HomeMy WebLinkAbout013 - 04/07/2015 - EXTENDING THE EXPIRING 0.25% ''BUILDING ON BASICS'' CAPITAL PROJECTS SALES AND USE TAX FOR A PERIODOrdinance Approved by Voters
April 7, 2015
See Also Resolution 2015-019
ORDINANCE NO. 013, 2015
OF THE COUNCIL OF THE CITY OF FORT COLLINS
EXTENDING THE EXPIRING TWENTY-FIVE HUNDREDTHS PERCENT (0.25%) “BUILDING ON BASICS”
CAPITAL PROJECTS SALES AND USE TAX FOR A PERIOD OF TEN YEARS FOR THE PURPOSE OF
OBTAINING REVENUE FOR THE “COMMUNITY CAPITAL IMPROVEMENT PROGRAM” CAPITAL
PROJECTS AND RELATED OPERATION AND MAINTENANCE
WHEREAS, the City of Fort Collins has heretofore enacted a comprehensive retail sales and use tax, which
enactment is codified in Chapter 25, Article III of the Code of the City of Fort Collins (the “Code”); and
WHEREAS, the amount of such tax presently imposed by the Code, as contained in Code Section 25-75(a),
includes a twenty-five hundredths percent (0.25%) tax for the construction of the capital projects identified in
Ordinance No. 092, 2005, which Ordinance was approved by the City’s voters on November 1, 2005, and which
projects were approved by the City Council in accordance with the provisions of said Ordinance (the “Existing
Tax”); and
WHEREAS, the Existing Tax is scheduled to expire at midnight at the end of December 31, 2015; and
WHEREAS, on January 20, 2015, the City Council adopted Resolution 2015-012 identifying various
projects that it believes should be funded by the extension of the Existing Tax, and submitting to the registered
electors of the City the question of whether an ordinance extending the Existing Tax for a period of ten years should
be enacted to obtain additional revenues for the planning, design, real property acquisition, construction, and
operation and maintenance for certain capital projects as part of the “Community Capital Improvement Program”;
and
WHEREAS, at a regular City election on April 7, 2015, the voters of the City of Fort Collins approved the
extension of the Existing Tax for the foregoing purposes and determined that, upon the expiration of the Existing
Tax, it is necessary and desirable that a twenty-five hundredths percent (0.25%) sales and use tax be imposed on all
items taxable under the Code, subject to the exceptions contained in City Code Section 25-73(c) and (d) and Section
25-74(b), commencing January 1, 2016, for the purpose of obtaining revenues for the planning, design, real property
acquisition, and construction of the aforementioned capital projects and for the operation and maintenance of some
of them.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS as
follows:
Section 1. That Section 25-75(a) of the Code of the City of Fort Collins is hereby amended to read
as follows:
Sec. 25-75. Rate of tax.
(a) The amount of tax hereby levied is three and eight-five hundredths (3.85) percent of the purchase
price of tangible personal property or taxable services except that the amount of use tax levied on
manufacturing equipment is three (3) percent of the purchase price. Twenty-five one-hundredths (0.25)
percent of such amount is a tax which shall expire at midnight on December 31, 2030, the proceeds of
which shall be used for the purposes of acquiring, operating and maintaining open spaces, community
separators, natural areas, wildlife habitat, riparian areas, wetlands and valued agricultural lands, and to
provide for the appropriate use and enjoyment of these areas by the citizenry, pursuant to the provisions of
the Citizen-Initiated Ordinance No. 1, 2002. Another twenty-five one-hundredths (0.25) percent is a tax
which shall expire at midnight on December 31, 2015, the proceeds of which shall be used for the purpose
of paying the costs of planning, design, right-of-way acquisition, incidental upgrades and other costs
associated with the repair and renovation of City streets, including, but not limited to, curbs, gutters,
bridges, sidewalks, parkway shoulders and medians. Another twenty-five one-hundredths (0.25) percent is
a tax which shall expire at midnight on December 31, 20152025, the proceeds of which shall be used for
the purpose of paying the costs of planning, design, right-of-wayreal property acquisition, and construction
Ordinance Approved by Voters
April 7, 2015
See Also Resolution 2015-019
and at least seven (7) years of operation and maintenance of certainthe capital projects specified in the
"Building on BasicsCommunity Capital Improvement Program" and five (5) years of operation and
maintenance for those capital projects specified in Ordinance No. 013, 2015,capital project program, all of
which shall be subject to the terms and conditions of Ordinance No. 92, 2005Ordinance No. 013, 2015.
