HomeMy WebLinkAbout16103RESOLUTION NO. 16103
A RESOLUTION FIXING THE BALLOT TITLE AND
SUBMITTING TO THE ELIGIBLE ELECTORS OF THE CITY
OF PUEBLO, COLORADO AT THE REGULAR MUNICIPAL
ELECTION TO BE HELD ON NOVEMBER 4, 2025, A
QUESTION RELATING TO THE EXTENSION OF THE ONE-
HALF PERCENT SALES AND USE TAX RATE FOR FIVE
YEARS FOR PROJECTS WITHIN THE CITY AND THE
PUEBLO MEMORIAL AIRPORT BOUNDARIES
CONSISTENT WITH THE CRITERIA, STANDARDS, RULES
AND REGULATIONS AND THE ADOPTION OF
ORDINANCE NO. 11001 TO IMPLEMENT THE EXTENSION
WHEREAS, the City of Pueblo, Colorado (the "City") presently imposes, pursuant
to Chapter 4, Title XIV of the Pueblo Municipal Code (the "Act"), a sales and use tax rate
of 3.7%; and
WHEREAS, revenues from a one-half percent sales and use tax rate, included in
the total 3.7% rate, are deposited in a special fund known as the "1992 to 2026 Sales and
Use Tax Capital Improvement Projects Fund" (the "Fund"); and
WHEREAS, monies in the Fund are used for job creating capital improvement
projects within the City and the Pueblo Memorial Airport boundaries; and
WHEREAS, the capital improvement projects funded by monies from the Fund
have been successful in creating jobs and thereby promoting the public peace, health,
safety and welfare of the City and its residents; and
WHEREAS, the Act was initially enacted by the voters of the City, who also
enacted ordinances creating and extending the one-half percent sales and use tax rate
used to fund such job creating capital improvements projects; and
WHEREAS, the provisions in the Act implementing the one-half percent sales and
use tax rate are scheduled to expire on December 31, 2026; and
WHEREAS, the City Council of the City has determined and hereby finds and
determines that extending the one-half percent sales and use tax rate dedicated to
primary job and economic development creating capital improvement projects within the
City and the Pueblo Memorial Airport boundaries would promote the public peace, health,
safety and welfare of the residents of the City; and
WHEREAS, the City desires to ask the electors of the City to vote on whether to
extend the one-half percent sales and use tax rate dedicated to primary job and economic
development creating capital improvement projects within the City and the Pueblo
Memorial Airport boundaries; and
WHEREAS, the City Council has proposed an ordinance ("Ordinance No. 110
which is attached hereto and which if adopted by the voters of the City would extend the
one-half percent sales and use tax rate for an additional five years; and
WHEREAS, Article X, Section 20 of the Colorado Constitution as interpreted by
the Colorado Supreme Court in Bruce v. City of Colorado Springs, 129 P.3d 988 (Colo.
2006) requires voter approval in advance for any extension of an expiring tax; and
WHEREAS, pursuant to Article X, Section 20 of the Colorado Constitution and
Section 5-1-10, P.M.C., referring to the voters a measure to approve Ordinance No.
11001 and thereby extend the one-half percent sales and use tax rate for another five
years for the purposes stated above; NOW THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF PUEBLO, that
SECTION 1.
The question of adopting Ordinance No. 11001 and thereby extending the one-half
percent sales and use tax rate for five years for projects within the City and the Pueblo
Memorial Airport boundaries consistent with the criteria, standards, rules and regulations
shall be submitted to a vote of the eligible electors of the City at the City's regular
municipal election to be held on November 4, 2025. The ballot question (submission
clause and title) therefore shall be as follows:
AND BY
CONTINUING TO DEPOSIT REVENUES FROM THE ONE-HALF
PERCENT SALES AND USE TAX RATE INTO A SPECIAL FUND FOR
THE DEPOSIT OF SUCH REVENUES TO BE USED CONSISTENT WITH
THE CRITERIA ESTABLISHED FOR USE OF SUCH FUNDS, AND
FINDING AND DETERMINING THAT THE EXPENDITURE OF SUCH
REVENUES ARE PUBLIC PURPOSES AND MUNICIPAL FUNCTIONS?
YES _____
NO _____
SECTION 2.
The officers and employees of the City are authorized and directed to take all
action necessary, appropriate or required to effectuate the provisions of this Resolution.
SECTION 3.
This Resolution shall become effective immediately upon final passage.
INTRODUCED: August 25, 2025
BY: Bret Boston
MEMBER OF CITY COUNCIL
APPROVED:
PRESIDENT OF CITY COUNCIL
ATTESTED BY:
CITY CLERK
City Clerk's Office Item # Q2
Background Paper for Proposed
Resolution
COUNCIL MEETING DATE: August 25, 2025
TO: President Mark Aliff and Members of City Council
CC: Mayor Heather Graham
VIA: Marisa Stoller, City Clerk
FROM: Carla Sikes, City Attorney
SUBJECT: A RESOLUTION FIXING THE BALLOT TITLE AND SUBMITTING TO
THE ELIGIBLE ELECTORS OF THE CITY OF PUEBLO, COLORADO AT
THE REGULAR MUNICIPAL ELECTION TO BE HELD ON NOVEMBER
4, 2025, A QUESTION RELATING TO THE EXTENSION OF THE ONE-
HALF PERCENT SALES AND USE TAX RATE FOR FIVE YEARS FOR
PROJECTS WITHIN THE CITY AND THE PUEBLO MEMORIAL
AIRPORT BOUNDARIES CONSISTENT WITH THE AMENDED
CRITERIA, STANDARDS, RULES AND REGULATIONS AND THE
ADOPTION OF ORDINANCE NO. 11001 TO IMPLEMENT THE
EXTENSION
SUMMARY:
Attached is a proposed Resolution which proposes to fix the ballot title and ballot
language for the November 4, 2025 regular municipal election that would extend the one-
half percent sales and use tax rate for five years beginning January 1, 2027 and ending
December 31, 2031.
PREVIOUS COUNCIL ACTION:
The Half-Cent Sales and Use Tax was most recently extended by a vote of the people
approving Ordinance No. 9698 dated April 13, 2020.
BACKGROUND:
The 1992-2026 Sales and Use Tax Capital Improvement Projects Fund, commonly
- and
has been extended multiple times for the purpose of funding job-creating capital
improvement projects within the City. The current half-cent sales tax will expire on
December 31, 2026.
Colorado Constitution, any extension of an existing tax must be approved by the voters.
The ballot question to be submitted to the voters at the November 4, 2025 refers the
extension of the one-half cent sales and use tax question to the voters, and if approved,
would also exempt it from the revenue growth and spending limitations of TABOR.
FINANCIAL IMPLICATIONS:
It is anticipated that the one-half cent sales and use tax rate will generate approximately
$11,500,000 in 2027 and each subsequent year, subject to fluctuation in sales and use
tax revenue collected during those years.
BOARD/COMMISSION RECOMMENDATION:
Not applicable to this Ordinance.
STAKEHOLDER PROCESS:
Not applicable to this Ordinance.
ALTERNATIVES:
If the Resolution is not approved, the ballot question will not be submitted or presented
to the voters in the November 4, 2025 regular municipal election and the one-half cent
sales and use tax will expire on December 31, 2026.
RECOMMENDATION:
Approve the Resolution.
ATTACHMENTS:
1. Proposed Resolution
2. Ordinance No 11001