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RESOLUTION NO. 2026-8

A RESOLUTION TO APPROVE AND AUTHORIZE SUBMISSION OF A BALLOT QUESTION FOR THE NOVEMBER 2026 COORDINATED ELECTION PROPOSING A 1.5% COUNTYWIDE SALES AND USE TAX RATE AS MORE PARTICULALRY DESCRIBED WITHIN THE PROPOSED RESOLUTION FOR GENERAL COUNTY PURPOSES AND ROAD AND BRINGE CONSTRUCTION AND MAINTENANCE.

WHEREAS, C.R.S. §29-2-101, et. seq. authorizes the County to levy an increase in the countywide sales and use tax rate upon approval of the majority of qualified registered electors of the County voting on such proposal at an election conducted and held according to Colorado law; and

WHEREAS, in Order for the County to maintain its ability to effectively provide services to the citizens of Kiowa County and to ensure funds for road and bridge construction and maintenance, it is necessary for additional funding to be raised; and

WHEREAS, passage of this measure will ensure that the County has the funding it needs to continue to provide suitable services to the citizens of Kiowa County and for road and bridge constructions and maintenance; and

WHEREAS, the Board of County Commissioners of Kiowa County finds that the imposition of a sales and use tax of 1.5% of taxable transactions will permit the county to utilize the revenues derived from these taxes for the purposes set forth herein with 50% of the revenue earned being allocated to the County's General Fund and 50% being allocated to the Road & Bridge Fund; and

WHEREAS, the Board of County Commissioners of Kiowa County finds that the imposition: of a sales and use tax of 1.5% of taxable transactions will promote the health, safety and welfare of the citizens of Kiowa County.

NOW THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Kiowa County:

GENERAL PROVISIONS

1. Purpose of this Resolution: The purpose of this Resolution is to authorize the submission of a ballot question and, upon the approval of a majority of the eligible electors voting on such Proposal at the November 2026 Coordinated Election, to enact, and, therefore, levy and impose a countywide sales tax rate of 1.5% upon the sale at retail of tangible personal property and the furnishing of certain services in the County ("the sales tax") including a use tax rate of 1.5% upon the storage, use or consumption in the county of any construction and building materials purchased at retail excluding motor vehicle and other vehicles purchased at retail on which registration is required; all of the foregoing being in accordance with the provisions of Article 2 of Title 29, C.R.S., which provisions are incorporated herein by this reference and to authorize the issuance of bonds therefor.

2. Effective Date of Sales Tax Rate Increase: If approved by a majority of the eligible electors voting thereon in the November 2026 Coordinated Election, the county wide sales and use tax rate proposed in this Resolution and in the ballot issue shall become effective January 1, 2027 and will continue in perpetuity for 15 years or until such time as the tax rate for the county may be reduced by appropriate resolution and/or initiative.

3.Statutory Definitions Incorporated/ Specific Definition of Countywide: The definitions of the words contained herein shall be as set forth in C.R.S. §§ 39-26-102, 39-26-201, and 39-26-701, which definitions are incorporated by reference into this Resolution as if fully set forth herein. The term, "countywide", as used in this Resolution includes all incorporated areas (i.e., municipalities, including, but not limited to, all statutory towns and unincorporated areas within Kiowa County).

SPECIFIC PROVISIONS RELATING TO THE SALES AND USE TAX

4.Property and Services Taxed: Upon the approval of a majority of the eligible electors in the November 2026 Coordinated Election, there shall be enacted and, therefore, levied and imposed, and there shall be collected and paid, a countywide sales tax rate of 1.5% on the gross receipts upon the sale of tangible personal property at retail and the furnishing of certain services and a countywide use tax rate of 1.5% on the storage, use or consumption in the county of any construction and building materials purchased at retail excluding motor vehicle and other vehicles purchased at retail on which registration is required as provided in C.R.S. §29-2-l0S(1)(d) upon all taxable transactions in the County. The sale of tangible personal property and services taxable pursuant to this Resolution shall be the same as the sale of tangible personal property and services taxable pursuant to C.R.S. §39-26-104 except as otherwise provided in such C.R.S. §29-2-l0S(l)(d) but including components used to produce energy from a renewable energy source pursuant to C.R.S. §39-26-724.