Another eighty-five one-hundredths (0.85) percent is a tax which shall expire at midnight on December 31,
2021, the proceeds of which shall be used in accordance with the terms and conditions of Ordinance No.
126, 2010.
Section 2. That the revenue generated by the twenty-five hundredths percent (0.25%) sales and use
tax imposed pursuant to this Ordinance (the “Tax”) shall be used, to the extent that such revenues are sufficient, for
the planning, design, real property acquisition, construction, and operation and maintenance for the capital projects
described on Exhibit “A”, attached hereto and incorporated herein by this reference (the “Projects”), subject to the
following terms and conditions:
(a) The design, scheduling and amount of tax revenue to be set aside for the planning, design, real
property acquisition, and construction for the Projects, and the operation and maintenance for
those Projects for which operation and maintenance funding is provided on Exhibit “A”, shall be
determined by the City Council; provided, however, that no decision regarding the design or cost
of any of these Projects shall substantially change its essential character or eliminate any of its
components from that described on Exhibit “A”, except as expressly permitted under subsection
2(b) below, nor shall any decision fund less than five (5) years of operation and maintenance for
any of the Projects for which such funding is provided for on Exhibit “A”, unless the Council has
determined that such Project shall not be undertaken pursuant to subsection 2(b), below. This
provision shall not be construed as prohibiting the City Council from:
i. enhancing the scope or design of any of the Projects, or increasing the cost thereof, unless
such enhancement or increase in cost would substantially impair the City's ability to fully
fund the planning, design, real property acquisition, and construction for any of the
Projects described on Exhibit “A” or the operation and maintenance for five (5) years
from the date of completion of their construction for those of the Projects for which
operation and maintenance funding is provided on Exhibit “A”, excepting only the
Projects, if any, which have been eliminated by the City Council pursuant to the
provisions of subsection (b) below; or
ii. using any other revenues lawfully available to the City to enhance the scope or design of
any of the Projects, or to fund, in whole or in part, the planning, design, real property
acquisition, construction, operation and/or maintenance for any such Projects.
(b) The planning, design, real property acquisition and construction for all of the Projects shall be
undertaken and completed by the City unless the City Council determines by resolution, after
receiving a recommendation from the City Manager, that it is no longer legally or financially
feasible to undertake and complete any of the Projects without substantially altering the essential
character of the same from that described on Exhibit “A” or, with regard to the Projects described
in subparagraphs (c) and (d) below, the contingency required for each of these Projects is not
reasonably likely to be satisfied.
(c) The use of any revenues generated by the Tax for construction of the “Downtown Poudre River
Enhancements and Kayak Park” (the “Poudre River Project”) shall be expressly contingent upon a
determination by the City Council, after receiving a report and recommendation from the City
Manager, that the City has received for the Poudre River Project at least $1,500,000 in any
combination of contributions and pledges of cash and other property acceptable to the City
Council. The City’s use of revenues generated by the Tax for the planning, design and real
property acquisition of the Poudre River Project shall not be subject to this contingency.
Ordinance Approved by Voters
April 7, 2015
See Also Resolution 2015-019
(d) The use of any revenues generated by the Tax for the real property acquisition for and construction
of the Gardens on Spring Creek Visitors Center Expansion (the “Gardens on Spring Creek
Project”) shall be expressly contingent upon a determination by the City Council, after receiving a
report and recommendation from the City Manager, that the City has received for the Gardens on
Spring Creek Project at least $1,000,000 of any combination of contributions and pledges of cash
and other property acceptable to the City Council. The City’s use of revenues generated by the
Tax for the planning and design of the Gardens on Spring Creek Project shall not be subject to this
contingency.
(e) The Projects shall be subject to all applicable provisions in Article XII of Chapter 23, as amended,
of the City Code relating to art in public places.
Section 3. That any revenues generated by the Tax and remaining unexpended and unencumbered
after the completion of the construction of all of the Projects described on Exhibit “A”, excluding any of these
Projects eliminated by the City Council under the provisions of Section 2(b) above, may, in the discretion of the City
Council, be used to fund additional operation and maintenance of the Projects or for the planning, design, real
property acquisition, construction, operation and/or maintenance for any other capital project approved by the City
Council.
Section 4. That the full amount of revenues derived from the Tax may be retained and expended by
the City, notwithstanding any state revenue or expenditure limitations including, but not limited to, those contained
in Article X, Section 20 of the Colorado Constitution.
Section 5. That the amendment of Section 25-75(a) of the City Code as set forth herein shall take
effect at 12:01 a.m. on January 1, 2016.
Section 6. That except as provided herein, all other provisions of Chapter 25 of the City Code shall
remain unchanged and in full force and effect unless otherwise rescinded or modified by action of the Council.
