Source: L. 81: Entire section added, p. 1406, § 1, effective July 1. L. 2018: (1), (2), and (9) amended, (SB 18-106), ch. 122, p. 828, § 3, effective August 8.
Cross references: (1) For the definition of "capital improvement purposes" as it applies to this section, see § 29-2-111 (4).
(2) For the legislative declaration in SB 18-106, see section 1 of chapter 122, Session Laws of Colorado 2018.
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