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HomeMy WebLinkAbout99-148 OFFICIAL RECORDS OF !IOHAVE COUNTY ..... 4/~,,, '1 3nF' F'AGE 1 OF ~ ,~It]ttAVE COUNI'Y BOARD OF SUPERVISORS RECORDING FEE 0.00 RESOLUTION NO. 99-148 A RESOLUTION OF THE MOHAVE COUNTY BOARD OF SUPERVISORS ADOPTING AND LEVYING A COUNTY GENERAL EXCISE TAX AND SPECIFYING HOW THE COUNTY WILL USE THE REVENUES FROM THAT EXCISE TAX WHEREAS, A.R.S. § 42-6103 authorizes the Board of Supervisors, upon a unanimous vote, to levy a county general excise tax on each person engaging or continuing in the County in a business taxed under A.R.S. Title 42, Chapter 5, Article 1 ~ and A.R.S. § 42-5352 (A) at a rate applied as a percentage of the rates on each class of business subject to the tax imposed by A.R.S. Title 42, Chapter 5, Article 1 and A.R.S. § 42-5352 (A), not to exceed ten per cent; and WHEREAS, A.R.S. § 42-6103 further authorizes the County to use the revenues from the county general excise tax to support and enhance countywide services; and WHEREAS, Mohave County has experienced over the last several years tremendous growth, resulting in increa~sing demands for services, which demands have outstripped the County' s ability to pay for such services from currently existing funding sources, and it is anticipated that such growth and increasing demands will continue over the next twenty years; and WHEREAS, the Board of Supervisors recognizes that a number of capital improvements need to be made to enable the County to effectively and efficiently deliver services to the taxpayers of Mohave County now and in the future and that these necessary improvements cannot all be made from the County's currently existing funding sources; and WHEREAS, Mohave County has thoroughly studied the options available for utilizing its existing capital facilities and the need for new capital facilities by adopting the Long Range Facilities Master Plan in February, 1999; and WHEREAS, a county general excise tax would be paid by visitors to Mohave County as well as by the residents of Mohave County, and the Board of Supervisors finds that this would result in a fairer distribution of the payment of the costs for services provided by Mohave County and would not result in an undue burden being placed upon the residents of Mohave County; and WHEREAS, it is the expressed intent of the Mohave County Board of Supervisors that the citizens of Mohave County have full and complete disclosure as to how the money raised through a county general excise tax will be spent and the use to which it shall be put shall not be changed without unanimous support of the Board of Supervisors; 1A.R.S. § 42-5001, et seq. FEE~.- ~__ , NOW THEREFORE BE IT RESOLVED THAT: 1. The Mohave County Board of Supervisors, by unanimous vote, hereby adopts, enacts, and levies a county general excise tax upon each person engaging or continuing in Mohave County in a business taxed under A.R.S. Title 42, Chapter 5, Article 1 and A.R,S. § 42-5352 (A) at a rate of five per cent of the rates on each class ofbusiness subject to the tax imposed by A.R.S. Title 42, Chapter 5, Article 1 and A.R.S. § 42-5352 (A). 2. This excise tax shall be effective for a period of twenty (20) years beginning on January 1, 2000, and continuing through December 31, 2019. 3. Revenues generated from the excise tax shall be placed in the Mohave County Excise Tax Capital Improvement Fund. Money from this Fund shall only be used to pay costs associated with the planning, acquisition, design, site improvements, construction, and renovation of new major County capital facilities, as defined below, including debt service or lease purchase costs associated with those projects, as well as the costs of fixed assets associated with capital facilities, such as furniture and fixed asset equipment. Expenditure of money from this fund shall be limited to the following major County capital facilities, as identified in the Mohave County Long Range Facilities Master Plan, 1999: Project Estimated Cost Law & Justice Center $34,250,000 General Government Building $15,000,000 Health & Human Services Center $5,000,000 Public Works/Planning & Zoning Building $4,250,000 Sheriff's SubStations $2,500,000 4. For the purposes of this Resolution, the following definitions shall apply: a. "Facility" shall include the building structure, parking facilities, infrastructure, utilities, equipment and furniture nec~essary to provide services to County residents and to conduct County business. b. "New Major County Capital Facilities" shall include all Facilities initiated after August 1, 1999 and shall not include repairs or expansion of Facilities in existence as of August 1, 1999, except for the Public Works/Planning & Zoning Building and Historic County Buildings, if feasible. PA~E 3 OF 4 8, K S,~62 F'G ~- FEE~'~n~;?4' 5. Money from the Fund shall be appropriated annually as a part of the County's budget, and the Fund will be audited annually as a part of the County's aimual financial audit to ensure compliance with this Resolution. 6. With the exception of the Public Works/Planning & Zoning Building and Historic County Buildings, if feasible, it is expressly prohibited to use money from the Fund to lease and/or remodel existing buildings, for any economic development activity, and/or to construct infrastructure on any private property. BE IT FURTHER RESOLVED THAT: 1. Upon adoption of this tax, Mohave County will establish a citizen's committee and engage the necessary professionals to conduct a thorough analysis of potential sites in and around the County to determine the optimum location of any new County Building Complex; and 2. The Mohave County Board of Supervisors and County staff will work closely with the incorporated cities in the selection of appropriate sites for the location of new County facilities, with the impacts that location decisions may have on cities considered as a factor in that selection, along with other appropriate site selection criteria such as cost, ingress/egress, availability of utilities, and others; and In considering potential sites for the County facilities, the Mohave County Board of Supervisors and County staff shall take into account the recommendations made in the Mohave County Long Range Facilities Master Plan, February, 1999 as well as any Area Plans, Main Street and/or Historic District Plans, and/or General Plans that may exist in cities or communities studied; and 4. The Mohave County Board of Supervisors understands and appreciates the desire of our cities to revitalize their downtown areas; and 5. The Mohave County Board of Supervisors, hereby, directs that County staff work with the cities and find the best available use of any buildings currently owned by the County that are vacated through this building program, thereby helping to mitigate any negative impacts this building program may have on any city; and 6. Any changes or amendments to this Resolution, or any changes or amendments in regard to the use of the revenues realized from the county general purpose excise tax shall require unanimous approval of the Board of Supervisors; and 7. The first building constructed using the proceeds of the County General Purpose Excise Tax shall require a unanimous vote of the Board of Supervisors to issue the bidding documents for construction of that facility, with this provision expiring December 31, 2000; and F'~GE 4[. OF -',' 8. If any provision of this Resolution is declared void, unenforceable, or invalid, or is construed as requiring an act in violation of any Constitutional provision, law or regulation, in whole or in part, such provision shall be deemed severed from this Resolution and this Resolution shall otherwise remain in full force and effect. PASSED, APPROVED AND ADOPTED ON THIS 23rd DAY OF AUGUST, 1999. MOHAVE COUNTY BOARD OF SUPERVISORS Board