The Board of Lincoln County Commissioners met at 2:00 p.m. on September 5, 2008. The following attended: Chairman Ted Lyons, Commissioners Steve Burgess and Gary Beedy, County Administrator Roxie Devers and Deputy County Clerk Vicki Ware. Kay Christie with The Limon Leader and the Eastern Colorado Plainsman and a number of other Lincoln County residents were in attendance as well.
Chairman Lyons called the meeting to order and led the Pledge of Allegiance.
Tim Andersen, the president of the Limon Chamber of Commerce, acted as a spokesperson for the group asking the commissioners to reconsider their decision to not refer the two percent lodging tax issue to the 2008 General Election ballot. They felt that there were many occasions coming up, such as Limon’s centennial and Hugo’s centennial, that could benefit from the revenues raised by the lodging tax and they didn’t want to push those projects back.
Mr. Burgess stated that he was very concerned that there was not enough time to educate the public so that the measure could be passed. Then the cost of the election would fall to the county. Mr. Andersen felt that they could educate and inform the electorate and get the measure passed through community meetings held throughout the county.
Mr. Lyons asked Mr. Andersen if he had contacted the motel owners in Limon to see how they felt about the issue since it most directly affected them. Mr. Andersen replied that most of the owners do not live in the area, but the managers he spoke with were surprised that there was no lodging tax. Mr. Lyons then asked Mr. Andersen what they would do if the measure failed this year and he said they would try again next year.
After further discussion, Mr. Beedy made a motion to adopt a resolution putting the lodging tax issue on the ballot for the 2008 General Election. Mr. Burgess seconded the motion. Motion carried unanimously.
At a regular meeting of the Board of County Commissioners of Lincoln County, Colorado held in Hugo, Colorado on September 5, 2008, there were present:
Ted Lyons, Chairman Present
Steve Burgess, Vice Chairman Present
Gary A. Beedy, Commissioner Present
Stan Kimble, County Attorney Absent & Excused
Corinne Lengel, Clerk of the Board Absent & Excused
Roxie Devers, County Administrator Present
when the following proceedings, among others, were had and done, to-wit:
A RESOLUTION CONCERNING IMPOSING A TWO PERCENT COUNTY LODGING TAX ON THE PURCHASE PRICE PAID OR CHARGED TO PERSONS FOR ROOMS OR ACCOMMODATIONS AS INCLUDED IN THE DEFINITION OF "SALE" IN SECTION 39-26-102 (11), C.R.S. FOR THE PURPOSE OF ADVERTISING AND MARKETING LOCAL TOURISM; PROVIDING FOR THE CREATION OF THE LINCOLN COUNTY LODGING TAX TOURISM FUND AND FOR THE PLEDGE AND EXPENDITURE OF SAID FUNDS; PROVIDING FOR THE APPOINTMENT OF A PANEL (BOARD) TO ADMINISTER THE LINCOLN COUNTY LODGING TAX TOURISM FUND; AND PROVIDING OTHER DETAILS RELATING TO THE LODGING TAX.
RESOLUTION #691 It was moved by Commissioner Beedy and seconded by Commissioner Burgess to adopt the following resolution:
WHEREAS, Section 30-11-107.5, C.R.S., authorizes the Board of County Commissioners, upon adoption of a resolution, to refer a proposed countywide lodging tax to the registered electors of the unincorporated areas and the municipalities subject to the lodging tax; and
WHEREAS, the Board of County Commissioners of Lincoln County, after being requested to refer a lodging tax question to the registered electors of the county, is of the opinion that it is in the best interest of the residents of Lincoln County that the question of imposing a lodging tax in the amount of two percent be submitted to the voters to allow the voters to determine if the tax should be imposed on the purchase price paid or charged to persons for rooms or accommodations as included in the definition of "sale" in section 39-26-102 (11), C.R.S., and that the revenues generated from such lodging tax be collected, retained and expended solely for the purposes of advertising and marketing local tourism; and
WHEREAS, the Board of County Commissioners of Lincoln County finds that it is in the best interest of the present and future inhabitants of Lincoln County to submit a proposal for a lodging tax on the ballot for consideration by the voters of the county;
NOW, THEREFORE BE IT RESOLVED by the Board of County Commissioners of Lincoln County as follows:
LODGING TAX
ARTICLE I
Section 1: Payment of Tax.
1-1. Any person or entity providing rooms or accommodations as included in the definition of "sale" per Section 39-26-102 (11), C.R.S. shall be liable and responsible for the payment of an amount equivalent to two percent (2%) of all such sales made and shall quarterly, unless otherwise provided by law, make a return to the Executive Director of the Department of Revenue for the preceding tax-reporting period and remit an amount equivalent to the said two percent (2%) on such sales to said Executive Director.
ARTICLE II
Section 1: Use of Countywide Lodging Tax Revenues.
