Colorado Senate Bill SB025 Enrolled / Bill

                    SENATE BILL 24-025
BY SENATOR(S) Bridges and Van Winkle, Priola, Zenzinger;
also REPRESENTATIVE(S) Kipp and Taggart, Boesenecker, Joseph,
Snyder, Vigil.
C
ONCERNING LOCAL GOVERNMENT SALES AND USE TAXES ADMINISTERED BY
THE DEPARTMENT OF REVENUE
, AND, IN CONNECTION THEREWITH,
REVISING, MODERNIZING, AND HARMONIZING VARIOUS STATE
STATUTES RELATING TO THE STATE
-ADMINISTRATION OF LOCAL
SALES AND USE TAX INTO ONE UNIFORM STATUTE
.
 
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, add with amended
and relocated provisions parts 2 and 3 to article 2 of title 29 as follows:
PART 2
DEPARTMENT OF REVENUE COLLECTION,
ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION
OF LOCAL GOVERNMENT SALES OR USE TAX
29-2-201.  Definitions. A
S USED IN THIS PART 2, UNLESS THE
NOTE:  This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. CONTEXT OTHERWISE REQUIRES :
(1)  "D
EPARTMENT" MEANS THE DEPARTMENT OF REVENUE .
(2)  "E
XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF
THE DEPARTMENT
.
(3)  "G
OVERNING BODY" MEANS THE GOVERNING BODY OF A
STATUTORY LOCAL GOVERNMENT
, HOME RULE JURISDICTION, OR SPECIAL
DISTRICT
.
(4)  "H
OME RULE JURISDICTION" MEANS ANY HOME RULE CITY, TOWN,
COUNTY, OR CITY AND COUNTY ORGANIZED PURSUANT TO ARTICLE XX OF
THE STATE CONSTITUTION
.
(5)  "L
IAISON" MEANS ANY PERSON DELEGATED BY THE GOVERNING
BODY TO COORDINATE WITH THE DEPARTMENT ON ANY SALES OR USE TAX
MATTERS
.
(6)  "R
ETAILER" OR "VENDOR" HAS THE SAME MEANING AS SET FORTH
IN SECTION 
39-26-102 (8).
(7)  "R
EQUESTING HOME RULE JURISDICTION " MEANS A HOME RULE
JURISDICTION THAT REQUESTS THAT THE DEPARTMENT COLLECT ITS SALES
TAX PURSUANT TO SECTION 
29-2-204.
(8)  "S
ALES OR USE TAX" INCLUDES THE:
(a)  C
OUNTY LODGING TAX IMPOSED PURSUANT TO SECTION
30-11-107.5;
(b)  M
ARKETING AND PROMOTION TAX IMPOSED PURS UANT TO
SECTION 
29-25-112 (1)(a);
(c)  V
ISITOR BENEFIT TAX IMPOSED PURSUANT TO SECTION 43-4-605
(1)(i.5);
(d)  P
REPAID WIRELESS 911 CHARGE IMPOSED PURSUANT TO SECTION
29-11-102.5;
PAGE 2-SENATE BILL 24-025 (e)  PREPAID WIRELESS TRS CHARGE IMPOSED PURSUANT TO SECTION
29-11-102.7; AND
(f)  PREPAID WIRELESS 988 CHARGE IMPOSED PURSUANT TO SECTION
27-64-103 (4)(b).
(9)  "S
PECIAL DISTRICT" MEANS ANY POLITICAL SUBDIVISION OF THE
STATE THAT IS NOT A HOME RULE JURISDICTION OR A STATUTORY LOCAL
GOVERNMENT WITH AUTHORITY TO IMPOSE A SALES OR USE TAX
.
(10)  "S
TATUTORY LOCAL GOVERNMENT " MEANS A COUNTY ,
MUNICIPALITY, CITY AND COUNTY , DISTRICT, OR OTHER POLITICAL
SUBDIVISION OF THE STATE OF 
COLORADO ORGANIZED OR ACTING PURS UANT
TO THE PROVISIONS OF TITLE 
29, TITLE 30, AND TITLE 31.
