She doesn’t let this disease control her life. She’s a great leader. She’s a com-petitor. She betters the girls around her.”

Brown’s mother, Lori, admires her daughter’s positive outlook.

“Initially, we were all sad,” Lori concedes. “But from the very beginning we did lots of research and read lot of books to educate ourselves. We wanted surround our-selves with normalcy and positive people.

“Alex has tried to embrace this and educate people. She’s said many times that without this she never would have met so many wonderful people.”

Brown, who maintains a weighted 4.3 GPA, has helped the Thunder to an 8-8 record, 2-3 in the Pikes Peak Ath-letic Conference. She is second on the team in kills (63), fourth in digs (61) and thirds in blocks (18) and third in service aces (15). Brown spells junior setter Carina Ser-ratori on occasion and has recorded 69 assists.

“Alex never blames her diabetes on anything,” said Thunder senior outside hitter Patty Tye. “Sometimes her blood sugar will get out of whack. She’ll chug a Gatorade and come back.”

Brown no longer gives herself shots. She has an insu-lin pump connected to her side all the time - except dur-ing games - and has to test her blood sugar eight times a day.

“I embrace it,” she said. “I love it. It makes me a better person.”

And no doubt Brown makes those around her better people as well.

Discovery Canyon’s Alex Brown. Photo by Danny Summers

TCA’s Miller in high demandSenior linebacker hot on the recruiting trailBy Danny [email protected]

COLORADO SPRINGS - Justin Miller lives life in the fast lane these days.

Eight hours after he helped The Classi-cal Academy football team to a dramatic 37-33 come-from-behind victory over Pueblo East on Oct. 11, the senior line-backer was on an airplane headed to the east coast where he spent the weekend visiting five colleges.

He was back in class Monday morning and in pads that afternoon preparing for the Titans’ next opponent.

“He’s our hardest worker,” said TCA head coach David Bervig. “Off the field - weight room, film, leading others. On the field - physical, vocal, passionate leader.

“He has the `It’ factor that you just know when you see it. He is who we can point to in terms of telling our young kids that hard work and dedication pays off.”

Miller (6-foot-2, 210 pounds) is a four-year starting linebacker and one of the top recruits in the Colorado Springs area. Last weekend, he and his father Chad - TCA’s defensive coordinator - were in North Carolina checking out Division I Wake Forest (Winston-Salem) and I-AA Gardener-Webb (Boiling Springs), and Virginia at I-AA Liberty (Lynchburg) and William and Mary (Williamsburg).

“This is a good process,” Miller said. “I’m just trying to work hard in school and trust God in the process. And I’m trying not to stress out too much.”

Miller is also on the watch list of sever-al schools close to Colorado. Among them are Division I Wyoming, Colorado State and New Mexico.

“I attended a lot of camps last sum-mer,” he said. “I did drills with coaches and got evaluated.”

The camps are sort of like the NFL Combine. Potential recruits are tested in such things as the 40-yard dash and ver-

tical leap. Miller knows the camps would not be possible without the help of his fa-ther.

“He’s invested so much in me,” the young Miller said. Miller might very well be the toughest player on the TCA squad. But he is also suspect to injury. He missed 3 ½ games this season with a high inside ankle sprain. In 2011 he missed the team’s final seven games with a torn hamstring.

“I feel like I’ve done everything I can to prevent injuries,” Miller said. “It’s a little frustrating, but it’s motivated me even more to work even harder.”

Miller is a one of four captains on the team. The others are also seniors - line-backer Jimmy Demkowicz, and linemen Tanner Grzesiek and Thomas Caracena.

TCA linebackers coach Nathan Pauley believes Miller can become an even better player before the season is out.

“He still hasn’t hit his full potential,” Pauley said. “He has enough natural tal-ent - skill, speed, strength, leadership skills - to make a bigger impact than he already has.

“It’s a different intensity when he’s on the field and when he’s not. He never gets down on other players. He lifts people up to play at a higher level.”

TCA (7-0 overall, 2-0 in the Class 3A Southern League) is enjoying its best start in school history. The victory over Pueblo East was easily the most dramatic of the season. The Titans overcame a 17-point deficit with three touchdowns in the final two minutes. Junior quarterback Jantzen Ryals threw three touchdown passes - two to junior Joey Trese on passes of 60 and 19 yards, and another to Connor Cattol-ica from 30 yards. In between, Auburn-bound kicker Daniel Carlson laid down a perfect onside kick that was recovered by Trese.

“It was amazing,” Miller said. “To have that happen the way it did made us realize just how special of a season we’re having.

“Our goal at the start of the year was a 10-0 regular season. We are setting our sights on a state championship, but we have to take it one game at a time.”

TCA runners hitting their strideBy Danny [email protected]

COLORADO SPRINGS - With the state cross country championships a couple of weeks away, The Classical Academy boys and girls teams are hitting their stride in impressive fashion.

“I wanted to be in a situation that more consistently pushed us to our potential,” said long-time Titans coach Alan Versaw. “We should be competitive at the end of the month.”

TCA’s made a self-imposed move up to Class 4A this year. It came after Ver-saw’s girls teams won nine consecutive 3A state titles. His boys squads won five state championships in eight years, including back-to-back titles in 2010 and 2011.

“I certainly hoped we’d be competitive in 4A,” Versaw said. “Based on what we’ve seen so far I think we are.”

The Titans will be tested Thursday at the 4A Region 2 at Fountain-Fort Carson with top competition coming from Palmer Ridge and Air Academy.

“I’m not sure how much new informa-tion we’ll get out of the regional,” Versaw said. “I’m not really looking at that met at where we’ll stand at state.”

The Sept. 29 Brooks/TCA Titan Thun-der Invitational at Fountain Creek Re-gional Park proved to be a great indicator of where the Titans stand. They finished third in both team races. Their girls out-scored such prominent teams as 4A Air Academy and 5A Palmer, while the boys topped 5A Pine Creek and Air Academy.

A week later (Oct. 5) at the Doherty Spartan Invitational, TCA’s girls claimed first with 54 points. Titans junior Lauren Hamilton (18 minutes, 49.4 seconds) was just seconds behind Palmer Ridge junior Ali Deitsch.

TCA’s boys, led by junior Conner Wil-burn, finished second with 99 points. Wil-burn was second place among individual runners with a blazing time of 16:36:7.

TCA also had a strong showing at the prestigious St. Vrain Invitational in mid-September. The girls finished sixth over-

all, but were second among 4A schools behind Fairview. The 5A schools ahead of the Titans were Monarch, Pine Creek, Mountain Vista and Boulder. Junior Lau-ren Hamilton was the top Titans runner at 11th.

The boys finished eighth overall, but Wilburn did not run that day. Junior Ben Hook was the top Titans runner, finishing 42nd overall.

