Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 24-0382.02 Jessica Herrera x4218
SENATE BILL 24-025
Senate Committees House Committees
Finance
A BILL FOR AN ACT
C
ONCERNING LOCAL GOVERNMENT SALES AND USE TAXES101
ADMINISTERED BY THE DEPARTMENT OF REVENUE , AND, IN102
CONNECTION THEREWITH , REVISING, MODERNIZING, AND103
HARMONIZING VARIOUS STATE STATUES RELATING TO THE104
STATE-ADMINISTRATION OF LOCAL SALES AND USE TAX INTO105
ONE UNIFORM STATUTE .106
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov/
.)
Sales and Use Tax Simplification Task Force. Under current
SENATE
3rd Reading Unamended
February 22, 2024
SENATE
Amended 2nd Reading
February 21, 2024
SENATE SPONSORSHIP
Bridges and Van Winkle, Priola, Zenzinger
HOUSE SPONSORSHIP
Kipp and Taggart,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. law, the department of revenue (department) administers, collects, and
enforces the local sales or use tax that a statutory local government or a
special district imposes and, if requested, administers, collects, and
enforces any such tax that a home rule jurisdiction imposes. The statutes
that govern the administration, collection, and enforcement of these local
sales or use taxes are located in multiple titles of the Colorado Revised
Statutes. The bill revises, modernizes, and harmonizes the separate
statutes that govern the state administration of local sales or use tax by
creating new parts 2 and 3 in article 2 of title 29. In general, the bill
makes clear that the department collects, administers, and enforces a local
government sales or use tax in the same manner as it collects, administers,
and enforces the state sales tax.
The bill:
! Requires a statutory local government, special district, or
requesting home rule jurisdiction that imposes a new sales
or use tax, makes a change to its existing sales or use tax,
or changes its geographical boundaries by ordinance,
resolution, or election to provide the department written
notice within specified deadlines and establishes the
applicability dates for such events;
! Requires each statutory local government, special district,
and requesting home rule jurisdiction to designate one or
more liaisons to coordinate with the department regarding
the collection of its sales or use tax;
! Establishes a dispute resolution process when the local
sales or use tax that is administered, collected, and
enforced by the department is paid erroneously to the state
or to the wrong statutory local government, special district,
or home rule jurisdiction;
! Makes clear that a vendor who uses the department's
geographic information system (GIS) database to determine
the jurisdictions to which statutory local government,
special district, or requesting home rule jurisdiction tax is
owed is held harmless for any tax, charge, or fee liability
that would otherwise be due solely as a result of an error or
omission in the GIS database data;
! Clarifies that a statutory local government, special district,
or requesting home rule jurisdiction may allow a retailer
that collects and remits its sales or use tax to retain a
percentage of the amount remitted to cover the vendors'
expenses in collecting and remitting the statutory local
government, special district, or requesting home rule
jurisdiction's sales or use tax, but specifies that the statutory
local government, special district, or requesting home rule
jurisdiction may not impose a limit on the amount retained;
025
-2- ! Modifies the relief available under the provisions for local
dispute resolution for sales or use taxes asserted by the
local government to reflect the availability of the
department's GIS database for accurately sourcing sales;
and
! Makes conforming amendments for the collection,
administration, enforcement, and distribution of statutory
local government, special district, and requesting home rule
jurisdiction sales or use taxes.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add with amended2
and relocated provisions parts 2 and 3 to article 2 of title 29 as follows:3
PART 24
DEPARTMENT OF REVENUE COLLECTION,5
ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION6
OF LOCAL GOVERNMENT SALES OR USE TAX7
29-2-201. Definitions. A
S USED IN THIS PART 2, UNLESS THE8
CONTEXT OTHERWISE REQUIRES :9
(1) "D
EPARTMENT" MEANS THE DEPARTMENT OF REVENUE .10
(2) "E
XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF11
THE DEPARTMENT.12
(3) "G
OVERNING BODY" MEANS THE GOVERNING BODY OF A13
STATUTORY LOCAL GOVERNMENT , HOME RULE JURISDICTION, OR SPECIAL14
DISTRICT.15
(4) "H
OME RULE JURISDICTION" MEANS ANY HOME RULE CITY ,16
TOWN, COUNTY, OR CITY AND COUNTY ORGANIZED PURSUANT TO ARTICLE17
XX
OF THE STATE CONSTITUTION.18
(5) "L
IAISON" MEANS ANY PERSON DELEGATED BY THE GOVERNING19
BODY TO COORDINATE WITH THE DEPARTMENT ON ANY SALES OR USE TAX20
025-3- MATTERS.1
(6) "R
ETAILER" OR "VENDOR" HAS THE SAME MEANING AS SET2
FORTH IN SECTION 39-26-102 (8).3
(7) "R
EQUESTING HOME RULE JURISDICTION" MEANS A HOME RULE4
JURISDICTION THAT REQUESTS THAT THE DEPARTMENT COLLECT ITS SALES5
TAX PURSUANT TO SECTION 29-2-204.6
(8) "S
ALES OR USE TAX" INCLUDES THE:7
(a) C
OUNTY LODGING TAX IMPOSED PURSUANT TO SECTION8
30-11-107.5;9
(b) M
ARKETING AND PROMOTION TAX IMPOSED PURSUANT TO10
SECTION 29-25-112 (1)(a);11
(c) V
ISITOR BENEFIT TAX IMPOSED PURSUANT TO SECTION12
43-4-605
(1)(i.5);13
(d) P
REPAID WIRELESS 911 CHARGE IMPOSED PURSUANT TO14
SECTION 29-11-102.5;15
(e) P
REPAID WIRELESS TRS CHARGE IMPOSED PURSUANT TO16
SECTION 29-11-102.7; AND17
(f) P
REPAID WIRELESS 988 CHARGE IMPOSED PURSUANT TO18
SECTION 27-64-103 (4)(b).19
(9) "S
PECIAL DISTRICT" MEANS ANY POLITICAL SUBDIVISION OF20
THE STATE THAT IS NOT A HOME RULE JURISDICTION OR A STATUTORY21
LOCAL GOVERNMENT WITH AUTHORITY TO IMPOSE A SALES OR USE TAX .22
(10) "S
TATUTORY LOCAL GOVERNMENT " MEANS A COUNTY ,23
MUNICIPALITY, CITY AND COUNTY , DISTRICT, OR OTHER POLITICAL24
SUBDIVISION OF THE STATE OF COLORADO ORGANIZED OR ACTING25
PURSUANT TO THE PROVISIONS OF TITLE 29, TITLE 30, AND TITLE 31.26
29-2-202. Applicability. (1) E
XCEPT AS PROVIDED IN SECTIONS27
025
-4- 29-2-209 AND 29-2-211, THIS PART 2 APPLIES TO:1
(a) S
ALES OR USE TAX IMPOSED BY STATUTORY LOCAL2
GOVERNMENTS, SPECIAL DISTRICTS, OR REQUESTING HOME RULE3
JURISDICTIONS THAT ARE COLLECTED , ADMINISTERED, ENFORCED, AND4
DISTRIBUTED BY THE DEPARTMENT ; AND5
(b) (I) T
HE COUNTY LODGING TAX IMPOSED PURSUANT TO SECTION6
30-11-107.5;7
(II) T
HE MARKETING AND PROMOTION TAX IMPOSED PURSUANT TO8
SECTION 29-25-112 (1)(a);9
(III) T
HE VISITOR BENEFIT TAX IMPOSED PURSUANT TO SECTION10
43-4-605 (1)(i.5);11
(IV) T
HE PREPAID WIRELESS 911 CHARGE IMPOSED PURSUANT TO12
SECTION 29-11-102.5;13
(V) T
HE PREPAID WIRELESS TRS CHARGE IMPOSED PURSUANT TO14
SECTION 29-11-102.7; AND15
(VI) T
HE PREPAID WIRELESS 988 CHARGE IMPOSED PURSUANT TO16
SECTION 27-64-103 (4)(b).17
(2)
EXCEPT WHERE SPECIFICALLY PROVIDED , AND EXCEPT FOR A
18
HOME RULE JURISDICTION'S PARTICIPATION IN RESOLVING DISPUTES AS19
DESCRIBED IN SECTION 29-2-208 (2) AND (3), NOTHING IN THIS PART 220
APPLIES TO, AFFECTS, OR LIMITS THE POWERS OF HOME RULE21
JURISDICTIONS TO IMPOSE, ADMINISTER, OR ENFORCE THEIR LOCAL SALES22
OR USE TAX.23
29-2-203. Collection, administration, and enforcement of sales24
or use tax. (1) [Formerly 29-2-106 (1)] U
NLESS OTHERWISE PROVIDED25
IN THIS PART 2, the collection, administration, and enforcement of
26
EXECUTIVE DIRECTOR SHALL COLLECT , ADMINISTER, ENFORCE, AND27
025
-5- DISTRIBUTE any countywide or any city or town sales OR USE tax adopted1
BY A STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING2
HOME RULE JURISDICTION pursuant to this article shall be performed by3
the executive director of the department of revenue in the same manner4
as the collection, administration, and enforcement of the Colorado state5
sales tax. Unless otherwise provided in this article, the provisions of AND6
USE TAX PURSUANT TO article 26 of title 39. C.R.S., shall govern the7
collection, administration, and enforcement of sales taxes authorized8
under this article In collecting, administering, and enforcing a sales tax9
authorized under this article, the state sales tax authorized under part 1 of10
article 26 of title 39, C.R.S., or any other sales tax imposed within the11
boundaries of a county, the executive director of the department of12
revenue may enter into an intergovernmental agreement with a county13
pursuant to the provisions of section 39-26-122.5, C.R.S., to enhance14
systemic efficiencies in the collection of such taxes.15
(2) [Formerly the last sentence of 29-2-106 (3)(a)] Except as16
provided in section 39-26-208, C.R.S., EACH STATUTORY LOCAL17
GOVERNMENT SHALL COLLECT , ADMINISTER, AND ENFORCE any use tax18
imposed pursuant to section 29-2-109 shall be collected, administered,19
and enforced by the city, town, or county as provided by ordinance or20
resolution,
AND SHALL RESOLVE DISPUTES PURS UANT TO SECTION21
29-2-302.22
29-2-204. [Formerly 29-2-106 (4)(a)] Collection,23
administration, and enforcement of home rule jurisdiction sales or24
use tax. (1) The executive director of the department of revenue
shall,25
at no charge, administer, collect,
ENFORCE, and distribute the sales tax of26
any home rule municipality
JURISDICTION upon request of the governing27
025
-6- body OR the GOVERNING BODY'S DESIGNEE, of such municipality THE1
JURISDICTION, REGARDLESS OF WHETHER THE PROVISIONS OF THE SALES2
TAX ORDINANCE OF THE REQUESTING HOME RULE JURISDICTION APPLIES3
THE SALES TAX TO THE EXEMPTIONS LISTED IN SECTION 29-2-105 (1)(d)(I),4
IF: 5
(a) If The provisions of the sales tax ordinance of said6
municipality THE REQUESTING HOME RULE JURISDICTION , other than those7
provisions relating to local procedures followed in adopting the8
ordinance, correspond to the requirements of
PART 1 OF this article for9
sales taxes imposed by counties, towns, and cities
STATUTORY LOCAL10
GOVERNMENTS; AND11
(b) If No use tax is to be collected by the department of revenue12
except as provided in section 39-26-208. C.R.S. and13
(c) Whether or not the ordinance applies the sales tax to the14
exemptions listed in section 29-2-105 (1)(d)(I).15
(2) When the governing body of any home rule municipality16
JURISDICTION, OR THE GOVERNING BODY'S DESIGNEE, requests THAT the17
department of revenue to administer, collect, ENFORCE, and distribute the18
sales tax of said municipality as specified in subparagraph (I) of this19
paragraph (a), said governing body THE HOME RULE JURISDICTION AS20
SPECIFIED IN SUBSECTION (1) OF THIS SECTION, THE GOVERNING BODY, OR21
THE GOVERNING BODY'S DESIGNEE, shall certify to the executive director22
of the department a true copy of the home rule municipality's23
JURISDICTION'S sales tax ordinance AS SPECIFIED IN SECTION 29-2-205. 24
29-2-205. Notice requirements - effective and applicability25
dates - definition. (1) (a) [Formerly section 29-2-106 (7)] For the26
purpose of the administration by the state of the provisions of this article,27
025
-7- as well as any other state or federal program, each county, home rule1
county, statutory town or city, home rule town or city, city and county, or2
territorial charter town or city HOME RULE JURISDICTION shall file3
pursuant to section 29-2-110, with the executive director of the4
department of revenue a copy of each sales or use tax ordinance or5
resolution, or any amendment thereto, no later than ten FORTY-FIVE days6
after the BEFORE ITS effective date. thereof. A copy of any sales or use tax7
ordinance or resolution in effect on March 11, 1982, shall be filed no later8
than July 1, 1982. The failure to file a copy of any such ordinance or9
resolution shall not give rise to any claim for refund by any taxpayer,10
other than for overpayment which is determined to be allowable under11
such ordinance or resolution.12
(b) N
OTWITHSTANDING ANY LAW TO THE CONTRARY , WHEN A13
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING14
HOME RULE JURISDICTION BY ORDINANCE OR RESOLUTION IMPOSES A NEW15
SALES OR USE TAX THAT THE DEPARTMENT WILL COLLECT PURSUANT TO16
THIS PART 2, OR MAKES ANY CHANGE TO ITS EXISTING SALES OR USE TAX17
THAT WILL AFFECT THE DEPARTMENT 'S COLLECTION PURSUANT TO THIS18
PART 2, THE STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR19
REQUESTING HOME RULE JURISDICTION SHALL PROVIDE THE DEPARTMENT20
WITH WRITTEN NOTICE OF THE ORDINANCE OR RESOLUTION IMPOSING THE21
NEW SALES OR USE TAX OR CHANGES TO THE EXISTING SALES OR USE TAX22
IMPOSITION ALONG WITH A COPY OF THE ORDINANCE OR RESOLUTION NO23
LATER THAN FORTY-FIVE DAYS BEFORE ITS EFFECTIVE DATE. THE FAILURE24
TO PROVIDE WRITTEN NOTICE AND A COPY OF THE ORDINANCE OR25
RESOLUTION DOES NOT GIVE RISE TO ANY CLAIM FOR REFUND BY ANY26
TAXPAYER OTHER THAN FOR AN OVERPAYMENT ALLOWED PURSUANT TO27
025
-8- THE ORDINANCE OR RESOLUTION .1
(c) N
OTWITHSTANDING ANY LAW TO THE CONTRARY , WHEN A2
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING3
HOME RULE JURISDICTION BY ELECTION IMPOSES A SALES OR USE TAX4
THAT THE DEPARTMENT WILL COLLECT PURSUANT TO THIS PART 2 OR5
MAKES ANY CHANGE TO ITS EXISTING SALES OR USE TAX THAT WILL6
AFFECT THE DEPARTMENT'S COLLECTION PURSUANT TO THIS PART 2, THE7
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING8
HOME RULE JURISDICTION SHALL PROVIDE THE DEPARTMENT WITH9
WRITTEN NOTICE OF THE ORDINANCE OR RESOLUTION SUBMITTING THE10
QUESTION TO THE REGISTERED ELECTORS AT A GENERAL OR SPECIAL
11
ELECTION, INCLUDING A COPY OF THE ORDINANCE OR RESOLUTION AND A12
COPY OF THE MEASURE THAT WILL APPEAR ON THE BALLOT , NO LATER13
THAN FOURTEEN DAYS AFTER THE ADOPTION OF THE ORDINANCE OR14
RESOLUTION. THE FAILURE TO PROVIDE WRITTEN NOTICE , THE COPY OF15
THE ORDINANCE OR RESOLUTION , AND THE COPY OF THE MEASURE THAT16
WILL APPEAR ON THE BALLOT DOES NOT GIVE RISE TO ANY CLAIM FOR17
REFUND BY ANY TAXPAYER OTHER T HAN FOR AN OVERPAYMENT ALLOWED18
PURSUANT TO THE ORDINANCE OR RESOLUTION .19
(2) [Formerly section 29-2-106 (2)] E
XCEPT AS PROVIDED IN20
SUBSECTION (4) OF THIS SECTION, the effective date
APPLICABILITY of any21
countywide sales tax or city or town sales tax adopted under the22
provisions of this article NEW SALES OR USE TAX OR ANY CHANGE TO AN23
EXISTING SALES OR USE TAX IMPOSED BY A STATUTORY LOCAL24
GOVERNMENT, SPECIAL DISTRICT, OR REQUESTING HOME RULE25
JURISDICTION shall be either January 1 or July 1 following the DATE OF26
ENACTMENT OF THE ORDINANCE OR RESOLUTION , OR EITHER JANUARY 127
025
-9- OR JULY 1 FOLLOWING THE date of the election in which such county THE1
sales
OR USE tax proposal OR CHANGE is approved. and notice of the
2
adoption of any county sales tax proposal shall be submitted by the county3
clerk and recorder or by the clerk of the city council or board of trustees4
of a city or town to the executive director of the department of revenue at5
least forty-five days prior to the effective date of such tax. If such a THE6
DEPARTMENT DOES NOT RECEIVE THE WRITTEN NOTICE BY THE DEADLINES7
DESCRIBED IN SUBSECTION (1)(b) AND (1)(c) OF THIS SECTION, THE sales8
OR USE tax proposal OR CHANGE is approved at an election held less than9
forty-five days prior to the January 1 or July 1 following the date of10
election, such tax shall not be effective APPLY until the next succeeding11
January 1 or July 1
THAT IS AT LEAST FORTY-FIVE DAYS
AFTER THE12
DEPARTMENT RECEIVES THE WRITTEN NOTICE .13
(3) F
OR PURPOSES OF THIS SECTION, "CHANGE" MEANS:14
(a) A
CHANGE TO THE SALES OR USE TAX BASE, THE ADOPTION OF15
A NEW SALES OR USE TAX EXEMPTION, THE AMENDMENT OR REPEAL OF AN16
EXISTING SALES OR USE TAX EXEMPTION , OR, FOR A STATUTORY LOCAL17
GOVERNMENT OR REQUESTING HOME RULE JURISDICTION ,
THE EXPRESS18
INCLUSION OF ANY OF THE EXEMPTIONS LISTED IN SECTION 29-2-10519
(1)(d)(I);20
(b) T
HE EXPIRATION OF AN EXISTING SALES OR USE TAX OR SALES21
OR USE TAX EXEMPTION;22
(c) A
CHANGE TO THE SALES OR USE TAX RATE;23
(d) A
CHANGE TO THE GEOGRAPHIC BOUNDARY OF THE STATUTORY24
LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME RULE25
JURISDICTION, INCLUDING BOTH NEW OR AMENDED BOUNDARIES ;26
(e) A
STATUTORY LOCAL GOVERNMENT 'S TRANSITION TO A27
025
-10- SELF-COLLECTING HOME RULE JURISDICTION ;1
(f) A
REQUESTING HOME RULE JURISDICTION 'S TRANSITION TO A2
SELF-COLLECTING HOME RULE JURISDICTION ; 3
(g) A
SELF-COLLECTING HOME RULE JURISDICTION 'S TRANSITION4
TO A REQUESTING HOME RULE JURISDICTION ;5
(h) A
CHANGE IN THE STATUTORY LOCAL GOVERNMENT 'S,6
REQUESTING HOME RULE JURISDICTION 'S, OR SPECIAL DISTRICT 'S7
DISTRIBUTION FORMULA;8
(i) T
HE IMPOSITION OF A VENDOR FEE OR THE AMENDMENT TO AN9
EXISTING VENDOR FEE ALLOWED PURSUANT TO SECTION 29-2-206; OR10
(j) A
NY OTHER CHANGE THAT WILL AFFECT THE COLLECTION ,11
ADMINISTRATION, ENFORCEMENT, OR DISTRIBUTION OF SALES OR USE TAX12
PURSUANT TO THIS PART 2 OR AS DESCRIBED IN RULES PROMULGATED BY13
THE DEPARTMENT PURSUANT TO SECTION 29-2-216.14
(4) (a) F
OR PURPOSES OF THIS PART 2, THE APPLICABILITY OF A15
SALES OR USE TAX IMPOSED AS A RESULT OF A CHANGE TO A STATUTORY16
LOCAL GOVERNMENT 'S GEOGRAPHIC BOUNDARY IS D ETERMINED17
PURSUANT TO SECTION 30-6-109.7 AND PART 12 OF ARTICLE 31 OF TITLE18
31.19
(b) (I) A
SPECIAL DISTRICT OR REQUESTING HOME RULE20
JURISDICTION THAT CHANGES ITS BOUNDARIES THROUGH USE OF ITS21
ANNEXATION AUTHORITY SHALL FILE A COPY OF THE ANNEXATION MAP22
AND A COPY OF THE ANNEXATION ORDINANCE OR RESOLUTION WITH THE23
DEPARTMENT IN THE FORM AND MANNER REQUIRED BY THE DEPARTMENT .24
(II) T
HE SPECIAL DISTRICT OR REQUESTING HOME RULE25
JURISDICTION'S SALES OR USE TAX IN THE ANNEXED AREA APPLIES26
BEGINNING ON THE NEXT JANUARY 1 OR JULY 1 FOLLOWING THE27
025
-11- DEPARTMENT'S RECEIPT OF THE ANNEXATION MAP AND ANNEXATION1
ORDINANCE OR RESOLUTION SO LONG AS THE ANNEXATION MAP AND2
ANNEXATION RESOLUTION ARE RECEIVED BY THE DEPARTMENT NO LATER3
THAN FORTY-FIVE DAYS BEFORE THE JANUARY 1 OR JULY 1. IF THE4
ANNEXATION MAP AND ANNEXATION RESOLUTION ARE NOT RECEIVED BY5
THE DEPARTMENT AS SPECIFIED IN THIS SUBSECTION (4)(b)(II), THEN THE6
SALES OR USE TAX IN THE ANNEXED AREA DOES NOT APPLY UNTIL THE7
NEXT SUCCEEDING JANUARY 1 OR JULY 1.8
(c) U
PON RECEIVING AN ANNEXATION ORDINANCE AND MAP9
PURSUANT TO SUBSECTION (4) OF THIS SECTION, THE DEPARTMENT SHALL10
COMMUNICATE WITH ANY TAXING ENTITIES AFFECTED BY THE11
ANNEXATION IN ORDER TO FACILITATE THE ADMINISTRATION AND12
COLLECTION OF SALES OR USE TAX IN THE ANNEXED AREA AND TO13
IDENTIFY ALL RETAILERS AFFECTED BY THE ANNEXATION . THE14
DEPARTMENT SHALL MAKE COPIES OF THE ANNEXATION MAP AND15
ANNEXATION RESOLUTION AVAILABLE TO ALL TAXING ENTITIES IN THE16
STATE.17
29-2-206. Vendor fee. (1) A
STATUTORY LOCAL GOVERNMENT ,18
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION MAY ALLOW19
BY ORDINANCE OR RESOLUTION A RETAILER THAT COLLECTS AND REMITS20
ITS SALES OR USE TAX TO RETAIN A PERCENTAGE , AS FIXED BY THE21
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING22
HOME RULE JURISDICTION, OF THE AMOUNT REMITTED TO COVER THE23
VENDOR'S EXPENSE IN COLLECTING AND REMITTING THE STATUTORY24
LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME RULE25
JURISDICTION'S SALES OR USE TAX; EXCEPT THAT:26
(a) A
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR27
025
-12- REQUESTING HOME RULE JURISDICTION SHALL NOT IMPOSE ANY KIND OF1
LIMIT, OTHER THAN THE PERCENTAGE FIXED AS AUTHORIZED BY THIS2
SUBSECTION (1), ON THE AMOUNT OF SALES OR USE TAX THAT A VENDOR3
MAY RETAIN; AND4
(b) T
HE PROVISIONS OF SECTION 39-26-105 (1)(c)(III) APPLY IF A5
RETAILER IS DELINQUENT IN REMITTING THE STATUTORY LOCAL6
GOVERNMENT, SPECIAL DISTRICT, OR REQUESTING HOME RULE7
JURISDICTION SALES OR USE TAX.8
29-2-207. Distributions. (1) [Formerly the first two sentences9
of 29-2-106 (3)(a)] The
executive director, of the department of revenue10
shall, at no charge, except as provided in paragraph (b) of this subsection11
(3), administer, collect, and distribute any sales tax imposed in conformity12
with this article. The executive director shall make monthly distributions13
of sales
OR USE tax collections to the appropriate official
LIAISON in each14
county and in each incorporated city or town
in the amount determined
15
under the distribution formula established in accordance with this article.16
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, AND REQUESTING17
HOME RULE JURISDICTION.18
(2) [Formerly 29-2-106 (10)] (a) If any sales
OR USE tax to be19
distributed pursuant to this section
PART 2 is not distributed within sixty20
days after the processing date,
THE DEPARTMENT SHALL ADD interest shall
21