29-2-202.  Applicability. (1)  E
XCEPT AS PROVIDED IN SECTIONS
29-2-209 AND 29-2-211, THIS PART 2 APPLIES TO:
(a)  S
ALES OR USE TAX IMPOSED BY STATUTORY LOCAL
GOVERNMENTS
, SPECIAL DISTRICTS, OR REQUESTING HOME RULE
JURISDICTIONS THAT ARE COLLECTED
, ADMINISTERED, ENFORCED, AND
DISTRIBUTED BY THE DEPARTMENT
; AND
(b) (I)  THE COUNTY LODGING TAX IMPOSED PURSUANT TO SECTION
30-11-107.5;
(II)  T
HE MARKETING AND PROMOTION TAX IMPOSED PURSUANT TO
SECTION 
29-25-112 (1)(a);
(III)  T
HE VISITOR BENEFIT TAX IMPOSED PURSUANT TO SECTION
43-4-605 (1)(i.5);
(IV)  T
HE PREPAID WIRELESS 911 CHARGE IMPOSED PURSUANT TO
SECTION 
29-11-102.5;
(V)  T
HE PREPAID WIRELESS TRS CHARGE IMPOSED PURSUANT TO
SECTION 
29-11-102.7; AND
(VI)  THE PREPAID WIRELESS 988 CHARGE IMPOSED PURSUANT TO
SECTION 
27-64-103 (4)(b).
PAGE 3-SENATE BILL 24-025 (2)  EXCEPT WHERE SPECIFICALLY PROVIDED , AND EXCEPT FOR A
HOME RULE JURISDICTION
'S PARTICIPATION IN RESOLVING DISPUTES AS
DESCRIBED IN SECTION 
29-2-208 (2) AND (3), NOTHING IN THIS PART 2
APPLIES TO, AFFECTS, OR LIMITS THE POWERS OF HOME RULE JURISDICTIONS
TO IMPOSE
, ADMINISTER, OR ENFORCE THEIR LOCAL SALES OR USE TAX .
29-2-203.  Collection, administration, and enforcement of sales
or use tax. (1)  [Formerly 29-2-106 (1)] U
NLESS OTHERWISE PROVIDED IN
THIS PART 
2, the collection, administration, and enforcement of
 EXECUTIVE
DIRECTOR SHALL COLLECT
, ADMINISTER, ENFORCE, AND DISTRIBUTE any
countywide or any city or town
 sales OR USE tax adopted BY A STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE
JURISDICTION
 pursuant to this article shall be performed by the executive
director of the department of revenue in the same manner as the collection,
administration, and enforcement of the Colorado state sales tax. Unless
otherwise provided in this article, the provisions of AND USE TAX PURSUANT
TO
 article 26 of title 39. C.R.S., shall govern the collection, administration,and enforcement of sales taxes authorized under this article In collecting,
administering, and enforcing a sales tax authorized under this article, the
state sales tax authorized under part 1 of article 26 of title 39, C.R.S., or any
other sales tax imposed within the boundaries of a county, the executive
director of the department of revenue may enter into an intergovernmental
agreement with a county pursuant to the provisions of section 39-26-122.5,
C.R.S., to enhance systemic efficiencies in the collection of such taxes.
(2)  [Formerly the last sentence of 29-2-106 (3)(a)] Except as
provided in section 39-26-208, C.R.S., EACH STATUTORY LOCAL
GOVERNMENT SHALL COLLECT
, ADMINISTER, AND ENFORCE any use tax
imposed pursuant to section 29-2-109 shall be collected, administered, andenforced by the city, town, or county as provided by ordinance or resolution,
AND SHALL RESOLVE DISPUTES PURSUANT TO SECTION 29-2-302.
29-2-204. [Formerly 29-2-106 (4)(a)] Collection, administration,
and enforcement of home rule jurisdiction sales or use tax. (1)  The
executive director of the department of revenue shall, at no charge,
administer, collect, 
ENFORCE, and distribute the sales tax of any home rule
municipality
 JURISDICTION upon request of the governing body 	OR the
GOVERNING BODY'S DESIGNEE, of such municipality THE JURISDICTION,
REGARDLESS OF WHETHER THE PROVISIONS OF THE SALES TAX ORDINANCE
OF THE REQUESTING HOME RULE JURISDICTION APPLIES THE SALES TAX TO
PAGE 4-SENATE BILL 24-025 THE EXEMPTIONS LISTED IN SECTION 29-2-105 (1)(d)(I), IF:
(a)  If The provisions of the sales tax ordinance of said municipality
THE REQUESTING HOME RULE JURISDICTION , other than those provisions
relating to local procedures followed in adopting the ordinance, correspond
to the requirements of 
PART 1 OF this article for sales taxes imposed by
counties, towns, and cities STATUTORY LOCAL GOVERNMENTS ; AND
(b)  If No use tax is to be collected by the department of revenue
except as provided in section 39-26-208. C.R.S. and
(c)  Whether or not the ordinance applies the sales tax to the
exemptions listed in section 29-2-105 (1)(d)(I).
