reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 12 - PROHIBITION OF LOCAL LIMITS ON THE FREQUENCY OF RELIGIOUS MEETINGS IN HOMES (§§ 29-1-1201 — 29-1-1203) › Section 29-1-1201 - Legislative declaration - matter of statewide concern

The general assembly hereby finds, determines, and declares that the imposition of restrictions by a local government upon when or how often individuals may meet upon private residential property to pray, worship, or otherwise study or discuss issues relating to religious beliefs infringes upon the fundamental right to the free exercise of religion. The general assembly further finds and declares that such restrictions are of significant interest to people living outside the jurisdiction of the local government. In addition, the ability of individuals to freely determine when and how often they wish to meet for such purposes should be uniform throughout the state. Accordingly, the general assembly finds that restrictions that specifically limit when or how often individuals may meet upon private residential property to pray, worship, or otherwise study or discuss issues relating to religious beliefs are a matter of statewide concern and the provisions of this section shall preempt any provisions of any local government ordinance, resolution, regulation, or other restriction to the contrary.
L. 2000: Entire part added, p. 26, § 1, effective August 2.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 12 - PROHIBITION OF LOCAL LIMITS ON THE FREQUENCY OF RELIGIOUS MEETINGS IN HOMES (§§ 29-1-1201 — 29-1-1203) › Section 29-1-1202 - Local limits on time or frequency of religious meetings - definitions

On or after August 2, 2000, a local government shall be prohibited from enacting or enforcing any ordinance, resolution, regulation, or other restriction that specifically limits when or how frequently individuals in the state may meet upon private residential property to pray, worship, or otherwise study or discuss issues related to religious beliefs. For the purposes of this part 12, the term "local government" shall mean any county, city and county, city, or town, including any county, city and county, city, or town that has adopted a home rule charter.
L. 2000: Entire part added, p. 27, § 1, effective August 2.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 12 - PROHIBITION OF LOCAL LIMITS ON THE FREQUENCY OF RELIGIOUS MEETINGS IN HOMES (§§ 29-1-1201 — 29-1-1203) › Section 29-1-1203 - Applicability to other local laws

This part 12 shall not be construed to affect the enactment or enforcement of laws generally regulating traffic, parking, excessive noise, or other adverse conditions affecting the health, welfare, and safety of citizens of a local government.
L. 2000: Entire part added, p. 27, § 1, effective August 2.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 13 - FEDERAL FUNDS RECEIVED BY LOCAL GOVERNMENTS (§ 29-1-1301) › Section 29-1-1301 - Federal funds received by local governments - enterprises - definitions

(1)
For purposes of section 20 of article X of the state constitution:
(a)
Any federal funds that a local government receives, regardless of whether such federal funds pass through the state prior to receipt by the local government, shall not be included in the local government's calculation of its fiscal year spending; and
(b)
Any grant of federal funds that an enterprise receives, regardless of whether such federal funds pass through the state or any local government prior to receipt by the enterprise, shall not be included in the enterprise's calculation of the percentage of annual revenues that it receives in grants from the state and local governments in Colorado combined.
(2)
For the purposes of this part 13:
(a)
"Enterprise" has the same meaning as provided in section 20 (2)(d) of article X of the state constitution.
(b)
"Federal funds" means any pecuniary resources from the national government of the United States.
(c)
"Fiscal year spending" has the same meaning as provided in section 20 (2)(e) of article X of the state constitution.
(d)
"Grant" means any direct cash subsidy or other direct contribution of money from the state or any local government in the state that is not required to be repaid.
(e)
"Local government" means a district for purposes of section 20 of article X of the state constitution, other than the state.
(f)
"State" means the central civil government of the state of Colorado, which consists of the following:
(I)
The legislative, executive, and judicial branches of government established by article III of the state constitution;
(II)
All organs of the branches of government specified in subparagraph (I) of this paragraph (f), including the departments of the executive branch; the legislative houses and agencies; and the appellate and trial courts and court personnel; and
(III)
Any state institution of higher education that has not been designated as an enterprise.
Added by 2014 Ch. 308,§ 1, eff. 5/31/2014.
L. 2014: Entire part added, (HB 14-1393), ch. 308, p. 1302, § 1, effective May 31.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 14 - AUTHORITY OF LOCAL GOVERNMENT TO ENACT MINIMUM WAGE (§ 29-1-1401) › Section 29-1-1401 - Authority of a local government to enact minimum wage laws - definition

