Article 12. MUNICIPAL TAXATION AND FEES  


A.

The City Council shall have the authority to adopt and levy, by ordinance, all taxes which are not prohibited for home rule municipalities by the Colorado Constitution, subject to any applicable limitations in said Constitution. Prior to the institution of any new tax or tax increase, the Council shall comply with applicable voter approval requirements in the Colorado Constitution.

B.

The City Council shall have the authority to enact, establish and enforce, by ordinance and resolution, the imposition of fees for all municipal and/or public services, facilities and improvements and fees for impacts upon such municipal and/or public services, facilities and improvements it deems in the best interests of the City, subject to applicable laws related thereto.