(2)  When the governing body of any home rule municipality
JURISDICTION, OR THE GOVERNING BODY 'S DESIGNEE, requests THAT the
department of revenue to administer, collect, ENFORCE, and distribute the
sales tax of said municipality as specified in subparagraph (I) of this
paragraph (a), said governing body THE HOME RULE JURISDICTION AS
SPECIFIED IN SUBSECTION 
(1) OF THIS SECTION, THE GOVERNING BODY, OR
THE GOVERNING BODY
'S DESIGNEE, shall certify to the executive director of
the department a true copy of the home rule municipality's JURISDICTION'S
sales tax ordinance AS SPECIFIED IN SECTION 29-2-205.
29-2-205.  Notice requirements - effective and applicability dates
- definition. (1) (a)  [Formerly section 29-2-106 (7)] For the purpose of the
administration by the state of the provisions of this article, as well as any
other state or federal program, each county, home rule county, statutory
town or city, home rule town or city, city and county, or territorial charter
town or city HOME RULE JURISDICTION shall file pursuant to section
29-2-110, with the executive director of the department of revenue a copy
of each sales or use tax ordinance or resolution, or any amendment thereto,
no later than ten
 FORTY-FIVE days after the BEFORE ITS effective date.
thereof. A copy of any sales or use tax ordinance or resolution in effect on
March 11, 1982, shall be filed no later than July 1, 1982. The failure to file
a copy of any such ordinance or resolution shall not give rise to any claim
for refund by any taxpayer, other than for overpayment which is determined
to be allowable under such ordinance or resolution.
(b)  N
OTWITHSTANDING ANY LAW TO THE CONTRARY , WHEN A
PAGE 5-SENATE BILL 24-025 STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME
RULE JURISDICTION BY ORDINANCE OR RESOLUTION IMPOSES A NEW SALES
OR USE TAX THAT THE DEPARTMENT WILL COLLECT PURSUANT TO THIS PART
2, OR MAKES ANY CHANGE TO ITS EXISTING SALES OR USE TAX THAT WILL
AFFECT THE DEPARTMENT
'S COLLECTION PURSUANT TO THIS PART 2, THE
STATUTORY LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME
RULE JURISDICTION SHALL PROVIDE THE DEPARTMENT WITH WRITTEN NOTICE
OF THE ORDINANCE OR RESOLUTION IMPOSING THE NEW SALES OR USE TAX
OR CHANGES TO THE EXISTING SALES OR USE TAX IMPOSITION ALONG WITH
A COPY OF THE ORDINANCE OR RESOLUTION NO LATER THAN FORTY
-FIVE
DAYS BEFORE ITS EFFECTIVE DATE
. THE FAILURE TO PROVIDE WRITTEN
NOTICE AND A COPY OF THE ORDINANCE OR RESOLUTION DOES NOT GIVE RISE
TO ANY CLAIM FOR REFUND BY ANY TAXPAYER OTHER THAN FOR AN
OVERPAYMENT ALLOWED PURSUANT TO THE ORDINANCE OR RESOLUTION
.
(c)  N
OTWITHSTANDING ANY LAW TO THE CONTRARY , WHEN A
STATUTORY LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME
RULE JURISDICTION BY ELECTION IMPOSES A SALES OR USE TAX THAT THE
DEPARTMENT WILL COLLECT PURSUANT TO THIS PART 
2 OR MAKES ANY
CHANGE TO ITS EXISTING SALES OR USE TAX THAT WILL AFFECT THE
DEPARTMENT
'S COLLECTION PURSUANT TO THIS PART 2, THE STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE
JURISDICTION SHALL PROVIDE THE DEPARTMENT WITH WRITTEN NOTICE OF
THE ORDINANCE OR RESOLUTION SUBMITTING THE QUESTION TO THE
REGISTERED ELECTORS AT A GENERAL OR SPECIAL ELECTION
, INCLUDING A
COPY OF THE ORDINANCE OR RESOLUTION AND A COPY OF THE MEASURE
THAT WILL APPEAR ON THE BALLOT
, NO LATER THAN FOURTEEN DAYS AFTER
THE ADOPTION OF THE ORDINANCE OR RESOLUTION
. THE FAILURE TO
PROVIDE WRITTEN NOTICE
, THE COPY OF THE ORDINANCE OR RESOLUTION ,
AND THE COPY OF THE MEASURE THAT WILL APPEAR ON THE BALLOT DOES
NOT GIVE RISE TO ANY CLAIM FOR REFUND BY ANY TAXPAYER OTHER THAN
FOR AN OVERPAYMENT ALLOWED PURSUANT TO THE ORDINANCE OR
RESOLUTION
.
