2023 Colorado Revised Statutes › Title 30 - GOVERNMENT - COUNTY (§§ 30-1-101 — 30-35-906) › COUNTY POWERS AND FUNCTIONS (§§ 30-11-101 — 30-26-513) › GENERAL (§§ 30-11-101 — 30-24-104) › Article 20 - PUBLIC IMPROVEMENTS (§§ 30-20-100.5 — 30-20-1418) › Part 6 - LOCAL IMPROVEMENT DISTRICTS - COUNTIES (§§ 30-20-601 — 30-20-628) › Section 30-20-604.5 - [Effective Until 8/7/2024] District sales tax

(1)
The board of any county or of any city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado and that subsequently becomes a city and county for the purpose of funding all or a portion of the cost of any improvements constructed or transportation services provided pursuant to section
30-20-603 (1)(a), (1)
(a.5), and (1)(c), may levy a sales tax throughout the district upon every transaction or other incident with respect to which a sales tax is authorized pursuant to section
29-2-105
; except that such tax may be levied only upon those transactions specified in section
39-26-104 (1)(a), (1)(b), (1)(e), and (1)(f)
. The board may, in its discretion, levy or continue to levy a sales tax on the sales of low-emitting motor vehicles, power sources, or parts used for converting such power sources as specified in section
39-26-719 (1)
.
(2)
(a)
The tax shall be collected, administered, and enforced, to the extent feasible, pursuant to section
29-2-106
, C.R.S. The department of revenue shall retain an amount not to exceed the net incremental cost of such collection, administration, and enforcement and shall transmit such amount to the state treasurer, who shall credit the same to the districtwide sales tax fund, which fund is hereby created; except that in no event shall:
(I)
Any district formed prior to or on July 1, 1993, pay in any given fiscal year commencing on or after July 1, 1994, more than an amount equal to the amount paid by the district in the 1993-94 fiscal year, as adjusted in accordance with changes in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area;
(II)
Any district formed after July 1, 1993, pay in any given fiscal year commencing after the first full fiscal year of operation more than an amount equal to the amount paid by the district in the first full fiscal year of operation, as adjusted in accordance with changes in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area.
(a.5)
(I)
A qualified purchaser may provide a direct payment permit number issued pursuant to section
39-26-103.5
, C.R.S., to any vendor or retailer that is liable and responsible for collecting and remitting any district sales tax imposed on any sale made to the qualified purchaser pursuant to the provisions of this section. A vendor or retailer who has received in good faith from a qualified purchaser a direct payment permit number shall not be liable or responsible for collection and remittance of any sales tax imposed on such sale that is paid for directly from such qualified purchaser's funds and not the personal funds of any individual.
(II)
A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax imposed on any sale made to the qualified purchaser pursuant to this section in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (5)
.
(b)
The general assembly shall appropriate annually from the districtwide sales tax fund to the department of revenue the amount necessary for the department's collection, administration, and enforcement of the districtwide sales tax. Any moneys remaining in said fund attributable to districtwide sales taxes collected in the prior fiscal year shall be transmitted to the county which established the district for which a districtwide sales tax has been levied; except that, prior to the transmission to the county of such moneys, any moneys appropriated from the general fund to the department of revenue for collection, administration, and enforcement of a districtwide sales tax shall be repaid.
(3)
The tax authorized by this section shall not exceed one percent.
(4)
(a)
(I)
Except as provided in subparagraph (II) of this paragraph (a), a proposal for a districtwide sales tax shall be referred to the registered electors of the county who reside within the boundaries of the district, either by resolution of the board or by petition initiated and signed by five percent of the registered electors who reside within the boundaries of the district.
(II)
In a district formed prior to December 31, 2002, by a city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado, a proposal for a districtwide sales tax shall be referred to the electors of the district, either by resolution of the board or by petition initiated and signed by five percent of the electors of the district.
(b)
Such proposal shall contain a description of the proposed tax, including its purposes, and shall state the amount of tax to be imposed.
(c)
(I)
Any election held under this section shall conform to the requirements of section 20 of article X of the Colorado constitution.
(II)
(A)
Except as provided in sub-subparagraph (B) of this subparagraph (II), upon its being presented with a petition requesting a proposal for such sales tax, the board, upon certification of the signatures on the petition, shall submit such proposal to the registered electors residing within the district.
(B)
In a district formed prior to December 31, 2002, by a city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado, the board, after being presented with a petition requesting a proposal for such sales tax and upon certification of the signatures on the petition, shall submit such proposal to the electors of the district.
(d)
(Deleted by amendment, L. 99, p. 516, § 14, effective April 30, 1999.)
(e)
(I)
(A)
Except as provided in sub-subparagraph (B) of this subparagraph (I), if approved by a majority of the registered electors voting thereon, the sales tax shall become effective as provided in section
29-2-106 (2)
, C.R.S.
(B)
In a district formed prior to December 31, 2002, by a city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado, if the proposal is approved by a majority of the electors of the district voting thereon, the sales tax shall become effective as provided in section
29-2-106 (2)
, C.R.S.
