Notwithstanding the provisions of section 32-1-1101 (1)(a), a mental health-care service district created pursuant to this article shall not be authorized to levy and collect ad valorem taxes. Such district shall have all other financial powers described in section 32-1-1101. The district shall also have the power, upon voter approval, to levy and collect a uniform sales tax throughout the entire geographical area of the district at a rate not to exceed one-fourth of one percent upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of title 39, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. Any sales tax authorized pursuant to this section shall be levied and collected as provided in section 32-17-113.
Source: L. 2005: Entire article added, p. 1040, § 4, effective June 2. L. 2009: Entire section amended, (HB 09-1342), ch. 354, p. 1850, § 11, effective July 1.
Structure Colorado Code
Article 17 - Mental Health-Care Service Districts
§ 32-17-102. Legislative Declaration
§ 32-17-104. Applicability of "Special District Act"
§ 32-17-105. Special Districts File - Notice of Organization or Dissolution
§ 32-17-106. Service Area of District - Governmental Immunity
§ 32-17-107. Service Plan Required - Contents - Action on Plan
§ 32-17-108. Approval by Municipality
§ 32-17-111. Persons Entitled to Vote at Mental Health-Care Service District Elections
§ 32-17-113. Sales Tax Imposed - Collection - Administration of Tax