Title 29, Government - Local
0 chapters · 492 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. § 29-2-103.5 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…
Colo. Rev. Stat. § 29-2-103.7 Special taxes for water rights
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(1) On and after July 1, 2003, in addition to any sales tax imposed pursuant to section 29-2-103, counties are authorized to levy a county sales tax, use tax, or any combination of such taxes of up to one percent for the purposes of purchasing, adjudicating changes of, leasing, u…
Colo. Rev. Stat. § 29-2-103.8 Sales tax for health-care services
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(1) In addition to any sales tax imposed pursuant to section 29-2-103, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services. …
Colo. Rev. Stat. § 29-2-103.9 Sales tax for mental health-care services
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(1) In addition to any sales tax imposed pursuant to section 29-2-103, each county in this state is authorized to levy a county sales tax of up to one-quarter of one percent for the purpose of providing, directly or indirectly, mental health-care services to residents of the coun…
Colo. Rev. Stat. § 29-2-104 Adoption procedures
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(1) A proposal for a countywide sales tax, use tax, or both shall be referred to the registered electors of the county either by resolution of the board of county commissioners or by petition initiated and signed by five percent of the registered electors of the county. The right…
Colo. Rev. Stat. § 29-2-105 Contents of sales tax ordinances and proposals
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(1) The sales tax ordinance or proposal of any incorporated town, city, or county adopted pursuant to this article 2 shall be imposed on the sale of tangible personal property at retail or the furnishing of services, as provided in subsection (1)(d) of this section. Any countywid…
Colo. Rev. Stat. § 29-2-106 Collection - administration - enforcement - repeal. (Repealed)
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Source: L. 67: p. 662, � 6. C.R.S. 1963: � 138-10-6. L. 71: p. 1267, � 1. L. 73: p. 1478, � 3. L. 75: (3)(a) amended, p. 963, � 5, effective July 14. L. 77: (4) amended, p. 1400, � 1, effective May 26. L. 79: (4)(a) amended, p. 1430, � 14, effective July 3. L. 80: (2) amended, p.…
Colo. Rev. Stat. § 29-2-106.1 Deficiency notice - dispute resolution - repeal. (Repealed)
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Source: L. 85: Entire section added, p. 1032, � 3, effective January 1, 1986. L. 2010: (2)(a) amended, (SB 10-142), ch. 51, p. 194, � 1, effective August 11. L. 2011: (2)(c), (3)(a), and (8) amended and (2)(d) and (2)(e) added, (SB 11-086), ch. 52, p. 135, � 1, effective July 1. …
Colo. Rev. Stat. § 29-2-106.2 Location guides - precinct locators - repeal. (Repealed)
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Source: L. 85: Entire section added, p. 1032, � 3, effective January 1, 1986. L. 97: Entire section amended, p. 555, � 1, effective April 24. L. 2024: (3) added by revision, (SB 24-025), ch. 144, pp. 565, 585, �� 13, 55. Editor's note: Subsection (3) provided for the repeal of th…
Colo. Rev. Stat. § 29-2-107 Limitation on applicability
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(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 t…
Colo. Rev. Stat. § 29-2-108 Limitation on amount. (Repealed)
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Source: L. 67: p. 663, � 8. C.R.S. 1963: � 138-10-8. L. 73: p. 1479, � 4. L. 81: Entire section amended, p. 1402, � 3, effective June 9. L. 83: Entire section amended, p. 1519, � 5, effective March 22; (3) added, p. 917, � 3, effective April 28; (2) amended, p. 2098, � 8, effecti…
Colo. Rev. Stat. § 29-2-109 Contents of use tax ordinances and proposals - repeal
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(1) The use tax ordinance, resolution, or proposal of any town, city, or county adopted pursuant to this article 2 shall be imposed only for the privilege of using or consuming in the town, city, or county any construction and building materials purchased at retail or for the pri…
Colo. Rev. Stat. § 29-2-112 Sales and use tax revenue bonds
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(1) Subject to the approval of the registered electors of a county, city, or incorporated town pursuant to section 20 of article X of the state constitution, any county, city, or incorporated town may, in anticipation of collection of sales or use tax revenues, issue revenue bond…
Colo. Rev. Stat. § 29-2-114 Retail marijuana excise tax - county - municipality - election
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(1) (a) In addition to any sales tax imposed pursuant to section 29-2-103 and articles 26 and 28.8 of title 39, and in addition to the excise tax imposed pursuant to article 28.8 of title 39, each county in the state is authorized to levy, collect, and enforce a county excise tax…
Colo. Rev. Stat. § 29-2-201 Definitions
