Title 29, Government - Local
0 chapters · 492 sections in this title.
Colo. Rev. Stat. § 29-1-602 Definitions
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As used in this part 6, unless the context otherwise requires: (1) All funds and activities means all financial activities of the reporting local government as those activities are defined by generally accepted accounting principles for governments. (2) Auditor means a certified …
Colo. Rev. Stat. § 29-1-603 Audits required
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(1) The governing body of each local government in the state shall cause to be made an annual audit of the financial statements of the local government for each fiscal year. To the extent that the financial activities of any local government, or of any other entity, organization,…
Colo. Rev. Stat. § 29-1-604 Exemptions
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(1) Any local government where neither revenues nor expenditures exceed one hundred thousand dollars in any fiscal year commencing on or after January 1, 1998, but before January 1, 2025, and where neither revenues nor expenditures exceed two hundred thousand dollars for any fisc…
Colo. Rev. Stat. § 29-1-605 Contents of report
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(1) All reports on audits of local governments shall contain at least the following: (a) Financial statements which shall be prepared, insofar as possible, in conformity with generally accepted governmental accounting principles setting forth the financial position and results of…
Colo. Rev. Stat. § 29-1-606 Submission of reports
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(1) (a) Except as otherwise required in paragraph (b) of this subsection (1), each audit required by this part 6 shall be completed and the audit report thereon submitted by the auditor to the local government within six months after the close of the fiscal year of the local gove…
Colo. Rev. Stat. § 29-1-607 Duties of state auditor
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(1) The state auditor shall examine all reports submitted to him or her to determine whether the provisions of this part 6 have been complied with. If the state auditor finds that they have not been complied with, the state auditor shall notify the governing body of the local gov…
Colo. Rev. Stat. § 29-1-608 Violations - penalties
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(1) If it appears that an auditor has knowingly issued an audit report under the provisions of this part 6 containing any false or misleading statement, the state auditor shall report the matter in writing to the state board of accountancy and to the local government. (2) Any mem…
Colo. Rev. Stat. § 29-1-701 Short title
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This part 7 shall be known and may be cited as the Construction Bidding for State-funded Local Projects Act. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 64, � 21, effective January 1, 1990.
Colo. Rev. Stat. § 29-1-702 Legislative declaration
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The general assembly hereby declares that the procedures for procurement by local government of construction projects which will be funded in whole or in part by the state through the highway users tax fund is a matter of statewide concern; that the identification and widespread …
Colo. Rev. Stat. § 29-1-703 Definitions
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As used in this part 7, unless the context otherwise requires: (1) Agency of local government means any municipality, county, home rule county, or home rule city or any agency, department, division, board, bureau, commission, institution, or other authority thereof which is a bud…
Colo. Rev. Stat. § 29-1-704 Construction of public projects - competitive sealed bidding
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(1) All construction contracts for state-funded public projects shall be awarded by competitive sealed bidding except as provided in subsection (2) of this section. (2) Competitive sealed bidding shall not be required for: (a) A state-funded public project for which the agency of…
Colo. Rev. Stat. § 29-1-705 Agency of local government to submit cost estimate
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(1) Whenever an agency of local government proposes to undertake the construction of a state-funded public project, by any means or method other than by a contract awarded by competitive bid, it shall prepare and submit a cost estimate in the same manner as other bidders. Such ag…
Colo. Rev. Stat. § 29-1-706 Finality of determinations
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The determinations required by section 29-1-704 (2) are final and conclusive unless they are clearly erroneous, arbitrary, capricious, or contrary to law or are not supported by substantial evidence. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, � 21, effective January …
Colo. Rev. Stat. § 29-1-707 Prohibition of dividing work of state-funded public project
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It is unlawful for any person to divide the work of a state-funded public project into two or more separate projects for the sole purpose of evading or attempting to evade the requirements of this part 7. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, � 21, effective Jan…
Colo. Rev. Stat. § 29-1-801 Legislative declaration
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The general assembly hereby finds and determines that statewide standards governing accountability for land development charges imposed by local governments to finance capital facilities and services are necessary and desirable to ensure reasonable certainty, stability, and fairn…
Colo. Rev. Stat. § 29-1-802 Definitions
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As used in this part 8, unless the context otherwise requires: (1) Capital expenditure means any expenditure for an improvement, facility, or piece of equipment necessitated by land development which is directly related to a local government service, has an estimated useful life …
Colo. Rev. Stat. § 29-1-803 Deposit of land development charge
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(1) All moneys from land development charges collected, including any such moneys collected but not expended prior to January 1, 1991, shall be deposited or, if collected for another local government, transmitted for deposit, in an interest-bearing account which clearly identifie…
Colo. Rev. Stat. § 29-1-804 Exceptions - state-mandated charges
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This part 8 shall not apply to rates, fees, charges, or other requirements which a local government is expressly required to collect by state statute and which are not imposed to fund programs, services, or facilities of the local government. Source: L. 90: Entire part added, p. …
Colo. Rev. Stat. § 29-1-901 Definitions
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As used in this part 9, unless the context otherwise requires: (1) Local government-financed entity means any organization, group, or entity other than a political subdivision that: (a) Is composed of members that are political subdivisions or who are officials or employees of po…
Colo. Rev. Stat. § 29-1-902 Local government-financed entity - records - public inspection
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(1) A local government-financed entity shall make the following information available for public inspection and copying during regular business hours: (a) A list of the members of the entity; (b) The annual operating budget of the entity that is government financed; (c) The compe…
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…