HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 09/07/2004 - ITEMS RELATING TO A CITIZEN-INITIATED ORDINANCE PROPTION 1
RESOLUTION 2004-101
OF THE COUNCIL OF THE CITY OF FORT COLLINS
SUBMITTING PROPOSED CITIZEN-INITIATED ORDINANCE NO. 002, 2004,
RELATING TO THE ELIMINATION OF SALES TAX ON GROCERY FOOD
TO A VOTE OF THE REGISTERED CITY ELECTORS AT THE NEXT
REGULAR MUNICIPAL ELECTION ON APRIL 5, 2005
WHEREAS, under Article X, Section 1 of the Charter of the City of Fort Collins, the
registered electors of the city have the power to propose a measure to the Council, and if the Council
fails to adopt a measure so proposed, then to adopt or reject such ordinance or resolution at the polls;
and
WHEREAS, an initiative petition proposing the elimination of the City's sales tax on grocery
food has been submitted to the City; and
WHEREAS, the City Clerk has certified said petition as sufficient for submission of the
initiated ordinance to a vote of the people at a special municipal election and has presented said
petition to the City Council as provided in Article X, Section 5(f)(4) of the City Charter; and
WHEREAS, under Article X, Section 1(e) of the City Charter, upon presentation of an
initiative petition certified as to sufficiency by the City Clerk, the Council must either adopt the
citizen-initiated ordinance without alteration within thirty (30) days or submit said citizen-initiated
ordinance in the form petitioned for, to the registered electors of the city; and
WHEREAS, the City Council voted unanimously on August 17, 2004 not to adopt the
initiated ordinance because of the severe impact that the measure's passage would have on the
delivery of City services to the Fort Collins community; and
WHEREAS, when a special election is requested in an initiative petition and the petition has
been certified as sufficient, and the Council declines to adopt the measure, the measure must
generally be submitted at the next special municipal election to be held within one-hundred twenty
days of the Council's consideration of the measure, unless any other regular or special city election
is to occur within said period, in which case the initiative measure must be consolidated with such
other election; and
WHEREAS, notwithstanding the foregoing general rule, Article X, Section 6(e) of the City
Charter states that not more than one special election on citizen-initiated measures shall be held in
any twelve (12) months; and
WHEREAS, since a special election on a citizen-initiated measure has been held by the City
on August 10, 2004, the above-referenced initiative petition relating to the reduction of sales tax on
grocery food must be referred to the registered electors of the city at the next regular city election
on April 5, 2005.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That there is hereby submitted to the registered electors of the City of Fort
Collins at the next regular city election to be held on Tuesday, April 5, 2005, the following proposed
citizen-initiated ordinance:
CITIZEN-INITIATED ORDINANCE NO. 2, 2004
Whereas, the growth of taxation and regulatory burdens upon the private sector in Fort
Collins has exceeded the growth of population plus inflation; and
Whereas, said burdens are stunting the orderly development of Fort Collins, especially in
comparison to nearby cities;
Therefore, be it enacted by the citizens of Fort Collins that “(2.25) percent” in Section 25-
73(d)(1) of the Municipal Code is changed to “(2.25) percent prior to January 1, 2005; (1.5) percent
on January 1, 2005; (0.75) percent on January 1, 2006; and (zero) percent on January 1, 2007;”
Section 2. That the foregoing proposed citizen-initiated ordinance is hereby submitted
to the registered electors of the City of Fort Collins at said regular municipal election in substantially
the following form:
CITIZEN-INITIATED ORDINANCE NO. 2, 2004
PROPOSED ORDINANCE
An ordinance amending Section 25-73(d)(1) of the Code of the City of Fort Collins
to phase in the elimination of the existing 2.25 percent City sales tax on food for
domestic home consumption by reducing said sales tax to 1.5 percent on January 1,
2005; 0.75 on January 1, 2006; and zero percent on January 1, 2007.
FOR THE ORDINANCE _____
AGAINST THE ORDINANCE _____
Passed and adopted at a regular meeting of the Council of the City of Fort Collins this 7th
day of September, A.D. 2004.
