(1) Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the Colorado Municipal Election Code of 1965, article 10 of title 31, C.R.S.
(2) (a) and (b) Repealed.
(c) Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors of any incorporated town or city pursuant to section 31-11-104, C.R.S.
(3) The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section 29-2-105, and the collection, administration, enforcement, and distribution procedures of part 2 of this article 2 apply to municipal sales taxes or use taxes or both levied pursuant to subsection (1) of this section.
Source: L. 67: p. 660, � 2. C.R.S. 1963: � 138-10-2. L. 73: p. 1477, � 2. L. 75: Entire section amended, p. 961, � 2, effective July 14. L. 79: Entire section amended, p. 1126, � 1, effective April 25. L. 87: Entire section amended, p. 322, � 67, effective July 1. L. 93: Entire section amended, p. 697, � 4, effective May 4. L. 95: Entire section amended, p. 440, � 25, effective May 8. L. 2003: Entire section amended, p. 2581, � 1, effective June 5. L. 2024: (3) added, (SB 24-025), ch. 144, p. 554, � 4, effective July 1, 2025; (2)(a)(II) and (2)(b)(II) added by revision, (SB 24-025), ch. 144, pp. 554, 585, �� 4, 55.
Editor's Note: Subsections (2)(a)(II) and (2)(b)(II) provided for the repeal of subsections (2)(a) and (2)(b), respectively, effective July 1, 2025. (See L. 2024, pp. 554, 585.)
29-2-103. Countywide sales or use tax - multiple-county municipality excepted. (1) Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the county voting on such proposal pursuant to section 29-2-104. Such a proposal for a sales tax, use tax, or both, upon approval by a majority of the registered electors voting thereon, shall be effective throughout the incorporated and unincorporated portions of the county except when less than countywide application is authorized pursuant to subsection (2) of this section.
(2) A county may levy a sales tax, use tax, or both, in whole or in part, in less than the entire county when the following conditions are met:
(a) (Deleted by amendment, L. 2008, p. 990, � 4, effective August 5, 2008.)
(b) The area to be excluded from the tax levy is comprised solely of a portion of a municipality whose boundaries are located in more than one county; and
(c) All other counties in which a portion of the municipality described in paragraph (b) of this subsection (2) is located have agreed to provide fair compensation to the county for any services extended to such municipality as a result of revenues derived from the county tax levy from which the municipality is excluded.
(3) The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section 29-2-105, and the collection, administration, enforcement, and distribution procedures of part 2 of this article 2 apply to county sales or use taxes or both levied pursuant to subsection (2) of this section.
Source: L. 67: p. 660, � 3. C.R.S. 1963: � 138-10-3. L. 75: Entire section amended, p. 962, � 3, effective July 14. L. 79: Entire section amended, p. 1126, � 2, effective April 25. L. 85: Entire section amended, p. 1028, � 1, effective May 2. L. 2008: (2)(a) and (2)(b) amended, p. 990, � 4, effective August 5. L. 2024: (3) amended, (SB 24-025), ch. 144, p. 554, � 5, effective July 1, 2025.