TRI LAKES 11.7.12

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November 7, 2012 FreeA Colorado Community Media Publication

Tri-Lakes Region, Monument, Gleneagle, Black Forest and Northern El Paso County • Volume 9, Issue 45

Two menarrested in Woodmoor burglaries Stolen items recovered, facing several charges By Lisa Collacott lcollacott@ourcoloradonews.com

The El Paso County Sheriff’s Offi ce has arrested two suspects involved in a string of burglaries in the Woodmoor area.

Eighteen-year-old Devin Michael Alvarado-Purcell was ar-rested on the charge of attempted burglary of a dwelling with a $10,000 bond. Nicholas Tisdel, 20, was arrested on the charges of attempted bur-glary of a dwelling, pos-session of a schedule-two controlled substance and possession of drug para-phernalia with no bond.

The two men were ar-rested on Oct. 30 after a citizen reported the sus-pects trying to attempt to make entry through a front door at a house in the 1600 block of Old Antlers Way. A deputy responding to the call witnessed the two individuals jumping from a rear balcony of the home and attempting to fl ee. After interview-ing the suspects and serving a search warrant the suspects were found to be in possession of possible stolen items.

There have been several unsolved burglaries in the area recently and upon additional investigating detectives were able to solve four additional burglaries and one criminal trespass of an automo-bile committed by these suspects. More than $53,000 in cash, valuables and prop-erty have been recovered and a number of the items were returned to the victims.

Between Oct. 13 and 25 two separate burglaries occurred while the home own-ers were out of town. In the fi rst burglary jewelry, electronics, food and alcohol were taken. A car was also taken from the garage and later recovered near Roller Coaster Road and Saddlewood.

During the second burglary the sus-pects entered the home by breaking a window in the garage. Gold coins and al-cohol were taken. On Oct. 29 an attempt-ed burglary occurred at a home while the owner was out of town. A window was

Tisdel

Alvarado-Purcell

Burglaries continues on Page 4

Better understanding the predator Students learn about sharks, dissect them in lab assignment By Lisa Collacott lcollacott@ourcoloradonews.com

It’s not a typical school day when the classroom assignment involves dissecting a shark, but that’s just

what students in Palmer Ridge High School’s marine biology class recently did.

Before students cut into the spiny dogfish sharks, they had to iden-tify sections of the outside and then moved onto the actual dissection.

This isn’t the first dissection in the semester-long class.

The students have also dissected squid, clams and sea stars.

“The hands-on is appealing to the kids,” marine biology teacher Diane DeLoux said.

DeLoux feels that dissection is im-portant in helping the students learn about marine life.

In its third year, the elective is of-fered to students to educate them about marine life and help them to gain an understanding for all fish, reptiles and mammals that live in the ocean.

They learn about the whole ecosys-tem of the ocean.

“I think it’s really interesting con-sidering we’re in a land locked state and we are studying animals from the coast,” Courtney Daley, a senior, said. “I love the coast.”

Senior Isabella Espinoza is inter-ested in biology in general.

“I wanted to study different kinds of biology,” Espinoza said of her reasons for taking the class.

DeLoux, who spent three years teaching educational programs at Sea World in San Diego, said after the movie “Jaws” came out people became so fearful of sharks they just started killing them without really knowing anything about them.

“Through education we can show

another side of the shark,” DeLoux said.

“It takes some of the mystery out of it. When (the students) do these dis-sections they get an understanding of why they are such amazing predators. They gain an understanding and re-spect for them,” DeLoux said.

Palmer Ridge High School seniors Morgan Buzzell and Taylor Schnorr and junior Jessica Longshop open up the mouth of the shark to look at the teeth. Students in the marine biology class at Palmer Ridge have dissected clams, sea stars and squids. Photos by Lisa Collacott

Karin Roh opens up the spiny dog� sh shark as Elizabeth Tomlinson looks on and Joe Light compares what they are seeing on the inside of the shark to the book. The students, all seniors, learn about and dissect marine life as part of the marine biology elective class at Palmer Ridge High School.

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‘I think it’s really interesting considering we’re in a land locked state and we are studying

animals from the coast.’Courtney Daley

2 The Tribune November 7, 20122-COLOR

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AFA cadets injured in ‘unacceptable’ activity Special to The Tribune

Cadets participated in an unauthor-ized, unoffi cial practice known as “First Shirt/First Snow” recently that resulted in injuries.

The practice occurs after the fi rst snow of the season when freshmen ca-dets try to throw their cadet fi rst ser-geant in the snow.

The incident, which occurred on Oct.

25, resulted in 27 cadets sustaining in-juries. Six cadets were taken to a local hospital and have since been released. The 21 other cadets received medical attention for bruises and/or lacerations at the cadet clinic. Most cadets did not participate.

Brig. Gen. Gregory Lengyel, Com-mandant of Cadets, upon learning of the incident, immediately disseminated information to the cadets and spoke with all cadets about the incident at two

Commandant’s Calls on Oct. 28.“A relatively small number of cadets

chose to take part in this unsafe activity. This incident was unacceptable,” Lengy-el said. “Our Air Force expects better. I expect better and I’m confi dent the ca-dets will learn and grow from this.”

Lengyel also emphasized with the en-tire Cadet Wing:

Good military units set and enforce high standards and maintain good order and discipline

Incidents of this kind are not in ac-cordance with good order and discipline and they are not condoned in the Air Force

The academy teaches and practices risk management where we analyze the risk for all activities and activities like this are not worth the risk of injury or other serious consequences.

Academy offi cials are investigating the incident and appropriate measures will be taken.

First con� rmed � u hospitalizations in county Special to The Tribune

Three elderly people and an adoles-cent have been hospitalized with infl u-enza in El Paso County according to El Paso County Public Health.

The fi rst case was reported on Oct.9.Public Health urges anyone 6 months

of age and older to get fl u vaccination now. The fl u vaccine is safe and offers the best protection currently available against the fl u.

During the 2011-2012 fl u season 46 people in El Paso County were hospital-ized due to fl u-related symptoms. Flu activity commonly peaks in January or February.

However it can begin as early as Octo-ber and continue to occur as late as May.

The fl u usually starts suddenly and may include the following symptoms:

• Fever (usually high)• Headache• Tiredness (can be extreme)• Cough• Sore throat• Body aches• Diarrhea and vomiting (more com-

mon among children than adults)Having these symptoms does not al-

ways mean that you have the fl u. Many different illnesses, including the com-mon cold, can have similar symptoms.

Those most at risk for developing fl u-related complications are children under two-years of age, the elderly, pregnant women and people with chronic respira-tory disease or who have weakened im-mune systems.

Flu prevention:• Get vaccinated against fl u• Stay home if you are sick with fl u

symptoms. Keep your children home if they are showing signs of illness. You should not return to work or school un-til 24 hours after a fever ends without the help of fever-reducing medicines.

• Wash your hands frequently (with soap and water for at least 20 seconds)

• Cough or sneeze into a tissue or a sleeve

Find a Flu Shot. To locate a fl u shot clinic near you call the Pikes Peak United Way’s 2-1-1 information and referral ho-tline, visit www.immunizecolorado.com or www.elpasocountyhealth.org.

SO MUCH INSIDE THE TRIBUNE THIS WEEK

In it to win it. Thunder in postseason for the � rst time. Page 10

Science Fiction. Local author shares how he became a successful writer. Page 4

MoZaic of Wishes. Community set to help those in need at annual event. Page 7

Going blonde. It takes 100 Lewis-Palmer High School students to produce, `Legally Blonde the Musical.’ Page 8

Expedition 360. DCC students get a lesson in the environment from a guest speaker who trav-eled the globe without using a motor or fossil fuels. Page 9

The Tribune 3 November 7, 20123

AFA cadets injured in ‘unacceptable’ activity Incidents of this kind are not in ac-

cordance with good order and discipline and they are not condoned in the Air Force

The academy teaches and practices risk management where we analyze the risk for all activities and activities like this are not worth the risk of injury or other serious consequences.

Academy offi cials are investigating the incident and appropriate measures will be taken.

Lions roar back into Tri-Lakes area Club restarted in February a� er decades-long absence By Norma Engelberg nengelberg@ourcoloradonews.com

In an area noted for its many civic organizations, a new chapter for Lions Club International has opened in north-ern El Paso County, called the El Paso County Tri-Lakes Lions Club.

“There was a Lions Club here in the Tri-Lakes area but we’re not exactly sure when,” said club President David Prejean, owner of David Prejean Farm-ers Insurance in Monument. “It might have closed down back in the 1970s. I need to do some research.”

The new club started up last February but it didn’t have its ribbon cutting with the Tri-Lakes Chamber of Commerce until Nov.1.

“We’ve been spending our time trying to build membership,” Prejean said. “All service organizations have trouble get-ting members, especially younger ones.”

The Tri-Lakes Lions Club isn’t the only new Lions Club in Colorado.

“The state Lions Club organiza-tion has targeted this area, southeast Colorado, for new clubs in the past few years,” Prejean said. “There’s a new club in Woodland Park, too. We added El Paso County to our name because we wanted to let people know that our club covers more than just the Monument area.”

When it comes to the Lions Club main focus, preserving sight, the Tri-Lakes Li-

ons Club has hit the ground running.“The Lions Clubs started up in the

early 1900s and at that time Helen Keller charged the founders to make sight their primary focus,” Prejean said. “That’s still our primary focus but we do much more.”

Starting in the summer, the club has placed eye-glasses collection boxes around the area and has already col-lected more than 800 pairs of glasses. It also just fi nished screening Lewis-Palmer School District 38 preschool and elementary students for amblyopia, also known as “lazy eye.”

“If you catch lazy eye early enough you can correct it,” Prejean said. “Colo-rado Lions Clubs also sponsor an eye bank and the Eye Institute. We can nom-inate local people who need help with such things as corneal transplants and other vision treatments.”

The club also sponsors eight people to go to Lions Camp in Woodland Park. The camps are for people age 8 to what-ever who have any one or more of a vari-ety of disabilities: physical, visual, hear-ing, developmental, Down Syndrome or autism, for example.

Campers spend one week at the camp

during the summer, paying only $50 per person; the club pays the rest, $450.

“If they don’t have $50 we can help with that too,” Prejean said.

The club members are looking for other ways to help their communities, as well. “We’ll have to conduct a needs survey,” Prejean said. “We’ve already de-cided to sponsor a Girl Scout troop.”

Unlike many of the older Lions Clubs, the Tri-Lakes Lions will not have a Lion-ess group. Women are full members with the same privileges and responsibilities as the men, Prejean said.

Club members meet for an optional dinner at 6 p.m. and the member meet-ing at 7 p.m. on the fi rst Thursday of each month at the Monument Hill Country Club.

For more information about the El Paso County Tri-Lakes Lions Club, its programs and how to join, call Prejean at 719-434-7031 or visit www.e-clubhouse.org/sites/elpasoctl.

On Nov. 1, members of the El Paso County Tri-Lakes Lions Club and the Tri-Lakes Chamber of Commerce had a ribbon cutting at the Monument Hill Country Club to celebrate of bringing back the Lions Club to the Tri-Lakes area earlier this year. Photo by Karen Strensland

David Prejean, owner of David Prejean Farmers Insurance in Monument, is the current president of the new El Paso County Tri-Lakes Lions Club. The club started up in February and has already completed vision screenings for Lewis-Palmer School District 38 preschool and elemen-tary students. Photo by Norma Engelberg

Power outage a� ects D-20 schools Incident causes no major class disruptions By Lisa Collacott lcollacott@ourcoloradonews.com

A power outage affected nearly 10,000 Colorado Springs customers includ-ing some Academy School District 20 schools.