__________________________________
Mayor
ATTEST:
_____________________________
City Clerk
OPTION 2A
ORDINANCE NO. 144, 2004
OF THE COUNCIL OF THE CITY OF FORT COLLINS
CALLING A SPECIAL MUNICIPAL ELECTION TO BE
HELD IN CONJUNCTION WITH THE NOVEMBER 2, 2004
LARIMER COUNTY GENERAL ELECTION
WHEREAS, under Article X, Section 1 of the Charter of the City of Fort Collins, the
registered electors of the city have the power to propose a measure to the Council, and if the Council
fails to adopt a measure so proposed, then to adopt or reject such ordinance or resolution at the polls;
and
WHEREAS, an initiative petition proposing the elimination of the City's sales tax on grocery
food has been submitted to the City; and
WHEREAS, the City Clerk has certified said petition as sufficient for submission of the
initiated ordinance to a vote of the people at a special municipal election and has presented said
petition to the City Council as provided in Article X, Section 5(f)(4) of the City Charter; and
WHEREAS, under Article X, Section 1(e) of the City Charter, upon presentation of an
initiative petition certified as to sufficiency by the City Clerk, the Council must either adopt the
citizen-initiated ordinance without alteration within thirty (30) days or submit said citizen-initiated
ordinance in the form petitioned for, to the registered electors of the city; and
WHEREAS, the City Council voted unanimously on August 17, 2004 not to adopt the
initiated ordinance because of the severe impact that the measure's passage would have on the
delivery of City services to the Fort Collins community; and
WHEREAS, when a special election is requested in an initiative petition and the petition has
been certified as sufficient, and the Council declines to adopt the measure, the measure must
generally be submitted at the next special municipal election to be held within one-hundred twenty
days of the Council's consideration of the measure, unless any other regular or special city election
is to occur within said period, in which case the initiative measure must be consolidated with such
other election; and
WHEREAS, notwithstanding the foregoing general rule, Article X, Section 6(e) of the City
Charter states that not more than one special election on citizen-initiated measures shall be held in
any twelve (12) months; and
WHEREAS, since a special election on a citizen-initiated measure has been held by the City
on August 10, 2004, the above-referenced initiative petition relating to the reduction of sales tax on
grocery food must be referred to the registered electors of the city at the next regular city election
on April 5, 2005; and
WHEREAS, the above-referenced prohibition against more than one special election within
a 12-month period does not apply to Council initiated or referred measures; and
WHEREAS, the City's 2005 budget and subsequent budgets may be severely affected by the
passage of the proposed elimination of the sales tax on grocery food; and
WHEREAS, accordingly, the Council has determined that, in order to better prepare the 2005
budget, it is in the best interests of the City to place the initiated measure on the November 2, 2004,
ballot as a Council-initiated measure, so the City voters will approve or deny the measure prior to
the 2005 fiscal year; and
WHEREAS, the City Council therefore wishes to call a special municipal election on
November 2, 2004, to be held in conjunction with the Larimer County General Election, for the
purpose of submitting to the electorate of the City the above-referenced ballot measure as a Council-
initiated measure.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That a Special Municipal Election in the City of Fort Collins is hereby called
for Tuesday, November 2, 2004, which shall be held in conjunction with the Larimer County
General Election and conducted in such form as shall be determined by the Larimer County Clerk
and Recorder.
Section 2. That the provisions of the Uniform Election Code of 1992 are hereby adopted
with respect to the conduct of said election in lieu of the provisions of the Municipal Election Code
of 1965.
Section 3. That the City Clerk is hereby directed to certify the ballot content for the
Special Municipal Election to the Larimer County Clerk no later than September 8, 2004.
Section 4. That the City Manager's execution of an intergovernmental agreement with
Larimer County for conducting the election dated September 3, 2004, is hereby approved and
ratified by the Council.
Section 5. That this Ordinance is expressly contingent upon the petition representatives
for the above-referenced citizen-initiated measure executing a written withdrawal of their initiative
petition in a form satisfactory to the City Attorney on or before September 17, 2004.
Introduced, considered favorably on first reading, and ordered published this 7th day of
September, A.D. 2004, and to be presented for final passage on the 21st day of September, A.D.
