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 29-2-103.5 - [Effective 7/1/2025] Sales tax for mass transit

(1)
(a)
Except as provided in paragraph (b) of this subsection (1), in addition to any sales tax imposed pursuant to section
29-2-103
, each county in this state which lies outside the jurisdiction of the regional transportation district is authorized to levy a county sales tax, use tax, or both of up to one-half of one percent for the purpose of financing, constructing, operating, or maintaining a mass transportation system within the county.
(b)
On and after July 1, 2001, in addition to any sales tax imposed pursuant to section
29-2-103
, each county in this state that lies outside the jurisdiction of the regional transportation district is authorized to levy a county sales tax, use tax, or both of up to one percent for the purpose of financing, constructing, operating, or maintaining a mass transportation system within the county.
(c)
The sales or use tax allowed pursuant to this subsection (1) shall be collected, administered, enforced, and distributed by the department of revenue as specified in part 2 of this article 2.
(2)
(a)
Any county in which such mass transportation system is based may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private carrier for the purpose of providing mass transportation services either within the county or in a county in which the county mass transportation system is permitted to operate.
(b)
Any county which uses sales tax revenues which are imposed pursuant to this section for the provision of mass transportation services shall establish standards for such service.
(c)
The county shall issue a request for proposals for such service in order to compare the costs of a private carrier in providing such service with the costs of the county, as determined in accordance with generally accepted accounting principles, in providing such service directly.
(d)
If the costs to the county are less when the service is provided by the private carrier, the county shall contract with the private carrier for the mass transportation service.
(e)
Any private carrier selected to provide mass transportation service pursuant to this subsection (2) shall provide such performance bond or other surety as the county may reasonably require.
(f)
In the event that no private carriers are able to provide mass transportation services, the county shall provide such services.
(g)
In contracting with a private carrier, the county shall require that the carrier not use the contract to cross-subsidize any other services provided by the carrier.
(3)
(a)
No sales tax, use tax, or both shall be levied pursuant to the provisions of subsection (1) of this section until such proposal has been referred to and approved by the registered electors of the county in accordance with the provisions of this article.
(b)
During the calendar year 1990, the proposal for a sales or use tax increase pursuant to this section may be submitted at the primary election held on the first Tuesday in August of each even-numbered year or at the next general election. For any year thereafter, such sales and use tax increase proposal may only be submitted 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)
The provisions of 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 sales tax shall be credited to a special fund in the county treasury known as the county mass transportation fund. The fund shall be used only for the financing, constructing, operating, or maintaining of a mass transportation system within the county.
Amended by 2024 Ch. 144,§ 6, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 90: Entire section added, p. 1440, § 1, effective May 4. L. 92: (3)(b) amended, p. 873, § 99, effective 1/1/1993. L. 2001: (1) amended, p. 1519, § 1, effective June 8. L. 2002: (3)(a) amended, p. 1035, § 80, effective June 1. L. 2008: (3)(a) amended, p. 991, § 5, 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.