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VIII. Distribution of Sales and Use Tax Revenue. The revenue collected from the Open Space Sales and Use Tax shall be distributed and administered in the following manner and subject to the definitions and conditions as set forth in this Resolution:

A. The annual revenue from the Open Space Sales and Use Tax shall be distributed according to the percentages as set forth below. Expenditure of said revenue is governed by the provisions set forth in Section VIII.

Shareback to all incorporated municipalities or portions thereof based on the population of the incorporated municipality or portions thereof in Arapahoe County versus total population of incorporated areas in Arapahoe County = 50%

County Open Space Program funds to be used as follows:

County Administrative Costs = 4%

Available as grants to incorporated municipalities and special districts within Arapahoe County = 12%

Designated Arapahoe County Heritage Areas = 1.4%

Maintenance of County Open Space = 3.24%

Acquisition of open space and/or interests in open space to include for the development of multi-use trails = 26.66%

= 50%

Total distribution by percentages of Open Space Fund created by Open Space Sales and Use Tax = 100%