be added to the undistributed amount from the sixtieth day after the22
processing date until the date such THAT THE sales OR USE tax is23
distributed. The rate of said interest shall be IS equal to the average rate,24
rounded to one-thousandth of a percent, being earned by the investment25
of moneys MONEY in the state treasury for the same period.26
(b) The provisions of this subsection (10) shall apply only to sales27
025
-13- tax collected by the department of revenue with a processing date1
occurring on or after January 1, 2001. The provisions of this subsection2
(10) shall SUBSECTION (2) DO not apply in the event that IF the distribution3
of sales
OR USE tax was delayed as a result of unforseen
UNFORESEEN4
circumstances or caused primarily by an entity other than the department,5
of revenue. Such determination WHICH DETERMINATION THE DEPARTMENT6
shall be made MAKE in good faith. by the department.7
29-2-208. Dispute resolution. (1) E
XCEPT AS OTHERWISE8
PROVIDED IN THIS PART 2, DISPUTES REGARDING SALES OR USE TAX9
COLLECTED BY THE DEPARTMENT UNDER THIS PART 2 ARE RESOLVED IN10
THE SAME MANNER AS THE COLLECTION , ADMINISTRATION, AND11
ENFORCEMENT OF STATE SALES TAX UNDER ARTICLE 26 OF TITLE 39,12
INCLUDING ANY RELEVANT SECTIONS OF PART 1 OF ARTICLE 21 OF TITLE13
39.14
15
(2) (a) I
F, IN THE COURSE OF A CASE OR CLAIM ARISING UNDER THIS
16
PART 2, OR UNDER ARTICLE 21 OF TITLE 39, A TAXPAYER OR THE17
EXECUTIVE DIRECTOR ASSERTS THAT ALL OR PART OF A SALES OR USE TAX18
ASSESSMENT OR REFUND CLAIM HAS BEEN ERRONEOUSLY PAID TO THE19
STATE OR TO ANOTHER STATUTORY LOCAL GOVERNMENT , SPECIAL20
DISTRICT, OR HOME RULE JURISDICTION , THEN, SUBJECT TO THE21
REQUIREMENTS SET FORTH IN SUBSECTION (2)(b) OF THIS SECTION:22
(I) N
EITHER THE TAXPAYER NOR THE EXECUTIVE DIRECTOR NEEDS
23
TO FILE A CLAIM FOR REFUND WITH THE JURISDICTION THAT ERRONEOUSLY24
RECEIVED THE SALES OR USE TAX;25
(II) T
HE EXECUTIVE DIRECTOR MAY ORDER PAYMENT FROM THE
26
JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE TAX IN27
025
-14- THE AMOUNT ERRONEOUSLY PAID , WITH INTEREST, IF APPLICABLE,1
PURSUANT TO SECTION 39-21-110, TO THE CORRECT JURISDICTION, OR TO2
THE TAXPAYER, AS THE CASE MAY BE; 3
(III) N
OTWITHSTANDING SECTION 29-2-209, THE PERIODS OPEN OR
4
CLOSED TO ASSESSMENT OR REFUND UNDER THE ORDINANCE OR5
RESOLUTION OF ANY STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT,6
OR HOME RULE JURISDICTION; UNDER SECTIONS 39-21-107 (1), 36-26-125,7
39-26-210,
AND 39-26-703; OR UNDER AN INTERGOVERNMENTAL
8
TRANSFER AGREEMENT MAY NOT BAR ANY OF THE REMEDIES SET FORTH9
IN THIS SUBSECTION (2)(a); 10
(IV) T
HE TAXPAYER SHALL RECEIVE A CREDIT AGAINST ANY
11
ASSESSED SALES OR USE TAX DUE UP TO THE AMOUNT ORDERED TO BE PAID12
BY THE JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE13
TAX; AND14
(V) T
HE EXECUTIVE DIRECTOR MAY WAIVE , FOR GOOD CAUSE
15
SHOWN, ANY PENALTIES ASSESSED THEREON, OR ANY INTEREST ASSESSED16
IN EXCESS OF THE AMOUNT PAID , IF ANY, BY THE JURISDICTION THAT17
ERRONEOUSLY RECEIVED THE SALES OR USE TAX PURSUANT TO18
SUBSECTION (2)(a)(II) OF THIS SECTION.19
(b) I
F THE EXECUTIVE DIRECTOR DETERMINES UNDER THIS20
SUBSECTION (2) THAT THE DISPUTED TAX WAS PAID TO A HOME RULE21
JURISDICTION THAT IS NOT A REQUESTING HOME RULE JURISDICTION , THEN22
THE EXECUTIVE DIRECTOR SHALL HOLD A HEARING AS DESCRIBED IN PART23
3
OF THIS ARTICLE 2 AND THE HOME RULE JURISDICTION THAT IS NOT A24
REQUESTING HOME RULE JURISDICTION SHALL BE JOINED AS A PARTY TO25
THE HEARING AS DESCRIBED IN SECTION 29-2-302 (5).26
(3) I
F A TAXPAYER CLAIMS OR THE EXECUTIVE DIRECTOR FINDS27
025
-15- THAT ALL OR PART OF A SALES OR USE TAX DUE TO A HOME RULE1
JURISDICTION THAT IS NOT A REQUESTING HOME RULE JURISDICTION HAS2
BEEN PAID TO THE STATE OR TO A STATUTORY LOCAL GOVERNMENT , A3
REQUESTING HOME RULE JURISDICTION , OR A SPECIAL DISTRICT, AND THE4
EXECUTIVE DIRECTOR MAKES A DETERMINATION TO THIS EFFECT , THEN5
THE DEPARTMENT SHALL FORWARD THOSE FUNDS DIRECTLY TO THE6
HOME RULE JURISDICTION WITHIN THIRTY DAYS OF THE EXECUTIVE7
DIRECTOR'S DETERMINATION WITH INTEREST , AS PROVIDED IN SECTION8
39-21-110.9
29-2-209. [Formerly 29-2-106 (8)] Uniform collection10
procedures for home rule jurisdictions. Each home rule city, town, and11
city and county JURISDICTION shall follow, and conform its ordinances12
where necessary to, the statute of limitations applicable to the13
enforcement of state sales and OR use tax collections, the statute of14
limitations applicable to refunds of state sales and OR use taxes, the15
amount of penalties and interest payable on delinquent remittances of16
state sales and OR use taxes, and the posting of bonds pursuant to section17
39-21-105. C.R.S.18
29-2-210. Remittance of tax - GIS - vendor held harmless. A
NY19
VENDOR MAY USE THE GIS DATABASE AND BE HELD HARMLESS AS
20
DESCRIBED IN SECTION 39-26-105.2 WHEN COLLECTING AND REMITTING21
SALES OR USE TAX TO THE DEPARTMENT PURSUANT TO THIS PART 2.22
29-2-211. [Formerly 29-2-106 (3)(b)] Sales or use tax on motor23
vehicles. The executive director is hereby authorized to contract and enter24
into agreements with the county clerk and recorder and municipalities25
HOME RULE JURISDICTIONS for the collection of state, county, and city or26
town use taxes upon motor vehicles, and the county clerk and recorder27
025
-16- may charge and retain a fee as the director may approve to fully cover the1
cost of such collection by the county clerk and recorder.2
29-2-212. [Formerly 29-2-106 (3)(c)] Qualified purchasers.3
(1) A qualified purchaser may provide a direct payment permit number4
issued pursuant to section 39-26-103.5 C.R.S., to any vendor or retailer5
that is liable and responsible for collecting and remitting any countywide6
sales tax or city or town sales STATUTORY LOCAL GOVERNMENT , SPECIAL7
DISTRICT, OR REQUESTING HOME RULE JURISDICTION SALES OR USE tax8
imposed on any sale made to the qualified purchaser pursuant to the9
provisions of this article ARTICLE 2. A vendor or retailer that has received10
in good faith from a qualified purchaser a direct payment permit number11
shall not be liable or responsible for collection and remittance of any sales12
OR USE tax imposed on such sale that is paid for directly from such13
qualified purchaser's funds and not the personal funds of any individual. 14
(2) A qualified purchaser that provides a direct payment permit15
number to a vendor or retailer shall be liable and responsible for the16
amount of sales
OR USE tax imposed on any sale made to the qualified17
purchaser pursuant to this article
ARTICLE 2 in the same manner as18
liability would be imposed on a qualified purchaser for state sales
OR USE19
tax pursuant to section 39-26-105 (5).20
29-2-213. Coordination. E
ACH STATUTORY LOCAL GOVERNMENT ,21
SPECIAL DISTRICT, AND REQUESTING HOME RULE JURISDICTION SHALL22
DESIGNATE ONE OR MORE LIAISONS WHO SHALL COORDINATE WITH THE23
DEPARTMENT REGARDING THE COLLECTION OF ITS SALES OR USE TAX . THIS24
COORDINATION MAY INCLUDE THE LIAISON IDENTIFYING BUSINESSES25
ELIGIBLE TO COLLECT THE SALES OR USE TAX IN ITS JURISDICTION AND ANY26
OTHER ADMINISTRATIVE DETAILS IDENTIFIED BY THE DEPARTMENT .27
025
-17- 29-2-214. [Formerly 39-26-122.5] Enhanced efficiencies -1
intergovernmental agreements - legislative declaration. (1) The2
general assembly hereby finds and declares that:3
(a) It is in the best interest of the state, local governments4
STATUTORY LOCAL GOVERNMENTS , SPECIAL DISTRICTS, REQUESTING HOME5
RULE JURISDICTIONS, and taxpayers to have sales OR USE tax collected in6
the most efficient and effective manner feasible;7
(b) Sales
OR USE taxes can be administered and collected most8
efficiently when the governmental entities that collect the taxes cooperate9
and share responsibilities to collect and distribute revenues from the10
taxes;11
(c) The administrative burden on taxpayers is lessened when12
governmental entities cooperate and agree on the processes used to13
administer and collect sales
OR USE taxes;14
(d) Broad authority and precedent exist for governmental entities15
to operate more efficiently and effectively by contracting with each other16
to cooperate in carrying out their respective responsibilities;17
(e) The purpose of this section is to encourage the state to work18
cooperatively with counties and other local governments
STATUTORY19
LOCAL GOVERNMENTS , SPECIAL DISTRICTS, AND REQUESTING HOME RULE20
JURISDICTIONS in the administration and collection of sales OR USE taxes21
in the state to enhance efficiencies and procedures for the benefit of both22
the department of revenue and STATUTORY local governments, SPECIAL23
DISTRICTS, AND REQUESTING HOME RULE JURISDICTIONS .24
(2) The executive director of the department of revenue may enter25
into an intergovernmental agreement with any county STATUTORY LOCAL26
GOVERNMENT, SPECIAL DISTRICT, OR REQUESTING HOME RULE27
025
-18- JURISDICTION for the purpose of enhancing the systemic efficiencies and1
procedures used in the collection of state and local sales
OR USE taxes.2
Such agreement shall be entered into on behalf of and for the benefit of3
both
the county STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR4
REQUESTING HOME RULE JURISDICTION and the department. In addition,5
a municipality may be included as a party to the agreement to further the6
same efficiencies and procedures to be enhanced by the agreement7
between the executive director and a county. The agreement may allow8
the parties to share in providing any function or service lawfully9
authorized to each of the parties, including the sharing of costs,10
information, or duties related to the collection of sales
OR USE taxes11
within the boundaries of the county.12
(3) The executive director of the department of revenue shall
13
annually provide information to the finance committees of the house of14
representatives and the senate, or any successor committees, on any15
agreements entered into in accordance with the provisions of this section16
and any enhanced effectiveness or procedures that have been achieved as17
result of the agreements. Such information shall be incorporated into an18
existing report provided on annual basis by the executive director to the19
committees.20
29-2-215. Information sharing. (1) [Formerly 29-2-106 (4)(b)]21
N
OTWITHSTANDING THE PROVISIONS OF SECTION 39-21-113, the executive22
director of the department of revenue
shall furnish the governing body23
LIAISON of each municipality and county STATUTORY LOCAL24
GOVERNMENT, SPECIAL DISTRICT, AND REQUESTING HOME RULE25
JURISDICTION WITH a monthly listing of all returns filed by the retailers in26
such municipality or county THEIR JURISDICTION. The governing body of27
025
-19- such municipality or county LIAISON OF EACH STATUTORY LOCAL1
GOVERNMENT, SPECIAL DISTRICT, AND REQUESTING HOME RULE2
JURISDICTION shall notify the executive director of the department of3
revenue of any retailers omitted from this THE listing as soon as4
practicable, but in no event more than one hundred eighty days after5
receiving said THE monthly listing. Failure of the governing body of such6
municipality or county LIAISON to notify the executive director of the7
department of revenue of any omitted retailers, within such THE period,8
shall preclude the municipality or county PRECLUDES THE STATUTORY9
LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME RULE10
JURISDICTION from making any further claims based upon such omissions.11
Neither the executive director of the department of revenue nor any12
municipality or county NOR ANY STATUTORY LOCAL GOVERNMENT ,13
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION shall be held14
liable for any omissions which THAT have not been called to the executive15
director's attention within this THE period.16
(2) [Formerly 29-2-106 (4)(c)(I)] Notwithstanding the provisions17
of section 39-21-113, the executive director of the department of revenue18
shall report monthly to each municipality and county STATUTORY LOCAL19
GOVERNMENT, SPECIAL DISTRICT, AND REQUESTING HOME RULE20
JURISDICTION for which the department of revenue collects a sales OR USE21
tax information identifying licensed vendors within the municipality or22
county BOUNDARIES OF THE STATUTORY LOCAL GOVERNMENT , SPECIAL23
DISTRICT, OR REQUESTING HOME RULE JURISDICTION , including the24
licensing information required by section 39-26-802.9 (3), and, where the25
chief administrative officer or his designee STATUTORY LOCAL26
GOVERNMENT, SPECIAL DISTRICT, OR REQUESTING HOME RULE27
025
-20- JURISDICTION has executed a memorandum of understanding with the1
department of revenue providing for control of confidential data, the2
status of each vendor's account including the amount of such3
municipality's or county's sales OR USE tax collected and paid by each4
such vendor. The executive director of the department may, in his THE5
EXECUTIVE DIRECTOR'S discretion, provide additional information to a6
municipality or county STATUTORY LOCAL GOVERNMENT , SPECIAL7
DISTRICT, OR REQUESTING HOME RULE JURISDICTION concerning collection8
and administration of such municipality's or county's ITS sales OR USE tax9
if such a memorandum has been executed.10
(3) [Formerly 29-2-106 (6)] N
OTWITHSTANDING THE PROVISIONS11
OF SECTION 39-21-113, the executive director of the department of
12
revenue may, in the executive director's discretion, exchange information13
with the proper official of any home rule city JURISDICTION that imposes14
a sales and OR use tax relative to gross sales reported, changes in gross15
sales resulting from audits, and other information concerning licensed16
vendors making retail sales within the
HOME RULE jurisdiction, of the
17
home rule city, including the licensing information required by section18
39-26-802.9 (3).19
(4) [Formerly 29-2-106 (4)(c)(II)] Except in accordance with
A20
judicial order or as otherwise provided by law, no official or employee
AN21
OFFICIAL, EMPLOYEE, OR ATTORNEY of a municipality or county22
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR HOME RULE23
JURISDICTION receiving sales OR USE tax information from the department24
of revenue pursuant to this paragraph (c) PART 2 shall NOT divulge or25
make known to any person
WHO IS not an official or employee
OFFICIAL,26
EMPLOYEE, OR ATTORNEY of such municipality or county THE STATUTORY27
025
-21- LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME RULE1
JURISDICTION any information which THAT identifies or permits the2
identification of the amount of sales
OR USE taxes collected or paid by any3
individual licensed vendor. The municipal or county officials or
4
employees AN OFFICIAL, EMPLOYEE, OR ATTORNEY charged with the5
custody of such THE sales OR USE tax information shall not be required to6
produce any such information in any action or proceeding in any court7
except in an action or proceeding under the provisions of this article to8
which the municipality or county STATUTORY LOCAL GOVERNMENT ,9
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION having10
custody of the information is a party, in which event the court may require11
the production of, and may admit in evidence, so much of said THE sales12
OR USE tax information as is pertinent to the action or proceeding. Any13
municipal or county official or employee OFFICIAL, EMPLOYEE, OR14
ATTORNEY who willfully violates any of the provisions of this paragraph15
(c) SUBSECTION (2) is guilty of a misdemeanor and, upon conviction16
thereof, shall be punished by a fine of not more than one thousand dollars,17
and shall be dismissed from office.18
29-2-216. Department rulemaking. T
HE EXECUTIVE DIRECTOR19
MAY PROMULGATE RULES TO CARRY OUT THE PROVISIONS OF THIS PART 2.20
PART 321
DISPUTE RESOLUTION FOR SALES OR USE TAX22
SELF-COLLECTED BY LOCAL GOVERNMENTS23
29-2-301. Definitions. A
S USED IN THIS PART 3, UNLESS THE24
CONTEXT OTHERWISE REQUIRES :25
(1) "D
EPARTMENT" MEANS THE DEPARTMENT OF REVENUE .26
(2) "E
XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF27
025
-22- THE DEPARTMENT.1
(3) "L
OCAL GOVERNMENT " MEANS HOME RULE AND STATUTORY2
CITIES, TOWNS, CITIES AND COUNTIES, AND COUNTIES.3
29-2-302. [Formerly 29-2-106.1] Deficiency notice and dispute4
resolution for locally collected sales or use tax - legislative5
declaration. (1) The general assembly hereby finds, determines, and6
declares that the enforcement of sales and
OR use taxes can affect persons7
and entities across the jurisdictional boundaries of taxing jurisdictions and8
that dispute resolution is a matter of statewide concern for which the9
procedures set forth in this section shall PART 3 MUST be applied10
uniformly throughout the state. I
N FACT, THE COLORADO SUPREME COURT11
RELIED ON THIS DECLARATION IN WALGREEN CO. V. CHARNES, 819 P.2D12
1039
(COLO. 1991), TO HOLD THAT APPEALS TAKEN FROM LOCALLY13
IMPOSED AND COLLECTED SALES OR USE TAXES , INCLUDING THOSE14
IMPOSED AND COLLECTED BY A HOME RULE JURISDICTION , ARE GOVERNED15
BY THE PROCEDURES THAT HAVE BEEN RELOCATED TO THIS PART 3.16
(2) (a) When a local government asserts that sales or use taxes are17
due in an amount greater than the amount paid by a taxpayer, such
THE18
local government shall mail a deficiency notice to the taxpayer by19
certified mail. The deficiency notice shall MUST state the additional local20
sales and OR use taxes due. The deficiency notice shall MUST contain21
notification, in clear and conspicuous type, of the time limit to file a22
protest to the notice and that the taxpayer has the right to elect a hearing23
on the deficiency pursuant to subsection (3) of this section. Any protest24
to the deficiency notice shall MUST be filed with the local government25
within thirty days after the date of the notice.26
(b) The taxpayer shall also have the right to elect a hearing27
025
-23- pursuant to subsection (3) of this section on a local government's denial1
of such THE taxpayer's claim for a refund of sales or use tax paid.2
(c) The taxpayer shall request the hearing pursuant to subsection3
(3) of this section within thirty days after the taxpayer's exhaustion of4
local remedies. For purposes of this paragraph (c) SUBSECTION (2)(c),5
"exhaustion of local remedies" means that one of the following events has6
occurred:7
(I) The taxpayer has timely requested in writing a hearing before8
the local government and such THE local government has held such THE9
hearing and issued a final decision. thereon. Such THE hearing, if any,10
shall MUST be held and any decision thereon MUST BE issued within one11
hundred eighty days after the taxpayer's request in writing therefor12
WRITTEN REQUEST FOR HEARING or within such further time as ANY13
ADDITIONAL TIME THAT the taxpayer and THE local government may agree14
upon in writing.15
(II) The taxpayer and
local government agree in writing that no16
hearing before the
local government will be held, or that no final decision
17
will issue from the local government. Such THE LOCAL GOVERNMENT WILL18
NOT ISSUE A FINAL DECISION. THE written agreement shall MUST state that19
the taxpayer exhausted local remedies in accordance with this section,20
shall MUST identify the date of such THE exhaustion, and shall MUST21
advise the taxpayer of the right to pursue further review pursuant to22
subsection (3) or (8) of this section within thirty days after such THE23
exhaustion.24
(III) One hundred eighty days or more after the date of the25
taxpayer's request for a hearing, the local government notifies the26
taxpayer in writing that the local government does not intend to conduct27
025
-24- a hearing. In such instance, the written notification shall MUST also state1
that the taxpayer exhausted local remedies in accordance with this2
section, that such THE exhaustion occurred on the date of the written3
notification, and that the taxpayer may pursue further review pursuant to4
subsection (3) or (8) of this section within thirty days after such THE5
exhaustion.6
(d) In the event IF the taxpayer has timely requested in writing a7
hearing before the local government and none of the events described in8
paragraph (c) of this subsection (2) SUBSECTION (2)(c) OF THIS SECTION9
have occurred, the taxpayer may request a hearing pursuant to subsection10
(3) of this section at any time after the period prescribed in subparagraph11
(I) of paragraph (c) of this subsection (2) SUBSECTION (2)(c)(I) OF THIS12
SECTION.13
(e) Any hearing before a local government shall
be
IS informal and14
no transcript, rules of evidence, or filing of briefs shall be IS required; but15