“We’ve run well at all of our races,” Ver-saw said. “We have to see how well that re-lates at the end of the season.”

Hamilton leads the girls. She recorded a personal record 18:31.61) at the Titan Thunder Invitational.

“She’s clearly our leader,” Versaw said. “She’s just getting better every week.”

Four other Titans girls runners also had personal records at the Titan Thunder In-vitational: sophomores Maddie Mullen, Hannah Williams, Megan Percy and senior Megan Brunnette.

Hamilton believes the team’s strong bond is a huge reason for their success.

“As we develop our team we develop the depth our individuals,” said Hamilton, who was seventh at state in 3A in 2011. “We build memories and we have a great time with each other. We have a deeper commitment and we are so tightly knit.”

Hamilton added the move to 4A is a huge step up in competition.

“It’s a lot harder, but we’re excited to run against tougher competition,” she said. “We want to go beyond our wildest dreams. We love it. It puts a different per-spective on things. It challenges us. We’re excited to see what will happen and what the outcome will be.”

Versaw is pretty much set on who his top seven girls and boys are. Hamilton, Mullen and Brunette are a clear 1-2-3. The next four are a mixture of Williams, Percy, junior Brianne Hoglin and senior Brittany Droogsma.

Wilburn leads the way on the boys side, followed by Hook and junior Chandler Ryd, respectively. He next two is usually junior Sam Purvis and sophomore Everett Johnson, followed by senior Jordan Bost and junior Collin Eaton.

Page 14: Tri-Lakes Tribune 101712

14 The Tribune October 17, 201214-COLOR

Misc. Private Legals Public Notice

STATE OF WYOMINGIN THE DISTRICT COURT0f SEVENTH JUDICIAL DISTRICTNatrona County

Civil Action Case Number: 94911Bernadette J. Cady, PlaintiffVs.Persephanie and Chris TremblayDefendant

SUMMONS

To the above named Defendant:Print Defendant’s Name:Persephanie E. Tremblay andChris TremblayHome Address: 116 Greeley Blvd.Palmer Lake Co., P.O. Box 271, 80133Phone: UnknownEmployer Name and Address: Unknown

YOU ARE HEREBY SUMMONED and re-quired to file with the Clerk and serveupon the Plaintiff or Plaintiff’s attorney ifs/he has one, an Answer to the Petition forVisitation which is herewith served uponyou, within 20 days after service of thisSummons upon you, exclusive of the dayof service. (If service upon you is madeoutside the state of Wyoming, you are re-quired to file and serve your answer to thePetition for Visitation within 30 days afterservice of this Summons upon you, ex-clusive of the day of service.) If you fail todo so, judgement by default will be takenagainst you for relief demanded in the Pe-tition for Visitation.

Dated 22nd Day of August, 2012

Clerk of District CourtBy: Deputy Clerk

Bernadette J. CadyPlaintiff’s Name467 Holmes St.P.O. Box 1301Evansville, Wyo. 82636307-333-4647, Cell 307-315-5202

Legal Notice No.: 932385First Publication: October 3, 2012Last Publication: October 24, 2012Publisher: The Tri-Lakes Tribune

Government Legals Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Page 15: Tri-Lakes Tribune 101712

The Tribune 15 October 17, 201215-COLOR

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

Government Legals

Public Notice

Resolution No. 12-309

THE BOARD OF COUNTYCOMMISSIONERSCOUNTY OF EL PASO, STATEOF COLORADO

Resolution to approve and authorize aballot question for the November 2012General Election for the purposes of pro-posing an increase to the existing county-wide sales tax and use tax rate to ad-dress critical and emergent needs of theEl Paso County Sheriff’s Office as moreparticularly described within the proposedResolution.

WHEREAS, C.R.S. § 29-2-101, et seq.,authorizes the County to levy an increasein the countywide sales and use tax rateupon the approval of the majority of thequalified registered electors of the Countyvoting on such proposal at an electionconducted and held according to Color-ado law; and

WHEREAS, El Paso County Sheriff TerryMaketa (“Sheriff”) is the chief law enforce-ment officer for El Paso County, with stat-utorily mandated duties on behalf of all ElPaso County residents regardless of mu-nicipal boundaries, including emergencyresponse to public safety, wild land fire-fighting, responding to calls for serviceand staffing the Jail in a safe and securemanner; and

WHEREAS, as exhibited by exceptionalhistorical performance of its ongoing stat-utory obligations the El Paso County Sher-iff’s Office is an integral component in theprovision of public safety services to thecitizens of El Paso County, Colorado; and

WHEREAS, Sheriff Terry Maketa has initi-ated and conducted an extensive reviewof critical needs of the El Paso CountySheriff’s Office, which has identified seri-ous deficiencies in operations staffing andfunding highlighted by the destruction ofthe Waldo Canyon Fire; and

WHEREAS, as a result of this extensivereview, Sheriff Terry Maketa has reques-ted the Board of County Commissioners ofthe County of El Paso, State of Colorado(hereinafter “County” or “Board”), to certi-fy to the eligible electors of the County aballot issue proposing an increase in thecountywide sales and use tax rate in or-der to address the insufficiencies whichare critical to public safety and emer-gency preparedness; and

WHEREAS, addressing the critical publicsafety and emergency preparednessneeds identified by the Sheriff is neces-sary to preserve the Sheriff’s ability to pro-tect the public and effectively respond tocrises in the community by improving theability of the Sheriff, and his deputies torespond to emergent situations, enforcethe laws, and safely incarcerate convictedcriminals; and

WHEREAS, Sheriff Terry Maketa has re-commended a sales and use tax increaseto the Board, as recent events such as theWaldo Canyon Fire have highlighted cru-cial deficits in personnel and support, andthat the voters of El Paso County prefer asales and use tax increase over a prop-erty tax increase as the means to pay forneeded public improvements; and

WHEREAS, the Board, in order to ad-dress these immediate critical needs, findsthat it is in the best interests of the presentand future residents of the County to certi-fy a ballot issue to the eligible electors ofthe County at the November 2012 Gener-al Election requesting approval of an in-crease in the countywide sales and usetax rate of twenty-three hundredths of onecent ($.0023), subject to the terms of thisProposal and Resolution, hereinafter re-ferred to as this Resolution or as this Pro-posal.