  1. Adoption of State Rules and Regulations: The imposition of this tax on the sale at retail of tangible personal property and the furnishing of certain services subject to this tax shall be in accordance with the schedule set forth in the rules and regulations of the Colorado Department of Revenue, and in accordance with any regulations which may be enacted by separate written resolution.
  2. Exclusions from Sales and Use Tax: The incidents subject to sales tax shall not include the following:
  3. The amount of any sales or use tax imposed by Article 26 of Title 39, C.R.S.
  4. The sale of construction and building materials, as the term is used in C.R.S. §29-2-1C·9, if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to such local government evidencing that a local use tax has been paid or is not required to be paid.
  5. The sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule county equal to or in excess of that sought to be imposed by the subsequent statutory or home rule county. A credit shall be granted against the sales tax imposed by the subsequent statutory or home rule county with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or use to the previous statutory or home rule county. The amount of the credit shall not exceed the sales tax imposed by the subsequent statutory or home rule county. The following provision shall apply in defining the applicability of its higher rate to the sales tax ordinance or resolution of any statutory or home rule city, town, city and county, or county which provides a higher rate of taxation on prepared food or food for immediate consumption than its general rate of taxation: Prepared food or food for immediate consumption shall exclude any food for domestic home consumption.
  6. The sale of food purchased with food stamps. For purposes of this provision, the term, "food", shall have the same meaning as provided in C.R.S. §39-26-102(4.5) and 7 U.S.C. §2012 (g), as such section exists on October 1, 1987, or as thereafter amended.
  7. The sale of food purchased with funds provided by the special supplemental food program for women, infants and children, 42 U.S.C. §1786, For the purposes of this provision, "food" shall have the same meaning as provided in 42 U.S.C. §1786, as such section exists on October 1, 1987, or is thereafter amended.
  8. The sales of cigarettes pursuant to C.R.S. §29-2-105(9).
  9. Exemption for sales of agriculture compounds, farm equipment and livestock as defined in C.R.S. §39-26-716 (1)-(4) This exemption shall remain regardless of future amendments to the exemption statutes of the state of Colorado.
  10. Mobile Telecommunications Services: Imposition of a sales tax pursuant to C.R.S. §39-26-104(1)( c) on a mobile communications service shall be imposed in accordance with the provisions of the Mobile Telecommunications Sourcing Act 42 U.S.C. §§ 116 to 126 as amended, and pursuant to section 117(b) of the Act, mobile telecommunications service taxable by the County on or after August 1, 2002 may be subject to any sales tax or other charge imposed by the County on the service only if the customer's place of primary use is within the geographical boundaries of the County.
  11. Sales Tax Exemptions: There shall be exempt from sales taxation under the provisions of this Resolution all of the tangible personal property and services which are exempt from County sales taxation under the State Statue, "Sales and Use Tax Exemptions", C.R.S. §39-26-701, et seq. The sales tax exemptions imposed pursuant to this Resolution will be expressly subject to the following exemptions. as provided in C.R.S. §29-2-S0l(l)(d):
  12. Exemption for sales of food specified in C.R.S. §39-26-707(1)(e);
  13. Exemption for sales of machinery or machine tools specified in C.R.S. §39-26-709(1); and
  14. Exemption for sales of electricity, coal, wood, gas (including natural, manufactured and liquefied petroleum gas), fuel oil, or coke sold to occupants of residences as specified in C.R.S. §39-26-715(1)(a)(II).
  15. Nonresident Exemption: All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from the subject sales tax when such sales n:eet both of the following conditions:
  16. The purchaser is a nonresident of or has his or her principal place of business outside the of County; and
  17. Such tangible personal property is registered or required to be registered outside the limits of the County under the laws of Colorado.

10, Place of Sale: For purposes of this Resolution, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the County or to a common carrier for delivery to a destination outside the limits of the County. The gross receipts from such sales shall include delivery charges, when such charges are subject to the sales and use tax of the State of Colorado imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery is made. If a retailer has no permanent place of business in the County, or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the sales tax increase imposed by this Resolution shall be determined by the provisions of Article 26, of Title 39, C.R.S., and by the rules and regulations promulgated by the Colorado Department of Revenue.

