The Open Space Sales Tax revenues are distributed in three ways. First, 2% of the total revenue is used for administration expenses. Second, 30% of the remaining monies are distributed back to the taxing entity in the proportion in which they were generated. The taxing entities contributing to the Open Space Sales Tax are: City of Arvada, City of Aurora, Town of Bennett, City of Brighton, City of Commerce City, City of Federal Heights, City of Northglenn, City of Thornton, City of Westminster, and Adams County. Last, the remaining funds are distributed through a competitive grant program where no more than 28% of the funds can be spent on active projects and no less than 40% of the funds must be spent on passive projects.