NOW, THEREFORE, BE IT RESOLVEDby the Board of County Commissioners ofEl Paso County, State of Colorado:

PART ONE: GENERAL PROVISIONS

1. Purpose of this Resolution: The pur-pose of this Resolution is, upon the ap-proval of a majority of the eligible electorsvoting on such Proposal at the November2012 General Election, to enact, and,therefore, levy and impose an increase inthe countywide sales tax rate of twenty-three one hundredths of one cent ($.0023)upon the sale at retail of tangible personalproperty and the furnishing of certain ser-vices in the County (“the sales tax”), andto enact, and therefore, levy and imposean increase in the countywide use tax rateof twenty-three one hundredths of onecent ($.0023) only for the privilege of us-ing or consuming in the County any con-struction and building materials pur-chased at retail, and for the privilege ofstoring, using or consuming in the Countyany motor and other vehicles purchasedat retail on which registration is required(“the use tax”), all of the foregoing being inaccordance with the provisions of Article 2of Title 29, C.R.S.

2. Effective Date of Sales and Use TaxRate Increase: If approved by a majorityof the eligible electors voting thereon atthe November 2012 General Election, thesales and use tax rate increase proposedin this Resolution and in the ballot issueshall become effective on January 1, 2013and continue through December 31, 2020,after which date (effective January 1,2021) the countywide sales and use taxrate increase shall be reduced by oftwenty-three one hundredths of one cent($.0023) by operation of law, and withoutthe need for any action by the County.

3. Statutory Definitions Incorporated/Spe-cific Definition of Countywide: The defini-tions of the words contained herein shallbe as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitionsare incorporated by reference into thisResolution as if fully set forth herein. Theterm, “countywide”, as used in this Resol-ution includes all incorporated areas (i.e.,municipalities, including, but not limited to,all statutory cities and towns and all homerule cities and towns) and unincorporatedareas within El Paso County, Colorado.

PART TWO: SPECIFIC PROVISIONSPERTAINING TO THE SALES TAX

4. Property and Services Taxed: Uponapproval in the November 2012 GeneralElection, there shall be enacted and,therefore, levied and imposed, an in-crease in the existing countywide salestax rate of twenty-three one hundredths ofone cent ($.0023) upon the gross receiptsfrom the taxable sales of all tangible per-sonal property at retail and the furnishingof certain services as provided in C.R.S. §29-2-105(1)(d), excluding from taxationcertain transactions as set forth in Para-graph 6, below, and providing certain ex-emptions from taxation as set forth inParagraph 7, below, and which sales taxrate increase shall commence on January1, 2013 and continue through December31, 2020, after which date (effective Janu-ary 1, 2021) said sales tax rate increaseshall be reduced by twenty-three one hun-dredths of one cent ($.0023) by opera-tion of law, and without the need for anyaction by the County. The sale of tan-gible personal property and services tax-able shall be the same as the sale of tan-gible personal property and services tax-able pursuant to C.R.S. § 39-26-104, 2012including, but not limited to mobile tele-communications service pursuant toC.R.S. § 39-26-104(1)(c)(I), excludingfrom taxation certain transactions as setforth in Paragraph 6, below, and providingcertain exemptions from taxation as setforth in Paragraph 7, below.

5. Adoption of State Rules and Regula-tions/County Rules and Regulations: Thecollection of the revenues generated bythe sales tax rate increase shall be in ac-cordance with schedules set forth in therules and regulations of the Colorado De-partment of Revenue, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board, and any such County imposedrules and regulations shall be enacted andimplemented in accordance with Color-ado law as it currently exists or as it maybe amended from time to time.

6. Exclusions from Sales Tax: The salestax rate increase shall not apply to the fol-lowing:

a. The amount of any sales or use taxlevied and imposed by Article 26 of Title39, C.R.S.

b. The sale of construction and buildingmaterials, as such term is used in C.R.S.§ 29-2-109, and as such term is defined inParagraph 16, below, if such materials arepicked up by the purchaser and if the pur-chaser of such materials presents to theretailer a building permit or other docu-mentation acceptable to the County evid-encing that the County’s use tax has beenpaid or is required to be paid.

c. The sale of tangible personal propertyat retail or the furnishing of services if thetransaction was previously subjected to asales or use tax lawfully imposed on thepurchaser or user by another statutory orhome rule county equal to or in excess ofthat sought to be imposed by the County.A credit shall be granted against the salestax rate increase imposed by the Countywith respect to such transaction equal inamount to the lawfully imposed sales oruse tax previously paid by the purchaseror user to the previous statutory or homerule county. The amount of the credit shallnot exceed the sales tax imposed pursu-ant to the County’s sales tax rate in-crease. The following provision shall ap-ply in defining the applicability of its high-er rate to the sales tax ordinance or resol-ution of any statutory or home rule city,town, city and county, or county whichprovides a higher rate of taxation on pre-pared food or food for immediate con-sumption than its general rate of taxation:prepared food or food for immediate con-sumption shall exclude any food for do-mestic home consumption.

d. The sale of food purchased with foodstamps. For purposes of this provision,the term, “food”, shall have the samemeaning as provided in C.R.S. § 39-26-102(4.5)(a), citing to 7 U.S.C. 2012 (k)and (l) as such section existed as of Octo-ber 1, 1987 or as amended.

e. The sale of food purchased with fundsprovided by the special supplemental foodprogram for women, infants, and children,pursuant to 42 U.S.C. sec. 1786. For thepurposes of this provision, the term,“food”, shall have the same meaning as“supplemental foods” provided in 42U.S.C. 1786, as such section existed onOctober 1, 1987 or as amended throughAugust 2012.

f. The sale or purchase of gasoline anddiesel fuel as statutory counties in Color-ado have no authority of whatsoever kindor nature to levy and impose a sales taxupon these commodities.

7. Exemptions from Sales Tax: Thereshall be exempt from the sales tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

8. Exclusion from Exemptions to SalesTax; Inclusions to Sales Tax: Notwith-standing any provision as set forth inParagraph 7, above, this Resolution doesnot exempt or exclude from taxation, andtherefore, includes within the sales taxrate increase, pursuant to C.R.S. § 29-2-105(1)(d)(I), the following: vending ma-chine sales of food as set forth in C.R.S. §39-26-714(2), all occasional sales by acharitable organization as set forth inC.R.S. § 39-26-718(1)(b), except allowingthe exemption as set forth in Paragraph 7,above, concerning sales by an associ-ation or organization of parents and teach-ers of public school students that is acharitable organization as set forth inC.R.S. § 39-26-718(1)(c), the sales andpurchases of farm equipment and farmequipment under lease or contract as setforth in C.R.S. §§ 39-26-716(2)(b) and(2)(c), the sales of low-emitting motorvehicles, power sources, or parts used forconverting power sources as set forth inC.R.S. § 39-26-719(1), the purchase ofmachinery or machine tools as set forth inC.R.S. § 39-26-709(1) IV, the sales ofpesticides as set forth in C.R.S. § 39-26-716(2)(e), the sales of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, as set forthin C.R.S. § 39-26-723, and the sales ofcomponents used in the production of al-ternating current electricity from renew-able energy sources, including, but notlimited to wind, as set forth in C.R,S. § 39-26-724.