the taxpayer may elect to submit a brief, in which case the local16
government may submit a brief. B
Y AGREEMENT OF ALL PARTIES TO THE17
HEARING, THE HEARING MAY BE CANCELED AND THE MATTER MAY BE18
DETERMINED BY THE LOCAL GOVERNMENT OFFICIAL UPON WRITTEN BRIEFS19
SUBMITTED BY THE PARTIES IN THE SAME MANNER AS PROVIDED IN20
SECTION 39-21-103 (7) AND (8).21
(3) (a) If a taxpayer satisfies the requirements of paragraph (c) of
22
subsection (2) SUBSECTION (2)(c) of this section, the taxpayer may request23
THAT the executive director of the department of revenue to conduct a24
hearing on such THE deficiency notice or claim for refund, and such25
request shall be made and such hearing shall IF REQUESTED, THE HEARING26
MUST be conducted in the same manner as set forth in section 39-21-103.27
025
-25- C.R.S. Any local government to which the deficiency notice being1
appealed claims taxes are due, or, in the case of a claim for refund, the2
local government that denied such THE claim, shall MUST be notified by3
the executive director that a hearing is scheduled and shall MUST be4
allowed to participate in the hearing as a party. 5
(b) (I) E
XCEPT AS PROVIDED IN SUBSECTION (3)(b)(II), if the6
taxpayer requests a hearing before the executive director, then the local7
government whose decision is being appealed may not require a bond or8
payment of tax in lieu thereof.9
(II) but such
THE local government may require a bond or10
payment of tax in lieu thereof filed with and payable to the local11
government in the manner provided in section 39-21-111 C.R.S., prior to12
the hearing before such THE local government or the executive director if13
either:14
(A) such THE local government reasonably finds that collection of15
the tax will be jeopardized by delay; or 16
(B) The taxpayer requests a postponement of the hearing before17
such THE local government or the executive director, other than on18
account of UNLESS THE TAXPAYER CAN SHOW THAT THE POSTPONEMENT19
IS NECESSARY DUE TO a death, physical illness or injury, or catastrophe,20
which substantially impairs the taxpayer's ability to present his THEIR21
case.22
(III) In the event IF that payment of the tax or posting of a bond23
is required by the local government
PURSUANT TO SUBSECTION (3)(b)(II)24
OF THIS SECTION, the taxpayer, after payment of the tax or posting of the25
bond, may appeal such decision of
the local government GOVERNMENT'S26
DECISION REGARDING THE DEFICIENCY NOTICE OR CLAIM FOR REFUND to27
025
-26- the executive director and THE EXECUTIVE DIRECTOR shall be granted1
GRANT an expedited hearing on such THE appeal pursuant to section2
39-21-103 (6). C.R.S., and The executive director may affirm, reverse, or3
modify such THE decision REGARDING THE DEFICIENCY NOTICE OR CLAIM4
FOR REFUND.5
(c) If the taxpayer appeals the decision issued pursuant to this6
subsection (3) in the manner provided in section 39-21-105, C.R.S., then7
the taxpayer shall pay the tax to or post a bond with the local government8
whose decision is being appealed in the manner provided in that section.9
(d) Any hearings before the executive director of the department10
of revenue or his THE EXECUTIVE DIRECTOR'S delegate shall MUST be de11
novo, without regard to the decision of the local government. The12
GOVERNMENT AND THE taxpayer shall have HAS the burden of proof. in13
any such hearings. 14
(4) In the event that IF all parties to a hearing arrive at a settlement15
prior to the hearing, such THE parties may agree to cancel such THE16
hearing. A
FTER CANCELING THE HEARING, no party shall thereafter have
17
HAS a FURTHER right to a hearing before the executive director on the18
deficiency notice or claim for refund
AND NEITHER PARTY MAY APPEAL19
THE DECISION IN THE MANNER PROVIDED IN SECTION 39-21-105. By
20
agreement of all parties to the hearing, the hearing may be canceled and21
the matter may be determined by the executive director upon written22
briefs submitted by the parties in the same manner as provided in section23
39-21-103 (7) and (8), C.R.S.24
(5) (a) E
XCEPT AS PROVIDED IN SUBSECTION (5)(d) OF THIS
25
SECTION, if the taxpayer asserts that all or part of a sales or use tax which26
is the subject of the hearing
PURSUANT TO THIS PART 3 has been paid to27
025
-27- or is due to another local government, then such other local government1
shall be joined as a party to the hearing. Neither the taxpayer nor the2
assessing local government needs to file a claim for refund with such3
other local government in order to pursue the remedy provided by this4
subsection (5)(a). If the executive director determines that the disputed5
tax was paid, but to the wrong local government, then the taxpayer shall6
be relieved of the tax due up to the amount paid by the taxpayer to the7
wrong local government together with an abatement of interest thereon8
and all penalties;
EXCEPT THAT, THE TAXPAYER IS NOT ENTITLED TO THE
9
AUTOMATIC ABATEMENT OF INTEREST AND PENALTIES DESCRIBED IN THIS10
SUBSECTION (5)(a) FOR AN ERROR THAT WOULD NOT HAVE OCCURRED IF11
THE TAXPAYER HAD USED THE GIS DATABASE DESCRIBED IN SECTION12
39-26-105.2
TO DETERMINE THE TAX RA TE AND THE JURISDICTIONS TO
13
WHICH THE SALES OR USE TAX IS DUE. NOTHING IN THIS SUBSECTION (5)(a)14
PROHIBITS A LOCAL GOVERNMENT FROM WAIVING INTEREST OR PENALTIES15
FOR GOOD CAUSE SHOWN.16
(b) Notwithstanding section 29-2-106 (8) SECTION 29-2-209, the17
periods open or closed to assessment or refund under the ordinances of18
the local governments, under sections 39-26-210, 39-21-107 (1),19
39-26-125, and 39-26-703, or under an intergovernmental transfer20
agreement may not bar any of the remedies set forth in subsections (5)(a)21
and (6) of this section.22
(c) (I) For any taxable event occurring on or after January 1, 2018,23
If the taxpayer receives a notice from a local government that the taxpayer24
must pay sales or use tax to that local government for a particular taxable25
event and the taxpayer fails to comply with the instructions in the notice26
with respect to the same type of taxable event that occurs more than27
025
-28- ninety days after the taxpayer receives the notice, then the taxpayer may1
not take advantage of the remedy REMEDIES allowed in subsection (5)(a)2
of this section for that particular type of taxable event identified in the3
notice that occurs more than ninety days after the taxpayer received the4
notice, unless the taxpayer receives, or has previously received, a similar5
notice described in subsection (5)(c)(II) of this section from another local6
government that provides contrary instructions.7
(II) The notice required in subsection (5)(c)(I) of this section8
must:9
(A) Be in writing and be signed by an appropriate local10
government official;11
(B) Be sent by certified or registered mail or be delivered by a12
nationally recognized courier service that provides a receipt upon13
delivery;14
(C) Instruct the taxpayer to pay sales or use tax on the particular15
type of taxable event identified in the notice to the local government; and16
(D) Include notice that failure to comply with the instructions will17
result in the taxpayer being denied the remedy REMEDIES allowed in18
subsection (5)(a) of this section for the particular type of taxable event19
identified in the notice that occurs more than ninety days after the20
taxpayer received the notice.21
(d) I
F ALL PARTIES TO A HEARING DESCRIBED IN THIS SUBSECTION
22
(5)
ARRIVE AT SETTLEMENT PRIOR TO THE HEARING , THE PARTIES MAY
23
AGREE IN WRITING TO CANCEL THE HEARING . A LOCAL GOVERNMENT TO24
WHICH THE TAXPAYER ASSERTS IT PAID THE SALES OR USE TAX IN ERROR25
MAY PARTICIPATE IN A SETTLEMENT CONFERENCE AND AGREEMENT26
DESCRIBED IN THIS SUBSECTION (5)(d). AFTER CANCELING THE HEARING,27
025
-29- NO PARTY HAS A FURTHER RIGHT TO A HEARING BEFORE THE EXECUTIVE1
DIRECTOR AND NEITHER PARTY MAY APPEAL THE DECISION IN THE M ANNER2
PROVIDED IN SECTION 39-21-105.3
(6) (a) If the amount paid exceeds the tax found to be due, then4
the government in receipt of such THE payment shall refund the5
overpayment to the taxpayer within thirty days of the executive director's6
decision, together with interest thereon from the date the taxpayer made7
the payment until the date the overpayment is refunded, unless a timely8
appeal is taken by such THE government pursuant to subsection (7) of this9
section. If the amount paid is found to be less than the taxes due, then the10
taxpayer shall pay the deficiency, less any amount paid in lieu of bond, to11
the appropriate local government within thirty days of the executive12
director's decision with interest from the date full payment was due until13
the date that the deficiency is paid, unless a timely appeal is taken by the14
taxpayer pursuant to subsection (7) of this section. A local government15
which is found to have erroneously received payment from the taxpayer16
shall forward such payment to the appropriate local government within17
thirty days of the executive director's decision with interest from the date18
the amount was received from the taxpayer until the date the amount was19
forwarded to the appropriate local government, unless a timely appeal is20
taken pursuant to subsection (7) of this section by a local government21
which is found to have erroneously received payment from the taxpayer.22
T
HE EXECUTIVE DIRECTOR MAY AFFIRM , REVERSE, OR MODIFY THE23
DECISION REGARDING THE DEFICIENCY NOTICE OR CLAIM FOR REFUND .24
(b) All interest payable pursuant to this subsection (6) shall
MUST25
be at the same rate which THAT applies to deficiency payments.26
(7) Appeals from the final determination of the executive director27
025
-30- may be taken in the same manner as provided in and shall be ARE1
governed by section 39-21-105, C.R.S., by any party bound by the2
executive director's decision. Any such appeal shall AN APPEAL MUST be3
heard de novo and shall be heard as provided in section 39-21-105 C.R.S.,4
except as follows WITH THE FOLLOWING PROVISIONS : 5
(a) If the appellant is a local government the taxpayer shall have6
HAS the burden of proof as to all factual matters, and the appellant shall7
have HAS the burden with respect to any legal determination of the8
executive director of the department of revenue which THAT the appellant9
seeks to reverse;10
(b) except that The local government shall always have ALWAYS11
HAS the burden of proof with respect to the issue of whether the taxpayer12
has been guilty of fraud with intent to evade tax and with respect to the13
issue of whether the taxpayer is liable as a transferee of property of14
another taxpayer;15
(c) but not THE LOCAL GOVERNMENT DOES NOT HAVE THE BURDEN16
OF PROOF to show that the transferor taxpayer was liable for the tax; and 17
(d) except that The executive director may, at his THE EXECUTIVE18
DIRECTOR'S request, be a party to any such THE appeal.19
(8) (a) If a deficiency notice or claim for refund involves only one20
local government, in lieu of requesting a hearing pursuant to subsection21
(3) of this section, the taxpayer may appeal such THE deficiency or denial22
of a claim for refund to the district court.23
(b) The taxpayer shall appeal to the district court pursuant to this24
subsection (8) within thirty days after the taxpayer's exhaustion of local25
remedies. For purposes of this subsection (8), "exhaustion of local26
remedies" means that one of the following events has occurred:27
025
-31- (I) The taxpayer has timely requested in writing a hearing before1
the local government and such THE local government has held such THE2
hearing and issued a final decision. thereon. Such THE hearing shall MUST3
be informal and no transcript, rules of evidence, or filing of briefs shall4
MAY be required; but the taxpayer may elect to submit a brief, in which5
case the local government may submit a brief. Such THE hearing, if any,6
shall MUST be held and any decision thereon issued within one hundred7
eighty days of the taxpayer's
WRITTEN request FOR HEARING in writing
8
therefor or within such further time as the taxpayer and local government9
may agree upon in writing.10
(II) The taxpayer and local government agree in writing that no11
hearing before the local government will be held or that no final decision12
will issue from the local government. Such THE written agreement shall13
MUST state that the taxpayer exhausted local remedies in accordance with14
this section, shall MUST identify the date of such exhaustion, and shall15
MUST advise the taxpayer of the right to pursue further review pursuant16
to subsection (3) of this section or this subsection (8) within thirty days17
after such THE exhaustion.18
(III) One hundred eighty days or more after the date of the19
taxpayer's request for a hearing, the local government notifies the20
taxpayer in writing that the local government does not intend to conduct21
a hearing. In such instance, the written notification shall MUST also state22
that the taxpayer exhausted local remedies in accordance with this23
section, that such THE exhaustion occurred on the date of the written24
notification, and that the taxpayer may pursue further review pursuant25
to subsection (3) of this section or this subsection (8) within thirty days26
after such THE exhaustion.27
025
-32- (c) In the event IF the taxpayer has timely requested in writing a1
hearing before the local government and none of the events described in2
paragraph (b) of this subsection (8) SUBSECTION (8)(b) OF THIS SECTION3
have occurred, the taxpayer may appeal such deficiency or denial of a4
claim for refund to the district court at any time after the period5
prescribed in subparagraph (I) of paragraph (b) of this subsection (8) SET6
FORTH IN SUBSECTION (8)(b)(I) OF THIS SECTION.7
(d) An appeal pursuant to this subsection (8) must be conducted8
in the same manner as provided in section 39-21-105; C.R.S. except that9
venue is in the district court of the county where the local government10
whose decision is being appealed is located, and any deposit made11
pursuant to section 39-21-105 (4), (5), or (8)(a)(III), C.R.S., must be12
made with the local government whose decision is being appealed.13
(9) In lieu of electing a hearing pursuant to this section on a notice14
of deficiency or claim for refund, a taxpayer may pursue judicial review15
of a local government's final decision thereon as otherwise provided in16
such local government's ordinance THE LOCAL GOVERNMENT'S ORDINANCE17
OR RESOLUTION.18
(10)
As used in this section, "local government" means home rule
19
and statutory cities, towns, cities and counties, and counties.20
(11) If any local government which collects its own sales or use21
tax to which the deficiency notice claims taxes are due reasonably finds22
that the collection of the tax will be jeopardized by delay, it may utilize23
the procedures set forth in section 39-21-111; C.R.S. however, utilization24
of such THE USE OF THE procedures shall SET FORTH IN SECTION 39-21-11125
MAY not preclude the taxpayer from appealing to the executive director26
pursuant to subsection (3) of this section.27
025
-33- SECTION 2. In Colorado Revised Statutes, 24-90-110.7, amend1
(3)(f) as follows:2
24-90-110.7. Regional library authorities. (3) The general3
powers of such authority shall include the following powers:4
(f) (I) Subject to the provisions of subsection (9) of this section,5
to levy, in all of the area described in subparagraph (II) of this paragraph6
(f) SUBSECTION (3)(f)(II) OF THIS SECTION within the boundaries of the7
authority, a sales or use tax, or both, at a rate not to exceed one percent,8
upon every transaction or other incident with respect to which a sales or9
use tax is levied by the state pursuant to the provisions of article 26 of10
title 39. C.R.S. The tax imposed pursuant to this paragraph (f)11
SUBSECTION (3)(f) is in addition to any other sales or use tax imposed12
pursuant to law. The executive director of the department of revenue shall13
collect, administer, and enforce the sales or use tax, to the extent feasible,14
in the manner AS provided in section 29-2-106, C.R.S. However, the15
executive director shall not begin the collection, administration, and16
enforcement of a sales and use tax until such time as the financial officer17
of the authority and the executive director have agreed on all necessary18
matters pursuant to subparagraph (III) of paragraph (f) of subsection (2)19
of this section. The executive director shall begin the collection,20
administration, and enforcement of a sales and use tax on a date mutually21
agreeable to the department of revenue and the authority PART 2 OF22
ARTICLE 2 OF TITLE 29.23
(II) The area in which the sales or use tax authorized by this24
paragraph (f) SUBSECTION (3)(f) is levied shall MAY not include less than25
the entire area of any municipality located within the area in which the tax26
will be levied. The area may also include portions of unincorporated areas27
025
-34- located within a county.1
(III) The executive director of the department of revenue shall2
make monthly distributions of the tax collections to The authority which3
shall apply the proceeds MONTHLY DISTRIBUTIONS RECEIVED FROM THE4
DEPARTMENT OF REVENUE PURSUANT TO SECTION 29-2-207 solely to the5
acquisition, construction, financing, operation, or maintenance of public6
library services within the jurisdiction of the authority.7
(IV) The department of revenue shall retain an amount not to8
exceed the cost of the collection, administration, and enforcement and9
shall transmit the amount retained to the state treasurer, who shall credit10
the same amount to the regional library authority sales tax fund, which11
fund is hereby created in the state treasury. The amounts so retained are12
hereby appropriated annually from the fund to the department to the13
extent necessary for the department's collection, administration, and14
enforcement of the provisions of this section. Any moneys MONEY15
remaining in the fund attributable to taxes collected in the prior fiscal year16
shall be transmitted to the authority; except that prior to the transmission17
to the authority of such moneys MONEY, any moneys MONEY appropriated18
from the general fund to the department for the collection, administration,19
and enforcement of the tax for the prior fiscal year shall be repaid.20
SECTION 3. In Colorado Revised Statutes, 29-1-204.5, amend21
(2)(e)(III), (3) introductory portion, and (3)(f.1) as follows:22
29-1-204.5. Establishment of multijurisdictional housing23
authorities. (2) Any contract establishing any such authority shall24
specify:25
(e) The expected sources of revenue of the authority and any26
requirements that contracting member governments consent to the levying27
025
-35- of any taxes or development impact fees within the jurisdiction of such1
member. If the authority levies any taxes or development impact fees, the2
contract shall further include requirements that:3
(III) The authority shall designate a financial officer LIAISON who4
shall coordinate with the department of revenue regarding the collection5
of a sales and use tax authorized pursuant to paragraph (f.1) of subsection6
(3) of this section PURSUANT TO PART 2 OF ARTICLE 2 OF THIS TITLE 29.7
This coordination shall include but not be limited to the financial officer8
LIAISON identifying those businesses eligible to collect the sales and use9
tax and any other administrative details identified by the department.10
(3) The general powers of such THE authority shall include the11
following: powers12
(f.1) (I) Subject to the provisions of subsection (7.5) of this13
section, to levy, in all of the area within the boundaries of the authority,14
a sales or use tax, or both, at a rate not to exceed one percent, upon every15
transaction or other incident with respect to which a sales or use tax is16
levied by the state, excluding the sale or use of cigarettes. The tax17
imposed pursuant to this paragraph (f.1) SUBSECTION (3)(f.1) is in18
addition to any other sales or use tax imposed pursuant to law. The19
executive director of the department of revenue shall collect, administer,20
and enforce the sales or use tax, to the extent feasible, in the manner21
provided in section 29-2-106. However, the executive director shall not22
begin the collection, administration, and enforcement of a sales and use23
tax until such time as the financial officer of the authority and the24
executive director have agreed on all necessary matters pursuant to25