11. Sales Tax License: No separate County sales tax license shall be required. Any person engaging in the business of selling tangible personal property at retail or furnishing certain services as herein specified shall annually obtain and hold a State license as required by C.R.S. §39-26-103.

12. Sales Tax Vendor's Fees: As collection agent for Kiowa County, the vendor shall be entitled to withhold an amount equal to three and one-third percent (3 1/3%) of the total amount to be remitted by vendor to the Executive Director of the Colorado Department of Revenue each month to cover vendor's expense in the collection and remittance of said County sales and use tax. If any vendor is delinquent in remitting said tax, other than in unusual circumstances shown to the satisfaction of the Executive Director, the vendor shall not be allowed to retain any amounts to cover his or her expenses in collecting and remitting said tax. By separate resolution, the Board of County Commissioners at any time, may increase, decrease or eliminate all or any part of the vendor fee.

13. Collection, Administration and Enforcement: The collection, administration and enforcement of the sales tax imposed by this Resolution shall be performed by the Executive Director of the Colorado Department of Revenue in the same manner as the collection, administration and enforcement of the Colorado State sales tax. The provisions of Article 26 of Title 39, CR.S. and all rules and regulations promulgated by the Executive Director of the Department of Revenue thereunder are incorporated herein by this reference and shall govern the collection, administration and enforcement of the sales and use tax imposed by this Resolution.

If the sales and use tax proposed by this Resolution is approved by the electorate at the Coordinated Election in November, 2026, the County Clerk and Recorder, shall send notice of said adoption to, and make a request of, the Executive Director of the Department of Revenue to administer, collect and distribute the sales tax hereby imposed, pursuant to C.R.S. §29-2-106, The Board of County Commissioners and the Clerk and Recorder, at the time of making such request, shall provide the following documents to the Executive Director of the Department of Revenue:

  1. A copy of this Resolution, certified by the Clerk and Recorder;
  2. Affidavits of Publication of this Resolution, as provided herein; and
  3. An abstract of election results, certified as to the approval of the sales and use tax by a majority of the registered, qualified electors of Kiowa County voting thereon.

In the event the Executive Director of the Department of Revenue fails or refuses to collect the sales tax increase imposed by this Resolution, the Board shall be authorized to provide for the collection, administration or enforcement of such sales tax to the extent permitted by law or to amend this Resolution to comply with the requirements of the Department of Revenue.

14. Use by County: The Board shall direct the utilization of the revenues of the sales and use tax proposed by this Resolution solely as described in the ballot measure referred to the voters of Kiowa County by this Resolution.

15. Distribution of Proceeds of Sales Tax Rate: In order to carry out the purposes expressed in this resolution, and pursuant to C.R.S. §29-2-104(2), the County shall retain all revenue generated by this sales and use tax for the sole and exclusive use for the purposes set forth in the ballot measure by depositing all of the revenues generated by this sales and use tax into a fund to be known as the County General Fund.

ELECTION REQUIREMENTS

16. Submission to Electors: Pursuant to C.R.S. §29-2-104(3), this sales and use tax proposal as set forth in this Resolution shall be referred to the eligible electors of Kiowa County at the Coordinated Election to be held Tuesday, November 3, 2026, and being referred to herein as the November 2026 Coordinated Election. The ballot issue to be submitted to the eligible electors shall be substantially as set forth on attached Exhibit A, which Exhibit A is incorporated by reference into this Resolution as if fully set forth herein.

17. Publication of Resolution: The County Clerk and Recorder is hereby authorized and directed to publish the text of this proposal for a sales and use tax four separate times, a week a part, in the Kiowa County Independent and the Kiowa County Press, newspapers circulated in Kiowa County.

18. Conduct of Election: The election shall be held and conducted and the results thereof shall be determined so far as practicable, in conformity with the provisions of the Colorado Uniform Election Code of 1992 as set forth in Articles I through 13, inclusive, of Title 1, C.R.S.