9. Nonresident Exemption: Pursuant toC.R.S. § 29-2-105(1)(e), all sales of per-sonal property on which a specific owner-ship tax has been paid or is payable shallbe exempt from the sales tax rate in-crease when such sales meet both of thefollowing conditions:

a. The purchaser is a nonresident of orhas his principal place of business out-side of the County; and

b. Such personal property is registered orrequired to be registered outside the lim-its of the County under the laws of theState of Colorado.

10. Exemption for Construction MaterialsSubject to Use Tax: The value of con-struction and building materials on whichthe use tax rate increase in Paragraph 16,below, has previously been collected bythe County shall be exempt from the salestax rate increase if the materials are de-livered by the retailer or his agent to a sitewithin the limits of the County.

11. Place of Sale: All retail sales are con-summated at the place of business of theretailer, unless the tangible personal prop-erty sold is delivered by the retailer or hisagent to a destination outside the limits ofthe County or to a common carrier for de-livery to a destination outside the limits ofthe County. The gross receipts from suchsales shall include delivery charges, whensuch charges are subject to the sales anduse tax of the State of Colorado, imposedby Article 26 of Title 39, C.R.S., regard-less of the place to which delivery ismade. If a retailer has no permanentplace of business in the County, or hasmore than one place of business, theplace at which the retail sales are con-summated for the purpose of the sales taxrate increase shall be determined by theprovisions of Article 26 of Title 39, C.R.S.,and by the rules and regulations promul-gated by the Department of Revenue ofthe State of Colorado, and/or in accord-ance with any rules and regulations asmay be enacted by separate resolution ofthe Board.

12. Sales Tax License: Any person orentity engaging in the business of sellingtangible personal property at retail or fur-nishing certain services as herein set forthshall annually obtain and hold a state li-cense as required by C.R.S. § 39-26-103,or, if required by any rule or regulation en-acted by separate resolution of theCounty, and in accordance with Coloradolaw as it currently exists or as it may befrom time to time amended, to annuallyobtain and hold a County sales tax li-cense.

13. Vendor Fee: The Board may author-ize every retailer to withhold from themonthly sales tax collections to be remit-ted an amount up to three and one-thirdpercent (3 1/3%) of the monthly sales taxcollections as a fee, which fee shall beknown as the vendor fee. By separateresolution, the Board at any time, may in-crease, decrease or eliminate all or part ofthe vendor fee. Unless otherwiseamended by a subsequent resolution, theBoard hereby determines that the resump-tion of the vendor fee shall not be author-ized at this time; therefore, the vendor feerate shall remain at its current rate of zeropercent (0%). To the extent the Board re-instates all or part of the vendor fee, anyretailer delinquent in remitting said salestax shall forfeit such vendor fee associ-ated with any delinquent remittance un-less good cause is shown for the delin-quent remittance.

14. Collection, Administration and En-forcement:

a. The collection, administration and en-forcement of the sales tax rate increaseshall be performed by the Executive Dir-ector of the Colorado Department of Rev-enue in the same manner as the collec-tion, administration and enforcement ofthe Colorado state sales tax or, if author-ized by Colorado law and by subsequentBoard resolution, the collection, adminis-tration and enforcement of the sales taxrate increase may be collected, admin-istered and enforced by rules and regula-tions promulgated by the Board and in ac-cordance with Colorado law as it currentlyexists or as it may be amended from timeto time. The provisions of Article 26 ofTitle 39, C.R.S., and C.R.S. § 29-2-106,and all rules and regulations promulgatedby the Executive Director of the Depart-ment of Revenue pursuant thereto, are in-corporated by reference into this Resolu-tion as if fully set forth herein, and shallgovern the collection, administration, andenforcement of the sales tax rate in-crease, unless otherwise amended ormodified as set forth herein.

b. Pursuant to C.R.S. § 29-2-106, theBoard shall, as soon as practicable afterthe results of the November 2012 Gener-al Election, and on or before any statutorydeadline, request the Executive Director ofthe Colorado Department of Revenue toadminister, collect and distribute the rev-enues from the sales tax rate increase.The Board, at the time of making such re-quest, shall provide the following docu-ments to the Executive Director of the De-partment of Revenue at least forty-five(45) days prior to January 1, 2013:

i. A copy of this Resolution, certified by theCounty Clerk and Recorder; and

ii. Affidavits of publication of this Resolu-tion, as provided herein; and

iii. An abstract of Election Results, certi-fied as to the approval of the sales tax rateincrease by a majority of the eligible elect-ors of El Paso County voting thereon, or, ifnot timely available, such other document-ation demonstrating approval of the ballotissue set forth on attached Exhibit A.

c. In the event that the Executive Directorof the Colorado Department of Revenuefails or refuses to collect the revenuesfrom the sales tax rate increase, the Boardshall be authorized to provide for the col-lection, administration or enforcement ofthe revenues from such sales tax rate in-crease to the extent permitted by law, or itshall be authorized to amend this Resolu-tion to comply with the requirements of theColorado Department of Revenue.

PART THREE: SPECIFIC PROVISIONSPERTAINING TO THE USE TAX

15. Property Taxed: Upon approval at theNovember 2012 General Election, thereshall be enacted, and, therefore, leviedand imposed, and there shall be collectedand paid, an increase in the existingcountywide use tax rate of twenty threehundredths of one cent ($.0023) only forthe privilege of using or consuming in ElPaso County any construction and build-ing materials purchased at retail and forthe privilege of storing, using or consum-ing in the County any motor and othervehicles purchased at retail on which re-gistration is required, which use tax rateincrease shall commence on January 1,2013, and continue through December 31,2020, after which date (effective January1, 2021) said use tax rate shall be re-duced by of twenty three hundredths ofone cent ($.0023) by operation of law, andwithout the need for any action by theCounty. In addition to the foregoing, theproperty subject to the use tax rate in-crease shall include the following:

a. The storage and use of wood fromsalvaged trees killed or infested in Color-ado by Mountain Pine Beetles, notwith-standing the exemption from State of Col-orado use tax set forth in C.R.S. § 39-26-723.

16. Definition: The term "construction andbuilding materials" shall mean any tan-gible personal property that is stored,used or consumed in the County, and thatis intended to become part of, attached to,or a component of any building, structure,road or appurtenance in the County. Theterm “construction and building materials”shall not include parts or materials utilizedin the fabrication, construction, assemblyor installation of passenger tramways, asdefined in C.R.S. § 25-5-702(4), by anyski area operator, as defined in C.R.S. §33-44-103(7), or any person fabricatingconstructing, assembling, or installing apassenger tramway for a ski area operat-or.