(2)  [Formerly section 29-2-106 (2)] E
XCEPT AS PROVIDED IN
SUBSECTION 
(4) OF THIS SECTION, the effective date
 APPLICABILITY of any
countywide sales tax or city or town sales tax adopted under the provisions
of this article NEW SALES OR USE TAX OR ANY CHANGE TO AN EXISTING
SALES OR USE TAX IMPOSED BY A STATUTORY LOCAL GOVERNMENT
, SPECIAL
DISTRICT
, OR REQUESTING HOME RULE JURISDICTION shall be either January
PAGE 6-SENATE BILL 24-025 1 or July 1 following the DATE OF ENACTMENT OF THE ORDINANCE OR
RESOLUTION
, OR EITHER JANUARY 1 OR JULY 1 FOLLOWING THE date of the
election in which such county
 THE sales OR USE tax proposal OR CHANGE is
approved. and notice of the adoption of any county sales tax proposal shall
be submitted by the county clerk and recorder or by the clerk of the city
council or board of trustees of a city or town to the executive director of the
department of revenue at least forty-five days prior to the effective date of
such tax. If such a THE DEPARTMENT DOES NOT RECEIVE THE WRITTEN
NOTICE BY THE DEADLINES DESCRIBED IN SUBSECTION
 (1)(b) AND (1)(c) OF
THIS SECTION
, THE sales OR USE tax proposal OR CHANGE is approved at an
election held less than forty-five days prior to the January 1 or July 1
following the date of election, such tax shall not be effective APPLY until the
next succeeding January 1 or July 1 
THAT IS AT LEAST FORTY-FIVE DAYS
AFTER THE DEPARTMENT RECEIVES THE WRITTEN NOTICE
.
(3)  F
OR PURPOSES OF THIS SECTION, "CHANGE" MEANS:
(a)  A
 CHANGE TO THE SALES OR USE TAX BASE, THE ADOPTION OF A
NEW SALES OR USE TAX EXEMPTION
, THE AMENDMENT OR REPEAL OF AN
EXISTING SALES OR USE TAX EXEMPTION
, OR, FOR A STATUTORY LOCAL
GOVERNMENT OR REQUESTING HOME RULE JURISDICTION
, THE EXPRESS
INCLUSION OF ANY OF THE EXEMPTIONS LISTED IN SECTION 
29-2-105
(1)(d)(I);
(b)  T
HE EXPIRATION OF AN EXISTING SALES OR USE TAX OR SALES OR
USE TAX EXEMPTION
;
(c)  A
 CHANGE TO THE SALES OR USE TAX RATE;
(d)  A
 CHANGE TO THE GEOGRAPHIC BOUNDARY OF THE STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE
JURISDICTION
, INCLUDING BOTH NEW OR AMENDED BOUNDARIES ;
(e)  A
 STATUTORY LOCAL GOVERNMENT 'S TRANSITION TO A
SELF
-COLLECTING HOME RULE JURISDICTION ;
(f)  A
 REQUESTING HOME RULE JURISDICTION 'S TRANSITION TO A
SELF
-COLLECTING HOME RULE JURISDICTION ;
(g)  A
 SELF-COLLECTING HOME RULE JURISDICTION 'S TRANSITION TO
PAGE 7-SENATE BILL 24-025 A REQUESTING HOME RULE JURISDICTION ;
(h)  A
 CHANGE IN THE STATUTORY LOCAL GOVERNMENT 'S,
REQUESTING HOME RULE JURISDICTION 'S, OR SPECIAL DISTRICT 'S
DISTRIBUTION FORMULA
;
(i)  T
HE IMPOSITION OF A VENDOR FEE OR THE AMENDMENT TO AN
EXISTING VENDOR FEE ALLOWED PURSUANT TO SECTION 
29-2-206; OR
(j)  ANY OTHER CHANGE THAT WILL AFFECT THE COLLECTION ,
ADMINISTRATION, ENFORCEMENT, OR DISTRIBUTION OF SALES OR USE TAX
PURSUANT TO THIS PART 
2 OR AS DESCRIBED IN RULES PROMULGATED BY THE
DEPARTMENT PURSUANT TO SECTION 
29-2-216.
(4) (a)  F
OR PURPOSES OF THIS PART 2, THE APPLICABILITY OF A SALES
OR USE TAX IMPOSED AS A RESULT OF A CHANGE TO A STATUTORY LOCAL
GOVERNMENT
'S GEOGRAPHIC BOUNDARY IS DETERMINED PURSUANT TO
SECTION 
30-6-109.7 AND PART 12 OF ARTICLE 31 OF TITLE 31.
