|
<br />.l~i;J."1 ~O .Lor,). 'to J'l\..A. .)U.).........,..,..
<br />
<br />j.JV<w-..-.6' .............. _ _ ........ ""'......__
<br />
<br />ct- -:..
<br />A
<br />
<br />.~
<br />
<br />. .
<br />
<br />nn'BllGOVERNMBN'l'AL ~(;RBBMENT FOR car.LBCTION OF COON'l'Y 'OSE TAXES
<br />BS1'WEBN BOt7LDBR C01JN'l'Y AND CI'l'Y OF LOtJISVILLE
<br />
<br />. THIS INTJmqovimNMENTA[, AGREEMENT, made and entered into this ~ day of
<br />~mM~, .199" by and between the Board of County Commissioners of Boulder
<br />Coun1:y, Co orado (herei:l:1aft~er referred to as the "County"), and the Ci1:y of
<br />Louisville, Colorado, a statutory municipality (hereinafter referred to as the
<br />"City") .
<br />
<br />RECITALS
<br />
<br />1. Pursuant to County Resolution No. 93-174 and Sections 29-2-101, ~
<br />sea., C.R.S., the County enacted a countywide use tax of one-quarter of one
<br />percent (.25'), effecti.ve January 1., 1994, for the privilege'of using or
<br />consuming in the County any construction and building materials purchased at
<br />retail.
<br />
<br />2. Pursuant to Co\mty Resolution No. 94-162 and Section 29-2-l01, ~
<br />~., C.R.S.. the County enaLcted a countywide use tax of one-tenth of one percent
<br />(.lOt), effective January 1,,1995, for the privilege of using or consuming in the
<br />County any construction ~L building materials purchased at retail.
<br />
<br />-.l.l --7'
<br />
<br />r--~\
<br />
<br />3. Se.ction 29-:2-1IJ6 (3) (a>, C.R.S., provides that the aforementioned
<br />countywide UBe taxes. for COllStruction and building materials shall be collected,
<br />admi.nistered, and enforc:ed by the County as provided~ resolution.
<br />
<br />4. County R.esoluti.ons Nos. 93 -174. and 94-1.62, at "2 and 3, provide that
<br />the collection and admiIlist~ration of the countywide use taxes for construction
<br />and building materials shl!Lll be performed at the direction of the Board in
<br />substantially the same trlalUller as 1:he collection, administration and enforcement
<br />of the State of Colorado sales and use tax. Said Resolutions further provide
<br />that the subject use taxes rnay be paid by estimate through the payment of the tax
<br />at the time building pel::-mi1~s are issued.
<br />
<br />S. The City, ils,a statutory municipality, has enacted the City of
<br />Louisville Sales and Use Ta.:1C Ordinance, codified at Chapter 3.20 of the Municipal
<br />Code of the City of Louisville, as amended (hereinafter referred to as the "City
<br />of Louisville Sales and OBl!! Tax Ordinance ,,) .
<br />
<br />6. Given the City'S experience in the collection, administration and
<br />enforcement of its sales and use tax, the County desires to contract with the
<br />City for the collection, adlninistration and enforcement of the County's use taxes
<br />for construction and building materials.
<br />
<br />7 . The City is ag'reeable to rendering such services on the terms and
<br />condi1:ions hereinafter set forth.
<br />
<br />8. This IntergovernmentaiAgreement is authorized pursuant to Section
<br />18, Article XIV of the Colorado Constitution and Sections 29-1-201, et sea.,
<br />'C.R.S.
<br />
<br />NOW, THEREFORE, fo:~ and in consideration of the mutual covenants,
<br />conditions and promises cl::lntained herein, the parties hereto agree hereby as
<br />follows:
<br />
<br />A. SCOPE OF 5ERVICES~.
<br />
<br />1. As agent for the County, the City'assumes the responsibility for and
<br />agrees to:
<br />
<br />-'y
<br />
<br />a. Collect, administer and enforce the countywide use taxes in
<br />the total amount of thirty-five one-hundredths of one percent (.35t) for
<br />the privilege of using or consuming, in accordance with and pursuant to
<br />County R.esolutions :Nos. 93-174 and 94-162, Sections 29-2-10l, et sea.,
<br />
<br />
<br />1r~lV';;
<br />
|