17. Property Excluded from the Use Tax:The property subject to the use tax rate in-crease shall not include the following:

a. The storage, use or consumption of anytangible personal property the sale ofwhich is subject to a retail sales tax leviedand imposed by the County; and

b. The storage, use or consumption of anytangible personal property purchased forresale in the County, either in its originalform or as an ingredient of a manufac-tured or compounded product, in the regu-lar course of a business; and

c. The storage, use, or consumption oftangible personal property brought into theCounty by a nonresident thereof for hisown storage, use, or consumption whiletemporarily within the County; however,this exemption does not apply to the stor-age, use, or consumption of tangible per-sonal property brought into this state by anonresident to be used in the conduct of abusiness in this state; and

d. The storage, use, or consumption oftangible personal property by the UnitedStates government or the State of Color-ado, or its institutions, or its political subdi-visions in their governmental capacitiesonly or by religious or charitable corpora-tions in the conduct of their regular reli-gious or charitable functions; and

e. The storage, use, or consumption oftangible personal property by a person en-gaged in the business of manufacturing orcompounding for sale, profit, or use anyarticle, substance, or commodity, whichtangible personal property enters into theprocessing of or becomes an ingredient orcomponent part of the product or servicewhich is manufactured, compounded, orfurnished and the container, label, or thefurnished shipping case thereof; and

f. The storage, use, or consumption of anyarticle of tangible personal property thesale or use of which has already beensubjected to a sales or use tax of anotherstatutory or home rule county equal to orin excess of that levied and imposed bythe County. The credit shall be grantedagainst the use tax rate increase with re-spect to a person's storage, use, or con-sumption in the County of tangible person-al property purchased by him or her in theprevious statutory or home rule county.The amount of the credit shall be equal tothe tax paid by him or her by reason of theimposition of a sales or use tax of a previ-ous statutory or home rule county on hisor her purchase or use of the property.The amount of the credit shall not exceedthe use tax rate increase levied and im-posed by this Resolution; and

g. The storage, use, or consumption oftangible personal property and householdeffects acquired outside of the County andbrought into it by a nonresident acquiringresidency; and

h. The storage or use of a motor vehicle ifthe owner is or was, at the time of pur-chase, a nonresident of the County and heor she purchased the vehicle outside ofthe County for use outside the County andactually so used it for a substantial andprimary purpose for which it was acquiredand he or she registered, titled, and li-censed said motor vehicle outside of theCounty; and

i. The storage, use, or consumption of anyconstruction and building materials andmotor and other vehicles on which regis-tration is required if a written contract forthe purchase thereof was entered into pri-or to the effective date of the use tax rateincrease; and

j. The storage, use, or consumption of anyconstruction and building materials re-quired or made necessary in the perform-ance of any construction contract bid, let,or entered into at any time prior to the ef-fective date of this Resolution; and

k. The sale or purchase of gasoline anddiesel fuels as statutory counties in Color-ado have no authority of whatsoever kindor nature to impose a use tax upon thesecommodities.

18. Exemptions from Use Tax: Thereshall be exempt from the use tax rate in-crease the sale of all of the tangible per-sonal property and services which are ex-empt under Part 7 of Article 26 of Title 39,C.R.S., which exemptions are incorpor-ated by reference into this Resolution as iffully set forth herein, expressly includingthe exemption for sales of food as definedand as set forth in C.R.S. § 39-26-102(4.5), and as exempted from statesales tax pursuant to C.R.S. § 39-26-707(1)(e), the exemption for sales andpurchases of electricity, coal, wood, gas,including natural, manufactured and lique-fied petroleum gas, fuel oil or coke, sold tooccupants of residences as set forth inC.R.S. § 39-26-715(1)(a)(II), (fuels used inproviding residential l ight, heat andpower), the exemption for sales and pur-chases of machinery or machine tools inexcess of five-hundred dollars, as set forthin C.R.S. § 39-26-709(1)(a)(II), and theexemption for components used in theproduction of alternating current electricityfrom a renewable energy source, as setforth in C.R.S. § 39-26-724.

19. Motor and other Vehicle Use Tax Col-lection: The use tax rate increase shall beapplicable to every motor and othervehicle purchased at retail on which regis-tration is required by the laws of the Stateof Colorado, and no registration shall bemade of any motor or other vehicle forwhich registration is required and no certi-ficate of title shall be issued for suchvehicle or for a mobile home by the Color-ado Department of Revenue or its author-ized agent until any tax due upon the stor-age, use, or consumption thereof hasbeen paid. The use tax rate increase shallbe collected by the County Clerk and Re-corder, as the authorized agent of the Col-orado Department of Revenue. The pro-ceeds of the use tax rate increase shall bepaid to the County periodically in accord-ance with an agreement entered into byand between the County and the Color-ado Department of Revenue concerninguse tax collection.

20. Construction and Building MaterialsUse Tax Collection: Collection of reven-ues generated by the use tax rate in-crease on construction and building ma-terials shall be administered at the direc-tion of the Board. The use tax resultingfrom the use tax rate increase may bepaid by estimate through the payment ofthe tax at the time permits are issued forbuilding and construction. As an alternat-ive to the estimate procedure providedabove, payment of the use tax resultingfrom the use tax rate increase may bemade by the filing by any applicant for abuilding permit of an affidavit stating thatthe applicant intends to purchase all build-ing and construction materials necessaryfor the project described in the buildingpermit application from a licensed retailerlocated within the County. Every buildingpermit applicant who utilizes the alternat-ive procedure provided above shall main-tain and preserve detailed purchase andreceipt records which shall be subject toinspection and audit by employees of theBoard, and any unpaid taxes due shall besubject to collection. The collection andadministration of the use tax rate increaseshall be performed at the direction of theBoard in substantially the same manneras the collection, administration and en-forcement of the use tax of the state ofColorado.

PART FOUR: USE OF TAX REVENUESRESULTING FROM INCREASE IN THESALES AND USE TAX RATE AND PAR-TIAL REDUCTION BY SUNSET OF THESALES TAX AND USE TAX RATE IN-CREASE

21. Public Safety Critical Needs: Effect-ive January 1, 2013 and continuingthrough December 31, 2020, the Countyshall expend all revenue generated fromthis sales and use tax increase for the pur-poses, listed on attached Exhibit A, andfor no other purposes.

21.1 LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

21.2 CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

21.3 EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

22. Sunset of Sales and Use Tax Rate In-crease: On January 1, 2020, the twentythree one hundredth of one cent ($.0023)sales and use tax rate increase shall ter-minate by operation of law, and withoutthe need for any action by the County.