subparagraph (III) of paragraph (e) of subsection (2) of this section. The26
executive director shall begin the collection, administration, and27
025
-36- enforcement of a sales and use tax on a date mutually agreeable to the1
department of revenue and the authority. AS SPECIFIED IN PART 2 OF2
ARTICLE 2 OF THIS TITLE 29.3
(II) The executive director shall make monthly distributions of the4
tax collections to the authority, which THE AUTHORITY shall apply the5
proceeds MONTHLY TAX COLLECTION DISTRIBUTIONS RECEIVED FROM THE6
DEPARTMENT OF REVENUE UNDER SECTION 29-2-207 solely to the7
planning, financing, acquisition, construction, reconstruction or repair,8
maintenance, management, and operation of housing projects or programs9
within the means of families of low or moderate income.10
(III) The department of revenue shall retain an amount not to11
exceed the cost of the collection, administration, and enforcement and12
shall transmit the amount retained to the state treasurer, who shall credit13
the same amount to the multijurisdictional housing authority sales tax14
fund, which fund is hereby created in the state treasury. The amounts so15
retained are hereby appropriated annually from the fund to the department16
to the extent necessary for the department's collection, administration, and17
enforcement of the provisions of this section. Any moneys MONEY18
remaining in the fund attributable to taxes collected in the prior fiscal year19
shall be transmitted to the authority; except that, prior to the transmission20
to the authority of such moneys MONEY, any moneys MONEY appropriated21
from the general fund to the department for the collection, administration,22
and enforcement of the tax for the prior fiscal year shall be repaid.23
SECTION 4. In Colorado Revised Statutes, 29-2-102, repeal24
(2)(a) and (2)(b); and add (3) as follows:25
29-2-102. Municipal sales or use tax - referendum. (2) (a) No26
incorporated town or city shall adopt a sales or use tax ordinance pursuant27
025
-37- to subsection (1) of this section on or after the date of the adoption of a1
resolution for a countywide sales tax, use tax, or both by the board of2
county commissioners of the county in which all or any portion of the3
town or city is located until after the date of the election on the county4
proposal.5
(b) Paragraph (a) of this subsection (2) shall not apply to any6
incorporated town or city that has been incorporated for less than five7
years as of the date of adoption of the sales or use tax ordinance.8
(3) T
HE APPROVAL PROVISIONS OF SUBSECTION (1) OF THIS9
SECTION, THE RESTRICTIONS ON CONTENTS OF SALES OR USE TAX10
PROPOSALS SET FORTH IN SECTION 29-2-105, AND THE COLLECTION,11
ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION PROCEDURES OF12
PART 2 OF THIS ARTICLE 2 APPLY TO MUNICIPAL SALES TAXES OR USE13
TAXES OR BOTH LEVIED PURSUANT TO SUBSECTION (1) OF THIS SECTION. 14
SECTION 5. In Colorado Revised Statutes, 29-2-103, amend (3)15
as follows:16
29-2-103. Countywide sales or use tax - multiple-county17
municipality excepted. (3) The approval provisions of subsection (1) of18
this section, the restrictions on contents of sales or use tax proposals set19
forth in section 29-2-105, and the collection,
ADMINISTRATION,20
ENFORCEMENT, AND DISTRIBUTION procedures of section 29-2-106 shall
21
PART 2 OF THIS ARTICLE 2 apply to county sales or use taxes or both levied22
pursuant to subsection (2) of this section.23
SECTION 6. In Colorado Revised Statutes, 29-2-103.5, add24
(1)(c) as follows:25
29-2-103.5. Sales tax for mass transit. (1) (c) T
HE SALES OR USE26
TAX ALLOWED PURSUANT TO THIS SUBSECTION (1) SHALL BE COLLECTED,27
025
-38- ADMINISTERED, ENFORCED, AND DISTRIBUTED BY THE DEPARTMENT OF1
REVENUE AS SPECIFIED IN PART 2 OF THIS ARTICLE 2.2
SECTION 7. In Colorado Revised Statutes, 29-2-103.7, amend3
(1) as follows:4
29-2-103.7. Special taxes for water rights. (1) On and after July5
1, 2003, in addition to any sales tax imposed pursuant to section6
29-2-103, counties are authorized to levy a county sales tax, use tax, or7
any combination of such taxes of up to one percent for the purposes of8
purchasing, adjudicating changes of, leasing, using, banking, and selling9
water rights that have been adjudicated for use within such county or in10
a municipality or county that is subject to an intergovernmental agreement11
concerning such tax pursuant to subsection (2) of this section. T
HE SALES12
OR USE TAX ALLOWED UNDER THIS SUBSECTION (1) SHALL BE COLLECTED,13
ADMINISTERED, AND ENFORCED BY THE DEPARTMENT OF REVENUE AS14
SPECIFIED IN PART 2 OF THIS ARTICLE 2.15
SECTION 8. In Colorado Revised Statutes, 29-2-103.8, amend16
(1) as follows:17
29-2-103.8. Sales tax for health-care services. (1) In addition18
to any sales tax imposed pursuant to section 29-2-103, each county in the19
state is authorized to levy a county sales tax for the purpose of providing,20
directly or indirectly, health-care services to residents of the county who21
are in need of health-care services. T
HE SALES TAX FOR HEALTH-CARE22
SERVICES SHALL BE COLLECTED, ADMINISTERED, AND ENFORCED BY THE23
DEPARTMENT OF REVENUE AS SPECIFIED IN PART 2 OF THIS ARTICLE 2.24
SECTION 9. In Colorado Revised Statutes, 29-2-103.9, amend25
(1) as follows:26
29-2-103.9. Sales tax for mental health-care services. (1) In27
025
-39- addition to any sales tax imposed pursuant to section 29-2-103, each1
county in this state is authorized to levy a county sales tax of up to2
one-quarter of one percent for the purpose of providing, directly or3
indirectly, mental health-care services to residents of the county who are4
in need of mental health-care services and to family members of such5
residents. T
HE SALES TAX FOR MENTAL HEALTH-CARE SERVICES SHALL BE6
COLLECTED, ADMINISTERED, AND ENFORCED BY THE DEPARTMENT OF7
REVENUE AS SPECIFIED IN PART 2 OF THIS ARTICLE 2.8
SECTION 10. In Colorado Revised Statutes, 29-2-104, amend9
(6); and repeal (7) as follows:10
29-2-104. Adoption procedures. (6) If approved by a majority11
of the registered electors voting thereon, the countywide sales tax, use12
tax, or both shall become effective as provided by section 29-2-106 (2)
13
IN SECTION 29-2-205.14
(7) If a majority of the registered electors voting thereon fail to15
approve the countywide sales tax, use tax, or both at any election, the16
question shall not be submitted again to the registered electors for a17
period of one year three hundred fifty days.18
SECTION 11. In Colorado Revised Statutes, repeal 29-2-106 as19
follows:20
29-2-106. Collection - administration - enforcement. (1) The21
collection, administration, and enforcement of any countywide or any city22
or town sales tax adopted pursuant to this article shall be performed by23
the executive director of the department of revenue in the same manner24
as the collection, administration, and enforcement of the Colorado state25
sales tax. Unless otherwise provided in this article, the provisions of26
article 26 of title 39, C.R.S., shall govern the collection, administration,27
025
-40- and enforcement of sales taxes authorized under this article. In collecting,1
administering, and enforcing a sales tax authorized under this article, the2
state sales tax authorized under part 1 of article 26 of title 39, C.R.S., or3
any other sales tax imposed within the boundaries of a county, the4
executive director of the department of revenue may enter into an5
intergovernmental agreement with a county pursuant to the provisions of6
section 39-26-122.5, C.R.S., to enhance systemic efficiencies in the7
collection of such taxes.8
(2) The effective date of any countywide sales tax or city or town9
sales tax adopted under the provisions of this article shall be either10
January 1 or July 1 following the date of the election in which such11
county sales tax proposal is approved; and notice of the adoption of any12
county sales tax proposal shall be submitted by the county clerk and13
recorder or by the clerk of the city council or board of trustees of a city or14
town to the executive director of the department of revenue at least15
forty-five days prior to the effective date of such tax. If such a sales tax16
proposal is approved at an election held less than forty-five days prior to17
the January 1 or July 1 following the date of election, such tax shall not18
be effective until the next succeeding January 1 or July 1.19
(3) (a) The executive director of the department of revenue shall,20
at no charge, except as provided in paragraph (b) of this subsection (3),21
administer, collect, and distribute any sales tax imposed in conformity22
with this article. The executive director shall make monthly distributions23
of sales tax collections to the appropriate official in each county and in24
each incorporated city or town in the amount determined under the25
distribution formula established in accordance with this article. Except as26
provided in section 39-26-208, C.R.S., any use tax imposed pursuant to27
025
-41- section 29-2-109 shall be collected, administered, and enforced by the1
city, town, or county as provided by ordinance or resolution.2
(b) The executive director is hereby authorized to contract and3
enter into agreements with the county clerk and recorder and4
municipalities for the collection of state, county, and city or town use5
taxes upon motor vehicles, and the county clerk and recorder may charge6
and retain a fee as the director may approve to fully cover the cost of such7
collection by the county clerk and recorder.8
(c) (I) A qualified purchaser may provide a direct payment permit9
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or10
retailer that is liable and responsible for collecting and remitting any11
countywide sales tax or city or town sales tax imposed on any sale made12
to the qualified purchaser pursuant to the provisions of this article. A13
vendor or retailer that has received in good faith from a qualified14
purchaser a direct payment permit number shall not be liable or15
responsible for collection and remittance of any sales tax imposed on such16
sale that is paid for directly from such qualified purchaser's funds and not17
the personal funds of any individual.18
(II) A qualified purchaser that provides a direct payment permit19
number to a vendor or retailer shall be liable and responsible for the20
amount of sales tax imposed on any sale made to the qualified purchaser21
pursuant to this article in the same manner as liability would be imposed22
on a qualified purchaser for state sales tax pursuant to section 39-26-10523
(5).24
(4) (a) (I) The executive director of the department of revenue25
shall, at no charge, administer, collect, and distribute the sales tax of any26
home rule municipality upon request of the governing body of such27
025
-42- municipality:1
(A) If the provisions of the sales tax ordinance of said2
municipality, other than those provisions relating to local procedures3
followed in adopting the ordinance, correspond to the requirements of this4
article for sales taxes imposed by counties, towns, and cities;5
(B) If no use tax is to be collected by the department of revenue6
except as provided in section 39-26-208; C.R.S. and7
(C) Whether or not the ordinance applies the sales tax to the8
exemptions listed in section 29-2-105 (1)(d)(I).9
(II) When the governing body of any home rule municipality10
requests the department of revenue to administer, collect, and distribute11
the sales tax of said municipality as specified in subparagraph (I) of this12
paragraph (a), said governing body shall certify to the executive director13
of the department a true copy of the home rule municipality's sales tax14
ordinance.15
(b) The executive director of the department of revenue shall16
furnish the governing body of each municipality and county a monthly17
listing of all returns filed by the retailers in such municipality or county.18
The governing body of such municipality or county shall notify the19
executive director of the department of revenue of any retailers omitted20
from this listing as soon as practicable, but in no event more than one21
hundred eighty days after receiving said monthly listing. Failure of the22
governing body of such municipality or county to notify the executive23
director of the department of revenue of any omitted retailers, within such24
period, shall preclude the municipality or county from making any further25
claims based upon such omissions. Neither the executive director of the26
department of revenue nor any municipality or county shall be held liable27
025
-43- for any omissions which have not been called to the executive director's1
attention within this period.2
(c) (I) Notwithstanding the provisions of section 39-21-113, the3
executive director of the department of revenue shall report monthly to4
each municipality and county for which the department of revenue5
collects a sales tax information identifying licensed vendors within the6
municipality or county, including the licensing information required by7
section 39-26-802.9 (3), and, where the chief administrative officer or his8
designee has executed a memorandum of understanding with the9
department of revenue providing for control of confidential data, the10
status of each vendor's account including the amount of such11
municipality's or county's sales tax collected and paid by each such12
vendor. The executive director of the department may, in his discretion,13
provide additional information to a municipality or county concerning14
collection and administration of such municipality's or county's sales tax15
if such a memorandum has been executed.16
(II) Except in accordance with judicial order or as otherwise17
provided by law, no official or employee of a municipality or county18
receiving sales tax information from the department of revenue pursuant19
to this paragraph (c) shall divulge or make known to any person not an20
official or employee of such municipality or county any information21
which identifies or permits the identification of the amount of sales taxes22
collected or paid by any individual licensed vendor. The municipal or23
county officials or employees charged with the custody of such sales tax24
information shall not be required to produce any such information in any25
action or proceeding in any court except in an action or proceeding under26
the provisions of this article to which the municipality or county having27
025
-44- custody of the information is a party, in which event the court may require1
the production of, and may admit in evidence, so much of said sales tax2
information as is pertinent to the action or proceeding. Any municipal or3
county official or employee who willfully violates any of the provisions4
of this paragraph (c) is guilty of a misdemeanor and, upon conviction5
thereof, shall be punished by a fine of not more than one thousand dollars6
and shall be dismissed from office.7
(5) The executive director of the department of revenue may8
promulgate rules and regulations to carry out the provisions of this article.9
(6) The executive director of the department of revenue may, in10
the executive director's discretion, exchange information with the proper11
official of any home rule city that imposes a sales and use tax relative to12
gross sales reported, changes in gross sales resulting from audits, and13
other information concerning licensed vendors making retail sales within14
the jurisdiction of the home rule city, including the licensing information15
required by section 39-26-802.9 (3).16
(7) For the purpose of the administration by the state of the17
provisions of this article, as well as any other state or federal program,18
each county, home rule county, statutory town or city, home rule town or19
city, city and county, or territorial charter town or city shall file, pursuant20
to section 29-2-110, with the executive director of the department of21
revenue a copy of each sales or use tax ordinance or resolution, or any22
amendment thereto, no later than ten days after the effective date thereof.23
A copy of any sales or use tax ordinance or resolution in effect on March24
11, 1982, shall be filed no later than July 1, 1982. The failure to file a25
copy of any such ordinance or resolution shall not give rise to any claim26
for refund by any taxpayer, other than for overpayment which is27
025
-45- determined to be allowable under such ordinance or resolution.1
(8) Uniform collection procedures. Each home rule city, town, and2
city and county shall follow, and conform its ordinances where necessary3
to, the statute of limitations applicable to the enforcement of state sales4
and use tax collections, the statute of limitations applicable to refunds of5
state sales and use taxes, the amount of penalties and interest payable on6
delinquent remittances of state sales and use taxes, and the posting of7
bonds pursuant to section 39-21-105, C.R.S.8
(9) Standard sales and use tax reporting form. (a) The9
executive director of the department of revenue shall adopt, by regulation,10
a standard municipal sales and use tax reporting form. Such form shall be11
separate from the state form and shall be the only sales and use tax12
reporting form required to be used by any person collecting the sales or13
use tax of any home rule city, town, or city and county which collects its14
own sales or use tax.15
(b) Such form shall be designed so as to permit reporting of16
variations in base, rate, and vendor's fee, and shall contain adequate17
location coding and use tax remittance items. Prior to the adoption of and18
any revision to the form, each home rule city, town, and city and county19
which collects its own sales tax shall be given the opportunity to20
comment on the proposed form or revision to the form.21
(c) Such standard form and any subsequent revisions shall be used22
by each home rule city, town, and city and county which collects its own23
sales tax by the first full month commencing one hundred twenty days24
after the effective date of the regulation adopting or revising the standard25
form.26
(d) (I) In addition to the standard municipal sales and use tax form27
025
-46- set forth in paragraph (a) of this subsection (9), on or before December1
1, 1994, the executive director of the department of revenue shall2
cooperate with and assist local governments in the development of a3
common local sales and use tax form. For purposes of this paragraph (d),4
"local government" means a city, home rule city, town, city and county,5
or other political subdivision of the state which collects its own sales or6
use tax.7
(II) The common local sales and use tax form shall:8
(A) Allow a person collecting the sales and use tax of any local9
government to report all sales and use taxes collected for a local10
government on the common local sales and use tax reporting form;11
(B) Be accepted by all local governments; and12
(C) Be made available at all state and local sales and use tax13
reporting locations.14
(III) The executive director of the department of revenue shall15
cooperate with and assist local governments in the development of a16
uniform local government sales and use tax license application form. Any17
uniform local government sales and use tax license application form18
developed shall be made available at all state and local sales and use tax19
reporting locations.20
(IV) The provisions of paragraph (a) of this subsection (9)21
notwithstanding, in addition to the standard sales and use tax form set22
forth in paragraph (a) of this subsection (9), the common local sales and23
use tax form developed pursuant to this paragraph (d) may be used by a24
person collecting the sales or use tax of any city, home rule city, town,25
city and county, or other political subdivision of the state which collects26
its own sales or use tax.27
025
-47- (10) Delayed distributions. (a) If any sales tax to be distributed1
pursuant to this section is not distributed within sixty days after the2
processing date, interest shall be added to the undistributed amount from3
the sixtieth day after the processing date until the date such sales tax is4
distributed. The rate of said interest shall be equal to the average rate,5
rounded to one-thousandth of a percent, being earned by the investment6
of moneys in the state treasury for the same period.7
(b) The provisions of this subsection (10) shall apply only to sales8
tax collected by the department of revenue with a processing date9