2004.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading this 21st day of September, A.D. 2004.
Mayor
ATTEST:
City Clerk
OPTION 2B
RESOLUTION 2004-109
OF THE COUNCIL OF THE CITY OF FORT COLLINS
SUBMITTING PROPOSED CITY-INITIATED ORDINANCE NO. 145, 2004,
RELATING TO THE ELIMINATION OF CITY SALES TAX ON GROCERY FOOD
TO A VOTE OF THE REGISTERED CITY ELECTORS AT A
SPECIAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 2, 2004
WHEREAS, under Article X, Section 1 of the Charter of the City of Fort Collins, the
registered electors of the city have the power to propose a measure to the Council, and if the Council
fails to adopt a measure so proposed, then to adopt or reject such ordinance or resolution at the polls;
and
WHEREAS, an initiative petition proposing the elimination of the City's sales tax on grocery
food has been submitted to the City; and
WHEREAS, the City Clerk has certified said petition as sufficient for submission of the
initiated ordinance to a vote of the people at a special municipal election and has presented said
petition to the City Council as provided in Article X, Section 5(f)(4) of the City Charter; and
WHEREAS, under Article X, Section 1(e) of the City Charter, upon presentation of an
initiative petition certified as to sufficiency by the City Clerk, the Council must either adopt the
citizen-initiated ordinance without alteration within thirty (30) days or submit said citizen-initiated
ordinance in the form petitioned for, to the registered electors of the city; and
WHEREAS, the City Council voted unanimously on August 17, 2004 not to adopt the
citizen-initiated ordinance because of the severe impact that the measure's passage would have on
the delivery of City services to the Fort Collins community; and
WHEREAS, when a special election is requested in an initiative petition and the petition has
been certified as sufficient, and the Council declines to adopt the measure, the measure must
generally be submitted at the next special municipal election to be held within one-hundred twenty
days of the Council's consideration of the measure, unless any other regular or special city election
is to occur within said period, in which case the initiative measure must be consolidated with such
other election; and
WHEREAS, notwithstanding the foregoing general rule, Article X, Section 6(e) of the City
Charter states that not more than one special election on citizen-initiated measures shall be held in
any twelve (12) months; and
WHEREAS, since a special election on a citizen-initiated measure has been held by the City
on August 10, 2004, the above-referenced initiative petition relating to the reduction of sales tax on
grocery food must be referred to the registered electors of the city at the next regular city election
on April 5, 2005; and
WHEREAS, the above-referenced prohibition against more than one special election within
a 12-month period does not apply to Council initiated or referred measures; and
WHEREAS, the City's 2005 budget and subsequent budgets may be severely affected by the
passage of the proposed elimination of the sales tax on grocery food; and
WHEREAS, accordingly, the Council believes it to be in the best interest of the City to place
the initiated measure on the November 2, 2004 ballot as a Council initiated measure, so that City
voters will approve or deny the measure prior to the 2005 fiscal year; and
WHEREAS, the City Council has, on this same date, adopted on First Reading Ordinance
No. 144, 2004 calling a special City election to be held in conjunction with the November 2, 2004
Larimer County General Election for the purpose of placing the above-referenced tax elimination
measure on the ballot.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That a Special City Election in the City of Fort Collins is hereby called for
Tuesday, November 2, 2004, which shall be held in conjunction with the Larimer County General
election and conducted in such form as shall be determined by the Larimer County Clerk and
Recorder, the following proposed City-initiated Ordinance:
CITY-INITIATED ORDINANCE NO. 145, 2004
Whereas, the growth of taxation and regulatory burdens upon the private sector in Fort
Collins has exceeded the growth of population plus inflation; and
Whereas, said burdens are stunting the orderly development of Fort Collins, especially in
comparison to nearby cities;
Therefore, be it enacted by the citizens of Fort Collins that “(2.25) percent” in Section 25-
73(d)(1) of the Municipal Code is changed to “(2.25) percent prior to January 1, 2005; (1.5) percent
on January 1, 2005; (0.75) percent on January 1, 2006; and (zero) percent on January 1, 2007;”
Section 2. That the foregoing proposed city-initiated ordinance is hereby submitted to
the registered electors of the City of Fort Collins at said regular municipal election in substantially
the following form:
CITY-INITIATED ORDINANCE NO. 145, 2004
PROPOSED ORDINANCE
An ordinance amending Section 25-73(d)(1) of the Code of the City of Fort Collins
to phase in the elimination of the existing 2.25 percent City sales tax on food for
domestic home consumption by reducing said sales tax to 1.5 percent on January 1,
2005; 0.75 on January 1, 2006; and zero percent on January 1, 2007.