23. Distribution of Proceeds of Sales andUse Tax Rate Increase: In order to carryout the purposes expressed in Para-graphs 20, above, and pursuant to C.R.S.§ 29-2-104(2), the County shall retain allrevenue generated by this sales and usetax increase for the sole and exclusive usefor the purposes described in Paragraph20.

24. Exclusive Use of Proceeds of Salesand Use Tax Rate Increase: The pro-ceeds of this sales and use tax rate in-crease shall only be used for the pur-poses expressed in Paragraph 20, above,and for no other purposes.

25. No Conflict with Sales and Use TaxThat May be Levied By Certain Govern-mental Entities: With the adoption of Sen-ate Bill 08-128 by the 2008 Colorado Gen-eral Assembly that repealed in its entiretySection 29-2-108, C.R.S., the County’s in-crease in its sales and use tax rate doesnot interfere with or render ineffective orunenforceable the sales and use tax ratesimposed by the State of Colorado and byany municipality, multi-jurisdiction entity oragency located within the County.

26. Maintenance of Effort: In addition tothe amounts provided to the Sheriff’s Of-fice from this sales and use tax increase,effective January 1, 2013, and for eachfiscal year thereafter, the County shall ap-propriate for the Sheriff’s office not lessthan the ongoing amounts appropriatedfor the Sheriff’s office statutorily man-dated services in the unrestricted generalfund budget as stated in the County’s2012 Original Adopted Budget, providedthat the total unrestricted general fund forthe year is not less than the total unrestric-ted general fund in the County’s 2012 Ori-ginal Adopted Budget

27. Citizen’s Advisory Committee to Re-view All Revenue and Expenditures: Anadvisory committee comprised of citizensappointed by the Board of County Com-missioners shall review revenue from thissales and use tax increase and expendit-ures on an annual basis and make a pub-lic report to the Board of County Commis-sioners during a regular meeting.

PART FIVE: ELECTION REQUIRE-MENTS

28. Submission to Electors: Pursuant toC.R.S § 29-2-104(3), this sales and usetax rate increase Proposal as set forth inthis Resolution shall be referred to the eli-gible electors of El Paso County at theGeneral Election to be held Tuesday,November 6, 2012, and being referred toherein as the November 2012 GeneralElection. The ballot issue to be submittedto the eligible electors shall be substan-tially as set forth on attached Exhibit A,which Exhibit A is incorporated by refer-ence into this Resolution as if fully setforth herein.

29. Publication of Resolution: The CountyClerk and Recorder is hereby authorizedand directed to publish the text of this pro-posal for sales tax and use tax increasefour separate times, a week apart, in theofficial newspaper of the county and eachcity and incorporated town within thecounty.

30. Conduct of Election: The electionshall be held, conducted and the resultsthereof shall he determined, so far aspracticable, in conformity with the provi-sions of the Colorado Uniform ElectionCode of 1992 as set forth in Articles 1through 13, inclusive, of Title 1, C.R.S.

31. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot is-sue contained on Exhibit A attached tothis Resolution is hereby determined to bethe text of the ballot issue itself set forthon attached Exhibit A.

32. Authority to Effectuate Resolution:The officers, employees and agents of theCounty are hereby authorized and direc-ted to take all action necessary or appro-priate to effectuate the provisions of thisResolution in accordance with Coloradolaw.

PART SIX: MISCELLANEOUS

33. Effective Date-Applicability: Upon ap-proval at the November 2012 GeneralElection, this Proposal shall become ef-fective and in force immediately, subject tothe terms and conditions as set forth inthis Resolution, and shall remain effectiveunless otherwise repealed according toColorado law; provided, however, that theprovisions of this Resolution calling theelection on the ballot issue set forth on Ex-hibit A shall take effect immediately uponthe passage of this Resolution by theBoard.

34. Statutory References: All statutorycitations in this Resolution shall be con-strued to refer to the Colorado RevisedStatutes, 2012 referred to above asC.R.S., and as the same may be fromtime to time amended.

35. Amendments: Unless otherwise re-quired by Colorado law, the provisions ofthis Resolution may be amended by resol-ution of the Board, and such amendmentsneed not be submitted to the qualified re-gistered electors of the County for theirapproval, except that Paragraphs 20, 21,22, 23, 26, 27, and 28 (however, Para-graph 28 may be partially amended asprovided for in said Paragraph 28), above,may not be amended without submissionof the appropriate ballot issue or questionto the eligible electors of the County andin accordance with Colorado law.

36. Severability: If any section, paragraph,clause or provision of this Resolution shallbe adjudged to be invalid or unenforce-able, the invalidity or unenforceability ofsuch section, paragraph, clause or provi-sion shall not affect any of the remainingsections, paragraphs, clauses or provi-sions of this Resolution. It is the intentionof the Board that the various parts of thisResolution are severable.

37. Section Headings: Section headingsare for convenience only, and shall not ex-press or imply or have any bearing uponthe interpretation of the specific section inquestion.

DONE AND SIGNED this 9th day of Octo-ber, 2012, at Colorado Springs, Colorado.

BOARD OF COUNTY COMMISSIONERSATTEST: OF EL PASO COUNTY, COL-ORADO

By: s/ Wayne W. WilliamsCounty Clerk and RecorderBy: s/ Amy LathenAmy Lathen, Chair

EXHIBIT A – BALLOT LANGUAGE

SHALL EL PASO COUNTY TAXES BEINCREASED BY APPROXIMATELY $17MILLION ANNUALLY TO DIRECTLYFUND THE URGENT PUBLIC SAFETYNEEDS IDENTIFIED BY EL PASOCOUNTY SHERIFF TERRY MAKETA,THE CHIEF LAW ENFORCEMENT OFFI-CIAL SERVING ALL RESIDENTS OFTHE CITIES, TOWNS AND UNINCOR-PORATED AREAS WITHIN THE BOUND-ARIES OF EL PASO COUNTY, AS CRIT-ICAL TO PERFORMING HIS STAT-UTORY OBLIGATIONS TO ALL EL PASOCOUNTY RESIDENTS, BY INCREAS-ING THE COUNTY'S SALES AND USETAX RATE BY TWENTY-THREE HUN-DREDTHS OF ONE CENT ($0.0023) PERDOLLAR PURSUANT TO PART 1 OFARTICLE 2 OF TITLE 29, COLORADOREVISED STATUTES; WHICH NEEDSARE SPECIFICALLY IDENTIFIED IN THEAREAS OF LAW ENFORCEMENT,CRIMINAL JUSTICE AND EMERGENCYRESPONSE, WITH ALL REVENUESGENERATED TO BE RESTRICTED TOTHE FOLLOWING AND USED FOR NOOTHER PURPOSE:

1. LAW ENFORCEMENT NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL PATROLDEPUTIES, INVESTIGATORS AND CI-VILIAN SUPPORT STAFF• CONDUCTING FIRE AND CRIMINALINVESTIGATIONS• REPLACING OBSOLETE AND FAIL-ING COMMUNICATION EQUIPMENT• PURCHASING AMMUNITION, FUELAND OTHER OPERATIONAL SUPPLIESAND EQUIPMENT

2. CRIMINAL JUSTICE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL DETENTIONDEPUTIES, CIVILIAN SUPPORT STAFFAND COURT TRANSPORT PERSONNEL• CONDUCTING CRIMINAL EXTRADI-TION• REPLACING AGING VIDEO SURVEIL-LANCE AND VIDEO VISITATION SYS-TEMS AT THE COUNTY JAIL• PURCHASING OPERATIONAL EQUIP-MENT AND SUPPLIES• ADDRESSING ADDITIONAL SECUR-ITY, SAFETY, OPERATIONS AND MAIN-TENANCE COSTS AT THE COUNTYJAIL

3. EMERGENCY RESPONSE NEEDS• HIRING, EMPLOYING, TRAINING ANDEQUIPPING ADDITIONAL EMERGENCYPLANNING AND OPERATIONS STAFFAND FUNDING EMERGENCY RE-SPONSES• CONSTRUCTING AN EMERGENCYSERVICES VEHICLE RESPONSE CEN-TER• PURCHASING A WILDLAND FIRETRUCK AND ADDITIONAL FIRE ANDEMERGENCY SERVICES EQUIPMENT

WITH THE SHERIFF REQUIRED TO RE-PORT ANNUALLY TO THE CITIZENS OFEL PASO COUNTY ALL REVENUESAND EXPENDITURES RESULTINGFROM SUCH TAX INCREASE; AND ACITIZENS’ ADVISORY COMMITTEE TOREVIEW ALL REVENUES AND EX-PENDITURES RESULTING FROM SUCHTAX INCREASE; WITH ALL REVENUESGENERATED AND THE EARNINGS ONSUCH REVENUE TO BE COLLECTEDAND SPENT EACH YEAR WITHOUTLIMITATION BY THE REVENUE ANDSPENDING LIMITS OF, AND WITHOUTAFFECTING THE COUNTY'S ABILITYTO COLLECT AND SPEND OTHER REV-ENUES OR FUNDS UNDER, ARTICLE X,SECTION 20 OF THE COLORADO CON-STITUTION; WITH SUCH SALES ANDUSE TAX INCREASE BEING COLLEC-TED, ADMINISTERED AND ENFORCEDPURSUANT TO EL PASO COUNTYBOARD OF COUNTY COMMISSION-ERS RESOLUTION NO. 12-309; WITHSALES OF GROCERY FOOD ITEMS,PRESCRIPTION MEDICATIONS, FUELDFOR RESIDENTIAL UTILITIES ANDOTHER GOODS AND SERVICES IDEN-TIFIED IN RESOLUTION NO. 12-309 BE-ING EXEMPT FROM SUCH SALES ANDUSE TAX INCREASE; WITH THE UN-DERSTANDING THAT THE SHERIFFCAN AT ANY TIME RECOMMEND TOTHE BOARD OF COUNTY COMMIS-SIONERS A REDUCTION OR ELIMINA-TION OF SUCH SALES AND USE TAXINCREASE; AND WITH AN EIGHT-YEARSUNSET PROVISION, SUCH SALESAND USE TAX INCREASE TERMINAT-ING WITHOUT THE NEED FOR FUR-THER ACTION ON JANUARY 1, 2021?

Legal Notice No.: 932008First Publication: October 17, 2012Last Publication: November 7, 2012Publisher: The Tribune

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Time to winterize sprinkler systems Homeowners must take steps to prevent pipes from bursting By Lisa Collacott [email protected]

The recent cold temperatures are a reminder to resi-dents that it’s once again time to winterize the sprinkler systems.

With the nights getting colder and temperatures dip-ping at or below the freezing mark, which is 32 degrees, homeowners need to drain their sprinkler systems to avoid busted pipes.

“The nights are dipping down and it’s probably going to be time to blow out those irrigation systems,” Randy Gillette, manager at Woodmoor Water and Sanitation district, said.

Gillette said people need to shut off the irrigation systems but just shutting off the water won’t drain the water lines if they’re underground sprinkler systems. He said typically an air compressor can be hooked up to the connection to force the water out.

“If you just leave the water in the line it still stands the chance when it freezes (that) it’s going to expand and it can still crack the piping underground,” Gillette said.

Hoses need to be disconnected from the outside fau-cet as well because if there is water in the hose that can create a problem as well.

When water freezes it expands and will burst, similar to putting a soda can in the freezer. When pipes freeze it can mean water in the basement but Gillette said on an irrigation system most people won’t know they have burst pipes until next season when they turn the sprin-kler system back on.

“You’ve got water coming out of the ground instead of the sprinkler heads or if it’s not a real big crack then you’re wasting water. It’s going out of the crack instead of all of it going out of the sprinkler head,” Gillette said. “Then homeowners are digging up pipes and having to

replace them before they can fi re off their irrigation sys-tems.”

Replacing busted pipes and digging up landscaping to get to the pipes can be very costly to homeowners.

The National Weather Service has already issued freeze warnings across the state. Local water districts are reminding residents to drain their irrigation systems by posting notices, sending e-blasts and reminders in newsletters that accompany water bills.

For more information on draining the sprinkler sys-tem contact the local water district.

With temperatures getting colder it’s time for homeowners to winterize their sprinkler systems to prevent busted pipes. Replacing busted pipes can be costly. Irrigation systems must be shut o� and hoses must also be discon-nected. Photo by Lisa Collacott

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Mail-In Ballots Election material mailed Monday Special to the Tribune

The fi rst wave of Mail-In Ballots for the 2012 Presidential Election were mailed today by the El Paso County Clerk & Re-corder’s Election Depart-ment. Monday 202,948 ballots were mailed to the

voters of El Paso County who requested a Mail-In Ballot. This number is a 35 percent increase from four years ago when the Coun-ty mailed just over 151,000 Mail-In Ballots for the en-tire election time period.

It is not too late to ap-ply for a Mail-In Ballot if a voter still wishes to re-quest one. The deadline to apply for a Mail-In Bal-lot is Tuesday, October 30.

Page 16: Tri-Lakes Tribune 101712

16 The Tribune October 17, 201216-COLOR

Helping orphans, elderly has long-term benefits Two Palmer Lake women bring cheer to Pine Ridge Reservation By Norma Engelberg [email protected]

A back-roads drive through South Da-kota brought a Palmer Lake woman face to face with destiny.

