2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 2 - County and Municipal Sales or Use Tax (§§ 29-2-101 — 29-2-302) › Part 2 - DEPARTMENT OF REVENUE COLLECTION, ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION OF LOCAL GOVERNMENT SALES OR USE TAX (§§ 29-2-201 — 29-2-216) › Section 29-2-205 - [Effective 7/1/2025] Notice requirements - effective and applicability dates - definition

(1)
(a)
[Formerly section
29-2-106 (7)
]
For the purpose of the administration by the state of the provisions of this article, as well as any other state or federal program, each home rule jurisdiction shall file with the executive director a copy of each sales or use tax ordinance or resolution, or any amendment thereto, no later than forty-five days before its effective date. The failure to file a copy of any such ordinance or resolution shall not give rise to any claim for refund by any taxpayer, other than for overpayment which is determined to be allowable under such ordinance or resolution.
(b)
Notwithstanding any law to the contrary, when a statutory local government, special district, or requesting home rule jurisdiction by ordinance or resolution imposes a new sales or use tax that the department will collect pursuant to this part 2, or makes any change to its existing sales or use tax that will affect the department's collection pursuant to this part 2, the statutory local government, special district, or requesting home rule jurisdiction shall provide the department with written notice of the ordinance or resolution imposing the new sales or use tax or changes to the existing sales or use tax imposition along with a copy of the ordinance or resolution no later than forty-five days before its effective date. The failure to provide written notice and a copy of the ordinance or resolution does not give rise to any claim for refund by any taxpayer other than for an overpayment allowed pursuant to the ordinance or resolution.
(c)
Notwithstanding any law to the contrary, when a statutory local government, special district, or requesting home rule jurisdiction by election imposes a sales or use tax that the department will collect pursuant to this part 2 or makes any change to its existing sales or use tax that will affect the department's collection pursuant to this part 2, the statutory local government, special district, or requesting home rule jurisdiction shall provide the department with written notice of the ordinance or resolution submitting the question to the registered electors at a general or special election, including a copy of the ordinance or resolution and a copy of the measure that will appear on the ballot, no later than fourteen days after the adoption of the ordinance or resolution. The failure to provide written notice, the copy of the ordinance or resolution, and the copy of the measure that will appear on the ballot does not give rise to any claim for refund by any taxpayer other than for an overpayment allowed pursuant to the ordinance or resolution.
(2)
[Formerly section
29-2-106 (2)
]
Except as provided in subsection (4) of this section, the applicability of any new sales or use tax or any change to an existing sales or use tax imposed by a statutory local government, special district, or requesting home rule jurisdiction shall be either January 1 or July 1 following the date of enactment of the ordinance or resolution, or either January 1 or July 1 following the date of the election in which the sales or use tax proposal or change is approved. If the department does not receive the written notice by the deadlines described in subsection (1)(b) and (1)(c) of this section, the sales or use tax proposal or change shall not apply until the next succeeding January 1 or July 1 that is at least forty-five days after the department receives the written notice.
(3)
For purposes of this section, "change" means:
(a)
A change to the sales or use tax base, the adoption of a new sales or use tax exemption, the amendment or repeal of an existing sales or use tax exemption, or, for a statutory local government or requesting home rule jurisdiction, the express inclusion of any of the exemptions listed in section 29-2-105 (1)(d)(I);
(b)
The expiration of an existing sales or use tax or sales or use tax exemption;
(c)
A change to the sales or use tax rate;
(d)
A change to the geographic boundary of the statutory local government, special district, or requesting home rule jurisdiction, including both new or amended boundaries;
(e)
A statutory local government's transition to a self-collecting home rule jurisdiction;
(f)
A requesting home rule jurisdiction's transition to a self-collecting home rule jurisdiction;
(g)
A self-collecting home rule jurisdiction's transition to a requesting home rule jurisdiction;
(h)
A change in the statutory local government's, requesting home rule jurisdiction's, or special district's distribution formula;
(i)
The imposition of a vendor fee or the amendment to an existing vendor fee allowed pursuant to section 29-2-206; or
(j)
Any other change that will affect the collection, administration, enforcement, or distribution of sales or use tax pursuant to this part 2 or as described in rules promulgated by the department pursuant to section 29-2-216.
(4)
(a)
For purposes of this part 2, the applicability of a sales or use tax imposed as a result of a change to a statutory local government's geographic boundary is determined pursuant to section 30-6-109.7 and part 12 of article 31 of title 31.
(b)
(I)
A special district or requesting home rule jurisdiction that changes its boundaries through use of its annexation authority shall file a copy of the annexation map and a copy of the annexation ordinance or resolution with the department in the form and manner required by the department.
(II)
The special district or requesting home rule jurisdiction's sales or use tax in the annexed area applies beginning on the next January 1 or July 1 following the department's receipt of the annexation map and annexation ordinance or resolution so long as the annexation map and annexation resolution are received by the department no later than forty-five days before the January 1 or July 1. If the annexation map and annexation resolution are not received by the department as specified in this subsection (4)(b)(II), then the sales or use tax in the annexed area does not apply until the next succeeding January 1 or July 1.
(c)
Upon receiving an annexation ordinance and map pursuant to subsection (4) of this section, the department shall communicate with any taxing entities affected by the annexation in order to facilitate the administration and collection of sales or use tax in the annexed area and to identify all retailers affected by the annexation. The department shall make copies of the annexation map and annexation resolution available to all taxing entities in the state.
Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).