(1)
A local government may enact a law establishing a minimum wage for individuals performing work while physically within the local government's jurisdiction in accordance with section
8-6-101
.
(2)
As used in this section, "local government" means a:
(a)
City;
(b)
Home rule city;
(c)
Town;
(d)
Territorial charter city;
(e)
City and county;
(f)
County; or
(g)
Home rule county.
Added by 2019 Ch. 320, § 2, eff. 1/1/2020.
L. 2019: Entire part added, (HB 19-1210), ch. 2971, p. 2971, § 2, effective 1/1/2020.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 15 - IDENTIFYING BARRIERS TOHISTORICALLY UNDERUTILIZED BUSINESSES INLOCAL GOVERNMENT PROCUREMENT (§§ 29-1-1501 — 29-1-1503) › Section 29-1-1501 - Legislative declaration

(1)
The general assembly hereby finds, determines, and declares that:
(a)
It is imperative that the local government procurement process be free from bias so that all qualified persons and entities may compete for local government business;
(b)
A fair procurement process not only ensures justice and fairness in local government contracting but broadens the procurement contractor pool, which results in efficiencies and, as warranted, promotes the growth of historically underutilized businesses, thereby creating jobs and stimulating the local government's economy; and
(c)
Establishing a pilot project to identify the perceptual and substantial barriers to entry for historically underutilized businesses in local government procurement is the appropriate way to start this conversation at the state government level.
Added by 2021 Ch. 216,§1, eff. 6/7/2021.
2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 15 - IDENTIFYING BARRIERS TOHISTORICALLY UNDERUTILIZED BUSINESSES INLOCAL GOVERNMENT PROCUREMENT (§§ 29-1-1501 — 29-1-1503) › Section 29-1-1502 - Definitions

As used in this part 15, unless the context otherwise requires:
(1)
"Historically underutilized business" means a business that is at least fifty-one percent owned and controlled, in both the management and day-to-day business decisions, by one or more individuals who are:
(a)
United States citizens or permanent residents; and
(b)
One or more of the following:
(I)
Members of a racial or ethnic minority group;
(II)
Non-Hispanic Caucasian women;
(III)
Persons with physical or mental disabilities;
(IV)
Members of the lesbian, gay, bisexual, and transgender community; or
(V)
Veterans.
(2)
"Local government" means any county, city and county, city, town, or special district, including any county, city and county, city, or town that has adopted a home rule charter, and any school district organized and existing pursuant to article
20
of title
22
, but not including a local college district.
(3)
"Persons with physical or mental disabilities" means persons who:
(a)
Have impairments that substantially limit one or more major life activities;
(b)
Are regarded generally by the community as having a disability; and
(c)
Whose disabilities substantially limit their ability to engage in competitive business.
(4)
"Procurement" means all types of local government purchasing by contract for construction, professional services, goods, or other services.
(5)
"Program" means a historically underutilized business preference program for local government procurement.
(6)
"Racial or ethnic minority group" means:
(a)
African American persons, meaning individuals having origins in any of the black racial groups;
(b)
Hispanic American persons, including persons of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish or Portuguese culture or origin, regardless of race;
(c)
Asian American persons, including persons whose origins are from Japan, China, Taiwan, Korea, Vietnam, Laos, Cambodia, the Philippines, Samoa, the United States territories of the Pacific, or the Northern Mariana Islands; or persons whose origins are from subcontinent Asia, including persons whose origins are from India, Pakistan, Bangladesh, Sri Lanka, Bhutan, or Nepal; or
(d)
Native American persons, including persons who are American Indians, Eskimos, Aleuts, or Hawaiians of Polynesian descent.
(7)
"Veterans" means persons who actively served in the United States armed forces and who were discharged or released under conditions other than bad conduct or dishonorable, in accordance with U.S.C. title 38, as amended. "Veterans" includes persons serving or who served in the National Guard or as reservists.
Added by 2021 Ch. 216,§1, eff. 6/7/2021.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-101 - Legislative declaration

