Ballot Issue 1B - Sales Tax for Early Childhood

SHALL LARIMER COUNTY TAXES BE INCREASED BY $28.7 MILLION ANNUALLY (FIRST FISCAL YEAR INCREASE STARTING IN 2026), AND BY WHATEVER ADDITIONAL AMOUNTS MAY BE RAISED EACH YEAR THEREAFTER, TO ADDRESS THE SHORTAGE AND HIGH COST OF PRESCHOOL AND CHILDCARE PROGRAMS FOR FAMILIES IN LARIMER COUNTY, INCLUDING FOR EXAMPLE TO SUPPORT: · INCREASING THE WAGES OF PRESCHOOL AND CHILDCARE TEACHERS AND STAFF TO ATTRACT AND RETAIN HIGH-QUALITY EDUCATORS; AND · LOWERING THE COST OF PRESCHOOL AND CHILDCARE FOR LARIMER COUNTY FAMILIES; AND · ADDRESSING QUALITY AND CAPACITY IN PRESCHOOL AND CHILDCARE THROUGH CLASSROOM IMPROVEMENTS, UPDATING LEARNING MATERIALS, AND CREATING SAFE CARE ENVIRONMENTS; BY ESTABLISHING A .25% SALES AND USE TAX (EQUAL TO 25 CENTS ON A $100 PURCHASE) TO EXPIRE IN 20 YEARS AND WITH EXEMPTIONS FOR SALES OF FOOD FOR HOME CONSUMPTION, GASOLINE, DIAPERS & PRESCRIPTION DRUGS AND OTHER SPECIFIED ITEMS; WITH FUNDING SUBJECT TO AN ANNUAL AUDIT BY AN INDEPENDENT THIRD-PARTY EXPERT, AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN AND SPEND ALL PROCEEDS OF SUCH TAX WITHOUT LIMITATION BY ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, ALL IN ACCORDANCE WITH THE BOARD OF COUNTY COMMISSIONERS' RESOLUTION REFERRING THIS BALLOT ISSUE APPROVED ON AUGUST 19, 2025?