Any district created pursuant to this article 21 shall have all of the financial powers described in section 32-1-1101; except that the levy and collection of ad valorem taxes is subject to section 32-21-114. The district shall also have the power, upon voter approval, to levy and collect a uniform sales and use tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to article 26 of title 39; except that such sales and use tax shall not be levied on the sale of cigarettes. Any sales and use tax authorized pursuant to this section shall be levied and collected as provided in section 32-21-111.
Source: L. 2019: Entire article added, (HB 19-1052), ch. 72, p. 263, § 6, effective August 2.
Structure Colorado Code
Article 21 - Early Childhood Development Service Districts
§ 32-21-102. Applicability of Special District Act
§ 32-21-103. Special Districts File - Notice of Organization or Dissolution
§ 32-21-104. Service Area of District - Governmental Immunity
§ 32-21-105. Service Plan Required - Contents - Action on Plan
§ 32-21-106. Approval by Municipality
§ 32-21-109. Persons Entitled to Vote at District Elections
§ 32-21-111. Sales and Use Tax Imposed - Collection - Administration of Tax
§ 32-21-112. District Revenues
§ 32-21-113. Cooperation Between Districts or Other Existing Providers Permitted