The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to provide a higher degree of uniformity in any sales taxes imposed by such entities.
L. 67: p. 660, § 1. C.R.S. 1963: § 138-10-1. L. 73: p. 1477, § 1. L. 75: Entire section amended, p. 961, § 1, effective July 14.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-102 - [Effective Until 7/1/2025] Municipal sales or use tax - referendum

(1)
Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the "Colorado Municipal Election Code of 1965", article
10
of title
31
, C.R.S.
(2)
(a)
No incorporated town or city shall adopt a sales or use tax ordinance pursuant to subsection (1) of this section on or after the date of the adoption of a resolution for a countywide sales tax, use tax, or both by the board of county commissioners of the county in which all or any portion of the town or city is located until after the date of the election on the county proposal.
(b)
Paragraph (a) of this subsection (2) shall not apply to any incorporated town or city that has been incorporated for less than five years as of the date of adoption of the sales or use tax ordinance.
(c)
Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors of any incorporated town or city pursuant to section
31-11-104
, C.R.S.
L. 67: p. 660, § 2. C.R.S. 1963: § 138-10-2. L. 73: p. 1477, § 2. L. 75: Entire section amended, p. 961, § 2, effective July 14. L. 79: Entire section amended, p. 1126, § 1, effective April 25. L. 87: Entire section amended, p. 322, § 67, effective July 1. L. 93: Entire section amended, p. 697, § 4, effective May 4. L. 95: Entire section amended, p. 440, § 25, effective May 8. L. 2003: Entire section amended, p. 2581, § 1, effective June 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-102 - [Effective 7/1/2025] Municipal sales or use tax - referendum

(1)
Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the "Colorado Municipal Election Code of 1965", article
10
of title
31
, C.R.S.
(2)
(a)
[Repealed by 2024 Amendment.]
(b)
[Repealed by 2024 Amendment.]
(c)
Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors of any incorporated town or city pursuant to section
31-11-104
, C.R.S.
(3)
The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section 29-2-105, and the collection, administration, enforcement, and distribution procedures of part 2 of this article 2 apply to municipal sales taxes or use taxes or both levied pursuant to subsection (1) of this section.
Amended by 2024 Ch. 144,§ 4, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 67: p. 660, § 2. C.R.S. 1963: § 138-10-2. L. 73: p. 1477, § 2. L. 75: Entire section amended, p. 961, § 2, effective July 14. L. 79: Entire section amended, p. 1126, § 1, effective April 25. L. 87: Entire section amended, p. 322, § 67, effective July 1. L. 93: Entire section amended, p. 697, § 4, effective May 4. L. 95: Entire section amended, p. 440, § 25, effective May 8. L. 2003: Entire section amended, p. 2581, § 1, effective June 5.
2024 Ch. 144, 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.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103 - [Effective Until 7/1/2025] Countywide sales or use tax - multiple-county municipality excepted

(1)
Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the county voting on such proposal pursuant to section
29-2-104
. Such a proposal for a sales tax, use tax, or both, upon approval by a majority of the registered electors voting thereon, shall be effective throughout the incorporated and unincorporated portions of the county except when less than countywide application is authorized pursuant to subsection (2) of this section.
(2)
A county may levy a sales tax, use tax, or both, in whole or in part, in less than the entire county when the following conditions are met:
(a)
(Deleted by amendment, L. 2008, p. 990, § 4, effective August 5, 2008.)
(b)
The area to be excluded from the tax levy is comprised solely of a portion of a municipality whose boundaries are located in more than one county; and
(c)
All other counties in which a portion of the municipality described in paragraph (b) of this subsection (2) is located have agreed to provide fair compensation to the county for any services extended to such municipality as a result of revenues derived from the county tax levy from which the municipality is excluded.
(3)
The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section
29-2-105
, and the collection procedures of section
29-2-106
shall apply to county sales or use taxes or both levied pursuant to subsection (2) of this section.
L. 67: p. 660, § 3. C.R.S. 1963: § 138-10-3. L. 75: Entire section amended, p. 962, § 3, effective July 14. L. 79: Entire section amended, p. 1126, § 2, effective April 25. L. 85: Entire section amended, p. 1028, § 1, effective May 2. L. 2008: (2)(a) and (2)(b) amended, p. 990, § 4, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103 - [Effective 7/1/2025] Countywide sales or use tax - multiple-county municipality excepted

