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DocuSign Envelope ID: 32FCE9E9-5ED5-4F57-9E41-1810ECC9FB7E
<br />EIGHTH AMENDMENT TO THE INTERGOVERNMENTAL AGREEMENT
<br />FOR COLLECTION OF COUNTY USE TAX BETWEEN
<br />BOULDER COUNTY AND THE CITY OF LOUISVILLE
<br />This Amendment is effective as of January 1, 2019, between the County of Boulder, Colorado
<br />("Boulder County"), and the City of Louisville, Colorado, a home -rule municipality, (the "City")
<br />and together, the "Parties".
<br />RECITALS
<br />A. Boulder County imposes countywide use taxes pursuant to the authority granted in
<br />Sections 29-2-101, et seq., C.R.S., resolution of the Board of County Commissioners, and with
<br />voter approval.
<br />B. Consistent with Section 29-2-106(3)(a), C.R.S., Boulder County collects,
<br />administers, and enforces its countywide use taxes pursuant to resolution.
<br />C. Boulder County and the City entered into the Intergovernmental Agreement for
<br />Collection of County Use Taxes Between Boulder County and the City effective January 1, 1996
<br />(the `'County Use Tax IGA"), under which the City collects for Boulder County tax on the privilege
<br />of using or consuming in Boulder County any construction and building materials purchased at
<br />retail;
<br />D. Pursuant to the County Use Tax IGA, the City has agreed to collect, administer and
<br />enforce the countywide use taxes in accordance with and pursuant to County Resolutions Nos. 93-
<br />174, 94-162, 99-111, 2000-113, 2001.128, 2003-91, 2003-92, 2004-86 (as revised by 2004-102),
<br />2007-79, 2007-80, 2008-88, 2010-93, 2014-66, 2016-77, 2016-79, 2017-89, 2018-76 and Sections
<br />29-2-101, et sec ., C.R.S., as amended, and the provisions of the City's Sales and Use Tax
<br />Ordinance, which are not inconsistent with the aforementioned Resolutions and state statutes.
<br />E. The Parties have amended the County Use Tax IGA seven times, see First through
<br />Seventh Amendments to the County Use Tax IGA, to revise the amount of use taxes that are
<br />collected to be consistent with Boulder County's imposition of new or extension of existing use
<br />taxes.
<br />F. The City has collected, administered, and enforced the County's use taxes
<br />consistent with the County Use Tax IGA, as amended, since 1996.
<br />G. The current Iist of use taxes imposed by Boulder County, together with the relevant
<br />enacting resolution(s), is provided in the attached Schedule A.
<br />H. The First through Seventh Amendments to the County Use Tax IGA specified any
<br />newly imposed or extended use taxes to be collected, administered, and enforced by the City.
<br />I. It has become the practice of Boulder County to notify the City in or about
<br />December of each year of any newly imposed use taxes or use tax extensions that were passed by
<br />Le [MT #2563]
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