(1) Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer to "home rule".
(2) No provision of this article shall be construed to require any incorporated town or city or any county to impose any sales tax or to increase any sales tax imposed prior to July 1, 1967.
(3) Nothing in this article shall be construed to invalidate any sales or use tax adopted by ordinance or resolution by any town, city, city and county, or county, whether home rule or statutory, prior to January 1, 1986. Except as provided in subsection (1) of this section, no sales or use tax of any such local government shall conflict with the provisions of this article after January 1, 1986.
Source: L. 67: p. 663, § 7. C.R.S. 1963: § 138-10-7. L. 85: Entire section added, p. 1036, § 4, effective January 1, 1986.
ANNOTATION
Municipal ordinance creating a lien for the collection of its sales taxes that is superior to a lien held by a bank was a proper exercise of the municipality's authority under § 6 of article XX of the state constitution and especially § 6(g). The priority of local liens for unpaid sales taxes, at least with respect to their superiority over private commercial liens, is a local and municipal concern for which the municipality may legislate, even if such legislation were to conflict with a state statute. Given that the levy and collection of a local sales tax by a home-rule municipality is a local and municipal concern, it would be anomalous to conclude that, while the general assembly may grant priority to the sales tax liens of statutory cities and towns, a home rule municipality may not makes its sales tax lien superior to the commercial lien of a private lender. Town of Avon v. Weststar Bank, 151 P.3d 601 (Colo. App. 2006).