Sixteen years ago, Anne Shimek was driving back from a week-long wagon-train excursion in North Dakota.

When she decided not to drive the In-terstate and to instead drive through the Lakota Sioux Pine Ridge Reservation she saw a sign that said Lone Man School.

“I am a retired teacher,” she said. “So I decided to stop and talk to the teachers.”

While she was speaking to the teach-ers, one of them asked a little girl named Jennifer why she was there that day and her sister was there the day before.

“The girl said it was because they only had one pair of shoes between them,” Shimek said. “That got me right in the heart. I went home and gathered items for the children and mailed them to the school.”

While Shimek was fi nding her call-ing on reservation back roads, her friend Mary Little Deer Glenn, whose father and grandmother are members of the Choc-taw Nation, was dreaming about her call-ing.

“I kept having this dream about a man and a woman walking across a prairie leading a group of children,” she said. “I called the Bureau of Indian Affairs to see if they could help me fi nd the people I was dreaming about.”

When she described the people in her dream, they told her it sounded like Mel-vina and Louie Winters who just opened the Children’s Village orphanage in the same part of the Pine Ridge Reservation where the Lone Man School is located.

It was the them she dreamed about and the rest is history.

“I think that I have learned from this that when what you’re doing is right God helps you do it,” Little Deer Glenn said.

The two women, who have lived in Palmer Lake for 18 years, gather clothing, bedding, shoes and other necessities for delivery to the reservation in the summer but in the winter they’ve vowed to pro-vide one new Christmas gift to each child at Children’s Village.

“We ask for help from local organiza-tions, our neighbors and friends and oth-ers,” Shimek said. “This community is so generous.”

“If we collect more presents than we need, the children share with children outside the orphanage,” Little Deer Glenn said. “Those children might even be worse off than the children in the Chil-dren’s Village who at least don’t go to bed hungry.”

The children have benefi tted deeply from the gifts. “When we started, only 30 percent of the children graduated from high school,” Little Deer Glenn said. “Now, 83 percent graduate from high school and 54 percent of those go on to college.”

The two women also ask people to fi ll shoeboxes with items for older people, mark them male or female and wrap them to give to the elderly.

Little Deer Glenn said part of their mis-sion changed about 12 years ago when 12 grandmothers on the reservation froze to death in a single winter. “

To make sure that never happens again, we have been collecting and send-ing blankets,” she said. “We’ve sent so

many blankets that I’m surprised you can’t see them from here.”

The reservation elders have also re-furbished an unused building as a place where elderly men and women can stay each winter.

“In winter the snow gets so deep that no one can get out to their homes to help them,” Shimek said. “Now they can stay warm and well-fed all winter.”

To help the pair with their mission to

bring warmth and good cheer to those who are in need, call them at 719-481-3548.

Besides new gifts for the orphans and shoeboxes for the elderly, donations of gently used clothing and other items are welcome.

Donations of cash can be used to off-set the cost of getting the donated items to the reservation. All donations are tax deductible.

Mary Little Deer Glenn, who is almost 80 years old, makes an appeal to members of the Monument Homemakers Club for new presents for children in the Children’s Village orphan-age on the Pine Ridge Reservation in North and South Dakota. Every year, she and her friend Anne Shimek get the names of children in the village and, with help from the local community, make sure each has a new Christmas present. Photo by Norma Engelberg

‘Wopila Tanka’ means Thank you very much in the Lakota language. Every year, the children in these pictures taken on the Pine Ridge Reservation in North and South Dakota say Wopila Tanka to the generous people in the Tri-Lakes area who send them new Christmas presents in the winter and gently used clothing, shoes and other necessities in the summer. Courtesy photos

Mary Little Deer Glenn, left, and Anne Shimek have lived in Palmer Lake for 18 years. For 16 of those years, they have been doing their parts with help from the community to relieve abject poverty of orphans and the elderly on the Pine Ridge Reservation in North and South Dakota. Photo by Norma Engelberg

THINGS TO DO IN YOUR COMMUNITY OCT. 18

RAILROADS OF the Pikes Peak Region. Mel McFarland presents an evening of railroad history at 7 p.m. Oct. 18 at Palmer Lake Town Hall, 28 Valley Crescent, Palmer Lake. Mel describes seven railroads that served the Pikes Peak region a hundred years ago, some that came through Palmer Lake. Almost all of them are gone now. The event is presented by the Palmer Lake Historical Society. It is free, and refreshments will be provided. The early railroads were responsible for the growth of a number of town and commercial industries in the area, speci� cally on the Palmer Divide. While towns like Monument and Palmer Lake grew and survived, others like Husted faded into memory. The same can be said about industries such as the timber, potato, and ice

industries. The early railroads moved large amounts of lumber, ice, and agricultural goods from the area. However, as some of the railroads faded into history, so did the local industries they supported. Visit www.palmerdividehistory.org.

OCT. 18-20

“GREASE.” PINE Creek Theatre will perform “Grease” at 7:30 p.m. Oct. 18 and 7 p.m. Oct. 19-20 at the school. Tickets are $13 for adult, $8 for ages 12-18 and ages 60 and older, and $6 for children younger than 12. Purchase reserved seating at www.pinecreektheatre.org.

OCT. 31

RECIPE CONTEST. The Villa Palmer Lake announces its � rst

Italian cuisine recipe contest. If you have an Italian recipe that includes fall vegetables, incorporates the idea of fall harvest or is simply the best Italian comfort food you can think of, then this recipe contest is made to order. Recipes must be submitted by Oct. 31. All entrants should include their full name, e-mail address, telephone contact information (day and evening) and mailing address as a part of their entry. A photo of each submitted recipe is welcome, although not required. Recipe entries should be submitted to [email protected].  If entrants do not have access to the Internet, they can print their recipe along with their personal information and mail to: The Villa Palmer Lake, PO Box 163, Palmer Lake, CO 80133. Mail-in entries must be postmarked by Oct. 25, and received by Oct. 31 to be considered. Multiple winners may be selected depending

on the number and variety of recipes entered. Visit http://www.thevillapalmerlake.com/about/recipe-contest for details. 

NOV. 1

CRAFT SHOW. The 48th annual Black Forest Arts & Crafts Guild Fall Show & Sale is from 9 a.m. to 8 p.m. Nov. 1-3 and from 10 a.m. to 2:30 p.m. Nov. 4 at the Black Forest Community Center. More than 80 artisan and culinary members will sell handmade Christmas ornaments, decorations, jewelry, ceramics, soaps and candles, baby items, jams and jellies, baked goods and much more. Admission is free. Only guild members are allowed to sell. A portion of all sale proceeds will bene� t the Black Forest Arts & Crafts Guild Scholarship Fund and the Black Forest community. Due to � re regulations, no strollers are allowed.