occurring on or after January 1, 2001. The provisions of this subsection10
(10) shall not apply in the event that the distribution of sales tax was11
delayed as a result of unforseen circumstances or caused primarily by an12
entity other than the department of revenue. Such determination shall be13
made in good faith by the department.14
SECTION 12. In Colorado Revised Statutes, repeal 29-2-106.115
as follows:16
29-2-106.1. Deficiency notice - dispute resolution. (1) The17
general assembly hereby finds, determines, and declares that the18
enforcement of sales and use taxes can affect persons and entities across19
the jurisdictional boundaries of taxing jurisdictions and that dispute20
resolution is a matter of statewide concern for which the procedures set21
forth in this section shall be applied uniformly throughout the state.22
(2) (a) When a local government asserts that sales or use taxes are23
due in an amount greater than the amount paid by a taxpayer, such local24
government shall mail a deficiency notice to the taxpayer by certified25
mail. The deficiency notice shall state the additional local sales and use26
taxes due. The deficiency notice shall contain notification, in clear and27
025
-48- conspicuous type, of the time limit to file a protest to the notice and that1
the taxpayer has the right to elect a hearing on the deficiency pursuant to2
subsection (3) of this section. Any protest to the deficiency notice shall3
be filed with the local government within thirty days after the date of the4
notice.5
(b) The taxpayer shall also have the right to elect a hearing6
pursuant to subsection (3) of this section on a local government's denial7
of such taxpayer's claim for a refund of sales or use tax paid.8
(c) The taxpayer shall request the hearing pursuant to subsection9
(3) of this section within thirty days after the taxpayer's exhaustion of10
local remedies. For purposes of this paragraph (c), "exhaustion of local11
remedies" means that one of the following events has occurred:12
(I) The taxpayer has timely requested in writing a hearing before13
the local government, and such local government has held such hearing14
and issued a final decision thereon. Such hearing, if any, shall be held and15
any decision thereon issued within one hundred eighty days after the16
taxpayer's request in writing therefor or within such further time as the17
taxpayer and local government may agree upon in writing.18
(II) The taxpayer and local government agree in writing that no19
hearing before the local government will be held, or that no final decision20
will issue from the local government. Such written agreement shall state21
that the taxpayer exhausted local remedies in accordance with this22
section, shall identify the date of such exhaustion, and shall advise the23
taxpayer of the right to pursue further review pursuant to subsection (3)24
or (8) of this section within thirty days after such exhaustion.25
(III) One hundred eighty days or more after the date of the26
taxpayer's request for a hearing, the local government notifies the27
025
-49- taxpayer in writing that the local government does not intend to conduct1
a hearing. In such instance, the written notification shall also state that the2
taxpayer exhausted local remedies in accordance with this section, that3
such exhaustion occurred on the date of the written notification, and that4
the taxpayer may pursue further review pursuant to subsection (3) or (8)5
of this section within thirty days after such exhaustion.6
(d) In the event the taxpayer has timely requested in writing a7
hearing before the local government and none of the events described in8
paragraph (c) of this subsection (2) have occurred, the taxpayer may9
request a hearing pursuant to subsection (3) of this section at any time10
after the period prescribed in subparagraph (I) of paragraph (c) of this11
subsection (2).12
(e) Any hearing before a local government shall be informal and13
no transcript, rules of evidence, or filing of briefs shall be required; but14
the taxpayer may elect to submit a brief, in which case the local15
government may submit a brief.16
(3) (a) If a taxpayer satisfies the requirements of paragraph (c) of17
subsection (2) of this section, the taxpayer may request the executive18
director of the department of revenue to conduct a hearing on such19
deficiency notice or claim for refund, and such request shall be made and20
such hearing shall be conducted in the same manner as set forth in section21
39-21-103, C.R.S. Any local government to which the deficiency notice22
being appealed claims taxes are due, or, in the case of a claim for refund,23
the local government that denied such claim, shall be notified by the24
executive director that a hearing is scheduled and shall be allowed to25
participate in the hearing as a party.26
(b) If the taxpayer requests a hearing before the executive director,27
025
-50- then the local government whose decision is being appealed may not1
require a bond or payment of tax in lieu thereof; but such local2
government may require a bond or payment of tax in lieu thereof filed3
with and payable to the local government in the manner provided in4
section 39-21-111, C.R.S., prior to the hearing before such local5
government or the executive director if either such local government6
reasonably finds that collection of the tax will be jeopardized by delay or7
the taxpayer requests a postponement of the hearing before such local8
government or the executive director, other than on account of a death,9
physical illness or injury, or catastrophe, which substantially impairs the10
taxpayer's ability to present his case. In the event that payment of the tax11
or posting of a bond is required by the local government, the taxpayer,12
after payment of the tax or posting of the bond, may appeal such decision13
of the local government to the executive director and shall be granted an14
expedited hearing on such appeal pursuant to section 39-21-103 (6),15
C.R.S., and the executive director may affirm, reverse, or modify such16
decision.17
(c) If the taxpayer appeals the decision issued pursuant to this18
subsection (3) in the manner provided in section 39-21-105, C.R.S., then19
the taxpayer shall pay the tax to or post a bond with the local government20
whose decision is being appealed in the manner provided in that section.21
(d) Any hearings before the executive director of the department22
of revenue or his delegate shall be de novo, without regard to the decision23
of the local government. The taxpayer shall have the burden of proof in24
any such hearings.25
(4) In the event that all parties to a hearing arrive at a settlement26
prior to the hearing, such parties may agree to cancel such hearing. No27
025
-51- party shall thereafter have a right to a hearing before the executive1
director on the deficiency notice or claim for refund. By agreement of all2
parties to the hearing, the hearing may be canceled and the matter may be3
determined by the executive director upon written briefs submitted by the4
parties in the same manner as provided in section 39-21-103 (7) and (8),5
C.R.S.6
(5) (a) If the taxpayer asserts that all or part of a sales or use tax7
which is the subject of the hearing has been paid to or is due to another8
local government, then such other local government shall be joined as a9
party to the hearing. Neither the taxpayer nor the assessing local10
government needs to file a claim for refund with such other local11
government in order to pursue the remedy provided by this subsection12
(5)(a). If the executive director determines that the disputed tax was paid,13
but to the wrong local government, then the taxpayer shall be relieved of14
the tax due up to the amount paid by the taxpayer to the wrong local15
government together with an abatement of interest thereon and all16
penalties.17
(b) Notwithstanding section 29-2-106 (8), the periods open or18
closed to assessment or refund under the ordinances of the local19
governments, under sections 39-26-210, 39-21-107 (1), 39-26-125, and20
39-26-703, or under an intergovernmental transfer agreement may not bar21
any of the remedies set forth in subsections (5)(a) and (6) of this section.22
(c) (I) For any taxable event occurring on or after January 1, 2018,23
if the taxpayer receives a notice from a local government that the taxpayer24
must pay sales or use tax to that local government for a particular taxable25
event and the taxpayer fails to comply with the instructions in the notice26
with respect to the same type of taxable event that occurs more than27
025
-52- ninety days after the taxpayer receives the notice, then the taxpayer may1
not take advantage of the remedy allowed in subsection (5)(a) of this2
section for that particular type of taxable event identified in the notice that3
occurs more than ninety days after the taxpayer received the notice, unless4
the taxpayer receives, or has previously received, a similar notice5
described in subsection (5)(c)(II) of this section from another local6
government that provides contrary instructions.7
(II) The notice required in subsection (5)(c)(I) of this section8
must:9
(A) Be in writing and be signed by an appropriate local10
government official;11
(B) Be sent by certified or registered mail or be delivered by a12
nationally recognized courier service that provides a receipt upon13
delivery;14
(C) Instruct the taxpayer to pay sales or use tax on the particular15
type of taxable event identified in the notice to the local government; and16
(D) Include notice that failure to comply with the instructions will17
result in the taxpayer being denied the remedy allowed in subsection18
(5)(a) of this section for the particular type of taxable event identified in19
the notice that occurs more than ninety days after the taxpayer received20
the notice.21
(6) If the amount paid exceeds the tax found to be due, then the22
government in receipt of such payment shall refund the overpayment to23
the taxpayer within thirty days of the executive director's decision,24
together with interest thereon from the date the taxpayer made the25
payment until the date the overpayment is refunded, unless a timely26
appeal is taken by such government pursuant to subsection (7) of this27
025
-53- section. If the amount paid is found to be less than the taxes due, then the1
taxpayer shall pay the deficiency, less any amount paid in lieu of bond, to2
the appropriate local government within thirty days of the executive3
director's decision with interest from the date full payment was due until4
the date that the deficiency is paid, unless a timely appeal is taken by the5
taxpayer pursuant to subsection (7) of this section. A local government6
which is found to have erroneously received payment from the taxpayer7
shall forward such payment to the appropriate local government within8
thirty days of the executive director's decision with interest from the date9
the amount was received from the taxpayer until the date the amount was10
forwarded to the appropriate local government, unless a timely appeal is11
taken pursuant to subsection (7) of this section by a local government12
which is found to have erroneously received payment from the taxpayer.13
All interest payable pursuant to this subsection (6) shall be at the same14
rate which applies to deficiency payments.15
(7) Appeals from the final determination of the executive director16
may be taken in the same manner as provided in and shall be governed by17
section 39-21-105, C.R.S., by any party bound by the executive director's18
decision. Any such appeal shall be heard de novo and shall be heard as19
provided in section 39-21-105, C.R.S., except as follows: If the appellant20
is a local government, the taxpayer shall have the burden of proof as to21
all factual matters, and the appellant shall have the burden with respect22
to any legal determination of the executive director of the department of23
revenue which the appellant seeks to reverse; except that the local24
government shall always have the burden of proof with respect to the25
issue of whether the taxpayer has been guilty of fraud with intent to evade26
tax and with respect to the issue of whether the taxpayer is liable as a27
025
-54- transferee of property of another taxpayer, but not to show that the1
transferor taxpayer was liable for the tax; and except that the executive2
director may, at his request, be a party to any such appeal.3
(8) (a) If a deficiency notice or claim for refund involves only one4
local government, in lieu of requesting a hearing pursuant to subsection5
(3) of this section, the taxpayer may appeal such deficiency or denial of6
a claim for refund to the district court.7
(b) The taxpayer shall appeal to the district court pursuant to this8
subsection (8) within thirty days after the taxpayer's exhaustion of local9
remedies. For purposes of this subsection (8), "exhaustion of local10
remedies" means that one of the following events has occurred:11
(I) The taxpayer has timely requested in writing a hearing before12
the local government, and such local government has held such hearing13
and issued a final decision thereon. Such hearing shall be informal and no14
transcript, rules of evidence, or filing of briefs shall be required; but the15
taxpayer may elect to submit a brief, in which case the local government16
may submit a brief. Such hearing, if any, shall be held and any decision17
thereon issued within one hundred eighty days of the taxpayer's request18
in writing therefor or within such further time as the taxpayer and local19
government may agree upon in writing.20
(II) The taxpayer and local government agree in writing that no21
hearing before the local government will be held or that no final decision22
will issue from the local government. Such written agreement shall state23
that the taxpayer exhausted local remedies in accordance with this24
section, shall identify the date of such exhaustion, and shall advise the25
taxpayer of the right to pursue further review pursuant to subsection (3)26
of this section or this subsection (8) within thirty days after such27
025
-55- exhaustion.1
(III) One hundred eighty days or more after the date of the2
taxpayer's request for a hearing, the local government notifies the3
taxpayer in writing that the local government does not intend to conduct4
a hearing. In such instance, the written notification shall also state that the5
taxpayer exhausted local remedies in accordance with this section, that6
such exhaustion occurred on the date of the written notification, and that7
the taxpayer may pursue further review pursuant to subsection (3) of this8
section or this subsection (8) within thirty days after such exhaustion.9
(c) In the event the taxpayer has timely requested in writing a10
hearing before the local government and none of the events described in11
paragraph (b) of this subsection (8) have occurred, the taxpayer may12
appeal such deficiency or denial of a claim for refund to the district court13
at any time after the period prescribed in subparagraph (I) of paragraph14
(b) of this subsection (8).15
(d) An appeal pursuant to this subsection (8) must be conducted16
in the same manner as provided in section 39-21-105, C.R.S.; except that17
venue is in the district court of the county where the local government18
whose decision is being appealed is located, and any deposit made19
pursuant to section 39-21-105 (4), (5), or (8)(a)(III), C.R.S., must be20
made with the local government whose decision is being appealed.21
(9) In lieu of electing a hearing pursuant to this section on a notice22
of deficiency or claim for refund, a taxpayer may pursue judicial review23
of a local government's final decision thereon as otherwise provided in24
such local government's ordinance.25
(10) As used in this section, "local government" means home rule26
and statutory cities, towns, cities and counties, and counties.27
025
-56- (11) If any local government which collects its own sales or use1
tax to which the deficiency notice claims taxes are due reasonably finds2
that the collection of the tax will be jeopardized by delay, it may utilize3
the procedures set forth in section 39-21-111, C.R.S.; however, utilization4
of such procedures shall not preclude the taxpayer from appealing to the5
executive director pursuant to subsection (3) of this section.6
SECTION 13. In Colorado Revised Statutes, repeal 29-2-106.27
as follows:8
29-2-106.2. Location guides - precinct locators. (1) Each home9
rule city, town, and city and county collecting its own sales or use tax10
shall make available to any requesting vendor a map or other location11
guide showing the boundaries of the municipality. The requesting vendor12
may rely on the map or other location guide and any update thereof13
available to the vendor in determining whether to collect a sales or use14
tax, or both, of the municipality. No penalty shall be imposed or action for15
deficiency maintained if the requesting vendor in good faith complies16
with the most recent map or other location guide available to it.17
(2) (a) As used in this subsection (2), unless the context otherwise18
requires:19
(I) "Local taxing entity" means a home rule or statutory20
municipality, county, city and county, or any other local governmental21
entity that imposes a sales or use tax.22
(II) "Precinct locator" means the record regularly maintained by23
a county clerk and recorder and used to determine within which24
jurisdiction or jurisdictions an address is located for voting purposes and,25
for determining the location of commercial or industrial addresses, shall26
include the record regularly maintained by the county clerk and recorder27
025
-57- and used to determine within which jurisdiction or jurisdictions an1
address is located for the purpose of properly remitting sales or use tax on2
motor vehicles.3
(b) Any public utility may rely upon the precinct locator4
maintained by the county clerk and recorder for the county or counties in5
which a local taxing entity is located in determining whether to collect a6
sales or use tax, or both, of the local taxing entity.7
(c) No penalty shall be imposed upon, interest charged to, or8
action for deficiency maintained against a public utility in connection9
with the collection of a sales or use tax, or both, by the public utility if, in10
determining whether to collect the tax, the public utility relied in good11
faith upon the most recently updated version of a precinct locator in12
existence at the time of the taxable transaction. The provisions of this13
paragraph (c) shall not apply to the extent that the local entity has14
informed the public utility in writing prior to a taxable transaction that the15
most recently updated version of the precinct locator is inaccurate and, in16
such writing, provides the public utility with a corrected copy of the17
precinct locator information.18
SECTION 14. In Colorado Revised Statutes, repeal 29-2-110 as19
follows:20
29-2-110. Filing with executive director - when deemed to21
have been made. (1) Any report, claim, tax return, statement, or other22
document required or authorized under this article to be filed with or any23
payment made to the executive director of the department of revenue24
which:25
(a) Is transmitted through the United States mails shall be deemed26
filed with and received by the executive director on the date shown by the27
025
-58- cancellation mark stamped on the envelope or other wrapper containing1
the document required to be filed;2
(b) Is mailed but not received by the executive director, or is3
received and the cancellation mark is not legible or is erroneous or4
omitted, shall be deemed to have been filed and received on the date it5
was mailed if the sender establishes by competent evidence that the6
document was deposited in the United States mails on or before the date7
due for filing. In such cases of nonreceipt of a document by the executive8
director, the sender shall file a duplicate copy thereof within thirty days9
after written notification is given to the sender by the executive director10
of the failure to receive such document.11
(2) If any report, claim, tax return, statement, remittance, or other12
document is sent by United States registered mail, certified mail, or13
certificate of mailing, a record authenticated by the United States postal14
service of such registration, certification, or certificate shall be considered15