FOR THE ORDINANCE _____
AGAINST THE ORDINANCE _____
Section 3. That this Resolution is expressly contingent upon the petition representatives
for the above-referenced citizen-initiated measure executing a written withdrawal of their initiative
petition in a form satisfactory to the City Attorney on or before September 17, 2004, and is further
contingent upon Council's adoption of Ordinance No. 144, 2004, on Second Reading no later than
September 21, 2004.
Passed and adopted at a regular meeting of the City Council held this 7th day of September,
A.D. 2004.
Mayor
ATTEST:
City Clerk
OPTION 2C
RESOLUTION 2004-110
OF THE COUNCIL OF THE CITY OF FORT COLLINS
SUBMITTING TO THE REGISTERED ELECTORS OF THE CITY
A PROPOSED 0.27% INCREASE IN THE CITY'S SALES AND USE TAX RATE
TO A VOTE OF THE REGISTERED CITY ELECTORS AT A SPECIAL
MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 2, 2004
WHEREAS, under Article X, Section 1 of the Charter of the City of Fort Collins, the
registered electors of the city have the power to propose a measure to the Council, and if the Council
fails to adopt a measure so proposed, then to adopt or reject such ordinance or resolution at the polls;
and
WHEREAS, an initiative petition proposing the elimination of the City's sales tax on grocery
food has been submitted to the City; and
WHEREAS, the City Clerk has certified said petition as sufficient for submission of the
initiated ordinance to a vote of the people at a special municipal election and has presented said
petition to the City Council as provided in Article X, Section 5(f)(4) of the City Charter; and
WHEREAS, under Article X, Section 1(e) of the City Charter, upon presentation of an
initiative petition certified as to sufficiency by the City Clerk, the Council must either adopt the
citizen-initiated ordinance without alteration within thirty (30) days or submit said citizen-initiated
ordinance in the form petitioned for, to the registered electors of the city; and
WHEREAS, the City Council voted unanimously on August 17, 2004 not to adopt the
initiated ordinance because of the severe impact that the measure's passage would have on the
delivery of City services to the Fort Collins community; and
WHEREAS, when a special election is requested in an initiative petition and the petition has
been certified as sufficient, and the Council declines to adopt the measure, the measure must
generally be submitted at the next special municipal election to be held within one-hundred twenty
days of the Council's consideration of the measure, unless any other regular or special city election
is to occur within said period, in which case the initiative measure must be consolidated with such
other election; and
WHEREAS, notwithstanding the foregoing general rule, Article X, Section 6(e) of the City
Charter states that not more than one special election on citizen-initiated measures shall be held in
any twelve (12) months; and
WHEREAS, since a special election on a citizen-initiated measure has been held by the City
on August 10, 2004, the above-referenced initiative petition relating to the reduction of sales tax on
grocery food must be referred to the registered electors of the city at the next regular city election
on April 5, 2005; and
WHEREAS, the above-referenced prohibition against more than one special election within
a 12-month period does not apply to Council initiated or referred measures; and
WHEREAS, the Council has passed on first reading Ordinance No. 144, 2004, calling a
special City election to be held in conjunction with the November 2, 2004, Larimer County General
Election for the purpose of placing the above-referenced tax elimination of the City's sales tax on
grocery food on the ballot, and has adopted Resolution 2004-109 submitting said measure to the
registered electors of the City at said election; and
