0 chapters · 640 sections in this title.
Colo. Rev. Stat. § 29-2-101 Legislative declaration
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The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in th…
Colo. Rev. Stat. § 29-2-102 Municipal sales or use tax - referendum
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(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 …
Colo. Rev. Stat. § 29-2-103 Countywide sales or use tax - multiple-county municipality excepted
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(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 c…
Colo. Rev. Stat. § 29-2-103.5 Sales tax for mass transit
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(1) (a) Except as provided in paragraph (b) of this subsection (1), in addition to any sales tax imposed pursuant to section 29-2-103, each county in this state which lies outside the jurisdiction of the regional transportation district is authorized to levy a county sales tax, u…