1-1. Revenue collected from such county lodging tax shall be credited to a special fund designated as the Lincoln County Lodging Tax Tourism Fund. The fund shall be used only to advertise and market tourism.
1-2. The lodging tax issue election cost shall be initially paid out of the general fund of the county. If the county lodging tax is approved, the general fund of the county shall be reimbursed out of the Lincoln County Lodging Tax Tourism Fund.
1-3. No revenue collected from such county lodging tax shall be used for any capital expenditures, with the exception of tourist information centers.
ARTICLE III
Section 1: Appointment of Panel (Board). Upon approval of a lodging tax by the registered electors, the County Commissioners shall select a panel (board) of no less than three citizens to administer the Tourism Fund. Members of the panel shall be appointed from the tourism industry within the municipalities or unincorporated areas from which the lodging tax is collected. Where there is an established and proven marketing entity within the county formed for the purpose of advertising and marketing tourism, the panel is encouraged to use that entity, and that entity shall provide an accounting to the panel and to the County Commissioners. The panel, to the extent feasible, shall advertise and market tourism for the benefit of those unincorporated areas and municipalities from which the lodging tax originated.
Section 2: Severability. If any provisions of this resolution or the application thereof to any person or circumstance is held to be invalid, such invalidity shall not affect other provisions or applications of the resolution which can be given effect without the invalid provisions or application, and, to this end, the provisions of this resolution are to be severable.
Section 3: Submission to Registered Electors.
3-1. At the General Election to be held on Tuesday, the 4th day of November 2008, between the hours of 7:00 a.m. and 7:00 p.m., there shall be submitted to the vote of the registered electors of Lincoln County the question herein authorized.
3-2. At said election the official ballot, including absentee and mail ballots, shall state the substance of the question to be voted upon and so stated shall constitute the ballot title, designation and submission clause for each question set forth herein, and each registered elector voting at the election shall indicate his or her choice on the question submitted, which shall be in the following form:
SHALL LINCOLN COUNTY TAXES BE
INCREASED BY A PROJECTED AMOUNT OF $109,000 ANNUALLY BY IMPOSING A TWO PERCENT
"2%" LODGING TAX ON ROOMS OR ACCOMMODATIONS BY ANY PERSON OR ENTITY
RENTING A MOTEL, CAMPGROUND, GUEST RANCH, HOTEL OR SIMILAR ENTERPRISE BEGINNING
JANUARY 1, 2009, WITH SUCH REVENUE TO BE COLLECTED, RETAINED AND EXPENDED FOR
TOURISM PROMOTION, MARKETING AND RELATED ACTIVITIES IN LINCOLN COUNTY,
COLORADO, AND SHALL THE COUNTY OF LINCOLN BE PERMITTED, IN 2009 AND IN EACH
SUBSEQUENT YEAR THEREAFTER, TO COLLECT, RETAIN AND SPEND ALL LODGING TAX
REVENUES RECEIVED BY THE COUNTY PURSUANT TO THE LODGING TAX APPROVED BY LINCOLN
COUNTY VOTERS IN 2008, NOTWITHSTANDING STATE STATUTORY AND CONSTITUTIONAL
LIMITATIONS?
YES
NO
3-3. If a majority of all votes cast at the election shall be for the proposed measure, the measure shall be deemed passed, and the Lincoln County Lodging Tax shall become effective January 1, 2009. The Board of County Commissioners of Lincoln County shall take the appropriate steps to impose and institute the lodging tax as approved by the voters.
3-4. The County Clerk and Recorder shall publish the text of such county lodging tax proposal four (4) separate times, a week apart, in the legal newspaper of the county. The election shall be conducted under the provisions of the Colorado Election Code as set forth in C.R.S. Section 1-7-101 et seq.
Upon roll call the vote was:
Commissioner Burgess, Yes; Commissioner Beedy, Yes; Commissioner Lyons, Yes.
The Chairman declared the motion carried and so ordered.
Board of County Commissioners
of Lincoln County
______________________________________
ATTEST: ______________________________________
__________________________________ ______________________________________
Clerk of the Board
Mr. Andersen told the commissioners that he would keep Ms. Devers informed of the education efforts that they were making. Ms. Devers told Mr. Andersen that they would need to have a designated election official in order to get the Tabor notice information to the County Clerk and Recorder by September 23.
Mr. Beedy gave the other commissioners an agenda for the Technical Advisory Committee meeting on the Colorado Rail Relocation Implementation Study to be held in Denver on September 11. Commissioners are invited to attend that meeting and it was decided that Mr. Beedy and Mr. Lyons would attend.
With no further business, the meeting was adjourned until 10:00 a.m. on September 9, 2008.
______________________________________ _______________________________
Vicki Ware, Deputy County Clerk Ted Lyons, Chairman