WHEREAS, Council believes it to be in the best interest of the City to also submit to the
voters at the November 2, 2004, election a 0.27% increase in the rate of the City's sales and use tax
on all taxable items except grocery food, to be phased in over three years, the revenues of which tax
rate increase would offset the revenues lost by the elimination of the sales tax on food, which new
tax rate increase would take effect only if City voters approve the above-referenced citizen-initiated
measure to eliminate the City's sales tax on grocery food.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that there is hereby submitted to the registered electors of the City of Fort Collins at a
Special City Election to be held in conjunction with the Larimer County General Election on
November 2, 2004, the following proposed City-initiated question:
CITY-INITIATED MEASURE
SHALL CITY OF FORT COLLINS TAXES BE INCREASED BY AN
ESTIMATED $6,200,000 OR BY WHATEVER HIGHER OR LOWER AMOUNT
MAY BE GENERATED ANNUALLY OR IN THE FINAL FULL FISCAL YEAR
BY AN INCREASE OF 0.27% IN THE CITY'S SALES AND USE TAX RATE ON
ALL TAXABLE ITEMS EXCEPT GROCERY FOOD, TO BE PHASED IN OVER
THREE YEARS AS FOLLOWS: 0.09% ON JANUARY 1, 2005; 0.18% ON
JANUARY 1, 2006; AND 0.27% ON JANUARY 1, 2007, WHICH TAX RATE
INCREASE WOULD TAKE EFFECT ONLY IF CITY VOTERS APPROVE CITY-
INITIATED ORDINANCE NO. 145, 2004, ELIMINATING THE CITY'S SALES
TAX ON GROCERY FOOD, WITH ALL REVENUE FROM THIS TAX RATE
INCREASE TO BE USED FOR CITY SERVICES, INCLUDING BUT NOT
LIMITED TO PUBLIC SAFETY, HEALTH, TRANSPORTATION, CAPITAL
PROJECTS, LIBRARIES, PARKS AND RECREATION SERVICES, AND WITH
ALL REVENUES FROM THIS TAX RATE INCREASE TO BE COLLECTED
AND EXPENDED NOTWITHSTANDING ANY APPLICABLE LIMITATION ON
REVENUES AND EXPENDITURES CONTAINED IN ARTICLE X, SECTION 20
OF THE COLORADO CONSTITUTION OR ANY OTHER LAW?
YES _________
NO __________
Passed and adopted at a regular meeting of the Council of the City of Fort Collins this 7th
day of September, A.D. 2004.
__________________________________
Mayor
ATTEST:
_____________________________
City Clerk
AGENDA ITEM SUMMARY
FORT COLLINS CITY COUNCIL
ITEM NUMBER: 29
Options 1 and 2
DATE: September 7, 2004
STAFF: Darin Atteberry
Steve Roy
Wanda Krajicek
SUBJECT
Items Relating to a Citizen-Initiated Ordinance Proposing the Elimination of the City Sales Tax on
Grocery Food.
RECOMMENDATION
Staff recommends that the proposed citizen-initiated measure which would eliminate the City's sales
tax on grocery food be placed on the April 5, 2005 ballot, as required by the City Charter (Option
1).
EXECUTIVE SUMMARY
Option 1:
A. Resolution 2004-101 Submitting Proposed Citizen-Initiated Ordinance No. 002, 2004,
Relating to the Elimination of Sales Tax on Grocery Food to a Vote of the Registered City
Electors at the Next Regular Municipal Election on April 5, 2005.
OR
Option 2:
A. First Reading of Ordinance No. 144, 2004, Calling a Special Municipal Election to Be Held
in Conjunction with the November 2, 2004 Larimer County General Election.
B. Resolution 2004-109 Submitting Proposed City-Initiated Ordinance No. 145, 2004, Relating
to the Elimination of City Sales Tax on Grocery Food to a Vote of the Registered City
Electors at a Special Municipal Election to be Held on November 2, 2004.
C. Resolution 2004-110 Submitting a Proposed 0.27% Increase in the City's Sales and Use Tax
Rate to a Vote of the Registered City Electors at a Special Municipal Election to be Held on
November 2, 2004.
This item proposes two options for placing a citizen-initiated measure to eliminate the sales tax on
grocery food on the ballot. Option 1 would place the item on the regular municipal election ballot
September 7, 2004 -2- Item No. 29 (Options 1 & 2)
on April 5, 2005 as a citizen-initiated measure. Option 2 would place the item on the November 2,
2004 ballot as a Council-initiated measure.