19. Ballot Title: For purposes of C.R.S. §1-11-203.5, the ballot title for the ballot issue contained in Exhibit A attached to this Resolution is hereby determined to be the text of the ballot issue itself set forth on attached Exhibit A.

20. Authority to Effect Resolution: The officers, employees and agents of the County are hereby authorized and directed to take all action necessary or appropriate to effectuate the provisions of this Resolution in accordance with Colorado law.

MISCELLANEOUS

2l. Effective Date - Applicability: Upon approval at the November 2026 Coordinated Election, this proposal shall become effective and in force immediately, subject to the terms and conditions as set forth in this Resolution, and shall remain effective unless otherwise repealed according to Colorado law; provided, however, that the provisions of this Resolution calling for an election on the ballot measure set forth in Exhibit A, which is incorporated herein by this reference, shall take effect immediately upon the passage of this Resolution by the Board.

22. Statutory References: Unless otherwise referenced, all statutory citations in this Resolution shall be construed to refer to the Colorado Revised Statutes, 2026, referred to above as C.R.S., and as the same may be from time to time amended.

23. Amendments: Unless otherwise required by Colorado law, the provisions of this Resolution may be amended by resolution of the Board of County Commissioners.

24. Severability: If any section, paragraph, clause, or provision of this Resolution shall be adjudged to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining sections, paragraphs, clauses, or provisions of this Resolution. It is the intention of the Board that the various parts of this Resolution are severable.

PASSED AND ADOPTED this 27 day of August 2026

THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY, COLORADO

By:/s/Donald Oswald

Donald Oswald, Chairman

ATTEST

By:/s/Adrienne Yates

Adrienne Yates, County Clerk

Published September 11, 2026

In the Kiowa County Press

EXHIBIT A

SHALL KIOWA COUNTY TAXES BE INCREASED FOR GENERAL COUNTY PURPOSES (50%) AND COUNTY ROADS AND BRIDGE CONSTRUCTION AND MAINTENANCE PURPOSES (50%) BY THE PROPOSED 1.5% COUNTYWIDE SALES AND USE TAX WHICH IS TO BE LEVIED AND IMPOSED, COMMENCING JANUARY 1, 2027 AND CONTINUING FOR 15 YEARS; WHICH IS ESTIMATED TO GENERATE THE FIRST FULL FISCAL YEAR INCREASE OF $500,000 AND BY SUCH AMOUNTS AS ARE RECEIVED IN ANY YEAR THEREAFTER, MORE OR LESS, TO BE ALLOCATED AND EXPENDED AS DETERMINED DURING THE COUNTY BUDGET REVIEW PROCESS ON AN ANNUAL BASIS; AND BE IMPOSED AS FOLLOWS: A SALES TAX AT A RATE OF 1.5% ON THE SALE OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND THE FURNISHING OF SERVICES IN THE COUNTY; A USE TAX AT A RATE OF 1.5% ON THE STORAGE, USE OR CONSUMPTION IN THE COUNTY OF ANY CONSTRUCTION AND BUILDING MATERIALS PURCHASED AT RETAIL EXCLUDING MOTOR VEHICLE AND OTHER VEHICLES PURCHASED AT RETAIL ON WHICH REGISTRATION IS REQUIRED; EXEMPTING SALES OF AGRICULTURE ITEMS AS DEFINED IN C.R.S. 39-26-716 (1)-(4); PROVIDED THAT THIS QUESTION DOES NOT AUTHORIZE THE COUNTY TO INCREASE ANY OTHER FEE OR TAX, INCLUDING PROPERTY TAXES; AND SHALL THIS TAX INCREASE CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND EXCEPTION TO THE LIMITS THAT OTHERWISE WOULD APPLY TO THE COUNTY UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, COMMONLY KNOWN AS THE TAXPAYER'S BILL OF RIGHTS OR-"TABOR"; ALL IN ACCORDANCE WITH THE RESOLUTION ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY AND SET FORTH IN RESOLUTION NO. 2026-8?

YES

NO

Published September 11, 2026

In the Kiowa County Press.

Legal Kiowa County