Source: L. 2015: Entire section added, (HB 15-1367), ch. 271, p. 1078, § 18, effective June 4. L. 2017: (1)(a) and (2)(a) amended, (SB 17-192), ch. 299, p. 1640, § 5, effective August 9. L. 2018: (1)(a) and (2)(a) amended and (7) and (8) added, (SB 18-259), ch. 406, p. 2388, § 1, effective January 1, 2019. L. 2019: (7) amended, (SB 19-241), ch. 390, p. 3474, § 43, effective August 2; (7) amended, (SB 19-224), ch. 315, p. 2941, § 28, effective January 1, 2020.
Cross references: For the legislative declaration in HB 15-1367, see section 1 of chapter 271, Session Laws of Colorado 2015.
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