(II)
(Deleted by amendment, L. 99, p. 516, § 14, effective April 30, 1999.)
(5)
(a)
Except as provided in paragraph (b) of this subsection (5), all revenue collected from such sales tax, except the amounts retained under subsection (2) of this section, shall be credited to a special fund designated as the sales tax street improvement fund, such designation to include the name or description of the district. The fund shall be used only to pay the costs of the district improvements authorized by section
30-20-603 (1)(a) and (1)(c)
, the costs of debt service on bonds issued pursuant to section
30-20-619 (4)
, if any, or both of such costs.
(b)
In a district formed prior to December 31, 2002, by a city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado, all revenue collected from such sales tax, except the amounts retained under subsection (2) of this section, shall be credited to a special fund designated as the sales tax street improvement fund, such designation to include the name or description of the district. The fund shall be used only to pay the costs of the district improvements and transportation services authorized by section
30-20-603 (1)
(a.5) and (1)(c), the costs of debt service on bonds issued pursuant to section
30-20-619 (4)
, if any, the costs of operations, maintenance, and replacement, and the costs of organization of the district.
(6)
(a)
When the total cost of the improvements constructed pursuant to section
30-20-603 (1)(a)
, including the cost of all debt service thereon, if any, has been paid, the board shall cease to levy and collect the sales tax originally imposed pursuant to this section and shall repeal the ordinance authorizing such tax.
(b)
Notwithstanding paragraph (a) of this subsection (6), if an improvement includes the use of sales tax for the improvement's operation or maintenance, the board shall continue to levy and collect the sales tax as specified in the resolution authorizing such tax.
(7)
(a)
Notwithstanding the provisions of section
30-20-602 (2)
, if any territory within a district is annexed by or incorporated into a municipality and revenue bonds have been issued pursuant to section
30-20-619 (4)
prior to the date of such annexation or incorporation, the levy of the sales tax authorized by this section shall continue in such annexed or incorporated territory until the later of:
(I)
The date upon which no bonds remain outstanding, whether issued before, on, or after the date of annexation or incorporation, so long as such bonds are refunding bonds or such bonds are issued for improvements which were authorized as of the date of annexation or incorporation; or
(II)
The date of completion of all improvements which were authorized for such district as of the date of annexation or incorporation.
(b)
The provisions of this subsection (7), as amended, shall apply to any territory within a district which has been annexed by or incorporated into a municipality, regardless of the date of annexation or incorporation.
(8)
Notwithstanding subsection (7) of this section, that portion of the sales tax authorized by this section that is used for the operation or maintenance of improvements constructed pursuant to section
30-20-603 (1)
shall not apply to any territory within a district that has been annexed by or incorporated into a municipality.
(9)
The board may appoint an independent board of directors to perform the functions of the board under this part 6 in a district providing transportation services and improvements in accordance with the terms of the resolution or ordinance establishing the district.
(10)
Notwithstanding any other provision of law, the provisions of this part 6 relating to the assessment of local improvement costs upon the property in a district that benefits from such improvements shall not apply to any district formed prior to December 31, 2002, by a city that has been authorized to become a city and county pursuant to an amendment to the state constitution that has been approved by the registered electors of the state of Colorado and that levies a sales tax pursuant to this section to fund local improvements authorized by section
30-20-603 (1)
(a.5) and (1)(c).
Amended by 2022 Ch. 202, § 2, eff. 8/10/2022.
Amended by 2019 Ch. 264, § 10, eff. 6/1/2019.
Amended by 2013 Ch. 314, § 11, eff. 7/1/2014.
L. 87: Entire section added, p. 1211, § 5, effective May 7. L. 92: (7) amended, p. 962, § 1, effective May 20. L. 94: (2) amended, p. 318, § 3, effective March 29. L. 99: (1), (4), (5), and (6) amended and (8) added, p. 516, § 14, effective April 30; (1) amended, p. 983, § 9, effective May 28; (2)(a.5) added, p. 14, § 6, effective 1/1/2000. L. 2000: (1), (4)(a), (4)(c)(II), (4)(e)(I), and (5) amended and (9) and (10) added, p. 1991, § 4, effective August 2. L. 2004: (1) amended, p. 1039, § 5, effective July 1. L. 2007: (3) amended, p. 1460, § 2, effective August 3. L. 2008: (3) amended, p. 992, § 11, effective August 5. L. 2010: (1) amended, (HB 10-1243), ch. 1802, p. 1802, § 1, effective August 11. L. 2013: (1) amended, (HB 13-1295), ch. 1655, p. 1655, § 11, effective 7/1/2014. L. 2019: (1) amended, (HB 19-1240), ch. 2502, p. 2502, § 10, effective June 1.
Amendments to subsection (1) by House Bill 99-1159 and House Bill 99-1271 were harmonized.
2022 Ch. 202, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration in the 2013 act amending subsection (1), see section 1 of chapter 314, Session Laws of Colorado 2013.