The power outage occurred around 2 p.m. Oct. 29 north of Dublin Boulevard between Interstate 25 and Powers Boule-vard. D-20 schools that were affected in-cluded all Classical Academy campuses, Challenger Middle School, High Plains Elementary School, Eagleview Middle School, Aspen Valley High School, da Vin-

ci Academy, Pioneer Elementary School, Pine Creek High School and the Educa-tion and Administration Center.

Nanette Anderson, spokesperson for D-20, said the schools were without pow-er for anywhere from 30-40 minutes and the outage didn’t cause a major disrup-tion to classes. Parents were notifi ed that buses could be running late because of possible traffi c delays due to traffi c lights being out.

The power outage was caused by an equipment malfunction at the Cotton-wood substation located at Briargate and Union Boulevards according to Colora-do Springs Utilities Spokesperson Nikki Richardson.

Power was restored to all customers by 3:30 p.m.

The Classical Academy, located at 975 Stout Road, was one of several School District 20 schools that were a� ected by a power outage on Oct. 29. About 10,000 Colorado Springs Utilities customers were without power. Photo by File photo by Lisa Collacott

Outage a� ects Monument residents Residents without electricity for 30 minutes By Lisa Collacott lcollacott@ourcoloradonews.com

An afternoon power outage in Mon-ument left customers of Mountain View Electric with no electricity.

About 3,800 customers were affect-ed by the power outage that occurred at 4:25 p.m. on Oct. 30.

Darryl Edwards, member services manager for Mountain View, said pow-er was completely restored by 4:55 p.m.

Edwards said the cause of the power outage was due to equipment failure at the Anderson Substation.

Crews immediately located the problem and worked quickly to get it fixed.

“I think the crews did a great job,” Edwards said, adding that Mountain View Electric apologizes for any incon-venience the outage caused anyone.

THINGS TO DO THROUGH DEC. 17

MATH TUTORING. AfterMath, free math tutoring for all ages and all levels is o� ered from 4-8 p.m. Mondays through Dec. 17 at the Monument Library. No appointments are needed; just drop by for help with math.

NOV. 1-30

DRIVER SAFETY. AARP is o� ering a free drivers safety classroom course from Nov. 1-30 to veterans. The class is open to all veterans regardless of age who serve or have served in the U.S. Army, Navy, Air Force, Marines, National Guard/Reserves or Coast Guard. Their spouses, widows/widowers and children may also take the free class. The AARP driver safety course is the nation’s � rst and largest course for drivers ages 50 and older. Classes are available all over Colorado. To register, call 303-764-5995 or go online at www.aarp.org/drive.

NOV. 10-11

FIREWOOD FUNDRAISER. Wild Blue Animal Rescue & Sanctu-ary will have its � rst Warm Your Heart � rewood fundraiser event from 9 a.m. to 3 p.m. Nov. 10-11 at 5975 Burgess Road in Black Forest. Firewood will be priced at $80 per standard truck bed load for block wood, $100 for split wood, with a $70 price for all active duty or retired military members. Special pricing for smaller trucks and SUVs also is available. A minimum donation of $50 per load is requested and � rewood is pick-up, onsite only. Loading assistance will be available.

NOV. 15

EARLY WEAPONS. The Palmer Lake Historical Society presents “Early Weapons in the Colorado Territory” at 7 p.m. Nov. 15 at the Palmer Lake Town Hall, 28 Valley Crescent, Palmer Lake. Jerry Wlodarek and Johnny Mulligan talk about the weapons that opened the early West, the men who built them and the men who used them. This event is free and refreshments will be served after the presentation. Visit www.palmerdividehistory.org.

NOV. 15-17

MUSICAL. LEWIS-PALMER High School presents “Legally Blonde the Musical” at 7 p.m. Nov. 15-17 and 2 p.m. Nov. 17 at 1300 Higby Road, Monument. Tickets are on sale at www.ShowTix4U.com beginning Nov. 5. Cost is $10 adults, $6 students and senior citizens. Contact Karen Kennedy at 719-488-4720.

NOV. 24

BOOK SIGNINGS. The Covered Treasures Bookstore, 105 Second St. in downtown Monument, welcomes local authors John Dwaine McKenna and Bert Entwistle, who will sign their locally centered books from 11 a.m. to 1 p.m. Nov. 24. McKenna has written “The Whim-Wham Man” and Entwistle has written “The Drift.” Stop by the to meet these authors. Any questions, call 719-481-2665.

DEC. 1

BOOK SIGNINGS. Covered Treasures Bookstore, 105 Second St. in Monument, will host two children’s authors from 9:30 a.m. to 1

p.m. Dec. 1. Kris Abel-Helwig has written the “I Love You” series of gorgeously illustrated books for young children. She will read from her books from until 10 and then will sign books until noon. Barb Tyner, a favorite of our store, has written her � fth title in the Badger the Dog series, “Badger Grows Up.” Tyner will sign her new book along with previous titles in the series from 11 a.m. to 1 p.m. Call 719-481-2665  

DEC. 8

HANDBELL CONCERT. The 11th annual Tri-Lakes community Christmas handbell concert is at 7 p.m. Dec. 8 at Monument Community Presbyterian Church, 238 3rd St., Monument. Features Tri-Lakes Community and MCPC Handbell Choirs with organ/piano, � ute and community artists. No admission charge. Call Betty Jenik at 719-488-3853.

NOV. 10, 17, 24

HISTORY TOURS. The Colorado Springs Pioneers Museum, 215 S. Tejon St., Colorado Springs, o� ers a free tour series at noon every Saturday, highlighting some of our favorite museum stories and artifacts. Call 719-385-5990 or go online at www.cspm.org to reserve your space.

NOV. 7

MEDICAL MARIJUANA discussion. Non-Practicing and Part-Time Nurses’ Association present “Medical and Legal Aspects of Medical Marijuana” from 6:30-9 p.m. Nov. 7 at Immanuel Lutheran Church, 846 E. Pikes Peak Ave., across from the old St. Francis Hospital, Colorado Springs. The speakers will be Jim VanDiest and Susan VanDiest, RN.   

NOV. 8

CHILEAN MINERS’ Rescue. In August 2010, a gold and copper mine in Chile collapsed, trapping 33 miners 2,300 feet under-ground for 69 days. A team of experts from NASA and the Chilean Navy designed and built capsules (also called pods) that were 1.7 feet wide and 12.7 feet tall and named them Fenix (or Phoenix). One pod was lowered into a borehole to extract the miners. This pod became the iconic symbol of this daring and successful rescue mission. After a world tour, the original rescue pod was reproduced for permanent international display, and in 2012, the Chilean Tourist Board selected the Western Museum of Mining & Industry to receive and exhibit this impressive, full scale replica weighing 1,800 pounds. At 6 p.m. Nov. 8, the museum will commemorate this addition to our collection of historically signi� cant mining equipment with an exhibit opening celebration. Whether you followed the story in the news or are an avid mining and engineer-ing fan, come to see this amazing mine rescue device and learn more about the dramatic Chilean mine rescue story that had the whole world holding its breath. Following the opening, stay for the Heritage Lecture on Historic Cold War Uranium Production and its Health E� ects on Workers with guest speaker Ron Elmlinger.  Our space is limited for this free community event, so please reserve your spot today by calling 719-488-0880.mi.org. 

Things to Do continues on Page 9

4 The Tribune November 7, 20124

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)

Monument AcademyMonument AcademyMonument Academy

“HONORING THE HONORABLE”

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Veterans of all service branches are invited to share a special assembly in your honor. Lunch provided for our

veterams following the assembly.Please RSVP to Mrs. Amy Madruga • 481-1950 ext. 1240

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Monday-Thursday 10am-10pmFriday & Saturday 9am-11pmSunday 10am-9pm

Local sci-� writer to appear at library Kevin Anderson will speak at Monument library about how he became a succesful writer By Lisa Collacott lcollacott@ourcoloradonews.com

An aspiring writer only dreams of publishing hundreds of books but au-thor Kevin Anderson made that dream his reality.

Anderson, a science fiction writer, always wanted to write books when he was growing up. He wrote his first novel “The Injection” after being inspired by the movie “War of the Worlds.” His nov-el was about a mad scientist.

Even though his parents tried to talk him out of being a writer he went on to write more than 120 books, with at least 52 being on the national and interna-tional best sellers list.

“I just followed my dream,” Ander-son said.

Anderson will be at the Monument li-brary on Nov. 11 to talk about his dream and the path he followed to becoming a bestselling author.

“I will be talking about how I man-aged to come from a small town and become a successful writer,” Anderson said.

Hailing from a small town in Wiscon-sin, Anderson describes the town as a cross between Norman Rockwell and Norman Bates.

He wanted to hone his craft so for a time he worked as a technical writer.

He would eventually go on to write for Star Wars, Star Trek, X-Files, Super-man and the Dune series.

He has also written the Saga of the Sun series and Clockwork Angels, which is the novel based on the new Rush al-bum.

He has worked with other writers on some books, including his wife Rebecca

Moesta, and he worked with Neil Peart, Rush’s drummer and lyricist on Clock-work Angels.

He currently has a new series, “Dan Shamble, Zombie PI” which is a horror series about a zombie private detective.

“I collected a lot of rejection slips along the way but I never gave up,” An-derson added.

Anderson has been a Monument res-ident for the last 16 years.

Although he travels extensively mak-ing appearances, attending workshops and conventions he wanted to take the time out to talk to aspiring writers in the Tri-Lakes community.

He will be at the Monument library at 2 p.m. Nov. 11.

Copies of his novels will be available to purchase that day with a portion of the proceeds going to the library.

For more information on Kevin An-derson and a list of all the books he has written go to www.wordfire.com.

Kevin Anderson, a well-known science � ction author and Monument resident, will speak at the Monument library on Nov. 11 about how he became a successful writer. Courtesy photo

Four-year-old Olivia Bassett is all ready to � ll her pumpkin with candy during Safe Trick-or-Treat on Halloween in downtown Monument. Every year the downtown merchants o� er a safe alternative for kids to trick-or-treat. Photo by Photo by Karen Stensland

SAFE TRICK OR TREAT

IF YOU GO

WHAT: Author Kevin Anderson appearance

WHEN: 2 p.m. Nov. 11

WHERE: Monument Library, 1706 Lake Woodmoor Dr.

INFO: 719-488-2370 or visit the author’s website at www.word� re.com.

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Burglaries: Residents help thwart break-ins

broken setting off the alarm.

Additionally Wood-moor Public Safety re-ceived two reports from residents who said they found footprints in the snow around their homes leading from the windows to the doors.

Alvarado-Purcell and Tisdel were additionally charged with three counts of second degree bur-glary, two counts of fi rst

degree aggravated mo-tor vehicle theft, criminal mischief, theft and theft by receiving with an addi-tional $10,000 bond.

Chad Forquer, deputy chief of Woodmoor Pub-lic Safety, reminds resi-dents to be aware of their surroundings, make sure doors and windows are locked and look for sus-picious vehicles. He rec-ommends to residents that are going to be out of town to be sure it looks like someone is home.

