(1) The board shall establish criteria for the stadium site and the stadium. In establishing such criteria, the board shall consider factors which it deems relevant including, but not limited to:
(a) The need for access to the site by motor vehicles, pedestrians, and others using the stadium, including the proximity to highways, the capacity of surrounding streets and highways to handle traffic, the proximity to actual and proposed public transportation, and the overall convenience to the citizens of the district;
(b) The extent to which financial incentives from private sources, including landowners and developers, may be maximized in order to reduce the amount of public moneys required to be expended for a stadium site;
(c) The extent to which the economic potential resulting from the location of a stadium may be maximized, including the compatibility of a stadium with adjacent actual or proposed development;
(d) The compatibility of a stadium with surrounding neighborhoods;
(e) The existence of readily available fire and police protection services;
(f) The existence or the potential for the existence of adequate parking facilities for motor vehicles in the immediately surrounding area; and
(g) Any criteria which may be established by major league baseball concerning stadium sites or stadiums.
Source: L. 89: Entire article added, p. 1333, � 1, effective June 2.
32-14-112. Consultation with urban land institute - Colorado baseball commission - consideration of recommendations. The board shall consult with and shall consider any recommendations made by the urban land institute or by the Colorado baseball commission in regard to the duties of the board, including but not limited to the selection of a stadium site, the planning and design of the stadium, and the financing of the stadium site acquisition and the construction of the stadium.
Source: L. 89: Entire article added, p. 1334, � 1, effective June 2.
32-14-113. Costs - acquisition of stadium site - construction of stadium - use of public moneys - target percentage. The district shall make every reasonable effort to obtain funding for a target amount of at least fifty percent of the total costs incurred by the district in the acquisition of a stadium site and in the construction of a stadium from moneys acquired from sources other than the levy and collection of the sales tax authorized pursuant to the provisions of section 32-14-114. Such amount constitutes a target which the district shall attempt to achieve but is not a mandatory requirement. Such moneys may include, but are not limited to, private donations or the revenues acquired by the issuance of special obligation bonds to be paid from the financial incentives specified in section 32-14-110 (1)(a) or the operating revenues generated by the district. The sales tax authorized in section 32-14-114 shall be levied only for the period of time for which it is necessary to generate revenues sufficient to pay the percentage of the total costs incurred in said acquisition and construction not funded by other sources of money and for such other purposes specified in section 32-14-115, but such period of time shall not exceed twenty years.
Source: L. 89: Entire article added, p. 1334, � 1, effective June 2. L. 90: Entire section amended, p. 1520, � 6, effective April 16.
32-14-114. Sales tax imposed - collection - administration of tax - discontinuance. (1) Upon the approval of the registered electors pursuant to the provisions of section 32-14-105 and upon the granting of a major league baseball franchise by major league baseball to be located in the district, the board shall have the power to levy such uniform sales tax for a period not to exceed twenty years throughout the district created in section 32-14-104 upon every transaction or other incident with respect to which a sales tax is levied by the state, pursuant to the provisions of article 26 of title 39, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes and shall be levied on:
(a) Purchases of machinery or machine tools that are otherwise exempt pursuant to section 39-26-709 (1), C.R.S., to the extent that such sales and purchases are subject to the sales tax levied by the regional transportation district pursuant to section 29-2-105 (1)(d), C.R.S., on and after the January 1 following the adoption of a resolution by the board;
(b) Sales of low-emitting motor vehicles, power sources, or parts used for converting such power sources as specified in section 39-26-719 (1), C.R.S.; and
(c) Vending machine sales of food that are otherwise exempt pursuant to section 39-26-714 (2), C.R.S.
(2) (a) The collection, administration, and enforcement of the sales tax shall be performed by the executive director of the department of revenue pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of such sales tax; except that in no event shall the district pay in any given fiscal year commencing on or after July 1, 1994, more than an amount equal to the amount paid by the district in the 1993-94 fiscal year, as adjusted in accordance with changes in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area. The department may make expenditures for such costs subject to annual appropriation by the general assembly.
(b) (Deleted by amendment, L. 2024.)
(3) If the board levies such uniform sales tax as authorized in subsection (1) of this section, the board shall transmit to the executive director of the department of revenue not later than five days after the adoption of the resolution imposing such sales tax a certified copy of said resolution, whereupon said executive director shall proceed to collect, administer, and enforce such sales tax pursuant to the provisions of subsection (2) of this section for a period of twenty years from the effective date of said resolution, unless the executive director of the department of revenue receives from the board notification of discontinuance of the levy of such sales tax pursuant to the provisions of subsection (4) of this section.
(4) At such time, prior to the end of the twenty-year period, that the board determines that the levy of the sales tax is no longer necessary for the purposes set forth in this article, the board shall transmit to the executive director of the department of revenue not later than five days after the adoption of the resolution discontinuing the levy of such sales tax a certified copy of said resolution, whereupon said executive director shall discontinue the collection, administration, and enforcement of said sales tax on the January 1 following the adoption of said resolution. Upon the adoption of said resolution discontinuing the sales tax levy, the board shall have no further authority to levy such sales tax on and after the January 1 following the adoption of said resolution.
Source: L. 89: Entire article added, p. 1334, � 1, effective June 2. L. 90: (1), (3), and (4) amended, p. 1520, � 7, effective April 16. L. 94: (2) amended, p. 319, � 7, effective March 29. L. 99: (1) amended, p. 983, � 7, effective May 28; (1) amended, p. 1358, � 8, effective January 1, 2000; (2) amended, p. 15, � 9, effective January 1, 2000. L. 2004: (1) amended, p. 1042, � 10, effective July 1. L. 2009: IP(1) amended, (HB 09-1342), ch. 354, p. 1849, � 9, effective July 1. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 574, � 30, effective July 1, 2025.
Editor's note: Amendments to subsection (1) by House Bill 99-1015 and House Bill 99-1271 were harmonized.