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HomeMy WebLinkAboutIGA Excise Tax Agreement with SD6~~, -'•. CONSTRUCTION EXCISE TAX INTERGOVERNMENTAL AGREEMENT TO COLLECT AND REMIT TAX BETWEEN Jackson County School District No. 6 and City of Central Point This Construction Excise Tax Intergovernmental Agreement to Collect and Remit Tax ("CET Collection IGA") is effective on the last date of signature below, and is by and between Jackson County School District #6 (a.k.a. Central Point School District No 6), a school district organized under the laws of the state of Oregon ORS 330.005 ("School District"), and the City of Central Point ("Jurisdiction"), collectively referred to as "Parties." WHEREAS, Senate Bill 1036, which was adopted by the 2007 Legislature and which became effective on September 27, 2007, authorizes school districts, as defined in ORS 330.005, to impose construction excise taxes to fund capital improvements to school facilities; and WHEREAS, Section 5 of Senate Bill 1036 provides that the Construction Excise Tax shall be collected by local jurisdictions and remitted pursuant to intergovernmental agreements; and WHEREAS, School District is contemplating imposing a construction excise tax within the School District and Section 5 of Senate Bill 1036 also requires school district to enter into intergovernmental agreements with any local government or special district that would collect the tax prior to the adoption of a construction excise tax; and WHEREAS, the Parties desire to agree to certain procedures needed to collect the Construction Excise Tax and remit the tax to School District. NOW THEREFORE, the Parties hereto agree as follows: 1. Information and Forms. Jurisdiction shall provide all of the forms necessary to collect the Construction Excise Tax and School District will provide all necessary information to assist Jurisdiction in doing so. 2. Staffin~• Jurisdiction shall provide sufficient staffto calculate and collect the CET along with the collection of other permit fees. School District shall provide sufficient staff to implement the CET program. 3. Collection; Start date. Jurisdiction agrees to collect the CET on behalf of School District for those properties within School District and within Jurisdiction. Jurisdiction shall begin collecting the CET on , 200_, and shall continue collection until the CET expires or is terminated by School District. 4. Exemptions. School District shall provide Jurisdiction with all foams necessary for CET exemptions, rebates, and refunds, and any other forms or information necessary for implementation of the CET. If a Person or entity asserts that it is exempt from the CET and files a School District CET Exemption Form at the time the CET would otherwise be due, Jurisdiction shall grant the exemption. It shall be School District's responsibility to determine the validity of the exemption and to institute collection procedures to obtain payment of the CET, as well as any other remedy School District may have under law, if the Person was not entitled to the exemption. Page 1 of 3 Construction Excise Tax Collection IGA J ~ ~ ~ ~. 5. Remittance. Jurisdiction shall remit the collected CET to School District. Remittance shall be quarterly, unless a jurisdiction prefers to remit the CET monthly, by the 30th of the month following the quarter (or month) ending. Quarters end on March 3 1, June 30, September 30, and December 31 of each year. CET remittance and the CET Report shall be sent to the School District at 300 Ash Street, Central Point, Oregon 97502. 6. CET Reports. Along with the CET remittance, Jurisdiction shall prepare and submit to the School District a report of the CETs and building permits issued for the previous quarter's construction activities. The report shall include: the number of building permits issued that quarter; the aggregate square footage of residential construction; the aggregate square footage ofnon-residential construction; the number of building permits for which CET exemptions were given; the aggregate square footage of construction for the exempted construction; the aggregate amount of CET paid; and the amount of CET administrative fee retained by Jurisdiction pursuant to this CET Collection IGA. 7. Failure to Pav CET. Upon a Person's refusal to or failure to pay the CET when due, the jurisdiction administering that Person's building permit shall notify School District in writing within five (5) business days of such failure, with information adequate for School District to begin collection procedures against that Person, including the Person's name, address, phone numbers, construction project, square footage of new construction, and building permit number. Upon a Person's refusal or failure to pay the CET, it shall be School District's responsibility to institute collection procedures to obtain payment of the CET as well as any other remedy School District may have under law. 8. Records. Jurisdiction shall make all records related to building permit activity, Construction Excise Tax collections, and CET exemptions available to School District, or its designated auditors, as necessary for School District to audit Construction Excise Tax collections. 