Residents should have someone pick up their newspapers and have someone check on the house frequently.

If a home has been burglarized residents should report it to the El Paso County Sheriff’s Of-fi ce at 719-520-7111 and Woodmoor Public Safety at 719-488-3600. If a bur-glary is in process they should call 9-1-1 and the WPS offi cer on duty at 719-499-9771.

There will be a com-munity wide meeting at 6:30 p.m. Nov. 13 at the Woodmoor Barn located at 1691 Woodmoor Drive. The sheriff’s offi ce will give a presentation on Neighborhood Watch and child safety. The WPS and Woodmoor Improve-ment Association will be on hand to answer ques-tions.

Burglaries continued from Page 1

The Tribune 5 November 7, 20125

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Local sci-� writer to appear at library

Moesta, and he worked with Neil Peart, Rush’s drummer and lyricist on Clock-work Angels.

He currently has a new series, “Dan Shamble, Zombie PI” which is a horror series about a zombie private detective.

“I collected a lot of rejection slips along the way but I never gave up,” An-derson added.

Anderson has been a Monument res-ident for the last 16 years.

Although he travels extensively mak-ing appearances, attending workshops and conventions he wanted to take the time out to talk to aspiring writers in the Tri-Lakes community.

He will be at the Monument library at 2 p.m. Nov. 11.

Copies of his novels will be available to purchase that day with a portion of the proceeds going to the library.

For more information on Kevin An-derson and a list of all the books he has written go to www.wordfire.com.

Capitol Christmas tree to be displayed at academy Special to The Tribune

The U.S. Forest Service, with help from its nonprofit partner, Choose Outdoors, will bring the U.S. Capitol Christmas tree to Colorado Springs on Nov. 11.

The 73-foot tree will be at the Unit-ed States Air Force Academy’s Falcon Stadium parking lot from 8-10 a.m.

The public is encouraged to dress in holiday ensemble and join in a group photo with the tree at 9 a.m. Santa and Mrs. Claus will also be traveling with the tree so be sure to have the little ones bring their list.

Kum & Go, which recently opened a new store near the stadium, will pro-vide free refreshments to those in at-tendance.

On Nov. 2, the 2012 U.S. Capitol Christmas Tree will be harvested in the White River National Forest, near Meeker. The tree will then be wrapped and transported to Washington, D.C. on a custom-decorated Mack Pinnacle model truck driven by former Sen. Ben Nighthorse Campbell.

The Colorado Springs stop will be one of many along the tree’s 23-day tour across the country on its way to the nation’s capital. All festivities with the tree are open to the public and free for all to enjoy.

As the tree travels the country it will carry a message about sustainable for-estry. In addition, new and unwrapped toy donations will be accepted through Toys for Tots for underprivileged chil-dren this holiday season.

“Colorado Springs welcomes this festive and celebratory tour of the Cap-itol Christmas Tree. As the proud home

of the U.S. Air Force Academy, it is the ideal backdrop for a tree that will grace the lawn of the Whitehouse for all to enjoy during the holidays.

We are humbled to be involved with this gift to our entire country and are pleased to have the opportunity to give back to both our communities and for-ests during our Nov. 11 event,” Colo-rado Springs Visitors Bureau CEO & President Doug Price, said.

Bruce Ward, founder of Choose Outdoors added, “We’re working with city officials and volunteers across the country to make the 2012 U.S. Capitol Christmas Tree tour an unforgettable experience of both giving back and celebrating the holiday season.”Upon arrival in Washington, D.C. the tree will be placed on the west lawn of the U.S.

Capitol and decorated with more than 5,000 ornaments handmade by Colorado children depicting the tree’s theme, “Celebrating the Great Out-doors.”

In early December a tree lighting ceremony will take place and will be available for public viewing through-out the holiday season.

Costs associated with the tree’s transportation and tour events are cov-ered by contributions by individuals, corporations and local communities. Major sponsors include the Colorado Tourism Office, Mack Trucks and The National Association of Convenience Stores.

To track the tree’s route, visit www.CapitolChristmasTree2012.com or fol-low the tree on Facebook, Twitter and Pinterest.

Those attending the event must en-ter through the North Gate of the U.S. Air Force Academy.

Matt Ostrowski, pictured left, and his dad Joe stand in front of the spruce tree in White River National Forest, that will be the 2012 U.S. Capitol Christmas Tree. The two men own Tree Medicine, an Englewood based company. Photo by Courtesy photo

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6 The Tribune November 7, 20126-OPINION

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WE’RE IN THIS TOGETHER

Good old Mose, with missing toesNothing is more dangerous than a

holdover from times past. Refusing to change, such a relic is bound and deter-mined to do things the way they always have, according to his or her own rules and will not go peacefully into the here and now. Which brings our story to the noble life and violent times of Old Mose, `King of the Colorado Grizzly Bears.’

In the area surrounding Black Moun-tain, west of Guffey in Park County, the 1,130-pound `Mose,’ the last known griz-zly bear recorded in the South Park area, preyed on so many cattle that ranchers set and left standing a $500 reward for his hide for over 35 years. The bear, with its signature missing toes on its back paws, was credited with killing at least three men and over 800 cattle.

In 1884, Jake Radcliff and two other hunters by the surnames of Seymour and Cory went hunting for deadly bruin, but Radcliff finished the hunt on the wrong end a bear claw. His companions were able to get him back to a ranch house and call for a doctor. But when the Doc tried to transport Radcliff’s mauled body to Fairplay, he expired enroute. Two other cowboys and `would be hunters’ trying to collect the reward also became the `hunted’ according to legends of the day.

“In 1904 a bear hunter from Idaho came after the famous Mose,” notes Virginia McConnell Simmons in the 1966 book “Bayou Salado: The Story of South

Park.”“Together with a local rancher and

their hunting dogs, they finally brought Old Mose to bay after two months. It took six shots then to kill him. When the carcass was cut up, it was discovered that nearly one hundred bullets had found their mark in the old rogue’s body,” wrote Simmons.

Jack Bell, recounted the story of the great bear’s death in a famous piece for “Outdoor Life” in 1904.

“He died befitting his rank and lay down in his last sleep with imposing grandeur. Just think, after being shot through and through times without number, baited with every device and cunning known to trapper; chased by demon posses of cowboys an ranchers bent on his extermination, and in all this he has met them with superior general-ship, cunning unexcelled, knowledge supreme.”

The four dogs used by professional bear hunter J.W. Anthony (who had killed

at least 40 bears prior to tackling the Old Mose case) were apparently an oddity and object of curiosity to the bear that had eluded hunters and trappers for nearly four decades.

“His taking away is due solely to the years of training of a pack of incompa-rable bear dogs, who know their quarry, his habits, mode of attack, retreat, as well as this animal itself. He was handicapped by this band of intelligent trainers and knew not their circling, pinching, run-ning away tactics. All this was new to the old monarch — the talk of the dogs brought him to a standstill with wonder and amazement. He did not even strike at them, but sat and seemed to ponder and try to unravel and untried quality that he never before been called upon to meet. So he sat and looked and looked, without a growl or even a passing of the murderous paws,” according to Bell’s magazine account.

As the dogs preoccupied the bear, Anthony shot him with a .30-40 car-bine — at least six times, in the jowl, the left shoulder, the face, through the shoulder, and the shoulder again, and perhaps again. Anthony was then forced to reload.

“Looking steadfastly at the man refill-ing the magazine of his rifle for a few seconds, he at last made up his mind that it would be policy to first kill him and then pursue his uninterrupted analysis of

these strange dogs that had the courage to snap at him and tear bunches of fur from his incomparable coat. Slowly he started toward the hunter, never leaving the awkward slow walk of his species. His eyes burned as with fire, and his coming was terrorizing to any but the seasoned bear killer. When at about sixty-two feet away he lowered his head with an unsounded challenge, and as his head was bending low, the hunter drew a bead at the point between the ears, and taking a long breath, gently began pressing the trigger.

Slowly as the mountain pine begins to fall under the woodman’s axe, Old Mose, the terror of all, man and beast alike, began to settle down. Slowly, slowly and with neither sound nor quiver, the massive king gave up his life as he had lived it, in blood and violence. He met his death with honor, willing to the last to measure his great strength and cunning in mortal combat with that of the hunter, who dared to stand before him and dis-pute his reign,” Jack Bell wrote.

And so ends our story. After years of fundraising by the Adams State College Alumni Association and ASC Grizzly Club, the Grizzly Courtyard project was completed in Alamosa about five years ago. The crowning glory of the project is a 12-foot bronze statue of Old Mose, the most dreaded grizzly bear in the entire United States.

What to do with all that candySo Halloween is over and you

have more candy in your house than you know what to do with.

All that candy lying around will just tempt you to eat it and the kids really don’t need that much sugar.

There are ways to get rid of it. One way is to just throw it all in the trash but that probably wouldn’t be a good idea consid-ering the amount of money that people spend when purchas-ing it to pass out to trick-or-treaters.

My friend used to take all the chocolate her kids received Hal-loween night and freeze it.

That way she could just let them have it sparingly over a long period of time.

There is nothing like a Reese’s Peanut Butter Cup or a Snickers bar right out of the freezer!

My kid’s Academy School District 20 school is collect-ing leftover candy to send to soldiers overseas.

A lot of organizations and churches do this.

Our military men and wom-en don’t have the luxury of stop-ping into a convenience store to grab a candy bar so getting care packages filled with candy from back home is a real treat and many of them even share the candy with the children who live in the countries they have been deployed to.

Another idea is just to take it to work. Many of us have offices where customers and clients walk in on a daily basis so it’s nice to have a little bowl of candy sitting out for everyone to help themselves to.

Many dentists buy back can-dy. For every pound of candy that is brought in they will pay $1. Last year a dentist in Shelby Township, Mich. collected 900 pounds of candy.

It wasn’t that he was trying to prevent his patients from getting cavities but rather to donate to those less fortunate who normally can’t afford the luxury of a few pieces of candy. The dentist, while on a trip to Haiti last year, took 50 pounds of the candy with him.

Several websites I came across suggested using some of the candy to decorate cup-cakes, brownies and cookies. The candy can even be used in recipes.

I think it would be a great idea to have a sundae party for the kid’s birthdays or even for the adults and put some of the candy out for toppings.

One idea I came across sug-gested saving the candy for the holidays and letting the kids use it to decorate a gingerbread house.

Of course not all the candy has to be eaten in one way or another. Many websites gave several ideas for arts and crafts projects.

With Thanksgiving coming up a cornucopia can be made and decorated with some of that leftover candy.

Kids can even make their own advent calendar at Christ-mas and put a piece of candy behind the little opening of each date. When they open each date there’s that piece of candy!

So there you have it. A list of ideas for all that candy the kids brought home.

Pendulum swings away from zero tolerance

Zero tolerance has been practiced in American schools for decades but its reign might be coming to an end soon.

This year the Colorado Gener-al Assembly approved Senate Bill 46, the Smart School Discipline Law that states: “state laws must allow school administrators and local boards of education to use their discretion to determine the appropriate disciplinary response to each incident of student misconduct.” Ya think!

We’ve heard the stories: an 8-year-old expelled for having a plastic knife in his lunchbox, a high-school baseball team member expelled for having a baseball bat in his car and the 6-year-old expelled for making a “finger gun.”