In addition, pursuant to Council direction at the August 17, 2004 meeting, staff has prepared another
measure which could be placed on the November 2, 2004 ballot proposing a 0.27% increase in the
City's sales and use tax rate on all taxable items except food. The purpose of this measure would
be to offset the revenues that would be lost if the sales tax was removed from grocery food. This
new tax would take effect only if voters approve the elimination of the sales tax on grocery food.
BACKGROUND
The City Clerk’s Office has certified a sufficient number of signatures on an initiative petition
received on July 19, 2004. Under Article X of the City Charter, 3,902 signatures of registered
electors (at least 15% of the total ballots cast in the last regular City election) are required to place
an initiative on a special election ballot. Upon presentation of an initiative petition certified as to
sufficiency by the City Clerk, the Council must either adopt the proposed ordinance without
alteration or submit the proposed measure in the form petitioned for, to the registered electors of the
city. At its meeting on August 17, 2004, the Council voted unanimously to not adopt the initiated
ordinance because of the severe, detrimental impacts that passage of the measure would have on
City revenues and services.
Therefore, the Council must refer this measure to the ballot. Article X, Section 1 of the City Charter
normally requires that, if a petition requests a special election (which this petition does), the Council
must call a special election to be held on a Tuesday within 120 days of the presentation of the
certified petition to the Council. However, another section of the City Charter (Article X, Section
6(e)), states that not more than one special election on citizen-initiated measures may be held within
any 12 month period. Because a special City election has just been held on August 10, 2004, any
new citizen-initiated measure must be placed on the April, 2005 ballot.
At the August 17, 2004 Council meeting, the petition representatives requested that Council consider
placing this measure on the November ballot as a Council-initiated measure because the Charter
provision which prohibits more than two special elections within a 12-month period does not apply
to measures initiated or referred by the City Council. In order to further consider this request, the
Council chose to postpone the Resolution placing the measure on the April ballot and directed the
City Attorney to prepare an alternative resolution, together with an ordinance calling a special
election to be held in conjunction with the November 2, 2004 General Election, which would enable
the Council to place this measure on the November ballot as a Council-initiated measure.
Additionally, the Council directed City staff to prepare a tax measure that could be considered by
the voters at the same time as the measure that would eliminate the sales tax on grocery food. This
additional measure would increase the tax on taxable items other than grocery food if the initiated
measure was adopted by the voters, and it would increase that tax rate incrementally to the extent
necessary to offset the loss in revenues that the City would otherwise experience from the
elimination of the base tax on grocery food. Option 2 would place this measure on the November
ballot, along with the proposed elimination of the sales tax on grocery food.
September 7, 2004 -3- Item No. 29 (Options 1 & 2)
In anticipation of the possibility that the initiated measure eliminating the tax on grocery food will
be placed on the November ballot, the petition representatives agreed at the August 17, 2004,
Council meeting that the voters' consideration of the measure in November would alleviate the need
to place the matter before the voters again in April, 2005, regardless of the outcome of the vote in
November. Therefore, the Resolution placing the initiated measure on the November ballot is
contingent upon the petition representatives' execution of a written form withdrawing their citizen
initiative if the measure they have proposed is submitted to the electors as a Council-initiated
measure on November 2, 2004.
Staff is recommending that the measure proposing the elimination of the sales tax on grocery food
be placed on the April 5, 2005 ballot as a citizen-initiated measure. Staff is making this
recommendation because, following the August 17, 2004, meeting, staff learned that there is a
covenant contained in a 2003 sales and use tax revenue bond ordinance which, in effect, prohibits
the repeal or amendment of any portion of the City Code provisions establishing the City's sales and
use tax if such action would diminish the City's sales and use tax revenues, since those revenues are
pledged to the payment of the sales and use tax bonds. This prohibition remains in place until the
bonds are paid in full, which is presently scheduled to occur on December 1, 2009. Therefore, staff
believes that Council should not place the proposed elimination of the sales tax on food on the ballot
as a Council-initiated measure since that measure, if approved by the voters, would violate the
covenant in the 2003 bond ordinance.