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. 728, § 26, effective May 1; (4)(a) amended, p. 735, § 5, effective May 2. L. 81: (3)(b) amended, p. 1404, § 1, effective July 1. L. 82: (7) added, p. 460, § 1, effective March 11. L. 85: (8) and (9) added, p. 1031, § 2, effective January 1, 1986. L. 90: (3)(a) amended, p. 1746, § 2, effective May 8. L. 94: (9)(d) added, p. 1314, § 1, effective May 25. L. 97: (9)(d)(I) and (9)(d)(III) amended, p. 527, § 10, effective July 1. L. 99: (4)(a) amended, p. 981, § 4, effective May 28; (4)(a) amended, p. 1276, § 4, effective July 1; (4)(a) amended, p. 1326, § 6, effective July 1; (3)(c) added, p. 13, § 5, effective January 1, 2000; (4)(a) amended, p. 1357, § 5, effective January 1, 2000. L. 2000: (4)(a) amended, p. 552, § 6, effective July 1; (4)(b) amended and (10) added, p. 421, § 1, effective August 2. L. 2001: (4)(a) amended, p. 163, § 3, effective July 1; (4)(a) amended, p. 384, § 4, effective July 1. L. 2002: (3)(a) amended, p. 1036, § 82, effective June 1. L. 2004: (4)(a) amended, p. 1038, § 4, effective July 1. L. 2008: (4)(a) R&RE, p. 1322, § 6, effective May 27; (4)(a) R&RE, p. 1546, § 4, effective May 28; (4)(a) R&RE, p. 968, § 2, effective August 5. L. 2009: (1) amended, (HB 09-1130), ch. 229, p. 1042, § 1, effective August 5. L. 2013: (2) amended, (HB 13-1295), ch. 314, p. 1655, § 10, effective see editor's note. L. 2016: (8) amended, (SB 16-036), ch. 292, p. 1182, § 3, effective August 10.
Cross references: (1) For the legislative declaration contained in the 1999 act amending subsection (4)(a), see section 1 of chapter 318, Session Laws of Colorado 1999.
(2) For the legislative declaration contained in the 2008 act amending subsection (4)(a), see section 1 of chapter 332, Session Laws of Colorado 2008.
(3) For the legislative intent contained in the 2008 act amending subsection (4)(a), see section 9 of chapter 302, Session Laws of Colorado 2008.
Structure Colorado Code
Article 2 - County and Municipal Sales or Use Tax
§ 29-2-101. Legislative Declaration
§ 29-2-102. Municipal Sales or Use Tax - Referendum
§ 29-2-103. Countywide Sales or Use Tax - Multiple-County Municipality Excepted
§ 29-2-103.5. Sales Tax for Mass Transit
§ 29-2-103.7. Special Taxes for Water Rights
§ 29-2-103.8. Sales Tax for Health-Care Services
§ 29-2-103.9. Sales Tax for Mental Health-Care Services
§ 29-2-104. Adoption Procedures
§ 29-2-105. Contents of Sales Tax Ordinances and Proposals
§ 29-2-106. Collection - Administration - Enforcement
§ 29-2-106.1. Deficiency Notice - Dispute Resolution
§ 29-2-106.2. Location Guides - Precinct Locators
§ 29-2-107. Limitation on Applicability
§ 29-2-109. Contents of Use Tax Ordinances and Proposals - Repeal
§ 29-2-110. Filing With Executive Director - When Deemed to Have Been Made
§ 29-2-112. Sales and Use Tax Revenue Bonds
§ 29-2-114. Retail Marijuana Excise Tax - County - Municipality - Election - Repeal