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As used in this part 2, unless the context otherwise requires: (1) Department means the department of revenue. (2) Executive director means the executive director of the department. (3) Governing body means the governing body of a statutory local government, home rule jurisdictio…
Colo. Rev. Stat. § 29-2-202 Applicability
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(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to: (a) Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; a…
Colo. Rev. Stat. § 29-2-203 Collection, administration, and enforcement of sales or use tax
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(1) Unless otherwise provided in this part 2, the executive director shall collect, administer, enforce, and distribute any sales or use tax adopted by a statutory local government, special district, or requesting home rule jurisdiction in the same manner as the collection, admin…
Colo. Rev. Stat. § 29-2-206 Vendor fee
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(1) A statutory local government, special district, or requesting home rule jurisdiction may allow by ordinance or resolution a retailer that collects and remits its sales or use tax to retain a percentage, as fixed by the statutory local government, special district, or requesti…
Colo. Rev. Stat. § 29-2-207 Distributions
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(1) The executive director shall make monthly distributions of sales or use tax collections to the appropriate liaison in each statutory local government, special district, and requesting home rule jurisdiction. (2) (a) If any sales or use tax to be distributed pursuant to this p…
Colo. Rev. Stat. § 29-2-208 Dispute resolution
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(1) Except as otherwise provided in this part 2, disputes regarding sales or use tax collected by the department under this part 2 are resolved in the same manner as the collection, administration, and enforcement of state sales tax under article 26 of title 39, including any rel…
Colo. Rev. Stat. § 29-2-209 Uniform collection procedures for home rule jurisdictions
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(1) Each home rule jurisdiction shall follow, and conform its ordinances where necessary to, the statute of limitations applicable to the enforcement of state sales or use tax collections, the statute of limitations applicable to refunds of state sales or use taxes, the amount of…
Colo. Rev. Stat. § 29-2-210 Remittance of tax - GIS - vendor held harmless
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Any vendor may use the GIS database and be held harmless as described in section 39-26-105.2 when collecting and remitting sales or use tax to the department pursuant to this part 2. Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 543, � 1, effective…
Colo. Rev. Stat. § 29-2-211 Sales or use tax on motor vehicles
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The executive director is hereby authorized to contract and enter into agreements with the county clerk and recorder and home rule jurisdictions for the collection of state, county, and city or town use taxes upon motor vehicles, and the county clerk and recorder may charge and r…
Colo. Rev. Stat. § 29-2-212 Qualified purchasers
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(1) A qualified purchaser may provide a direct payment permit number issued pursuant to section 39-26-103.5 to any vendor or retailer that is liable and responsible for collecting and remitting any statutory local government, special district, or requesting home rule jurisdiction…
Colo. Rev. Stat. § 29-2-213 Coordination
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Each statutory local government, special district, and requesting home rule jurisdiction shall designate one or more liaisons who shall coordinate with the department regarding the collection of its sales or use tax. This coordination may include the liaison identifying businesse…
Colo. Rev. Stat. § 29-2-215 Information sharing
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(1) Notwithstanding the provisions of section 39-21-113, the executive director shall furnish the liaison of each statutory local government, special district, and requesting home rule jurisdiction with a monthly listing of all returns filed by the retailers in their jurisdiction…
Colo. Rev. Stat. § 29-2-216 Department rulemaking
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The executive director may promulgate rules to carry out the provisions of this part 2. Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 546, � 1, effective July 1, 2025. 29-2-217. Local taxing jurisdictions sales or use tax investigations - confident…
Colo. Rev. Stat. § 29-2-301 Definitions
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As used in this part 3, unless the context otherwise requires: (1) Department means the department of revenue. (2) Executive director means the executive director of the department. (3) Local government means home rule and statutory cities, towns, cities and counties, and countie…