(1)
Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the county voting on such proposal pursuant to section
29-2-104
. Such a proposal for a sales tax, use tax, or both, upon approval by a majority of the registered electors voting thereon, shall be effective throughout the incorporated and unincorporated portions of the county except when less than countywide application is authorized pursuant to subsection (2) of this section.
(2)
A county may levy a sales tax, use tax, or both, in whole or in part, in less than the entire county when the following conditions are met:
(a)
(Deleted by amendment, L. 2008, p. 990, § 4, effective August 5, 2008.)
(b)
The area to be excluded from the tax levy is comprised solely of a portion of a municipality whose boundaries are located in more than one county; and
(c)
All other counties in which a portion of the municipality described in paragraph (b) of this subsection (2) is located have agreed to provide fair compensation to the county for any services extended to such municipality as a result of revenues derived from the county tax levy from which the municipality is excluded.
(3)
The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section
29-2-105
, and the collection, administration, enforcement, and distribution procedures of part 2 of this article 2 apply to county sales or use taxes or both levied pursuant to subsection (2) of this section.
Amended by 2024 Ch. 144,§ 5, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 67: p. 660, § 3. C.R.S. 1963: § 138-10-3. L. 75: Entire section amended, p. 962, § 3, effective July 14. L. 79: Entire section amended, p. 1126, § 2, effective April 25. L. 85: Entire section amended, p. 1028, § 1, effective May 2. L. 2008: (2)(a) and (2)(b) amended, p. 990, § 4, effective August 5.
2024 Ch. 144, 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.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.7 - [Effective Until 7/1/2025] Special taxes for water rights

(1)
On and after July 1, 2003, in addition to any sales tax imposed pursuant to section
29-2-103
, counties are authorized to levy a county sales tax, use tax, or any combination of such taxes of up to one percent for the purposes of purchasing, adjudicating changes of, leasing, using, banking, and selling water rights that have been adjudicated for use within such county or in a municipality or county that is subject to an intergovernmental agreement concerning such tax pursuant to subsection (2) of this section.
(2)
(a)
A county may enter into an intergovernmental agreement with any municipality or other county or may enter into a contractual agreement with any private entity to facilitate the achievement of the purposes enumerated in subsection (1) of this section.
(b)
Any county that uses tax revenues imposed pursuant to this section shall establish standards for the use of such revenues.
(3)
(a)
No sales tax, use tax, or combination of such taxes shall be levied pursuant to subsection (1) of this section until a ballot proposal for the levying of such taxes has been referred to and approved by the registered electors of the county in accordance with this article.
(b)
The proposal for a tax pursuant to this section may be submitted only on the first Tuesday after the first Monday in November of each year and shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
This section shall not be construed to expand the use tax base of any county in this state, as such base is described in section
29-2-109 (1)
.
(5)
All revenues collected from such county taxes shall be credited to a special fund in the county treasury known as the county water fund. The county water fund shall be used only for the purposes enumerated in subsection (1) of this section.
L. 2003: Entire section added, p. 884, § 5, effective August 6. L. 2008: (3)(a) amended, p. 991, § 6, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.7 - [Effective 7/1/2025] Special taxes for water rights