competent evidence that the report, claim, tax return, statement,16
remittance, or other document was mailed to the executive director, to the17
state officer or state agency to which it was addressed, and the date of the18
registration, certification, or certificate shall be deemed to be the19
postmark date.20
(3) If the date for filing any report, claim, tax return, statement,21
remittance, or other document falls upon a Saturday, Sunday, or legal22
holiday, it shall be deemed to have been timely filed if filed on the next23
business day.24
SECTION 15. In Colorado Revised Statutes, 29-2-114, amend25
(3) as follows:26
29-2-114. Retail marijuana excise tax - county - municipality27
025
-59- - election - repeal. (3) Any excise tax imposed by a county or1
municipality pursuant to this section shall not be collected, administered,2
or enforced by the department of revenue
PURSUANT TO PART 2 OF THIS3
ARTICLE 2, but shall instead be collected, administered, and enforced by4
the county or municipality imposing the tax. 5
SECTION 16. In Colorado Revised Statutes, 29-2-115, amend6
(6)(a) as follows:7
29-2-115. Retail marijuana sales tax - county - municipality -8
election - legislative declaration - definition. (6) (a) Notwithstanding
9
this article 2, Any retail marijuana special sales tax imposed by a county10
or municipality pursuant to this section shall not be collected,11
administered, or enforced by the department of revenue
PURSUANT TO12
PART 2 OF THIS ARTICLE 2, but shall instead be collected, administered,13
and enforced by the county or municipality imposing the special sales tax.14
SECTION 17. In Colorado Revised Statutes, 29-11-102.5,15
amend (3)(e) as follows:16
29-11-102.5. Imposition of charge on prepaid wireless - rules17
- prepaid wireless trust cash fund - rules - definitions - repeal.18
(3) (e) (I) Remittances of prepaid wireless 911 charges received by the19
department are collections for the local governing body, not general20
revenues of the state, and shall be held in trust in the prepaid wireless21
trust cash fund, which is hereby created. Except as provided in subsection22
(3)(e)(II) of this section, the department shall transmit the money in the23
fund to each governing body within sixty days after the department24
receives the money in accordance with section 29-2-106
PART 2 OF25
ARTICLE 2 OF THIS TITLE 29 for use by such governing body for the26
purposes permitted under section 29-11-104.27
025
-60- (II) The department may expend an amount, not to exceed three1
percent of the collected charges in the prepaid wireless trust cash fund,2
necessary to reimburse the department for its direct costs of administering3
the collection and remittance of prepaid wireless 911 charges. except that4
the department may expend up to an additional nineteen thousand dollars5
in the 2020-21 fiscal year to cover the costs of implementing House Bill6
20-1293, enacted in 2020.7
(III) The commission shall establish a formula for distribution of8
revenues to governing bodies from the prepaid wireless 911 charge based9
upon the governing authority's portion of the total 911 wireless call10
volume. The commission, or its designee, shall transmit the formula for11
distribution to the department by October 1 of each year, to take effect on12
the following January 1 AS SPECIFIED IN SECTION 29-2-205. The13
commission may promulgate rules to implement this subsection14
(3)(e)(III).15
SECTION 18. In Colorado Revised Statutes, 29-25-112, amend16
(1)(b)(I) and (3); and repeal (2) as follows:17
29-25-112. Power to levy tax. (1) (b) (I) The marketing and18
promotion tax shall be collected, administered, and enforced to the extent19
feasible, pursuant to section 29-2-106. AS SPECIFIED IN PART 2 OF ARTICLE20
2
OF TITLE 29.21
(2) Prior to July 1, 2014, any person or entity providing rooms or
22
accommodations as included in the definition of "sale" referred to in23
paragraph (a) of subsection (1) of this section shall be liable and24
responsible for the payment of an amount equivalent to a percentage rate25
set by the board of all such sales made and shall quarterly, unless26
otherwise provided by law, make a return to the executive director of the27
025
-61- department of revenue for the preceding tax-reporting period and remit1
an amount equivalent to such percentage rate on such sales to said2
executive director.3
(3) Beginning July 1, 2014, Any person or entity providing rooms4
or accommodations as included in the definition of "sale" referred to in5
paragraph (a) of subsection (1) SUBSECTION (1)(a) of this section shall be6
liable and responsible for the payment of an amount equivalent to a7
percentage rate set by the board of all such sales made and shall make a8
return to the executive director of the department of revenue for the9
preceding tax-reporting period and remit an amount equivalent to such10
percentage rate on such sales to said executive director with the same11
filing frequency as the person or entity remits and files sales tax pursuant12
to section 39-26-105, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF13
TITLE 29.14
SECTION 19. In Colorado Revised Statutes, 30-11-107.5,15
amend (2)(a) and (3)(f)(I) as follows:16
30-11-107.5. Lodging tax. (2) (a) The county lodging tax shall17
be collected, administered, and enforced, to the extent feasible, pursuant18
to section 29-2-106, C.R.S. ENFORCED AS SPECIFIED IN PART 2 OF ARTICLE19
2
OF TITLE 29.20
(3) (f) (I) If a proposal for a county lodging tax under subsection21
(3)(a) of this section is approved by a majority of the registered electors22
from the municipality or unincorporated area subject to the lodging tax23
voting thereon, the county lodging tax becomes effective as provided in24
section 29-2-106 (2)
PART 2 OF ARTICLE 2 OF TITLE 29. If a proposal to25
expand the allowable uses under subsection (3)(a.5) of this section is26
approved by a majority of the registered electors from the municipality or27
025
-62- unincorporated area voting thereon, the county may also use the lodging1
tax revenue for any of the additional approved uses as specified in2
subsection (1.5) of this section.3
SECTION 20. In Colorado Revised Statutes, 30-11-107.7,4
amend (2)(c)(I) as follows:5
30-11-107.7. County rental tax on the rental of personal6
property - procedures - apportionment. (2) (c) (I) Any rental tax7
levied pursuant to the provisions of this section shall be collected,8
administered, and enforced to the extent feasible, pursuant to section9
29-2-106, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29.10
SECTION 21. In Colorado Revised Statutes, 30-11-107.9,11
amend (2) and (4)(a) as follows:12
30-11-107.9. County tax for public safety improvements -13
definitions. (2) In accordance with the procedures set forth in this14
section, the board of county commissioners of each county may levy a15
sales tax for public safety improvements of not more than two percent on16
the sale of tangible personal property of retail and services taxable in such17
county pursuant to the provisions of section 39-26-104. C.R.S. All net18
revenues collected by a county after the payment of the costs of19
collection, administration, and enforcement to the department of revenue20
in accordance with subsection (4) of this section shall be used exclusively21
for public safety improvements.22
(4) (a) The county public safety improvements tax shall be23
collected, administered, and enforced to the extent feasible, pursuant to24
section 29-2-106, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE25
29.26
SECTION 22. In Colorado Revised Statutes, 30-20-604.5,27
025
-63- amend (2)(a) and (4)(e)(I); and repeal (2)(a.5) as follows:1
30-20-604.5. District sales tax. (2) (a) The tax shall be collected,2
administered, and enforced to the extent feasible, pursuant to section3
29-2-106, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29. The4
department of revenue shall retain an amount not to exceed the net5
incremental cost of such collection, administration, and enforcement and6
shall transmit such amount to the state treasurer, who shall credit the same7
to the districtwide sales tax fund, which fund is hereby created; except8
that in no event shall:9
(I) Any district formed prior to or on July 1, 1993, pay in any10
given fiscal year commencing on or after July 1, 1994, more than an11
amount equal to the amount paid by the district in the 1993-94 fiscal year;12
as adjusted in accordance with changes in the consumer price index for13
the Denver-Boulder consolidated statistical area DEPARTMENT OF LABOR,14
BUREAU OF LABOR STATISTICS CONSUMER PRICE INDEX FOR15
D
ENVER-AURORA-LAKEWOOD FOR ALL ITEMS AND ALL URBAN
16
CONSUMERS, OR ITS APPLICABLE PREDECESSOR OR SUCCESSOR INDEX ;17
(II) Any district formed after July 1, 1993, pay in any given fiscal18
year commencing after the first full fiscal year of operation more than an19
amount equal to the amount paid by the district in the first full fiscal year20
of operation, as adjusted in accordance with changes in the consumer21
price index for the Denver-Boulder consolidated metropolitan statistical22
area DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS, CONSUMER23
PRICE INDEX FOR DENVER-AURORA-LAKEWOOD FOR ALL ITEMS AND ALL24
URBAN CONSUMERS , OR ITS APPLICABLE PREDECESSOR OR SUCCESSOR25
INDEX.26
(a.5) (I) A qualified purchaser may provide a direct payment27
025
-64- permit number issued pursuant to section 39-26-103.5, C.R.S., to any1
vendor or retailer that is liable and responsible for collecting and2
remitting any district sales tax imposed on any sale made to the qualified3
purchaser pursuant to the provisions of this section. A vendor or retailer4
who has received in good faith from a qualified purchaser a direct5
payment permit number shall not be liable or responsible for collection6
and remittance of any sales tax imposed on such sale that is paid for7
directly from such qualified purchaser's funds and not the personal funds8
of any individual.9
(II) A qualified purchaser that provides a direct payment permit10
number to a vendor or retailer shall be liable and responsible for the11
amount of sales tax imposed on any sale made to the qualified purchaser12
pursuant to this section in the same manner as liability would be imposed13
on a qualified purchaser for state sales tax pursuant to section 39-26-10514
(5). 15
(4) (e) (I) (A) Except as provided in sub-subparagraph (B) of this16
subparagraph (I), If approved by a majority of the registered electors17
voting thereon, the sales tax shall become effective as provided in section18
29-2-106 (2), C.R.S. PART 2 OF ARTICLE 2 OF TITLE 29.19
(B) In a district formed prior to December 31, 2002, by a city that20
has been authorized to become a city and county pursuant to an21
amendment to the state constitution that has been approved by the22
registered electors of the state of Colorado, if the proposal is approved by23
a majority of the electors of the district voting thereon, the sales tax shall24
become effective as provided in section 29-2-106 (2), C.R.S.25
SECTION 23. In Colorado Revised Statutes, 30-26-301, amend26
(1) as follows:27
025
-65- 30-26-301. Creation of debt for buildings, roads - election -1
definitions. (1) When the board of county commissioners of any county2
deems it necessary to create an indebtedness for the purpose of erecting3
necessary public buildings, making or repairing public roads or bridges,4
developing, maintaining, and operating mass transportation systems,5
acquiring or building or acquiring and building airports and landing strips6
including the necessary land therefor and approaches thereto, by an order7
entered of record specifying the amount required and the object for which8
such debt is created, they shall submit the question to a vote at a general9
or special election. The general or special election provided for under this10
part 3 may be combined with the election on a proposal for a countywide11
sales tax, use tax, or both, provided for in article 2 of title 29, C.R.S. PART12
1
OF ARTICLE 2 OF TITLE 29. The board shall cause to be posted a notice13
of such order, which states, among other things, the maximum net14
effective interest rate at which such bonds may be issued, in some15
conspicuous place in each voting precinct in the county, for at least thirty16
days preceding the election, and all persons voting on that question shall17
vote by separate ballot whereon are placed the words "for county18
indebtedness" or "against county indebtedness", such ballots to be19
deposited in a box provided by the board of county commissioners for20
that purpose.21
SECTION 24. In Colorado Revised Statutes, 32-1-1003.5,22
amend (5) introductory portion and (5)(c) as follows:23
32-1-1003.5. Health assurance districts - additional powers -24
legislative declaration - definitions. (5) Any health assurance district25
that is created pursuant to this article
ARTICLE 1 shall have the power,26
upon approval by the eligible electors of the district, to levy and collect27
025
-66- a uniform sales tax throughout the entire geographic area of the district1
upon every transaction or other incident with respect to which a sales tax2
is levied by the state pursuant to the provisions of article 26 of title 39,3
C.R.S., excluding the sale of cigarettes, subject to the following4
provisions:5
(c) Any sales tax authorized pursuant to this subsection (5) shall6
be levied and collected, ADMINISTERED, AND ENFORCED BY THE7
EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE as provided in8
section 32-19-112 PART 2 OF ARTICLE 2 OF TITLE 29.9
SECTION 25. In Colorado Revised Statutes, 32-1-1106, amend10
(2) as follows:11
32-1-1106. Special financial provisions - metropolitan districts12
that provide fire protection, street improvement, safety protection,13
or transportation services. (2) (a) The collection, administration, and14
enforcement of any sales tax levied by a metropolitan district pursuant to15
subsection (1) of this section shall be performed by the executive director16
of the department of revenue in the same manner as that for the17
collection, administration, and enforcement of the state sales tax levied18
pursuant to article 26 of title 39, C.R.S., including, without limitation, the19
retention by a vendor of the percentage of the amount remitted to cover20
the vendor's expense in the collection and remittance of the sales tax as21
provided in section 39-26-105, C.R.S. The executive director shall make22
monthly distribution of sales tax collections to the district PURSUANT TO23
PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net24
incremental cost incurred by the department in the administration and25
collection of the sales tax.26
(b) (I) A qualified purchaser may provide a direct payment permit27
025
-67- number issued pursuant to section 39-26-103.5, C.R.S., to a vendor or1
retailer that is liable and responsible for collecting and remitting any sales2
tax levied on a sale made to the qualified purchaser pursuant to the3
provisions of this article. A vendor or retailer that has received a direct4
payment permit number in good faith from a qualified purchaser shall not5
be liable or responsible for collection and remittance of any sales tax6
levied on a sale that is paid for directly from the qualified purchaser's7
funds and not the personal funds of an individual.8
(II) A qualified purchaser that provides a direct payment permit9
number to a vendor or retailer shall be liable and responsible for the10
amount of sales tax levied on a sale made to the qualified purchaser11
pursuant to the provisions of this article in the same manner as liability12
would be levied on a qualified purchaser for state sales tax pursuant to13
section 39-26-105 (3), C.R.S.14
SECTION 26. In Colorado Revised Statutes, 32-9-119, amend15
(2)(c) as follows:16
32-9-119. Additional powers of district. (2) (c) Sales tax levied17
pursuant to this subsection (2) shall be collected, administered, and18
enforced as follows: SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29.19
(I) The collection, administration, and enforcement of said sales20
tax shall be performed by the executive director of the department of21
revenue in the same manner as the collection, administration, and22
enforcement of the state sales tax imposed under article 26 of title 39,23
C.R.S., including, without limitation, the retention by a vendor of the24
percentage of the amount remitted to cover the vendor's expense in the25
collection and remittance of said tax as provided in section 39-26-105,26
C.R.S.27
025
-68- (I.5) (A) A qualified purchaser may provide a direct payment1
permit number issued pursuant to section 39-26-103.5, C.R.S., to any2
vendor or retailer that is liable and responsible for collecting and3
remitting any sales tax levied on any sale made to the qualified purchaser4
pursuant to this subsection (2). A vendor or retailer that has received in5
good faith from a qualified purchaser a direct payment permit number6
shall not be liable or responsible for collection and remittance of any sales7
tax imposed on such sale that is paid for directly from such qualified8
purchaser's funds and not the personal funds of any individual.9
(B) A qualified purchaser that provides a direct payment permit10
number to a vendor or retailer shall be liable and responsible for the11
amount of sales tax levied on any sale made to the qualified purchaser12
pursuant to this subsection (2) in the same manner as liability would be13
imposed on a qualified purchaser for state sales tax pursuant to section14
39-26-105 (5).15
(II) The executive director of the department of revenue shall16
administer, collect, and distribute any sales tax imposed in conformity17
with this article. The executive director of the department of revenue shall18
make monthly distributions of such sales tax collections to the district.19
The department of revenue shall retain an amount not to exceed the net20
incremental cost of such administration, collection, and distribution and21
shall transmit such amount to the state treasurer, who shall credit the same22
to the general fund; except that the amount retained by the department of23
revenue in any given fiscal year commencing on or after July 1, 1994,24
shall not exceed the amount retained by the department in the 1993-9425
fiscal year, as adjusted in accordance with changes in the consumer price26
index for the Denver-Boulder consolidated metropolitan statistical area.27
025
-69- The cost of such administration, collection, and distribution shall be the1
audited net incremental cost thereof reduced by the amount of interest2
earned on such sales tax collections prior to distribution to the district.3
SECTION 27. In Colorado Revised Statutes, 32-13-107, amend4
(2) as follows:5
32-13-107. Sales or use tax imposed - collection -6
administration of tax - use - definitions. (2) The collection,7
administration, and enforcement of said sales and use tax shall be8
performed by the executive director of the department of revenue in the9
same manner as that for the collection, administration, and enforcement10
of the state sales and use tax imposed under article 26 of title 39, C.R.S.,11
including, without limitation, the retention by a vendor of the percentage12
of the amount remitted to cover the vendor's expense in the collection and13
remittance of said tax as provided in section 39-26-105, C.R.S. The14
executive director shall make monthly distributions of such sales and use15
tax collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE16
29. The district shall pay the net incremental cost incurred by the17
department of revenue in the administration and collection of such sales18
and use taxes; except that in no event shall the district pay in any given19
fiscal year commencing on or after July 1, 1994, more than an amount20
equal to the amount paid by the district in the 1993-94 fiscal year, as21
adjusted in accordance with changes in the consumer price index for the22
Denver-Boulder consolidated metropolitan statistical area. The23
department may make expenditures for such costs subject to annual24
appropriation by the general assembly.25
SECTION 28. In Colorado Revised Statutes, 32-13-108, amend26
(1)(c), (2.5)(a), and (2.5)(b) as follows:27
025
-70- 32-13-108. Petition or resolution for formation and levy of tax1
- petition or resolution for extension of tax - verification of signatures2
- election. (1) (c) Such petition or resolution shall state that the proposed3