According to Consortium to Prevent School Violence “Fact Sheet #3: Zero Tolerance Policies in Schools,” zero tolerance began as part of the drug interdiction programs of the 1970s and ‘80s, which in turn led to the adoption of the federal Gun-Free Schools Act of 1994, which requires any student who brings a firearm to school to be expelled for one year. States and school districts have since broadened the defini-tion of firearms to include other “weapons” such as nail clippers, paper swords and finger guns.

The act allows school admin-istrators to modify the one-year expulsion on a case-by-case ba-sis but legislators seem to have forgotten that part of the law.

As the fact sheet states: “Zero-tolerance policies have gener-ally involved harsh disciplinary consequences such as long-term suspension or expulsion for vio-lations involving drugs, alcohol, aggression and … weapons, but have also been applied to minor or nonviolent violations of rules such as tardiness and disorderly conduct.”

A March 11, 2009, Everyday Psychology article, “Zero Toler-ance Policies: no substitute for good judgment,” summarizes a study by the American Psy-chological Association showing

that zero tolerance policies don’t work. The following is my sum-mary of the article’s summary:

Assumption #1: These policies are needed because school vio-lence is increasing. Reality: There is no evidence that these poli-cies result in fewer disciplinary infractions and school violence, despite some high-profile cases, started dropping even before the policies were created.

Assumption #2: Mandatory and inflexible punishments create consistent discipline. Re-ality: The rules are not enforced evenly. Students of color and students with disabilities are two to three times more likely to be expelled or suspended than white students for the same infractions.

Assumption #3: Removing disruptive students creates a better learning environment. Reality: The more expulsions and suspensions a school has the lower its academic achieve-ment rates.

Assumption #4: Zero-tolerance policies deter repeat offences. Reality: The opposite is true; students punished in this way are more likely to continue to misbehave, drop out of school and fail to graduate.

Assumption #5: Parents and students overwhelmingly support zero tolerance policies. Reality: While some parents and students support zero tolerance in specific cases, many more be-lieve punishment should fit the crime and there should be room for second chances.

The study concludes that orderly, safe schools have more to do with the quality of teachers and school governance than it does with zero-tolerance poli-cies.

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Good old Mose, with missing toes these strange dogs that had the courage to snap at him and tear bunches of fur from his incomparable coat. Slowly he started toward the hunter, never leaving the awkward slow walk of his species. His eyes burned as with fi re, and his coming was terrorizing to any but the seasoned bear killer. When at about sixty-two feet away he lowered his head with an unsounded challenge, and as his head was bending low, the hunter drew a bead at the point between the ears, and taking a long breath, gently began pressing the trigger.

Slowly as the mountain pine begins to fall under the woodman’s axe, Old Mose, the terror of all, man and beast alike, began to settle down. Slowly, slowly and with neither sound nor quiver, the massive king gave up his life as he had lived it, in blood and violence. He met his death with honor, willing to the last to measure his great strength and cunning in mortal combat with that of the hunter, who dared to stand before him and dis-pute his reign,” Jack Bell wrote.

And so ends our story. After years of fundraising by the Adams State College Alumni Association and ASC Grizzly Club, the Grizzly Courtyard project was completed in Alamosa about fi ve years ago. The crowning glory of the project is a 12-foot bronze statue of Old Mose, the most dreaded grizzly bear in the entire United States.

Pendulum swings away from zero tolerance

that zero tolerance policies don’t work. The following is my sum-mary of the article’s summary:

Assumption #1: These policies are needed because school vio-lence is increasing. Reality: There is no evidence that these poli-cies result in fewer disciplinary infractions and school violence, despite some high-profi le cases, started dropping even before the policies were created.

Assumption #2: Mandatory and infl exible punishments create consistent discipline. Re-ality: The rules are not enforced evenly. Students of color and students with disabilities are two to three times more likely to be expelled or suspended than white students for the same infractions.

Assumption #3: Removing disruptive students creates a better learning environment. Reality: The more expulsions and suspensions a school has the lower its academic achieve-ment rates.

Assumption #4: Zero-tolerance policies deter repeat offences. Reality: The opposite is true; students punished in this way are more likely to continue to misbehave, drop out of school and fail to graduate.

Assumption #5: Parents and students overwhelmingly support zero tolerance policies. Reality: While some parents and students support zero tolerance in specifi c cases, many more be-lieve punishment should fi t the crime and there should be room for second chances.

The study concludes that orderly, safe schools have more to do with the quality of teachers and school governance than it does with zero-tolerance poli-cies.

Project grants wishes to those in need Food, toys, money solicited in annual bene� t By Lisa Collacott lcollacott@ourcoloradonews.com

Once again, the Tri-Lakes community can come together to help those in need this upcoming holiday season.

The fi fth annual MoZaic of Wishes will take place on Nov. 16 at the Inn at Palmer Divide.

People can spend a couple hours sam-pling food and wine and get a little holi-day shopping done at the same time.

Admission is free, but anyone who at-tends is asked to bring a gift card, an un-wrapped toy or a monetary donation.

All items will go to benefi t Tri-Lakes Cares holiday program. People are also asked to bring nonperishable food items.

“This is an event we love to partici-pate in as a community project,” Al Fritts, managing partner of the Inn at Palmer Divide, said.

Fritts said there were nearly 100 in at-tendance last year with $1,200 raised as well as 800 pounds of food brought in.

“It’s an opportunity for the community to come in and participate in purchasing items for their holiday gift needs through local vendors and we are big supporters of the businesses that support us,” Haley Chapin, executive director of Tri-Lakes Cares, said. “It’s also an opportunity for us to keep Tri-Lakes Cares in the minds of our supporters during the month of November.”

“It is very well received by the commu-

nity,” Fritts added.There is still a need of vendors for

the event. Chapin said there will be two booths per industry. For example there may be two booths from jewelry vendors; however the two will not be from the same vendor.

If anyone is interested in booth space they should contact Cindy Reilly at 719-321-7416 or cindylreilly@yahoo.com.

The annual Mozaic of Wishes will take place 5:30-8:00 p.m. Nov. 16 at the Inn at Palmer Divide which is located at 443 South Colo. 105.

During last November’s Mozaic of Wishes attendees get a little shopping done while sampling food and wine. The event bene� ts Tri-Lakes Cares holiday program. Courtesy photo

NASA presents `Spot the Station’ Special to The Tribune National Aeronautics and Space Administration

Nov. 2 marked 12 years of continuous human habitation of the Inter-national Space Station. In honor of this anniversary, the National Aeronautics and Space Administration announced a new service to help people see the or-biting laboratory when it passes overhead.

“Spot the Station” will send an email or text mes-sage to those who sign up for the service a few hours before they will be able to see the space station.

When the space sta-tion is visible, typically at dawn and dusk, it is the brightest object in the night sky, other than the moon.

On a clear night, the station is visible as a fast moving point of light, similar in size and bright-ness to the planet Venus. “Spot the Station” us-ers will have the options to receive alerts about morning, evening or both types of sightings.

The International Space Station’s trajectory passes over more than 90 percent of Earth’s popula-tion.

The service is de-signed to only notify us-ers of passes that are high enough in the sky to be easily visible over trees, buildings and other ob-jects on the horizon.

NASA’s Johnson Space Center calculates the sighting information several times a week for more than 4,600 locations worldwide, all of which are available on “Spot the Station.”

To sign up for “Spot the Station,” visit: http://spotthestation.nasa.gov.

For information about the International Space Station and a full list of sightings, visit: http://www.nasa.gov/station

Twelve years ago, Bill Shepherd, Yuri Gidzenko and Sergei Krikalev made history by becoming the � rst crew to live and work on the International Space Station. On Nov. 2, 2000, Expedition 1 docked with the station. From the moment the hatch of their Soyuz spacecraft opened and they entered the � edgling space station, there have been people living and working in orbit, 24 hours a day, seven days a week, 365 days a year. In this photo, Expedition 1 crew members (from left to right) Commander Bill Shepherd, and Flight Engineers Yuri Gidzenko and Sergei Krikalev pose with a model of their home away from home. Photo by Courtesy photo from NASA

8-COLOR-LIFE

Tri-LakesLIFE8 The TribuneNovember 7, 2012

100 LPHS students go `Legally Blonde’ Drama classes present annual fall musical By Norma Engelberg nengelberg@ourcoloradonews.com

Lewis-Palmer High School drama students had all summer to practice the music and lines of this fall’s annual musical, “Legally Blonde the Musi-

cal.”“We always choose the next fall’s musical in April,”

said high school drama instructor Karen Kennedy. “This time we even picked the spring comedy, `Alice in Wonderland.’”

“Legally Blonde” is based on the novel by Amanda Brown and the two hit Metro Goldwyn Mayer movies that featured Reese Witherspoon.

It takes about 100 students to produce the musical, a cast of about 30 actors, a set design and construction

crew and the student orchestra.“We also have a six (member) low-paid adult staff

working with us,” Kennedy said.Even though students knew all summer what the

musical was going to be, they didn’t have auditions un-til school started.

“We downloaded the music and had all summer to practice,” said Michaela Okland, 16, who plays the lead, Elle Woods. “The fi rst audition was for dance and the second was for singing and acting. The musical is very similar to the movies; there are lines from both of them.”

This is her second high school musical and she plans to continue in music and drama past high school.

Colton West, 15, plays one of the musical’s three male leads but not the one who gets the girl, he said. West is also the musical’s dance captain and has been working with Margaret Foy, a professional choreogra-pher who also happens to be a Denver Broncos cheer-leader.

“I had been dancing for a bit in middle school,” West said. “I choiced into Lewis-Palmer from an outside (the district) middle school; I went into drama because it was as close as I could get to dance and I thought it might be a good way to make new friends.”

Students started rehearsals in September. The school puts on a fall musical, a spring drama or com-edy and every other year there is a talent show. Drama class students also put on six to seven shows each year, Kennedy said.

“We choose the plays for next year based on the stu-dent’s strengths,” she said.

“Legally Blonde the Musical” will be presented at 7 p.m. on Nov. 15, 16 and 17 and at 2 p.m. on Nov. 17 only at the Lewis-Palmer High School Auditorium. Tickets are $10 for adults and $6 for students and are available

at www.showtix4u.com or one hour before show times at the door.

Lewis-Palmer High School students Olivia Lingle, 15, Leah Patterson, 15, and Elizabeth Schomburg, 16, play the ‘Greek Chorus’ in ‘Legally Blonde the Musical.’ The school’s spring musical will be presented Nov. 15-17 in the LPHS Auditorium. Photos by Norma Engelberg

Michaela Okland, 16, plays Elle Woods, the lead role in the Lewis-Palmer High School production of ‘Legally Blonde the Musical’ along with Colton West, 15, who plays one of the musical’s male leads. The musical will be presented Nov. 15-17 in the Lewis-Palmer High School Auditorium.

‘I went into drama because it was as close as I could get to dance and I thought it might be a good way to make new

friends.’Colton West

The Tribune 9 November 7, 20129-COLOR

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Michaela Okland, 16, plays Elle Woods, the lead role in the Lewis-Palmer High School production of ‘Legally Blonde the Musical’ along with Colton West, 15, who plays one of the musical’s male leads. The musical will be presented Nov. 15-17 in the Lewis-Palmer High School Auditorium.