(1)
On and after July 1, 2003, in addition to any sales tax imposed pursuant to section
29-2-103
, counties are authorized to levy a county sales tax, use tax, or any combination of such taxes of up to one percent for the purposes of purchasing, adjudicating changes of, leasing, using, banking, and selling water rights that have been adjudicated for use within such county or in a municipality or county that is subject to an intergovernmental agreement concerning such tax pursuant to subsection (2) of this section. The sales or use tax allowed under this subsection (1) shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.
(2)
(a)
A county may enter into an intergovernmental agreement with any municipality or other county or may enter into a contractual agreement with any private entity to facilitate the achievement of the purposes enumerated in subsection (1) of this section.
(b)
Any county that uses tax revenues imposed pursuant to this section shall establish standards for the use of such revenues.
(3)
(a)
No sales tax, use tax, or combination of such taxes shall be levied pursuant to subsection (1) of this section until a ballot proposal for the levying of such taxes has been referred to and approved by the registered electors of the county in accordance with this article.
(b)
The proposal for a tax pursuant to this section may be submitted only on the first Tuesday after the first Monday in November of each year and shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
This section shall not be construed to expand the use tax base of any county in this state, as such base is described in section
29-2-109 (1)
.
(5)
All revenues collected from such county taxes shall be credited to a special fund in the county treasury known as the county water fund. The county water fund shall be used only for the purposes enumerated in subsection (1) of this section.
Amended by 2024 Ch. 144,§ 7, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2003: Entire section added, p. 884, § 5, effective August 6. L. 2008: (3)(a) amended, p. 991, § 6, effective August 5.
2024 Ch. 144, 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.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.8 - [Effective Until 7/1/2025] Sales tax for health-care services

(1)
In addition to any sales tax imposed pursuant to section
29-2-103
, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services.
(2)
(a)
Any county in which health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider or health service district, as defined in section
32-1-103 (9)
, C.R.S., for the purpose of providing health-care services within the county.
(b)
Any county that uses sales tax revenues imposed pursuant to this section for the provision of health-care services shall establish standards for such services.
(3)
(a)
No sales tax shall be levied pursuant to the provisions of subsection (1) of this section until the proposal has been referred to and approved by the eligible electors of the county in accordance with the provisions of this article.
(b)
Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the date of the state general election or on the first Tuesday in November of an odd-numbered year, and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county health care services fund. The fund shall be used only for the purpose of providing health-care services in accordance with this section.
L. 2007: Entire section added, p. 1200, § 16, effective July 1. L. 2008: (3)(a) amended, p. 991, § 7, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.8 - [Effective 7/1/2025] Sales tax for health-care services

(1)
In addition to any sales tax imposed pursuant to section
29-2-103
, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services. The sales tax for health-care services shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.
(2)
(a)
Any county in which health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider or health service district, as defined in section
32-1-103 (9)
, C.R.S., for the purpose of providing health-care services within the county.
(b)
Any county that uses sales tax revenues imposed pursuant to this section for the provision of health-care services shall establish standards for such services.
(3)
(a)
No sales tax shall be levied pursuant to the provisions of subsection (1) of this section until the proposal has been referred to and approved by the eligible electors of the county in accordance with the provisions of this article.
(b)
Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the date of the state general election or on the first Tuesday in November of an odd-numbered year, and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county health care services fund. The fund shall be used only for the purpose of providing health-care services in accordance with this section.
Amended by 2024 Ch. 144,§ 8, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2007: Entire section added, p. 1200, § 16, effective July 1. L. 2008: (3)(a) amended, p. 991, § 7, effective August 5.
2024 Ch. 144, 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.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.9 - [Effective Until 7/1/2025] Sales tax for mental health-care services

(1)
In addition to any sales tax imposed pursuant to section
29-2-103
, each county in this state is authorized to levy a county sales tax of up to one-quarter of one percent for the purpose of providing, directly or indirectly, mental health-care services to residents of the county who are in need of mental health-care services and to family members of such residents.
(2)
(a)
Any county in which mental health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider for the purpose of providing mental health-care services within the county.
(b)
Any county that uses sales tax revenues imposed pursuant to this section for the provision of mental health-care services shall establish standards for such services.
(3)
(a)
No sales tax shall be levied pursuant to the provisions of subsection (1) of this section until the proposal has been referred to and approved by the eligible electors of the county in accordance with the provisions of this article.
(b)
Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the first Tuesday after the first Monday in November of each year and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county mental health care services fund. The fund shall be used only for the purpose of providing mental health-care services in accordance with this section.
L. 2005: Entire section added, p. 1042, § 5, effective June 2. L. 2008: (3)(a) amended, p. 991, § 8, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-103.9 - [Effective 7/1/2025] Sales tax for mental health-care services