scientific and cultural facilities district would levy and collect for a period4
of time not to exceed ten years a uniform sales tax throughout the5
geographical area of the district at a rate not to exceed thirty6
one-hundredths of one percent upon every transaction or other incident7
with respect to which a sales tax is levied by the county in which the8
transaction or other incident occurs, pursuant to the provisions of article9
2 of title 29, C.R.S. PART 1 OF ARTICLE 2 OF TITLE 29.10
(2.5) (a) For purposes of complying with the provisions of section11
20 (4) of article X of the state constitution, the question of whether the12
board of a district created pursuant to this section shall be authorized to13
continue the levy and collection of the sales tax throughout the district14
upon every transaction or other incident with respect to which a sales tax15
is levied by the county in which the transaction or other incident occurs,16
pursuant to the provisions of article 2 of title 29, C.R.S. PART 1 OF17
ARTICLE 2 OF TITLE 29, for a period of time not to exceed ten years from18
the date upon which the authority of the board to levy and collect the19
sales taxes is scheduled to expire shall be initiated by a petition signed by20
the registered electors of the district in a number not less than five percent21
of the votes cast in the each incorporated and unincorporated area22
included within the district for all candidates for the office of governor at23
the last preceding general election or initiated by a resolution adopted by24
the board of the scientific and cultural facilities district.25
(b) Such petition or resolution shall state the name of the scientific26
and cultural facilities district and that the district would continue to levy27
025
-71- and collect a uniform sales tax throughout the geographical area of the1
district at a rate not to exceed thirty one-hundredths of one percent upon2
every transaction or other incident with respect to which a sales tax is3
levied by the county in which the transaction or other incident occurs,4
pursuant to the provisions of article 2 of title 29, C.R.S. PART 1 OF5
ARTICLE 2 OF TITLE 29, for a period of time not to exceed ten years from6
the date upon which the authority of the district to levy and collect the7
sales tax is scheduled to expire.8
SECTION 29. In Colorado Revised Statutes, 32-13-110, amend9
(1) and (2) as follows:10
32-13-110. Tax imposed - collection - administration of tax -11
use. (1) Upon the approval of the registered electors pursuant to the12
provisions of section 32-13-108, the board shall have the power to levy13
such uniform sales tax throughout the district upon every transaction or14
other incident with respect to which a sales tax is levied by the county,15
pursuant to the provisions of article 2 of title 29, C.R.S. PART 1 OF16
ARTICLE 2 OF TITLE 29.17
(2) (a) If such sales tax is levied pursuant to the provisions of this18
article, the collection, administration, and enforcement, AND19
DISTRIBUTION of said sales tax shall be performed by the executive 20
director of the department of revenue in the same manner as that for the21
collection, administration, and enforcement of the state sales tax imposed22
under article 26 of title 39, C.R.S., including, without limitation, the23
retention by a vendor of the percentage of the amount remitted to cover24
the vendor's expense in the collection and remittance of said tax as25
provided in section 39-26-105, C.R.S. The executive director shall make26
monthly distributions of such sales tax collections to the district.27
025
-72- PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the1
net incremental cost incurred by the department of revenue in the2
administration and collection of such sales taxes; except that in no event3
shall any district pay in any given fiscal year commencing after the first4
full fiscal year of operation more than an amount equal to the amount paid5
by the district in the first full fiscal year of operation, as adjusted in6
accordance with changes in the consumer price index for the7
Denver-Boulder consolidated metropolitan statistical area. The8
department may make expenditures for such costs subject to annual9
appropriation by the general assembly.10
(b) (I) A qualified purchaser may provide a direct payment permit11
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or12
retailer that is liable and responsible for collecting and remitting any sales13
tax levied on any sale made to the qualified purchaser pursuant to this14
article. A vendor or retailer that has received in good faith from a15
qualified purchaser a direct payment permit number shall not be liable or16
responsible for collection and remittance of any sales tax imposed on such17
sale that is paid for directly from such qualified purchaser's funds and not18
the personal funds of any individual.19
(II) A qualified purchaser that provides a direct payment permit20
number to a vendor or retailer shall be liable and responsible for the21
amount of sales tax levied on any sale made to the qualified purchaser22
pursuant to this article in the same manner as liability would be imposed23
on a qualified purchaser for state sales tax pursuant to section 39-26-10524
(5).25
26
SECTION 30. In Colorado Revised Statutes, 32-14-114, amend27
025
-73- (2) as follows:1
32-14-114. Sales tax imposed - collection - administration of2
tax - discontinuance. (2) (a) The collection, administration, and3
enforcement of the sales tax shall be performed by the executive director4
of the department of revenue in the same manner as that for the5
collection, administration, and enforcement of the state sales tax imposed6
pursuant to article 26 of title 39, C.R.S., including, without limitation, the7
retention by a vendor of the percentage of the amount remitted to cover8
the vendor's expense in the collection and remittance of the sales tax as9
provided in section 39-26-105, C.R.S. The executive director shall make10
monthly distributions of such sales tax collections to the district11
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the12
net incremental cost incurred by the department of revenue in the13
administration and collection of such sales tax; except that in no event14
shall the district pay in any given fiscal year commencing on or after July15
1, 1994, more than an amount equal to the amount paid by the district in16
the 1993-94 fiscal year, as adjusted in accordance with changes in the17
consumer price index for the Denver-Boulder consolidated metropolitan18
statistical area. The department may make expenditures for such costs19
subject to annual appropriation by the general assembly.20
(b) (I) A qualified purchaser may provide a direct payment permit21
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or22
retailer that is liable and responsible for collecting and remitting any sales23
tax levied on any sale made to the qualified purchaser pursuant to the24
provisions of this article. A vendor or retailer that has received in good25
faith from a qualified purchaser a direct payment permit number shall not26
be liable or responsible for collection and remittance of any sales tax27
025
-74- imposed on such sale that is paid for directly from such qualified1
purchaser's funds and not the personal funds of any individual.2
(II) A qualified purchaser that provides a direct payment permit3
number to a vendor or retailer shall be liable and responsible for the4
amount of sales tax levied on any sale made to the qualified purchaser5
pursuant to the provisions of this article in the same manner as liability6
would be imposed on a qualified purchaser for state sales tax pursuant to7
section 39-26-105 (3), C.R.S.8
SECTION 31. In Colorado Revised Statutes, 32-15-110, amend9
(2) as follows:10
32-15-110. Sales tax imposed - collection - administration of11
tax - discontinuance. (2) (a) The collection, administration, and12
enforcement of the sales tax shall be performed by the executive director13
of the department of revenue in the same manner as that for the14
collection, administration, and enforcement of the state sales tax imposed15
pursuant to article 26 of title 39, C.R.S., including, without limitation, the16
retention by a vendor of the percentage of the amount remitted to cover17
the vendor's expense in the collection and remittance of the sales tax as18
provided in section 39-26-105, C.R.S. The executive director shall make19
monthly distributions of such sales tax collections to the district20
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the21
net incremental cost incurred by the department of revenue in the22
administration and collection of such sales tax.23
(b) (I) A qualified purchaser may provide a direct payment permit24
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or25
retailer that is liable and responsible for collecting and remitting any sales26
tax levied on any sale made to the qualified purchaser pursuant to the27
025
-75- provisions of this article. A vendor or retailer that has received in good1
faith from a qualified purchaser a direct payment permit number shall not2
be liable or responsible for collection and remittance of any sales tax3
imposed on such sale that is paid for directly from such qualified4
purchaser's funds and not the personal funds of any individual.5
(II) A qualified purchaser that provides a direct payment permit6
number to a vendor or retailer shall be liable and responsible for the7
amount of sales tax levied on any sale made to the qualified purchaser8
pursuant to the provisions of this article in the same manner as liability9
would be imposed on a qualified purchaser for state sales tax pursuant to10
section 39-26-105 (3), C.R.S.11
SECTION 32. In Colorado Revised Statutes, 32-18-107, amend12
(2) as follows:13
32-18-107. Sales tax - collection - administration. (2) (a) The14
executive director of the department of revenue shall collect, administer,15
and enforce the sales tax authorized by this section in the same manner as16
the state sales tax imposed pursuant to article 26 of title 39, C.R.S.,17
including, without limitation, the retention by a vendor of the percentage18
of the amount remitted to cover the vendor's expense in the collection and19
remittance of the sales tax as provided in section 39-26-105, C.R.S. The20
executive director shall distribute sales tax collections to the district21
monthly PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall22
pay the net incremental cost incurred by the department of revenue in the23
administration and collection of the sales tax.24
(b) (I) A qualified purchaser, as defined in section 39-26-10225
(7.5), C.R.S., may provide a direct payment permit number issued26
pursuant to section 39-26-103.5, C.R.S., to any vendor or retailer that is27
025
-76- liable and responsible for collecting and remitting any sales tax levied on1
any sale made to the qualified purchaser pursuant to this section. A2
vendor or retailer that has received a direct payment permit number in3
good faith from a qualified purchaser shall not be liable or responsible for4
collection and remittance of any sales tax imposed on the sale that is paid5
for directly from the qualified purchaser's funds and not the personal6
funds of any individual.7
(II) A qualified purchaser that provides a direct payment permit8
number to a vendor or retailer shall be liable and responsible for the9
amount of sales tax levied on any sale made to the qualified purchaser10
pursuant to the provisions of this article in the same manner as liability11
would be imposed on a qualified purchaser for state sales tax pursuant to12
section 39-26-105 (3), C.R.S.13
SECTION 33. In Colorado Revised Statutes, amend 32-19-11114
as follows:15
32-19-111. Financial powers. Any district created pursuant to16
this article ARTICLE 19 shall have all of the financial powers described in17
section 32-1-1101; except that the levy and collection of ad valorem taxes18
shall be subject to the provisions of section 32-19-115. The district shall19
also have the power, upon voter approval, to levy and collect a uniform20
sales tax throughout the entire geographical area of the district upon every21
transaction or other incident with respect to which a sales tax is levied by22
the state pursuant to the provisions of article 26 of title 39; C.R.S. except23
that such sales tax shall not be levied on the sale of cigarettes. Any sales24
tax authorized pursuant to this section shall be levied and collected,25
ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR OF THE26
DEPARTMENT OF REVENUE as provided in section 32-19-112 PART 2 OF27
025
-77- ARTICLE 2 OF TITLE 29.1
SECTION 34. In Colorado Revised Statutes, 32-19-112, amend2
(2) as follows:3
32-19-112. Sales tax imposed - collection - administration of4
tax. (2) (a) The collection, administration, and enforcement of the sales5
tax shall be performed by the executive director of the department of6
revenue in the same manner as that for the collection, administration, and7
enforcement of the state sales tax imposed pursuant to article 26 of title8
39, C.R.S., including, without limitation, the retention by a vendor of the9
percentage of the amount remitted to cover the vendor's expense in the10
collection and remittance of the sales tax as provided in section11
39-26-105, C.R.S. The executive director shall make monthly12
distributions of sales tax collections to the district PURSUANT TO PART 213
OF ARTICLE 2 OF TITLE 29. The district shall pay the net incremental cost14
incurred by the department in the administration and collection of the15
sales tax.16
(b) (I) A qualified purchaser may provide a direct payment permit17
number issued pursuant to section 39-26-103.5, C.R.S., to a vendor or18
retailer that is liable and responsible for collecting and remitting any sales19
tax levied on a sale made to the qualified purchaser pursuant to the20
provisions of this article. A vendor or retailer that has received a direct21
payment permit number in good faith from a qualified purchaser shall not22
be liable or responsible for collection and remittance of a sales tax23
imposed on a sale that is paid for directly from the qualified purchaser's24
funds and not the personal funds of an individual.25
(II) A qualified purchaser that provides a direct payment permit26
number to a vendor or retailer shall be liable and responsible for the27
025
-78- amount of sales tax levied on a sale made to the qualified purchaser1
pursuant to the provisions of this article in the same manner as liability2
would be imposed on a qualified purchaser for state sales tax pursuant to3
section 39-26-105 (3), C.R.S.4
SECTION 35. In Colorado Revised Statutes, 32-21-111, amend5
(2) as follows:6
32-21-111. Sales and use tax imposed - collection -7
administration of tax. (2) (a) The collection, administration, and8
enforcement of the sales and use tax shall be performed by the executive9
director of the department of revenue in the same manner as the10
collection, administration, and enforcement of the state sales and use tax11
imposed pursuant to article 26 of title 39 including, without limitation, the12
retention by a vendor of the percentage of the amount remitted to cover13
the vendor's expense in the collection and remittance of the sales and use14
tax as provided in section 39-26-105. The executive director shall make15
monthly distributions of sales and use tax collections to the district16
PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the17
net incremental cost incurred by the department in the administration and18
collection of the sales and use tax.19
(b) (I) A qualified purchaser may provide a direct payment permit20
number issued pursuant to section 39-26-103.5 to a vendor or retailer that21
is liable and responsible for collecting and remitting any sales tax levied22
on a sale made to the qualified purchaser pursuant to this article 21. A23
vendor or retailer that has received a direct payment permit number in24
good faith from a qualified purchaser shall not be liable or responsible for25
collection and remittance of a sales tax imposed on a sale that is paid for26
directly from the qualified purchaser's funds and not the personal funds27
025
-79- of an individual.1
(II) A qualified purchaser that provides a direct payment permit2
number to a vendor or retailer shall be liable and responsible for the3
amount of sales tax levied on a sale made to the qualified purchaser4
pursuant to this article 21 in the same manner as liability would be5
imposed on a qualified purchaser for state sales tax pursuant to section6
39-26-105.7
SECTION 36. In Colorado Revised Statutes, 32-22-106, amend8
(1)(q)(I) as follows:9
32-22-106. District - general powers and duties - funds10
created. (1) In addition to any other powers granted to the district by this11
article 22, the district has the following powers:12
(q) (I) (A) Upon a majority vote of the registered voters of the13
district voting on the issue as required by section 32-22-109, to levy a14
sales tax or a use tax, or both, throughout the district at a maximum rate15
of eight-tenths of one percent upon every transaction or other incident16
with respect to which a sales or use tax is levied by the state.17
(B) The executive director of the department of revenue shall18
collect, administer, and enforce the sales or use tax to the extent feasible,19
in the manner provided in section 29-2-106 AS SPECIFIED IN PART 2 OF20
ARTICLE 2 OF TITLE 29. The executive director shall make monthly21
distributions of the tax collections to the district which shall apply the22
proceeds MONTHLY DISTRIBUTIONS RECEIVED FROM THE DEPARTMENT OF23
REVENUE PURSUANT TO SECTION 29-2-207 solely to the development,24
financing, construction, operation, or maintenance of a passenger rail25
system.26
(C) The department shall retain an amount not to exceed the net27
025
-80- incremental cost of the collection, administration, and enforcement of the1
sales tax or use tax, or both, and shall transmit the amount to the state2
treasurer, who shall credit it to the front range passenger rail district sales3
and use tax fund, which fund is hereby created. All money so retained is4
hereby continuously appropriated from the fund to the department to the5
extent necessary for the department's collection, administration, and6
enforcement of this subsection (1)(q). Any money remaining in the fund7
attributable to taxes collected in the prior fiscal year shall be transmitted8
to the district; except that, before the transmission to the district of such9
money, any money appropriated from the general fund to the department10
for the collection, administration, and enforcement of the tax for the prior11
fiscal year shall be repaid.12
SECTION 37. In Colorado Revised Statutes, amend 32-22-10713
as follows:14
32-22-107. Station area improvement districts. With the15
approval of each county or municipality having jurisdiction over the area16
of such a district, the district may establish a station area improvement17
district to finance the construction, operation, or maintenance of a station18
for a passenger rail system. A station area improvement district may19
consist only of all or a portion of the area within a two-mile radius of the20
station to be funded by the station area improvement district, and the21
general assembly finds that the area within a two-mile radius of a22
passenger rail station, or any portion of such an area that the board may23
designate as a station area improvement district, is an area that will be24
especially benefited by the construction, operation, or maintenance of25
such a station. The board shall not establish a station area improvement26
district unless it receives a petition signed by the owners of property that27
025
-81- will bear a majority of the proposed assessments and by a petition signed1
by the lesser of a majority of the registered electorate in the proposed2
station area improvement district or one thousand registered electors in3
the proposed station area improvement district. The method of creating4
a station area improvement district, making improvements, assessing the5
costs of improvements made against property, and levying a sales tax6
shall be as provided in part 6 of article 20 of title 30; except that the board7
shall perform the duties of the board of county commissioners under said8
part 6 and the improvements shall be limited to the construction,9
operation, or maintenance of a passenger rail station.
