2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 13 - SCIENTIFIC AND CULTURAL FACILITIES DISTRICT (§§ 32-13-101 — 32-13-114) › Section 32-13-110 - [Effective Until 7/1/2025] Tax imposed - collection - administration of tax - use

(1)
Upon the approval of the registered electors pursuant to the provisions of section
32-13-108
, the board shall have the power to levy such uniform sales tax throughout the district upon every transaction or other incident with respect to which a sales tax is levied by the county, pursuant to the provisions of article
2
of title
29
, C.R.S.
(2)
(a)
If such sales tax is levied pursuant to the provisions of this article, the collection, administration, and enforcement of said sales tax shall be performed by the executive director of the department of revenue in the same manner as that for the collection, administration, and enforcement of the state sales tax imposed under article
26
of title
39
, C.R.S., including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of said tax as provided in section
39-26-105
, C.R.S. The executive director shall make monthly distributions of such sales tax collections to the district. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of such sales taxes; except that in no event shall any district 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. The department may make expenditures for such costs subject to annual appropriation by the general assembly.
(b)
(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 sales tax levied on any sale made to the qualified purchaser pursuant to this article. A vendor or retailer that 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 levied on any sale made to the qualified purchaser pursuant to this article in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (5)
.
(3)
The proceeds of such sales tax collections shall be used by the board to assist scientific and cultural facilities within the district. After deducting any costs incurred by the district for the administration of such moneys, distributions shall be made by the board, in accordance with any formula or criteria, if any, contained in the petition or resolution pursuant to section
32-13-108 (2)(b)
, to scientific and cultural facilities which meet the criteria, if any, specified in such petition or resolution, and which meet the following criteria:
(a)
Any such facility shall be a nonprofit organization which meets the requirements of section 501 (c)(3) of the federal "Internal Revenue Code of 1986", as amended, with the primary purpose of enlightening and entertaining the public through the production, presentation, exhibition, advancement, or preservation of visual arts, performing arts, cultural history, natural history, or natural sciences including earth, life, or physical sciences, as such terms are defined by the board, or shall be an agency of local government that has such primary purpose; and
(b)
Any such facility shall have its principal office within the district, shall conduct the majority of its activities within the state of Colorado, and shall principally benefit the residents of the district.
Amended by 2022 Ch. 202, § 4, eff. 8/10/2022.
Amended by 2016 Ch. 135, § 6, eff. 1/1/2017.
L. 87: Entire article added, p. 1262, § 1, effective July 1. L. 90: IP(3) amended, p. 1515, § 2, effective April 3. L. 92: (3)(a) amended, p. 991, § 3, effective April 24. L. 94: (2) amended, p. 319, § 6, effective March 29. L. 99: (2) amended, p. 15, § 8, effective 1/1/2000. L. 2016: (3)(a) amended, ch. 135, p. 400, § 6, effective 1/1/2017.
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.