(1)
In addition to any sales tax imposed pursuant to section
29-2-103
, each county in this state is authorized to levy a county sales tax of up to one-quarter of one percent for the purpose of providing, directly or indirectly, mental health-care services to residents of the county who are in need of mental health-care services and to family members of such residents. The sales tax for mental health-care services shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.
(2)
(a)
Any county in which mental health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider for the purpose of providing mental health-care services within the county.
(b)
Any county that uses sales tax revenues imposed pursuant to this section for the provision of mental health-care services shall establish standards for such services.
(3)
(a)
No sales tax shall be levied pursuant to the provisions of subsection (1) of this section until the proposal has been referred to and approved by the eligible electors of the county in accordance with the provisions of this article.
(b)
Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the first Tuesday after the first Monday in November of each year and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county mental health care services fund. The fund shall be used only for the purpose of providing mental health-care services in accordance with this section.
Amended by 2024 Ch. 144,§ 9, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2005: Entire section added, p. 1042, § 5, effective June 2. L. 2008: (3)(a) amended, p. 991, § 8, effective August 5.
2024 Ch. 144, 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.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-106.2 - [Repealed Effective 7/1/2025] Location guides - precinct locators

(1)
Each home rule city, town, and city and county collecting its own sales or use tax shall make available to any requesting vendor a map or other location guide showing the boundaries of the municipality. The requesting vendor may rely on the map or other location guide and any update thereof available to the vendor in determining whether to collect a sales or use tax, or both, of the municipality. No penalty shall be imposed or action for deficiency maintained if the requesting vendor in good faith complies with the most recent map or other location guide available to it.
(2)
(a)
As used in this subsection (2), unless the context otherwise requires:
(I)
"Local taxing entity" means a home rule or statutory municipality, county, city and county, or any other local governmental entity that imposes a sales or use tax.
(II)
"Precinct locator" means the record regularly maintained by a county clerk and recorder and used to determine within which jurisdiction or jurisdictions an address is located for voting purposes and, for determining the location of commercial or industrial addresses, shall include the record regularly maintained by the county clerk and recorder and used to determine within which jurisdiction or jurisdictions an address is located for the purpose of properly remitting sales or use tax on motor vehicles.
(b)
Any public utility may rely upon the precinct locator maintained by the county clerk and recorder for the county or counties in which a local taxing entity is located in determining whether to collect a sales or use tax, or both, of the local taxing entity.
(c)
No penalty shall be imposed upon, interest charged to, or action for deficiency maintained against a public utility in connection with the collection of a sales or use tax, or both, by the public utility if, in determining whether to collect the tax, the public utility relied in good faith upon the most recently updated version of a precinct locator in existence at the time of the taxable transaction. The provisions of this paragraph (c) shall not apply to the extent that the local entity has informed the public utility in writing prior to a taxable transaction that the most recently updated version of the precinct locator is inaccurate and, in such writing, provides the public utility with a corrected copy of the precinct locator information.
Repealed by 2024 Ch. 144,§ 13, eff. 7/1/2025.
L. 85: Entire section added, p. 1032, § 3, effective 1/1/1986. L. 97: Entire section amended, p. 555, § 1, effective April 24.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-107 - Limitation on applicability

(1)
Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer to "home rule".
(2)
No provision of this article shall be construed to require any incorporated town or city or any county to impose any sales tax or to increase any sales tax imposed prior to July 1, 1967.
(3)
Nothing in this article shall be construed to invalidate any sales or use tax adopted by ordinance or resolution by any town, city, city and county, or county, whether home rule or statutory, prior to January 1, 1986. Except as provided in subsection (1) of this section, no sales or use tax of any such local government shall conflict with the provisions of this article after January 1, 1986.
L. 67: p. 663, § 7. C.R.S. 1963: § 138-10-7. L. 85: Entire section added, p. 1036, § 4, effective 1/1/1986.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-108 - [Repealed]