9. Administrative Fee. As consideration for the above described services, Jurisdiction shall retain 1% (one percent) of the CET collected by the Jurisdiction as authorized by Section 5 of Senate Bill 1036. Prior to submitting the CET to School District, Jurisdiction shall deduct this administrative fee directly from the CET collected, and the amounts deducted and retained shall be identified on the report submitted to School District. 10. Amendment. This CET Collection IGA may be amended by mutual written agreement of the Parties. l 1.Other Agreements. This CET Collection IGA does not affect or alter any other agreements between School District and Jurisdiction. Jac n ounty t District #6 B • ~ I1 ~o~ Title: Randal on, Superintendent City of Cen 1 Poin/t '. G~ ~~ ~ ©7 Title: Hank Williams, Ma or -- ~~ Y Construction Excise Tar Collection IGA Page 2 of 3 ,~ t ~ State of Oregon ) ss. County of Jackson ) On this ,~~ day of 200 ,before me~L/~y/f~k~~~~c~7~', the undersigned Notary Public, pers nally appeared as Superintendent of Jackson County School District No. 6, personally known to me (or proved to be on the basis of satisfactory evidence) to be the person whose name is subscribed to this instrument, and acknowledged that (he)(she) executed it. State of Oregon ) ss. County of Jackson ) OFFICIAL SEAL M CATHERINE SALMON NOTARY PUBLIC -OREGON ~~~ ~~ COMMISSION NO. 402769 MY COMMISSION EXPIRES MARCH 3, 2010 My ommission expires: ~~~~ 20~d On this ~ day of '(~ ~ 2007, before me ~~eoe.~~ ~o rpaor' ,the undersigned Notary Public, personally appeared C~a.c~.~ c, ~ l~~d p~,s as _ of the City of Central Point, personally known to me (or proved to be on the basis o tisfactory evidence) to be the person(s) whose name(s) is (are) subscribe to this instrument, and acknowledged that he (she or they) executed it. ~1 OFFICIAL SEAL ®~t4RDN~1 CaREt~40R~' NOTARY PUBLIC - OREQOPI COMMISSION NO. 379628 tllllf COMMISSION EXPIRE8 MAY1b,20a8 y commission expires: 5..~ Page 3 of 3 Construction Excise Tar Collection IGA BEFORE THE BOARD OF DIItECTORS FOR CENTRAL POINT SCHOOL DISTRICT 6 COUNTY OF JACKSON, STATE OF OREGON In the Matter of ) Imposition of Construction) RESOLUTION 08-11 Excise Tax ) WHEREAS, the District has a critical need to build new facilities and improve existing school facilities; and WHEREAS, the Oregon Legislative Assembly passed Senate Bill 1036, authorizing school districts to impose construction excise taxes to fund capital improvements to school facilities; and WHEREAS, pursuant to Section 5 of Senate Bill 1036 (2007), the District has entered into an intergovernmental agreement with the City of Central Point; and WHEREAS, pursuant to Section 5 of Senate Bill 1036 (2007), this intergovernmental agreement establishes: (a) collection duties and responsibilities; (b) the Jackson County School District 6 account into which construction tax revenues are to be deposited and the frequency of such deposits; and (c) the amount of the administrative fee of one percent (1%) that the entity collecting the tax may retain to recoup its expenses in collecting the tax. NOW, THEREFORE, BE IT RESOLVED as follows: The rates of tax, imposed only on improvements to real properly that result in a new structure or additional square footage in an existing structure, with the exemptions outlined in Senate Bill 1036, are: (a) One dollar ($1.00) per square foot on structures or portions of structures intended for residential use, including but not limited to single-unit or multiple-unit housing; and (b) Fifty cents ($0.50) per square foot on structures or portions of structures intended for nonresidential use, not including multiple-unit housing of any kind. 2. In addition, a construction tax imposed on structures intended for nonresidential use will not exceed $25,000 per building permit or $25,000 per structure, whichever is less. 3. For years beginning on or after June 30, 2009, the tax rates stated in this resolution shall be adjusted for changes in construction costs. The Oregon Department of Revenue will determine the adjusted rate limitations and report to the District. 4. The construction excise tax shall be assessed and collected pursuant to the provisions of Senate Bill 1036 (2007). 5. This resolution takes effect on January 4, 2008. DONE AND DATED this 4th day of December , 2007. ATT ST: DISTRICT 6 BOARD OF DIRECTORS Cler Chairman Movedby:Board Member Gebhard Seconded by: Board Member Dunn Vote: 4 - 0