ANY SALES TAX10
ADOPTED PURSUANT TO THIS SECTION SHALL BE LEVIED IN THE SAME11
MANNER AS SET FORTH IN SECTION 30-20-604.5 (1) AND SHALL BE12
COLLECTED, ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR13
OF THE DEPARTMENT OF REVENUE PURSUANT TO PART 2 OF ARTICLE 2 OF14
TITLE 29.15
SECTION 38. In Colorado Revised Statutes, 37-50-110, amend16
(1)(a) and (2) as follows:17
37-50-110. Levy and collection of uniform sales and use tax.18
(1) (a) In addition to other means of providing revenue for the district,19
the board, in the name of the district, has the power to levy and collect a20
uniform sales and use tax throughout the entire geographical area of the21
district, notwithstanding any provision of
PART 1 OF article 2 of title 2922
C.R.S.,
to the contrary, and upon the approval of the eligible electors in23
the district at an election held in accordance with section 20 of article X24
of the state constitution and articles 1 to 13 of title 1. C.R.S.25
(2) (a) The collection, administration, and enforcement of the26
sales and use tax shall be performed by the executive director of the27
025
-82- department of revenue in the same manner as that for the collection,1
administration, and enforcement of the state sales and use tax imposed2
pursuant to article 26 of title 39, C.R.S., including, without limitation, the3
retention by a vendor of the percentage of the amount remitted to cover4
the vendor's expense in the collection and remittance of the sales tax as5
provided in section 39-26-105, C.R.S. The executive director shall make6
monthly distributions of sales tax collections to the district PURSUANT TO7
PART 2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net8
incremental cost incurred by the department in the administration and9
collection of the sales and use tax.10
(b) (I) A qualified purchaser may provide a direct payment permit11
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or12
retailer that is liable and responsible for collecting and remitting any sales13
tax levied on any sale made to the qualified purchaser pursuant to the14
provisions of this section. A vendor or retailer that has received a direct15
payment permit number in good faith from a qualified purchaser shall not16
be liable or responsible for collection and remittance of any sales tax17
imposed on the sale that is paid for directly from the qualified purchaser's18
funds and not the personal funds of any individual.19
(II) A qualified purchaser that provides a direct payment permit20
number to a vendor or retailer shall be liable and responsible for the21
amount of sales tax levied on any sale made to the qualified purchaser22
pursuant to this section in the same manner as liability would be imposed23
on a qualified purchaser for state sales tax pursuant to section 39-26-10524
(3), C.R.S.25
(c) (I) The board shall designate a financial officer who shall26
coordinate with the department of revenue regarding the collection of a27
025
-83- sales and use tax. This coordination shall include, but not be limited to,1
the financial officer identifying those businesses eligible to collect the2
sales and use tax and any other administrative details identified by the3
department.4
(II) Any sales and use tax authorized pursuant to this article shall5
become effective on July 1 following the electors' approval of the tax.6
SECTION 39. In Colorado Revised Statutes, 39-21-107, amend7
(1) as follows:8
39-21-107. Limitations. (1) Except as provided in this section,9
in section 29-2-106.1 (5)(b) SECTION 29-2-208 (2)(a)(III), AND SECTION10
29-2-302
(5)(b),
and unless such time is extended by waiver, the amount11
of any tax or of any charge on oil and gas production imposed pursuant12
to articles 24 to 29 of this title 39 or article 3 of title 42, and the penalty13
and interest applicable thereto, shall be assessed within three years after14
the return was filed, whether or not such return was filed on or after the15
date prescribed, and no assessment shall be made or credit taken and no16
notice of lien shall be filed, nor distraint warrant issued, nor suit for17
collection instituted, nor any other action to collect the same commenced18
after the expiration of such period; except that a written proposed19
adjustment of the tax liability by the department issued prior to the20
expiration of such period shall extend the limitation of this subsection (1)21
for one year after a final determination or assessment is made. No lien22
shall continue after the three-year period provided for in this subsection23
(1), except for taxes assessed before the expiration of such period, notice24
of lien with respect to which has been filed prior to the expiration of such25
period, and except for taxes on which written notice of any proposed26
adjustment of the tax liability has been sent to the taxpayer during such27
025
-84- three-year period, in which case the lien shall continue for one year only1
after the expiration of such period or after the issuance of a final2
determination or assessment based on the proposed adjustment issued3
prior to the expiration of the three-year period. This subsection (1) shall4
not apply to income tax or to any tax imposed under article 23.5 of this5
title 39.6
SECTION 40. In Colorado Revised Statutes, 39-21-113, add (34)7
as follows:8
39-21-113. Reports and returns - rule - repeal.9
(34) N
OTWITHSTANDING THE CONFIDENTIALITY REQUIREMENTS IN THIS10
SECTION, THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO SHARE11
TAXPAYER INFORMATION AS NECESSARY PURSUANT TO SECTION 29-2-208.12
SECTION 41. In Colorado Revised Statutes, repeal 39-21-201. 13
SECTION 42. In Colorado Revised Statutes, 39-26-105, repeal
14
(1)(d)(III) as follows:15
39-26-105. Vendor liable for tax - definitions - repeal.16
(1) (d) (III) If a retailer is permitted to retain an amount to cover the17
retailer's expense in collecting and remitting local sales tax that is the18
same amount as permitted by the state under this section, then such19
amount is the amount that was permitted as of December 31, 2019.20
SECTION 43. In Colorado Revised Statutes, 39-26-105.2,21
amend (3) and (4) as follows:22
39-26-105.2. Remittance of tax - GIS - vendor held harmless23
- requirements of GIS database - rules - definition. (3) Any vendor24
that collects and remits sales tax to the department of revenue as provided25
by law,
INCLUDING ANY LOCAL SALES OR USE TAX PURS UANT TO PART 226
OF TITLE 29, may use the GIS database. Any vendor that directly uses the27
025
-85- data contained in the GIS database, or uses data from a third-party1
database that is verified to use the most recent information provided by2
the GIS database, to determine the jurisdictions to which tax is owed is3
held harmless for any tax, charge, or fee liability to any taxing jurisdiction4
that otherwise would be due solely as a result of an error or omission in5
the GIS database data.6
(4) (a) The department of revenue shall ensure that the GIS7
database data is at least ninety-five percent accurate based on a8
statistically valid sample of addresses from the database, or based on9
another acceptable method of proving accuracy.10
(b) T
HE DEPARTMENT OF REVENUE SHALL UPDATE THE GIS11
DATABASE WITH RESPECT TO ANY GEOGRAPHIC BOUNDARY CHANGES12
DESCRIBED IN SECTION 29-2-205 (4) WITHIN THIRTY DAYS OF RECEIPT OF13
THE WRITTEN NOTICE DESCRIBED IN SECTION 29-2-205 (1). IF THE14
DEPARTMENT OF REVENUE DOES NOT TIMELY RECEIVE THE NOTICE15
DESCRIBED IN SECTION 29-2-205 (1), THEN THE DEPARTMENT SHALL16
UPDATE THE GIS DATABASE AS SOON AS POSSIBLE AFTER RECEIVING THE17
GEOGRAPHIC BOUNDARY CHANGE INFORMATION .18
SECTION 44. In Colorado Revised Statutes, repeal 39-26-105.3. 19
SECTION 45. In Colorado Revised Statutes, 39-26-105.4,20
amend (1) introductory portion as follows:21
39-26-105.4. Remittance of tax - determination of address -22
dealer held harmless. (1) Any licensed motor vehicle dealer that23
collects and remits tax to the department of revenue as specified in this24
part 1 for any sale of a motor vehicle shall be held harmless for any tax,25
charge, or fee liability to any taxing jurisdiction that the dealer proves was26
not collected solely because an address that does not meet the27
025
-86- requirements of section 42-6-139, C.R.S., was provided by the purchaser1
for purposes of calculating the amounts of tax either due on the sale and2
purchase of such vehicle pursuant to this part 1 or section 29-2-106,3
C.R.S., SECTION 29-2-211, if the dealer:4
SECTION 46. In Colorado Revised Statutes, 39-26-113, amend5
(1) and (3); and repeal (4) as follows:6
39-26-113. Collection of sales tax - motor vehicles -7
off-highway vehicles - exemption - process for motor vehicles sold at8
auction - exception - definition. (1) The department of revenue or its9
authorized agent shall not register a motor or other vehicle for which10
registration is required or issue a certificate of title for a motor vehicle,11
off-highway vehicle as defined in section 42-6-102, C.R.S., or12
manufactured home as defined in section 38-29-106, C.R.S., until any tax13
due on the sale and purchase of the vehicle under section 29-2-106,14
C.R.S. or SECTION 29-2-211, section 39-26-106, or imposed by ordinance15
of any home rule city has been paid.16
(3) Revenues due the state and collected pursuant to this section17
shall MUST be distributed as are other revenues under this part 1. and18
revenues due any county, city, or town so collected shall be distributed in19
accordance with the provisions of section 29-2-106, C.R.S., or as20
specified by contract entered into with the department of revenue21
pursuant to section 24-35-110, C.R.S.22
(4) To facilitate collection of sales taxes as provided in this23
section, the governing body of each city or town which has imposed a24
sales tax shall certify to the department of revenue and to the county clerk25
of the county in which such city or town is located a true copy of its26
current sales tax ordinances, and shall likewise certify any subsequent27
025
-87- changes therein.1
SECTION 47. In Colorado Revised Statutes, repeal 39-26-122.5.2
SECTION 48. In Colorado Revised Statutes, amend 39-26-1253
as follows:4
39-26-125. Limitations. The taxes for any period, together with5
the interest thereon and penalties with respect thereto, imposed by this6
part 1 shall not be assessed, nor shall any notice of lien be filed, or7
distraint warrant issued, or suit for collection be instituted, nor any other8
action to collect the same be commenced, more than three years after the9
date on which the tax was or is payable, except as set forth in section10
29-2-106.1 (5)(b), SECTIONS 29-2-208 (2)(a)(III) AND 29-2-302 (5)(b); nor11
shall any lien continue after such period, except for taxes assessed before12
the expiration of such period, notice of lien with respect to which has13
been filed prior to the expiration of such period, in which cases such lien14
shall continue only for one year after the filing of notice thereof. In the15
case of a false or fraudulent return with intent to evade tax, the tax,16
together with interest and penalties thereon, may be assessed, or17
proceedings for the collection of such taxes, may be begun, at any time.18
Before the expiration of such period of limitation, the taxpayer and the19
executive director of the department of revenue may agree in writing to20
an extension thereof, and the period so agreed on may be extended by21
subsequent agreements in writing.22
SECTION 49. In Colorado Revised Statutes, amend 39-26-21023
as follows:24
39-26-210. Limitations. The taxes for any period, together with25
the interest thereon and penalties with respect thereto, imposed by this26
part 2 shall not be assessed, nor shall any notice of lien be filed, or27
025
-88- distraint warrant issued, or suit for collection be instituted, nor any other1
action to collect the same be commenced, more than three years after the2
date on which the tax was or is payable, except as set forth in section3
29-2-106.1 (5)(b), SECTIONS 29-2-208 (2)(a)(III) AND 29-2-302 (5)(b), nor4
shall any lien continue after such period, except for taxes assessed before5
the expiration of such period, notice of lien with respect to which has6
been filed prior to the expiration of such period, in which cases such lien7
shall continue only for one year after the filing of notice thereof. In the8
case of a false or fraudulent return with intent to evade tax, the tax,9
together with interest and penalties thereon, may be assessed, or10
proceedings for the collection of such taxes may be begun at any time.11
Before the expiration of such period of limitation, the taxpayer and the12
executive director of the department of revenue may agree in writing to13
an extension thereof, and the period so agreed on may be extended by14
subsequent agreements in writing.15
SECTION 50. In Colorado Revised Statutes, 39-26-703, amend16
(2)(d) and (2.5)(a) as follows:17
39-26-703. Disputes and refunds - repeal. (2) (d) An18
application for refund under subsection (2)(c) or (2)(c.5) of this section19
must be made within the applicable deadline and must be made on forms20
prescribed and furnished by the executive director of the department of21
revenue, which form must contain, in addition to the foregoing22
information, such other pertinent data, information, or documentation as23
the executive director prescribes by rules promulgated in accordance with24
article 4 of title 24. Except as set forth in sections 29-2-106.1 (5)(b) and25
SECTIONS 39-26-734 (4)(d), 29-2-208 (2)(a)(III), AND 29-2-302 (5)(b), the26
deadline for a sales tax refund or a refund of any use tax collected by a27
025
-89- vendor is three years after the twentieth day of the month following the1
date of purchase and the deadline for any other use tax refund is three2
years after the twentieth day of the month following the initial date of the3
storage, use, or consumption in the state by the person applying for the4
refund.5
(2.5) (a) Except as set forth in section 29-2-106.1 (5)(b) SECTIONS6
29-2-208 (2)(a)(III)
AND 29-2-302 (5)(b),
within three years after the due7
date of the return showing the overpayment or one year after the date of8
overpayment, whichever is later, a vendor shall file any claim for refund9
with the executive director of the department of revenue. The executive10
director shall promptly examine such claim and shall make a refund or11
allow a credit to any vendor who establishes that such vendor overpaid12
the tax due pursuant to this article ARTICLE 26.13
SECTION 51. In Colorado Revised Statutes, 39-28-112, amend14
(2)(c) as follows:15
39-28-112. Taxation of cigarettes, tobacco products, or16
nicotine products by municipalities, counties, and city and counties17
- definitions. (2) (c) No special sales tax shall be levied pursuant to this18
subsection (2) until the proposal has been referred to and approved by the19
eligible electors of the county in accordance with article 2 of title 29 PART20
1
OF ARTICLE 2 OF TITLE 29. Any proposal for the levy of a special sales21
tax in accordance with this subsection (2) shall be submitted to the22
eligible electors of the county only on the date of the state general23
election or on the first Tuesday in November of an odd-numbered year.24
Any election on the proposal must be conducted by the county clerk and25
recorder in accordance with the "Uniform Election Code of 1992",26
articles 1 to 13 of title 1.27
025
-90- SECTION 52. In Colorado Revised Statutes, 39-28.8-203,1
amend (1)(a)(VI) as follows:2
39-28.8-203. Disposition of collections - definitions. (1) The3
proceeds of all money collected from the retail marijuana sales tax are4
initially credited to the old age pension fund created in section 1 of article5
XXIV of the state constitution in accordance with paragraphs (a) and (f)6
of section 2 of article XXIV of the state constitution and thereafter are7
transferred to the general fund in accordance with section 7 of article8
XXIV of the state constitution. For each fiscal year in which a tax is9
collected pursuant to this part 2, an amount shall be appropriated or10
distributed from the general fund as follows:11
(a) (VI) Nothing in this paragraph (a) shall be construed to prevent12
SUBSECTION (1)(a) PREVENTS a local government from imposing, levying,13
and collecting any fee or any tax upon the sale of retail marijuana or retail14
marijuana products or upon the occupation or privilege of selling retail15
marijuana products, nor shall the provisions of this paragraph (a)16
SUBSECTION (1)(a) be interpreted to affect any existing authority of a local17
government to impose a tax on retail marijuana or retail marijuana18
products to be used for local and municipal purposes; however, any local19
tax imposed at other than the local jurisdiction's general sales tax rate20
shall not be collected, administered, and enforced by the department of21
revenue pursuant to section 29-2-106, C.R.S. PART 2 OF ARTICLE 2 OF22
TITLE 29, but shall instead be collected, administered, and enforced by the23
local government itself.24
SECTION 53. In Colorado Revised Statutes, 43-4-605, amend25
(1)(i.5)(V) and (1)(j)(I)(C) as follows:26
43-4-605. Powers of the authority - inclusion or exclusion of27
025
-91- property - determination of regional transportation system alignment1
- fund created - repeal. (1) In addition to any other powers granted to2
an authority pursuant to this part 6, an authority has the following powers:3
(i.5) (V) Upon the request of the authority, The executive director4
of the department of revenue shall administer and collect, ADMINISTER,5
AND ENFORCE the visitor benefit tax authorized by subparagraph (I) of this6
paragraph (i.5). If the authority requests that the executive director7
administer and collect the tax, the executive director shall make monthly8
distributions of the tax collections to the authority. SUBSECTION (1)(i.5)(I)9
OF THIS SECTION PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The10
department of revenue shall retain an amount not to exceed the cost of the11
collection, administration, and enforcement and shall transmit the amount12
to the state treasurer who shall credit the same to the regional13
transportation authority visitor benefit tax fund, which fund is hereby14
created. The amounts so retained are hereby appropriated annually from15
the fund to the department to the extent necessary for the department's16
collection, administration, and enforcement of the provisions of this part17
6. Any moneys MONEY remaining in the fund attributable to taxes18
collected in the prior fiscal year shall be transmitted to the authority;19
except that, prior to the transmission to the authority of such moneys20
MONEY, any moneys MONEY appropriated from the general fund to the21
department for the collection, administration, and enforcement of the tax22
for the prior fiscal year shall be repaid.23
24
(j) (I) (A) Subject to the provisions of section 43-4-612, to levy,25
in all or any designated portion of the members of the combination or of26
the members of the transportation planning organization exercising the27
025
-92- powers of an authority as authorized by section 43-4-622, a sales or use1
tax, or both, at a rate not to exceed two percent upon every transaction or2
other incident with respect to which a sales or use tax is levied by the3
state; except that, if the authority includes territory that is within the4
regional transportation district created and existing pursuant to article 95
of title 32, a designated portion of the members of the combination or of6
the members of the transportation planning organization in which a new7
tax is levied must be composed of entire territories of members of the8
combination or of the members of the transportation planning9
organization so that the rate of tax imposed pursuant to this part 6 within10
the territory of any single member of the combination or of the members11
of the transportation planning organization is uniform and except that the12
authority shall not levy a sales or use tax on any transaction or other13
incident occurring in any territory located outside the boundaries of the14
authority and within the boundaries of a municipality as the boundaries15
of the municipality exist on the date the authority is created without the16
consent of the governing body of the municipality or outside the17
boundaries of the authority and within the unincorporated boundaries of18
a county as the unincorporated boundaries exist on the date the authority19
is created without the consent of the governing body of the county.20
Subject to the provisions of section 43-4-612, the authority may elect to21
levy any such sales or use tax at different rates in different designated22
portions of the members of the combination or of the members of the23
transportation planning organization; except that, if the authority includes24
territory that is within the regional transportation district, a designated25
portion of the members of the combination or of the members of the26
transportation planning organization in which a new tax is levied must be27
025
-93- composed of entire territories of members of the combination or of the1
members of the transportation planning organization so that the rate of tax2
imposed pursuant to this part 6 within the territory of any single member3
of the combination or of the transportation planning organization is4
uniform. If the authority so elects, it shall submit a single ballot question5
that lists all of the different rates to the registered electors of all6
designated portions of the members of the combination or of the7
transportation planning organization in which the proposed sales or use8
tax is to be levied.9
(B) The tax imposed pursuant to this subsection (1)(j) is in10
addition to any other sales or use tax imposed pursuant to law. If a11
member of the combination or of the transportation planning organization12
is located within more than one authority, the sales or use tax, or both,13
authorized by this subsection (1)(j) shall not exceed two percent upon14
every transaction or other incident with respect to which a sales or use tax15
is levied by the state. 16
(C) The executive director of the department of revenue shall17
collect, administer, and enforce the sales or use tax to the extent feasible,18
in the manner provided in section 29-2-106 PURSUANT TO PART 2 OF19
ARTICLE 2 OF TITLE 29. The director shall make monthly distributions of20
the tax collections to the authority which shall apply the proceeds21
MONTHLY DISTRIBUTIONS RECEIVED FROM THE DEPARTMENT OF REVENUE22
PURSUANT TO SECTION 29-2-207 solely to the financing, construction,23
operation, or maintenance of regional transportation systems.24
(D) The department shall retain an amount not to exceed the total25
cost of the collection, administration, and enforcement and shall transmit26
the amount to the state treasurer, who shall credit the same to the regional27
025
-94- transportation authority sales tax fund, which fund is hereby created. The1
amounts so retained are hereby appropriated annually from the fund to the2
department to the extent necessary for the department's collection,3
administration, and enforcement of this part 6. Any money remaining in4
the fund attributable to taxes collected in the prior fiscal year shall be5
transmitted to the authority; except that, prior to the transmission to the6
authority of such money, any money appropriated from the general fund7
to the department for the collection, administration, and enforcement of8
the tax for the prior fiscal year shall be repaid. 9
SECTION 54. Applicability. This act applies to any taxable10
event occurring on or after July 1, 2025.11
SECTION 55. Act subject to petition - effective date. This act12
takes effect July 1, 2025; except that, if a referendum petition is filed13
pursuant to section 1 (3) of article V of the state constitution against this14
act or an item, section, or part of this act within the ninety-day period15
after final adjournment of the general assembly, then the act, item,16
section, or part will not take effect unless approved by the people at the17
general election to be held in November 2024 and, in such case, will take18
effect July 1, 2025, or on the date of the official declaration of the vote19
thereon by the governor, whichever is later.20
025
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