L. 67: p. 663, § 8. C.R.S. 1963: § 138-10-8. L. 73: p. 1479, § 4. L. 81: Entire section amended, p. 1402, § 3, effective June 9. L. 83: Entire section amended, p. 1519, § 5, effective March 22; (3) added, p. 917, § 3, effective April 28; (2) amended, p. 2098, § 8, effective October 13. L. 84: (2) amended, p. 1141, § 2, effective June 7. L. 86: (2) repealed, p. 1220, § 28, effective May 30. L. 87: (3) amended, p. 1206, § 2, effective May 6; (3) amended, p. 1215, § 12, effective May 7; (3) amended, p. 987, § 13, effective July 1. L. 90: (4) added, p. 1441, § 2, effective May 4. L. 91: (3) amended, p. 1982, § 3, effective April 20. L. 97: (5) added, p. 1424, § 1, effective June 3. L. 2000: Entire section amended, p. 1430, § 1, effective May 31. L. 2001: (3) amended, p. 1275, § 40, effective June 5; (3) amended, p. 973, § 2, effective August 8. L. 2002: (6) and (7) added, p. 1944, § 2, effective August 7. L. 2003: (3) amended, p. 884, § 6, effective August 6; (3) amended, p. 2475, § 30, effective August 15. L. 2004: (3) amended, p. 1931, § 3, effective August 4. L. 2005: (3) amended, p. 1043, § 6, effective June 2. L. 2007: (5.5) added, p. 305, § 1, effective March 30; (3) amended, p. 430, § 3, effective April 9; (3) amended, p. 584, § 1, effective April 19; (3) amended, p. 1201, § 17, effective July 1; (3) amended, p. 1460, § 3, effective August 3. L. 2008: Entire section repealed, p. 988, § 1, effective August 5.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-110 - [Repealed Effective 7/1/2025] Filing with executive director - when deemed to have been made

(1)
Any report, claim, tax return, statement, or other document required or authorized under this article to be filed with or any payment made to the executive director of the department of revenue which:
(a)
Is transmitted through the United States mails shall be deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed;
(b)
Is mailed but not received by the executive director, or is received and the cancellation mark is not legible or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mails on or before the date due for filing. In such cases of nonreceipt of a document by the executive director, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by the executive director of the failure to receive such document.
(2)
If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the executive director, to the state officer or state agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.
(3)
If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
Repealed by 2024 Ch. 144,§ 14, eff. 7/1/2025.
L. 77: Entire section added, p. 1403, § 1, effective July 1.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-111 - [Repealed]

Repealed by 2018 Ch. 122, § 2, eff. 8/8/2018.
L. 81: Entire section added, p. 1405, § 1, effective July 1. L. 2001: (4) and (5) added, p. 244, § 1, effective August 8. L. 2018: Entire section repealed, (SB 18-106), ch. 122, p. 827, § 2, effective August 8.
For the legislative declaration in SB 18-106, see section 1 of chapter 122, Session Laws of Colorado 2018.
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 1 - COUNTY AND MUNICIPAL SALES OR USE TAX (§§ 29-2-101 — 29-2-116) › Section 29-2-113 - [Repealed]

L. 85: Entire section added, p. 1038, § 6, effective July 1.
Subsection (7) provided for the repeal of this section, effective January 1, 1986. (See L. 85, p. 1038.)
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 29-2-201 - [Effective 7/1/2025] Definitions

As used in this part 2, unless the context otherwise requires:
(1)
"Department" means the department of revenue.
(2)
"Executive director" means the executive director of the department.
(3)
"Governing body" means the governing body of a statutory local government, home rule jurisdiction, or special district.
(4)
"Home rule jurisdiction" means any home rule city, town, county, or city and county organized pursuant to article XX of the state constitution.
(5)
"Liaison" means any person delegated by the governing body to coordinate with the department on any sales or use tax matters.
(6)
"Retailer" or "vendor" has the same meaning as set forth in section 39-26-102 (8).
(7)
"Requesting home rule jurisdiction" means a home rule jurisdiction that requests that the department collect its sales tax pursuant to section 29-2-204.
(8)
"Sales or use tax" includes the:
(a)
County lodging tax imposed pursuant to section 30-11-107.5;
(b)
Marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a);
(c)
Visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);
(d)
Prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;
(e)
Prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and
(f)
Prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).
(9)
"Special district" means any political subdivision of the state that is not a home rule jurisdiction or a statutory local government with authority to impose a sales or use tax.
(10)
"Statutory local government" means a county, municipality, city and county, district, or other political subdivision of the state of Colorado organized or acting pursuant to the provisions of title 29, title 30, and title 31.
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).