Around the world: All for the environment Man shares story of journey By Lisa Collacott lcollacott@ourcoloradonews.com

Imagine making your way around the globe without using any type of motor or fossil fuels. Can’t be done? Think again.

It’s exactly what Jason Lewis did when he became the fi rst person to circumnavigate the earth by human power. He boat paddling, kayaked, swam, walked, cy-cled and inline skated. His journey, Expedition 360, took him 46,505 miles around the globe and took 13 years to complete.

“The journey was two-fold. One was to do a fi rst but we also used it as an educational tool. It was also away to connect children of different cultures,” Lewis said af-ter he spoke to students at Discovery Canyon Campus about his journey.

Lewis, who has spoken at more than 900 schools in 37 countries educating students on environmental re-sponsibility, shared the story of his journey with DCC middle school students Nov. 1. The students have been studying the environment in school and Lewis talked to them about sustainability and their ecological footprint on the earth.

“What can we do differently? Live within our limits of our ecological system. Think about my boat and be aware of how quickly we are using our resources,” Lewis said.

Lewis set out from London with one other person on his team. They built a boat that they could pedal and that would self-right if it capsized. Electricity for their radio and computer was powered by the wind and sun. They ate dehydrated food and used a desalinator pump to convert salt water into drinking water.

They pedaled through storms and had to watch out for ships on the horizon.

“When we actually got the boat in the middle of the ocean it was so quiet,” he said.

Their fi rst stop was Miami and they knew they had arrived before they physically got there because they could smell it. The air was so clean while out on the ocean but once they pedaled closer to Miami they could smell the pollution.

Once they arrived stateside they biked and inline

skated across the country each taking separate routes. Lewis said he hit a snag just outside of Pueblo when a drunk driver hit him from behind. The accident shat-tered his leg and he spent nine months recuperating at a cabin the orthopedic surgeon graciously let him stay in. Once healed Lewis set out for San Francisco then re-sumed boat peddling across the Pacifi c on his own.

Students at DCC were inspired by his journey and it made them think about how they can better take care of the environment.

“I thought it was amazing how he did it without using engines or fossil fuels,” Sixth grader Seth Larabee said.

Larabee said it was good that there are school buses to take kids to and from school but it might help the

environment if more kids walked or rode their bike to school or carpooled which would cut down on the num-ber of buses used.

Lewis left London in 1994 and arrived back in 2007. His expedition took two years to plan. He is an author, award winner and record breaker.

He was the fi rst to cross the Atlantic from Europe to North America by human power, the fi rst to cross North America on inline skates and the fi rst to cross the Pacifi c by pedal power.

He established a nonprofi t to help hospices for those living with Aids and HIV and to help orphanages. For more information on Lewis’ expedition visit www.expe-dition360.com.

Jason Lewis pedals his boat across the ocean. Lewis spent 13 years circumnavigating the earth by human power. He visits schools talking to students about the environment and was at DCC Nov. 1. Courtesy photo

COLD WAR lecture. During the Cold War period of our nation’s history, an arsenal of nuclear weapons and atomic fuel was produced. Many workers, who believed they were patriots contributing to this national security e� ort as uranium miners, became ill due to exposure to radiation and toxins. During this time Ron Elmlinger, RN/MS, served in the United States Navy for 23 years advancing from electronics technician, to engineer, and then strategic nuclear weapons o� cer on submarines. After retirement, he � nished his studies to become a registered nurse and specialized in providing medical care to cold war work-ers. In 2008, Ron founded the nonpro� t Cold War Patriots, organization that assists all energy employees who have become ill from working near radiologic and toxic substances. As part of the Western Museum of Mining & Industry’s continuing Heritage Lecture Series, at 6:30 p.m. Nov. 8, Ron will review this history, the illnesses it caused,  and what his organization does to help workers from this Cold War period. Join us for this important educational presentation. Call 719-488-0880 or email us at RSVP@wmmi.org to secure your spot.

NOV. 10

HISTORY LECTURE. Pikes Peak Regional History Lecture Series presents “Watch Us Grow: Mapping the Historical Geography of Colorado Springs” at 2 p.m. Nov. 10 at the Colorado Springs Pioneer Museum, 215 S. Tejon St., Colorado Springs. Sug-gested donation is $5; free to museum members. RSVP at 719-385-5990 or www.cspm.org.

NOV. 17

NASA EXHIBIT. Colorado Springs Pioneer Museum, 215 S. Tejon St., Colorado Springs, celebrates the opening of a new traveling exhibit, “To the Moon: Snoopy Soars with NASA,” from 10 a.m. to 2 p.m. Nov. 17. The public opening is free. Visit www.cspm.org.

NOV. 24

GOLD ASSAY Process. Gold does not come out of the ground ready to wear.

Join us at the Western Museum of Mining & Industry at 10 a.m. and 1 p.m. Nov. 24 to discover how ore is processed to extract gold. Hands-on learners of all ages will crush and classify ore as they learn the basics of gold ore assaying, determining the value of gold in the rock. This fast moving, interactive assay demonstration will overview the math, mechanics and chemistry of this exciting process along with modern day techniques. Customary admission applies ($8 adults, $7 AAA/military, $6 seniors/students, $4 children 3-12), and reservations are requested. Call 719-488-0880 or email RSVP@wmmi.org to secure your spot.

EXPLORING SPACE. Children’s HiStory Hour: Exploring Space! Is from 10:30-11:30 a.m. Nov. 24 at the Colorado Springs Pio-neer Museum, 215 S. Tejon St. Donations are welcome, but the event is free. The museum is partnering with Cool Science

to explore space through an interactive experience. Participants will read a short story and then participate in a hands-on space activity. Program is appropriate for Pre-K to 3rd grade. Space is limited. RSVP at 719-385-5990 or cspm.org.

DEC. 1

HOLIDAY MAGIC. Children’s Holiday Magic: Home for the Holidays is from 10 a.m. to 3 p.m. Dec. 1 at Colorado Springs Pioneer Museum, 215 S. Tejon St. Event is free; donations are welcome. Visit www.cspm.org/holidaymagic/ for information on activities.

EDITOR’S NOTE: Calendar submissions must be received by noon Wednesday for publication the following week. Send information to calendar@ourcoloradone-ws.com, attn: Tribune. No attachments, please. Listings are free and run on a space-available basis.

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10-COLOR-SPORTS

Tri-LakesSPORTSOUT OF OUT OF OUT OF OUT OF OUT OF OUT OF BOUNDSBOUNDSBOUNDSBOUNDSBOUNDSBOUNDSBY THE NUMBERSNumber of wins for

f o r m e r L e w i s -P a l m e r volleyball

coach (now at Coro-nado) Don Lash. Lash coached Lewis-Palmer from 1978 through 2001, winning state titles in 1993 and 2001. Coro-nado is 22-3 this season and seeded seventh in the Class 4A state tour-nament this weekend.

Team-high rushing yards for P a l m e r Ridge se-nior Winn

Howard in the season fi -nale vs. Pueblo Centen-nial on Nov. 1. Howard led the Bears in rushing this year with 650 yards and three touchdowns.

The score of Palmer R i d g e ’ s f o o t b a l l victory over P u e b l o

Centennial. The Bears fi nished the season 2-8, 2-5 in the Class 4A Foot-hills League.

Number of sets The C l a s s i c a l A c a d e m y v o l l e y -ball team

played in a 3-2 loss to Sterling at the Nov. 3 Class 3A Region 9 tour-nament. The Titans lost the last set 25-12. They fi nished the season 14-10.

The straight set loss the Palm-er Ridge volleyball team had

to Frederick at the Class 4A Region 5 tournament on Nov. 3. The Bears wrapped up their season 10-13.

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

507

yards for P a l m e r Ridge se-nior Winn

100

R i d g e ’ s f o o t b a l l victory over

20-13

10 The TribuneNovember 7, 2012

5

3

DC heads to postseason for � rst time in history � under earn second seed in 3A playo� s By Danny Summers sports@ourcoloradonews.com

COLORADO SPRINGS - An historic football season becomes even more com-pelling when Discovery Canyon com-petes in its fi rst ever-postseason game this weekend.

The Thunder (9-1) - champions of the Class 3A South Central League - earned a No. 2 seed for playoffs and will host No. 15 Pueblo Central (7-3) Saturday at 1 p.m. at District 20 Stadium.

“Central is a tough team,” said Dis-covery Canyon junior quarterback Alec Wirtjes. “I saw them beat The Classical Academy (on Nov. 1) and they looked pretty good.”

The Thunder capped their impressive regular season with a wild 46-41 victory over Coronado (5-5) on Nov. 2 at Garry

Berry Stadium. Wirtjes was a one-man wrecking crew, rushing for a career-high 213 yards and three touchdowns on 23 carries. He also completed 5 of 13 passes for 102 yards, including a 26-yard touch-down to Michael Beiswenger.

Wirtjes led the Thunder on a 68-yard game-winning touchdown drive with just under a minute remaining. It was capped by Adrian Mack’s 2-yard run.

“The Coronado game made us realize we have some fl aws in our game that we have to fi x,” Wirtjes said. “Our pass cov-erage wasn’t that good and our special teams weren’t covering.”

The league championship is the fi rst for Discovery Canyon since winning the developmental league title in 2009. Dis-covery Canyon opened as a school in 2007 with freshmen. The Thunder played a full varsity schedule in 2010 and 2011, going a combined 7-13.

“The last time we won a league title we got T-shirts,” Thunder coach Shawn Mitchell said. “This time we’re playing for a little more.”

Discovery Canyon’s only loss this sea-son came against The Classical Academy (9-1, the No. 4 seed in the playoffs) - 20-15 on Sept. 28.

“We didn’t sneak into the playoffs,” Mitchell said. “We beat some good teams to get here.

“Pueblo Central is a good team. You have to wonder if their seed is truly in-dicative of where they belong.”

Pueblo Central defeated TCA, 14-3, on Nov. 1 to claim a share of the Southern League title. They fi nished the season by winning seven of eight games.

Pueblo Central is a ground-oriented team led by sophomore tailback Nikko Valdez (1,408 yards, 14 touchdowns) and senior fullback Damien Ruybal (578, 10).

“They’re a physical football team,” Mitchell said.

If the Thunder wins, it would play the winner between No. 7 Elizabeth (7-3) vs. No. 10 Silver Creek (8-2). Discovery Can-yon defeated Elizabeth, 15-12 on Sept. 14.

“Elizabeth won seven straight games after we beat them,” Mitchell said.

Discovery Canyon’s Alec Wirtjes breaks free against Coronado last Friday night. The Thunder are in the postseason for the � rst time in school history. Photo by Brian Arnold/COLO-RADO SPORTS PICTURES

Titans earn 4th-overall seed in 3A football playo� s TCA will battle Delta in � rst round contest By Danny Summers sports@ourcoloradonews.com

COLORADO SPRINGS - The Classical Academy football coach David Bervig was busy breaking down fi lm last Sunday after learning his team would play Delta in a fi rst-round playoff game this weekend.

“They’re a good football team,” Bervig said of Delta. “We want to make sure we put ourselves in situation where we can be successful.”

The Titans (9-1) are the No. 4 seed in the Class 3A playoffs. No. 13 Delta (7-3) was the third place team out of the ferocious Western Slope League, which features No. 1 Rifl e (10-0) and No. 9 Palisade (7-3).