Exhibit A
Project Descriptions
Community Capital Improvement Program
2015
Estimated Capital
Cost
(2015 dollars)
Estimated Annual
Operations and
Maintenance Cost
(2015 dollars)
Pedestrian Sidewalk/ Americans with Disabilities Act (ADA)
Compliance – Safe Routes to Everywhere
$14,000,000 No O&M Funds
This project will provide an annual fund to begin the implementation of a 52-year compliance program to
eliminate gaps in the City’s pedestrian network and improve ADA compliance.
Ordinance Approved by Voters
April 7, 2015
See Also Resolution 2015-019
Bicycle Infrastructure Improvements – Safe Routes to
Everywhere
$5,000,000 No O&M Funds
This project will provide an annual fund to begin implementation of the City’s 2014 Bicycle Master Plan.
This project will provide an annual fund to be used toward stand-alone bicycle infrastructure projects as
well as add-on elements to other projects that complete or enhance the City’s bicycle network. Projects
will enhance safety, provide wayfinding, and improve comfort and access for bicyclists.
Bus Stop Improvements – Safe Routes to Everywhere $1,000,000 No O&M Funds
This project will provide an annual fund to make ADA improvements and upgrade bus stops throughout
the City.
Downtown Poudre River Enhancements and Kayak Park $4,000,000 $50,000
This project creates a whitewater kayak park with viewing/picnic areas, adds a pedestrian bridge over the
river, improves access to the river and enhances the river’s habitat and beauty. The project also lowers the
river channel to improve flood mitigation and prevent flooding of College Avenue.
Bike/Ped Grade Separated Crossings Fund $6,000,000 $20,000
This project will provide an annual fund to construct top priority grade-separated bicycle and pedestrian
crossings across arterial roadways.
Transfort Bus Fleet Replacement $2,000,000 No O&M Funds
This project will provide an annual fund to meet the local match needed to replace heavy duty buses over
the next 10 years. This fund will be leveraged to receive an 80% match of federal and state grant funding.
Arterial Intersection Improvements Fund $6,000,000 No O&M Funds
This project will provide an annual fund for improvements to arterial intersections, prioritized by
congestion, with safety improvements for all travel modes.
Implementing Nature in the City $3,000,000 $100,000
This project will provide an annual fund to protect access to nature and the key natural spaces that define
our community by filling in gaps to achieve a 10-minute walk to nature or by enhancing species
connectivity, and by enhancing existing sites to provide greater habitat variety and natural experiences.
Gardens on Spring Creek Visitor’s Center Expansion $2,000,000 $40,000
This project will double the square footage of the Visitor’s Center at the Gardens on Spring Creek and will
add meeting rooms, a new entryway with gift shop, a conservatory, a small café, and additional office
space.
Southeast Community Center with Outdoor Pool $14,000,000 $230,000
This project will build a Community Center in southeast Fort Collins focused on innovation, technology,
art, recreation and the creative process. The Center will also have a large outdoor leisure pool with water
slides, sprays and jets, decks, a lazy river and open swimming area.
Ordinance Approved by Voters
April 7, 2015
See Also Resolution 2015-019
Affordable Housing Fund $4,000,000 No O&M Funds
This project will fund capital costs of development or rehabilitation of one or more public or private
housing projects designated specifically for low income individuals and families.
Lincoln Avenue West Segment Road Improvements $5,300,000 $42,200
This project will fund design, right-of-way, and construction of improvements to the west segment of
Lincoln Avenue located between the Union Pacific Railroad Tracks just north of Jefferson Street to 1
st
Street, including the Poudre River Bridge.
City Park Train $350,000 No O&M Funds
This project will bring back the City Park train in a new, expanded location in City Park.
Renovation of the Historic Carnegie Building $1,700,000 $25,000
This project will renovate the historic 1904 Carnegie library building to enhance its use as a Community
Center. The Center will host special events, community meetings, art exhibits and symposiums in the heart of
Downtown.
Linden Street Renovations Design & Construction $3,000,000 $12,000
This project will fund final design, construction, and right-of-way acquisition for the renovation of the
downtown 200 block of Linden Street.
Club Tico Renovation $250,000 No O&M Funds
This project will complete the renovation of Club Tico at City Park by renovating the kitchen and
restrooms and adding a second story deck overlooking Sheldon Lake and City Park Pool.
Willow Street Renovations Design & Construction $3,500,000 $11,000
This project will fund final design and construction of improvements to Willow Street between College
Avenue and Linden Street as identified in the River District Infrastructure Plan.