The Titans fi nished a three-way tie for fi rst place in the Southern League - its fi rst football title of any kind - and had a nine-game winning streak until dropping the season fi nale to Pueblo Central, 14-3,

on Nov. 1. TCA last made the postseason in 2009 when it fashioned an 8-3 record. The Titans were a combined 8-12 in 2010 and 2011.

“What we’ve done and what we’ve fo-cused on has made the kids focus on more than the scoreboard,” Bervig said. “They play for each other. They care about each other.”

TCA’s dream season took an ominous turn against Pueblo Central (7-3), the No. 15 seed in the 16-team state tournament. That’s when junior quarterback Jantzen Ryals - one of the top quarterbacks in the state - broke his clavicle after a defender fell on top of him. The Titans were trailing 14-3 at the time and never recovered.

Ryals’ numbers this year were impres-sive - 117 of 201 for 1,872 yards and 21 touchdowns. TCA was averaging a whop-ping 37 points per game prior to the Pueb-lo Central game.

Bervig’s son, Austin, a freshman who saw limited action this season, will lead the Titans in the postseason. He has at-tempted just eight passes all season - three

of them going for interceptions.“It defi nitely changes things not having

Jantzen in there,” David Bervig said. “We’re going to fi nd ways to do similar things that give Austin a chance to be successful. He’s been running this offense since fi fth grade. If we give him the ability to manage the game well, I think we’ll be fi ne.”

The Titans will rely on a strong ground game, led by junior Andrew Register (941 yards, 7 touchdowns), and seniors Justin Miller (143, 2) and Alex Willis (139, 2).

Austin Bervig has a bevy of talented re-ceivers, which should make his fi rst start a little easier. Junior Joey Trese (41 recep-tions for 812 yards, 9 touchdowns) is the big playmaker. He is complimented by Willis (26, 6 TDs) and Register (22, 1).

“We want to see ourselves third and short rather than third and long,” David Bervig said. “If we can do that we’ll be suc-cessful.”

If TCA wins, it would likely set up a re-match with No. 5 Pueblo East (8-2), which hosts No. 12 Holy Family (8-2). The Titans defeated Pueblo East 37-33 on Oct. 11.

The Tribune 11 November 7, 201211-SPORTS

Titans earn 4th-overall seed in 3A football playo�sof them going for interceptions.

“It definitely changes things not having Jantzen in there,” David Bervig said. “We’re going to find ways to do similar things that give Austin a chance to be successful. He’s been running this offense since fifth grade. If we give him the ability to manage the game well, I think we’ll be fine.”

The Titans will rely on a strong ground game, led by junior Andrew Register (941 yards, 7 touchdowns), and seniors Justin Miller (143, 2) and Alex Willis (139, 2).

Austin Bervig has a bevy of talented re-ceivers, which should make his first start a little easier. Junior Joey Trese (41 recep-tions for 812 yards, 9 touchdowns) is the big playmaker. He is complimented by Willis (26, 6 TDs) and Register (22, 1).

“We want to see ourselves third and short rather than third and long,” David Bervig said. “If we can do that we’ll be suc-cessful.”

If TCA wins, it would likely set up a re-match with No. 5 Pueblo East (8-2), which hosts No. 12 Holy Family (8-2). The Titans defeated Pueblo East 37-33 on Oct. 11.

Rangers close out season in styleL-P misses playo�s despite 6-4 recordBy Danny Summerssports@ourcoloradonews.com

WOODLAND PARK - Nate Conner, Sean Grundman and the rest of the Lew-is-Palmer High School football team did their part in their regular season finale Nov. 2 at Woodland Park.

A 49-7 victory gave the Rangers a 4-1 record in the Class 3A South Cen-tral League, 6-4 overall. Conner threw a pair of touchdown passes and ran for two others, while Grundman caught a touchdown pass and also ran for a pair of scores.

“We went out with a bang,” Grundman said. “We finished the season out strong winning four straight. I’m really proud of us.”

After the game, players, coaches and family members celebrated on the field and listened to the radio for updates con-cerning the Discovery Canyon vs. Coro-nado football game being played at Garry Berry Stadium in Colorado Springs.

Discovery Canyon won 46-41, knock-ing the Rangers out of the playoff picture.

“The first part of our season was tough, and we wanted it to be that way,” said Lewis-Palmer coach Tony Ramunno. “We didn’t quite have things figured out early. We moved things around and changed our approach. That kinda helped us.

“The kids dialed in. We became error free. We didn’t make many mistakes.”

The Rangers jumped out to a 21-0 first-quarter lead against Woodland Park as Conner threw touchdown passes to Grundman (19 yards) and Jason Chiaren-ze (33 yards). Joe Dell added a 17-yard touchdown run.

Woodland Park (3-7, 1-4) got its only touchdown at the 9:15 mark of the sec-ond quarter when sturdy freshman Matt

Cox rumbled in from five yards.The Rangers used their efficient

ground attack to pummel Woodland Park as Grundman had touchdown runs of 39 and 10 yards, while Conner found the end zone on runs of 6 and 2 yards. Grundman finished with 75 yards on just four carries, while Conner had 34 yards on 11 carries.

Lewis-Palmer rushed for 284 yards as a team on 53 attempts.

“It’s good to finish strong with seniors and go out with a bang,” Conner said. “I’m definitely going to miss it.”

Even senior two-way guard Eric Hud-

son found his way into the backfield, rushing four times for six yards.

Conner completed 10 of 15 passes for 153 yards. In the process he broke his own school record for yards in a season with 1,869.

He threw 16 touchdown passes and nine interceptions. Conner also rushed for 16 touchdowns.

Grundman scored 18 touchdowns - six rushing, 10 receiving and two on kickoff returns. He led the team in receiving with 31 catches for 831 yards (26.8 yards per receptions).

Senior Ricky Anderson led the team

in rushing with 692 yards and six touch-downs. Senior Joe Dell caught 23 passes for 400 yards and five touchdowns, and ran for 144 yards.

Ramunno praised his team - especial-ly the seniors - for playing hard to the last snap.

“What a great bunch. They stuck with it. Coaching them for four years is really rewarding. We’re as tough as anybody that’s in those playoffs. Sometimes things just don’t go as you planned. We’re learn-ing that lesson. Nate Conner is a special quarterback. He had some great kids around him.”

Lewis-Palmer’s Austin Grantham looks to break free from the Woodland Park defense in last week’s season �nale. Photo by Greg Brown, Centergy Photography

Palmer Ridge reaches �eld hockey state title gameBears fall to Colorado Academy in championship tiltBy Danny Summerssports@ourcoloradonews.com

MONUMENT - The Palmer Ridge field hockey team went about as far as it could this season without winning the state championship.

Facing Colorado Academy Oct. 29 at All City Stadium in Denver, the two squads found themselves deadlocked af-ter regulation and two overtimes. Then came strokes - the field hockey equiva-

lent to penalty shots.Colorado Academy won that battle,

converting three of its five attempts, compared to two for Palmer Ridge, to win its first state title since 1997 - the first year the sport was sanctioned by CHSAA.

“I keep on thinking about all the differ-ent ways we could have won the game,” said Palmer Ridge senior defender Haley Chytka. “But I’m really proud of our team. I think it was the best game we played this season.”

The Bears (15-3) enjoyed their best season in the brief history of the pro-gram. Last year they lost in the semifinals

to Colorado Academy, which lost to Kent Denver in the title game.

“Sometimes you learn more losing than winning,” Chytka said. “I think I’ll be a better person in the end. We will all be better people.”

Palmer Ridge’s impressive season was somewhat of a surprise to Chytka, as well as Bears coach Paul Lewis.

“We lost 15 seniors to graduation,” Lewis said. “But these girls just never quit. Every year I think we lose a lot of heavy duty players, but we always seem to have a lot of good junior varsity players coming up.”

A big reason for the Bears’ success this season was junior attack Jessica Berg. An Air Academy student, Berg joined the combined District 38/20 team and brought with her an instinct for the goal. She led the state in that department with 20.

“It’s awesome that we got to the cham-pionship game,” Berg said. “It’s always going to be disappointing when you lose; especially the way we lost. I think we have a great chance to go back next year.”

The title game against Colorado Acad-emy (16-0-2) was frustrating on many levels for the Bears.

Three players received yellow cards in the second half - two of the players were off the field for a full 10 minutes at one time. That forced Palmer Ridge into a de-fensive mode.

“(Colorado Academy) had a lot of help from the refs,” Lewis said. “We got one yellow card for back tackling. That’s not even a rule. We got another one for a de-lay game, but the crowd was so loud we didn’t even hear anything on the field.”

When it came to strokes, Palmer Ridge had its backs against the wall again. Colo-rado Academy scored on each of its first two strokes, while Palmer Ridge missed its first three shots.

But Daelynn Demello and Courtney Daly came through for the Bears to even the score.

Colorado Academy came through on its final shot as Palmer Ridge goalkeeper Cheradyn Pettit had a shot go just be-yond her glove.

“Pettit is a great goalie,” Lewis said. “We’re glad we’ll have her back next year.”The Palmer Ridge �eld hockey team. Photo by Supplied

12 The Tribune November 7, 201212-SPORTS

Dramatic goal sends Bears into semi�nalsKochanski scores as double OT winds downBy Danny Summerssports@ourcoloradonews.com

MONUMENT - An African war chant could be heard loud and clear in Don Breese Stadium on Nov. 1. That's because it was being yelled out by the delirious Palmer Ridge boys soccer team follow-ing a dramatic quarterfinals victory over Cheyenne Mountain.

“We knew we had to end it in right then, right there, last shot,” said Palmer Ridge sophomore midfielder Jimmy Ko-chanski, whose header with 8.9 seconds remaining in the second overtime provid-ed the only goal of the match. “We didn't want it to go down to penalty kicks.”

Kochanski's goal - off of a corner kick by senior standout Owen Braley - sent the No. 1 seeded Bears (16-1-1) to the Class 4A state semifinals for the first time in school history. They will meet No. 4 Mul-len (10-5-3) - the defending state cham-pions - today at 5 p.m. at Sports Authority Stadium in Parker. The other semifinal game pits No. 2 Broomfield (14-1-3) and No. 6 Battle Mountain (18-0).

Following each Palmer Ridge win, the team gathers on the field and shouts out an African war chant.

“This was the loudest it's been all year,” said Palmer Ridge senior defender Andrew Bell. “I just screamed my head off.”

Braley, a center midfielder, spent the final frantic minute of the second over-time booting corner kicks. On his third

attempt he found Kochanski, who fired it by Indians goalkeeper Slade Custer.

“I was just thinking we have to get the ball to goal and have a strong finish,” Braley said. “I couldn't have done it with-out Jimmy. He had a great run. A great

header. It's a great way to end this game.`You never want to go to penalties,

because the nerves at the end can get to anybody.”

Palmer Ridge coach Nick Odil was caught up in the dramatic moment as he

hugged more than a few players in the wake of the victory. He was easy to spot because he had recently cut his red hair into the shape of a Mohawk.

“This is a confidence thing,” Odil said. “I'm so confident I can look like an idiot for a while.

“This is our fifth overtime game of the season, and we've won all but one of them,” Odil said. “That's why we've played all those games - in the overtime here to be able to win.

Palmer Ridge's victory over Chey-enne Mountain avenged a second-round loss in 2011; a game in which Cheyenne Mountain defeated the Bears in overtime on a corner kick.

“When this group of seniors came in as freshmen I knew they were a special class,” Odil said. “They're the reason we're out here. They're the reason we're where we're at. Those guys are an awe-some group.”

Mullen's goals for (41) and against (32) are hardly jaw dropping. But Odil said he does not intend to let his team think be-yond Mullen.

“When you're playing last year's state champion you can find a way to be grounded,” he said. “We have anoth-er game coming and it's against a good team. I think we'll be ready.”

Palmer Ridge has allowed just 10 goals all season, while scoring 55.

“We have a defense that's unstop-pable,” Bell said. “Outside backs. Center receive backs. We don't let anybody past us.”

Braley said he is not thinking beyond tonight's match.

“One game at a time,” he said. “We just have to play our hearts out from here on out.”

Senior Owen Braley looks to clear the ball during Palmer Ridge's quarter�nal game last Thursday. Photo by Lyndsay Schwarz

Rangers roll through regionalsNext stop: state for L-P volleyballBy Danny Summerssports@ourcoloradonews.com

MONUMENT - The Lewis-Palmer High School volleyball team hardly broke a sweat en route to its Region 2 victory on Nov. 3.

“I think we played a little bit flat,” Lewis-Palmer coach Susan Odenbaugh said. “I don't think we played to our full potential.”

The No. 2 seeded Rangers dispatched of No. 35 Montezu-ma-Cortez (25-15, 25-12, 25-15) and No. 23 Mesa Ridge (25-16, 25-12 , 25-19) to advance to this weekend's 12-team state tour-nament at the Denver Colise-um. Lewis-Palmer (21-4) begins pool play on Friday.

“Every game is important and we always go out with fire and we always approach things like we can never underestimate anyone,” said Rangers senior li-bero Cat Svendson, who had 22 combined digs in the regional.

Svendson was a freshman on the last Lewis-Palmer team to advance to the state title game. The Rangers were runner-up

in 2009, losing to Cheyenne Mountain in straight sets. Lew-is-Palmer won state champion-ships in 1993, 2001 and 2002 - Odenbaugh's first year as head coach. She was an assistant on the other two teams.

“We never really focused on getting to state this year,” Oden-baugh said. “We focused on one game at a time. Or motto is `Enjoy the journey. Don't think about the destination.' Right now we're celebrating the fact that we get to go to state.”

Rangers' sophomore outside hitter Nicole Montgomery has played a key role with the suc-cess of the team the past two seasons.

She had 11 kills and four digs in the regionals. Her 148 kills this year are second on the team to fellow sophomore Alexa Smith's 430.

“We're still focusing on one game at a time,” Montgomery said. “We're hoping for the best turnout, but whatever happens we'll be happy with it.”

The Rangers are balanced. They have strong outside hit-

ters in Montgomery and Smith, resilient middle blockers in se-niors Claire Felix (98 kills and a team-leading 46 blocks in just 14 matches) and Mickey Moss (131 kills, 28 blocks, 209 digs) and junior Jenna Kirchhoefer (33 blocks), and a good serve receive, including the likes of Svendson (290 digs), junior Abi-gail Bartalo (142 digs) and fresh-man Tylar Fugate 119 digs). Bar-talo and Moss share the setting duties.

“I think the strength of our team is not even volleyball re-lated,” Svendson said. “We just love each other so much. That's what keeps us focused and that's what keeps us doing well every day.”

The Rangers' losses this sea-son are against top quality op-ponents: 5A Doherty (25-0) - the No. 1 seed in its class, 5A Legend (18-6) and 3A Valley (25-0) - the No. 1 seed in its class.

Lewis-Palmer's key victories are over Cheyenne Mountain (21-4, the top overall seed in 4A) and Coronado (22-3, No. 7) and Thompson Valley (16-8, No. 6).

The Lewis-Palmer volleyball team. Supplied photo

Controversial goal lifts Faith Christian past TCATitans knocked out of 3A playo�sBy Danny Summerssports@ourcoloradonews.com

COLORADO SPRINGS -For the third consecutive year, The Classical Academy boys' soc-cer season ended with a one-goal loss. But the latest defeat was a hard pill to swallow.

Hosting defending Class 3A state champion Faith Chris-tian in a quarterfinals game on Nov. 2, the top-seeded Titans (16-2) controlled most of the action but could not find the back of the net.

“It's just one of those games where it feels like they've got cellophane wrapped around the goal and you just can't get it in,” TCA coach Blake Galvin said.

What made the loss sting even more was the manner in which No. 8 Faith Christian (8-9) scored.

The controversial break-away goal came in the 14th minute when Eagles senior midfielder Liam Noone broke loose and raced down field, firing a shot past Titans soph-omore goal keeper Micah Mesward, who came out of the net to try and close the gap. But Noone was able to sneak a shot past Mesward.

“We got a ball through the middle, just a long ball actu-ally,” Noone said. “I wasn't ex-pecting anything to come of it.

“I just try to hustle every play. As I was coming down the defender was in front of me. I was trying to get around him and he tripped over his own legs. I was trying to keep my hands off of him. He tripped for some reason, so the ball

was in front of me and I heard the ref say, `Play on,' and I just took my chance.”

The TCA defender Noone spoke of was senior Clark Mourning.

“All I know is I was in front and I was going on to the ball, and then my legs weren't un-der me,” Mourning said.

Galvin felt the goal should have been disallowed.

“We outplayed `em and their goal came basically off of a foul that didn't get called,” he said.

Faith Christian coach Will Lind would not have been sur-prised if a foul was called on the play.

“I mean, yes and no. It hap-pens,” he said. “Those things happen. It's part of the game, right.”

Going into the match, TCA was confident it could avenge last year's 1-0 championship game loss to Faith Christian. After all, the Titans - who also lost in the 2010 state cham-pionship game to St. Mary's - averaged 4.9 goals per game, while allowing opponents just 10 total goals all season. Mesward had 11 shutouts.

But Faith Christian did an outstanding job marking TCA's top two scorers - senior Evan Young (30 goals) and freshman Robby Jacobs (17).

“I don't think one of us had a doubt we, as a team, had the talent to score,” Young said. “I think at one point (Faith Chris-tian) had six in the back. They were just packing it in and the keeper made a couple of really good saves. It just wasn't our night.”

Added Jacobs: “We're going to keep fighting as hard as we can until we get a state cham-pionship.”

'We're hoping for the best turnout,

but whatever happens we'll be happy with it.'Nicole Montgomery

The Tribune 13 November 7, 201213

WorshipGuide

To advertise in this section please call toll free (866) 945-2537 or email kearhart@OurColoradoNews.com

Share your good news

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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

Call for more information

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

Variety of national park passes available By Special to The Tribune and Courier National Park Service/U.S. Forest Service

Local active military personnel and their de-pendents are eligible to receive free one-year passes to all U.S. National Park areas and free or low-cost lifelong passes are also available.

Military personnel and dependents can pick up their annual passes at the Florissant Fos-sil Beds National Monument outside of Floris-sant on Teller County Road #1 by showing either their military ID (CAC) or a dependent ID card (DD1173).

Two lifelong passes are the Access Passport, which is free for any U.S. citizen who has one or more permanent disability that affects one or more major life activities such as seeing, hear-ing, communicating, thinking, emotional diffi -culties, driving, dressing, eating, etc.

To receive this pass, interested persons must be willing to sign a legal affi davit that they have been medically determined to have one or more

permanent disabilities. These free passes can be picked up at any U.S.

park, monument or historic site where visitors pay to enter.

Lifetime senior passes for access to public lands are available for a one-time $10 fee for all U.S. citizens and permanent residents starting at age 62. These passes are available at the same lo-cations as the Access Passport.

Florissant Fossil Beds has distributed thou-sands of free passes to the military community as part of its Post to Parks outreach program. This program aims to help connect the military community at Fort Carson, U.S. Air Force Acad-emy, and Peterson Air Force Base with national park areas. Park spokesperson Jeff Wolin says, “We hope to help the military community con-nect to the places that they have defended and to recreate, enjoy, be engaged, and learn in our National Parks and public lands.”

For more information about these passes and regular annual passes, call the national monu-ment at 719-748-3253.

Time change means more wildlife collisions Special to The Tribune Colorado Park and Wildlife

Nightfall comes early after the annual change from daylight savings time to standard time on Nov. 4 and that means the chances increase for motorists to hit a deer on the road.

“November is a dangerous month for motorists and wildlife,” said Colorado Parks and Wildlife Watchable Wildlife Co-ordinator John Koshak. “Commuters will be driving at dusk when visibility is poor and when wildlife is most active.”

Besides reduced visibility for drivers, deer are extremely vulnerable to getting hit because November is the peak of their mating season. “They are more mobile, easily distracted, and more likely to be chasing one another across roadways,”

said Koshak.Many animals, especially deer and elk,

travel in groups. “If you see one animal on the road, generally there’s another one coming,” Koshak said.

If an animal is hit, wildlife offi cials advise drivers to immediately report the incident to the police and call 911 if there are any human injuries.

While some collisions may be un-avoidable, motorists can reduce the like-lihood of an accident by taking the fol-lowing precautions:

Slow down! Driving more slowly in-creases reaction time and reduces the chance of a collision.

Stay alert while driving at dusk and dawn. This is when many of Colorado’s wildlife species are the most active and are likely to be crossing roadways.

Scan ahead and watch for movement along roadsides. When driving at night, watch for shining eyes refl ecting in head-lights. Always look and be prepared for more than one animal.

Obey traffi c signs and watch for wild-life warning signs.

Colorado Parks and Wildlife requires that people who wish to salvage road kill apply for a permit within 48 hours.

Wildlife-related accidents can hap-pen anywhere in Colorado including city streets; however, drivers should be espe-cially cautious when traveling through forests and agricultural land, as well as the following “high-risk” areas:

Colo. 115, Colorado Springs to PenroseColo. 13, Rifl e to MeekerColo. 82, Glenwood Springs to AspenColo. 9, Silverthorne to Kremmling

Colo. 93, Golden to BoulderI-25, Colorado Springs to MonumentI-25, Trinidad to New Mexico state lineI-70, Floyd Hill, Mt. Vernon Canyon

and EagleI-76, Sterling to the Nebraska state lineU. S. Highway 287, Fort Collins to the

Wyoming state lineU.S. Highway 160, Pagosa Springs to

CortezU.S. Highway 285, Antero Junction to

FairplayU.S. Highway 285, MorrisonU.S. Highway 34, Loveland into the Big

Thompson River canyonU.S. Highway 36, Boulder to LyonsU.S. Highway 50, Monarch Pass to

MontroseU.S. Highway 550, north of Durango to

Delta

CLUBS IN YOUR COMMUNITY

EDITOR'S NOTE: To add or update your club listing, e-mail calendar@ourcoloradonews.com, attn: Tribune.

PROFESSIONAL

FRONT RANGE Business Group meets from 11:30 a.m. to 1 p.m. on the � rst and third Tuesdays of every month at Bella Panini in Palmer Lake.

TRI-LAKES BUSINESS Networking International meets from 8-9:30 a.m. every Wednesday at the Mozaic Inn in Palmer Lake. Call Elizabeth Bryson at 719-481-0600 or e-mail ebryson@farmersagent.com.

TRI-LAKES CHAMBER Business After Hours meets at 5:30 p.m. on the third Tuesday of each month at vari-ous locations. Free to members; $10 for non-members. Call 719 481-3282 or go to www.trilakeschamber.com.

TRI-LAKES CHAMBER Business Networking Group meets at 7:30 a.m. the � rst and third Thursday at Wil-low Tree Cafe, 140 2nd St., Monument. New members

welcome. If District 38 is delayed or cancelled, their will be no meeting. Yearly membership dues are $20. Call 719 481-3282 or go to www.trilakeschamber.com.

TRI-LAKES NETWORKING Team meets for dinner at 6:30 p.m. the second Tuesday of each month at the Inn at Palmer Divide. TNT is business women building relationships in a social setting. Visit www.trilakesnetworkingteam.com or call Janine Robertson at 719-266-0246 or e-mail janine@coloradorobert-sons.com.

WOODMOOR BUSINESS Group Meeting is the second Monday of every month from 6:30-8 p.m. at the Woodmoor Barn, 1691 Woodmoor Dr. We are Woodmoor residents o� ering products and services to the community. New members welcome. For more information, call Bobbi Doyle at 719-331-3003 or go to www.woodmoorbusinessgroup.com.

Clubs continues on Page 15

14 The Tribune November 7, 201214

Government Legals Public Notice

NOTICE OF FINAL PAYMENT

Notice is hereby given that final paymentwill be made on or after the 18th day ofNovember, 2012, on a contract datedJune 29, 2012 between the Donala Waterand Sanitation District (Owner) and Glob-al Underground Corporation (Contractor)for work completed through October 9,2012 on the Baptist Road Water Trans-mission Line - 2012 project.

All persons, companies or corporationsthat have furnished labor, materials or oth-er supplies or services used by Contract-or under and in connection with said con-tract and whose claims have not beenpaid by the Contractor shall file with theOwner a verified statement of the amountdue and unpaid on account of such aclaim on or before the date of final pay-ment stated above. Failure on the part ofthe claimant to file such settlement will re-lieve the Owner from any or all liability forsuch claim.

Owner: /s/ Donala Water and SanitationDistrict

Legal Notice No.: 932017First Publication: October 31, 2012Last Publication: November 7, 2012Publisher: The Tribune

Public Notice

NOTICE AS TO PROPOSED 2013B U D G E T F O R T H E T R I - L A K E SWASTEWATER TREATMENT FACILITY

NOTICE IS HEREBY GIVEN that a pro-posed budget has been submitted to theTri-Lakes Wastewater Treatment FacilityJoint Use Committee Board of Directorsfor the ensuing year of 2013. A copy ofsuch proposed budget has been filed inthe office of the Tri-Lakes WastewaterTreatment Facility. Where same is openfor public inspection; such proposedbudget will be considered at a regularboard meeting of the Tri-Lakes Wastewa-ter Treatment Facility to be held at 16510Mitchell Ave., Monument, CO 80132, onNovember 13th, 2012 at 10:00 AM. Anyinterested elector within Monument Sanit-ation District, Palmer Lake Sanitation Dis-trict or Woodmoor Water and SanitationDistrict may inspect the proposed budgetand file or register any objections theretoat any time prior to the final adoption ofthe budget.

BY ORDER OF THE BOARDOF DIRECTORS: THE TRI-LAKESWASTEWATER TREATMENTFACILITY JOINT USE COMMITTEE

Legal Notice No.: 932020First Publication: November 7, 2012Last Publication: November 7, 2012Publisher: The Tribune

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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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

EL PASO COUNTY ARRESTS El Paso County arrests

The following list of arrests is provided by area law enforcement agencies.

An arrest is not an indication of guilt or innocence and there might be several people with the same name living in the county.

Monument Police DepartmentOct. 20

A sergeant assisted the Colorado State Patrol with a pursuit on Inter-state 25 at mile marker 172.

Oct. 26An offi cer followed up on a

Safe-2-Tell bulletin in reference to a suspicious incident that occured around Bear Creek Elementary School.

Oct. 27An offi cer responded to a report

of a domestic violence in progress

in the 400 block of North Washing-ton Street resulting in an unwanted party.

The offi cer retrieved marijuana and paraphernalia in plain view which was taken for property for destruction.

Oct. 28Offi cers initiated a traffi c stop

on Colo. 105 and Second Street. One adult female was arrested on charges of DUI.

Offi cers initiated a traffi c stop on Colo. 105 and Circle Road and arrested the driver on charges for suspicion of driving under the infl uence of alcohol.

Oct. 29An offi cer responded at the

Monument Police Department to contact the victim of a fraud that occured in the 15000 block of Jack-son Creek Parkway.

An offi cer was dispatched to the area of North Jefferson in reference

to some found property.An offi cer responded to the

Monument Police Department for a traffi c accident report and located a missing person.

Offi cers had a suspicious vehicle at Monument Lake.

One adult male was arrested.

Oct. 30Offi cers assisted the El Paso

County Sheriff’s Offi ce and re-sponded to the 1600 block of Ant-ler’s Way in regards to a suspicious incident.

Two adult males were arrested.An offi cer responded to the 700

block of Chesapeake Avenue in regards to a suicidal welfare check.

Nov. 1Offi cers responded to the

Monument Police Department to a report of an assault that occured at Leather Chaps and Creekside Drives on Oct. 30. Police are inves-tigating.

RECREATION

AMATEUR RADIO Operators, W0TLM (Tri-Lakes Monument Fire Radio As-sociation), meets the third Monday of each month at 6:30 p.m. at the Tri-Lakes Monutemnt Fire Protection District Sta-tion 1, 18650 Hwy 105. All Amateur Radio Operators are welcome. Call Joyce Witte at 488-0859 for more information.

ADULT RECREATIONAL and intermedi-ate pick up volleyball is at Lewis-Palmer Middle School every Monday from 7-9 p.m. Call Claudia at 719-313-6662 for details.

BINGO BY the Tri-Lakes American Legion Post 9-11 is conducted from 7 to 9 p.m. every Saturday at the Post home, Depot Restaurant in Palmer lake. Proceeds are dedicated to Scholarship and community support activities of the Post. At least 70 percent of the game sales are awarded in prizes, and free food drawings are conducted. Doors open at 6 p.m. and all are invited for the fun, food, and prizes. See www.americanlegiontrilakespost911.com/bingo.htm for more information.

BIG RED Saturday Market. Fresh vegetables and fruit, bakery items, local honey, crafts, jewelry, pet stuff and more are for sale from 8 a.m. to 2 p.m. every Saturday at the Big Red Saturday market at Second and Jeff erson streets in Monu-ment. The money benefi ts Lewis-Palmer community schools.

FRIENDS OF Monument Preserve is a nonprofi t organization that works to keep trails rideable and hikeable in the Monument Preserve Area. Meetings are at 7 p.m. every third Wednesday at the Monument Fire Center. Trail work is done at 6 p.m. the second Tuesday in the summer months. Contact info@fomp.org or Chris at 719-488-9850.

GLENEAGLE GOLF Club has imple-mented a Community Advisory Commit-

tee. Their mission is to help establish a stronger relationship between the club and the community. They are looking for representatives from all home owners associations. The committee meets the fourth Wednesday of the month at 6:30PM at Gleneagle Golf Club. If you can join, give Rick Ebelo a call at the club at 488-0900.

THE VAILE Museum, 66 Lower Glenway, is open from 10 a.m. to 2 p.m. Saturdays year-round and from 1-4 p.m. Wednesdays from June through August. Groups by appointment are accepted. Call 719-559-0837.

SERVICES

FREE GENTLY used clothing is available the second Saturday of every month from 1-3 p.m. at Tri-Lakes Church of Christ, the intersection of County Line Road and Beacon Lite, 20450 Beacon Lite, in Monument. For more information, call 719-495-4137. Look for the sign on the corner.

SHARE COLORADO, a nonprofi t organi-zation, is a monthly food distributor that off ers grocery packages at half the retail price to everyone. Call 800-375-4452 or visit www.sharecolorado.com.

SOCIAL

THE BLACK Forest AARP Chapter meets for a luncheon the second Wednesday of each month at the Black Forest Lutheran Church. Call 719-596-6787 or 719-495-2443.

THE CENTURIAN Daylight Lodge No 195 A.F and A.M meets at 7 p.m. the fourth Tuesday of each month. Eastern

Star meets 7:30 p.m. the fi rst and third Tuesdays. Both groups meet at 18275 Furrow Road. Call 719-488-9329.

COALITION OF Tri-Lakes Communities. Call John Heiser at 719-488-9031 or go to www.CoalitionTLC.org.

COLORADO MOUNTED Rangers Troop “I” is looking for volunteers. The troop meets at 7 p.m. the fi rst Friday of the month at the Pikes Peak National Bank, in the upstairs conference room. The bank address is 2401 W. Colorado Ave, on the corner of Colorado Ave and 24th Street. The entrance is a single unmarked door on Colorado Avenue between the bank and the bicycle store. Free parking is available in the bank employee parking lot on the south side of the bank's drive-up facility. Visit http://itroop.coloradoranger.org or e-mail Info@coloradoranger.org.

GIRL SCOUTING off ers opportunities for girls ages 5-17 to make friends, learn new skills and challenge themselves in a safe and nurturing environment. Call 719-597-8603.

GLENEAGLE SERTOMA Club luncheon meeting is every Wednesday at 11:45 a.m., at Liberty Heights, 12105 Ambas-sador Drive, Colorado Springs, 80921. Call Sherry Edwards at 488-1044 or Bill Nance at 488-2312 or visit www.sertoma.org.

HISTORY BUFFS meets at Monument Library from 1-3 p.m. the fi rst Wednesday of every month.

KIWANIS CLUB of Monument Hill, a ser-vice club dedicated to providing assistance to those less fortunate in the Tri-Lakes community, meets 8 a.m. Saturdays at The Inn at Palmer Divide, 443 Colo. 105.

Join us for breakfast, great fellowship and informative programs, and come be a part of the opportunity to give back to your community. Visit http://monument-hillkiwanis.org; call 719-4871098; e-mail info@monumenthillkiwanis.org

LEGACY SERTOMA dinner meetings are the fi rst and third Thursdays monthly, 6:30 p.m., The Inn at Palmer Divide, 443 Hwy 105, Palmer Lake. New members and visitors welcome. Call Ed Kinney, 481-2750.

MOMS IN Touch prayer groups meet, by school, throughout the school district for one hour each week to support the children, their teachers, the schools and administration through prayer. Call Judy Ehrlich at 719-481-1668.

THE MONUMENT Homemakers Club meets the fi rst Thursday of every month at the Tri-Lakes Fire Department Administrative Building, 166 Second Street, Monument. Arrive at 11:30 a.m. to prepare for a noon potluck, program, and business meeting, which ends around 1:30 p.m. Newcomers are welcome. Call Irene Walters, Co-President, at 719-481-1188 for Jean Sanger, Co-President, at 719-592-9311 for reservations.

MOUNT HERMAN 4-H Club meets at 7 p.m. on the third Thursday of each month at Grace Best Elementary. There are no meetings in June, July and August. Anyone interested in pursuing animal projects, archery, cooking, sewing, model rocketry, woodworking or just about any hobby is welcome. A new member meeting is the third Thursday in October. Call Chris Bailey at 719-481-1579.

CLUBS IN YOUR COMMUNITYClubs continued from Page 9

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16 The Tribune November 7, 201216-Color

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