(b) (I)  A
 SPECIAL DISTRICT OR REQUESTING HOME RULE JURISDICTION
THAT CHANGES ITS BOUNDARIES THROUGH USE OF ITS ANNEXATION
AUTHORITY SHALL FILE A COPY OF THE ANNEXATION MAP AND A COPY OF
THE ANNEXATION ORDINANCE OR RESOLUTION WITH THE DEPARTMENT IN
THE FORM AND MANNER REQUIRED BY THE DEPARTMENT
.
(II)  T
HE SPECIAL DISTRICT OR REQUESTING HOME RULE
JURISDICTION
'S SALES OR USE TAX IN THE ANNEXED AREA APPLIES
BEGINNING ON THE NEXT 
JANUARY 1 OR JULY 1 FOLLOWING THE
DEPARTMENT
'S RECEIPT OF THE ANNEXATION MAP AND ANNEXATION
ORDINANCE OR RESOLUTION SO LONG AS THE ANNEXATION MAP AND
ANNEXATION RESOLUTION ARE RECEIVED BY THE DEPARTMENT NO LATER
THAN FORTY
-FIVE DAYS BEFORE THE JANUARY 1 OR JULY 1. IF THE
ANNEXATION MAP AND ANNEXATION RESOLUTION ARE NOT RECEIVED BY
THE DEPARTMENT AS SPECIFIED IN THIS SUBSECTION
 (4)(b)(II), THEN THE
SALES OR USE TAX IN THE ANNEXED AREA DOES NOT APPLY UNTIL THE NEXT
SUCCEEDING 
JANUARY 1 OR JULY 1.
(c)  U
PON RECEIVING AN ANNEXATION ORDI NANCE AND MAP
PURSUANT TO SUBSECTION
 (4) OF THIS SECTION, THE DEPARTMENT SHALL
COMMUNICATE WITH ANY TAXING ENTITIES AFFECTED BY THE ANNEXATION
PAGE 8-SENATE BILL 24-025 IN ORDER TO FACILITATE THE ADMINISTRATION AND COLLECTION OF SALES
OR USE TAX IN THE ANNEXED AREA AND TO IDENTIFY ALL RETAILERS
AFFECTED BY THE ANNEXATION
. THE DEPARTMENT SHALL MAKE COPIES OF
THE ANNEXATION MAP AND ANNEXATION RESOLUTION AVAILABLE TO ALL
TAXING ENTITIES IN THE STATE
.
29-2-206.  Vendor fee. (1)  A
 STATUTORY LOCAL GOVERNMENT ,
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION MAY ALLOW BY
ORDINANCE OR RESOLUTION A RETAILER THAT COLLECTS AND REMITS ITS
SALES OR USE TAX TO RETAIN A PERCENTAGE
, AS FIXED BY THE STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE
JURISDICTION
, OF THE AMOUNT REMITTED TO COVER THE VENDOR 'S EXPENSE
IN COLLECTING AND REMITTING THE STATUTORY LOCAL GOVERNMENT
,
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION'S SALES OR USE
TAX
; EXCEPT THAT:
(a)  A
 STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR
REQUESTING HOME RULE JURISDICTION SHALL NOT IMPOSE ANY KIND OF
LIMIT
, OTHER THAN THE PERCENTAGE FIXED AS AUTHORIZED BY THIS
SUBSECTION 
(1), ON THE AMOUNT OF SALES OR USE TAX THAT A VENDOR
MAY RETAIN
; AND
(b)  THE PROVISIONS OF SECTION 39-26-105 (1)(c)(III) APPLY IF A
RETAILER IS DELINQUENT IN REMITTING THE STATUTORY LOCAL
GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION
SALES OR USE TAX
.
29-2-207.  Distributions. (1)  [Formerly the first two sentences of
29-2-106 (3)(a)] The executive director, of the department of revenue shall,
at no charge, except as provided in paragraph (b) of this subsection (3),
administer, collect, and distribute any sales tax imposed in conformity with
this article. The executive director shall make monthly distributions of sales
OR USE tax collections to the appropriate official LIAISON in each county and
in each incorporated city or town in the amount determined under the
distribution formula established in accordance with this article. STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, AND REQUESTING HOME RULE
JURISDICTION
.
(2) [Formerly 29-2-106 (10)] (a)  If any sales 
OR USE tax to be
distributed pursuant to this section
 PART 2 is not distributed within sixty
PAGE 9-SENATE BILL 24-025 days after the processing date, THE DEPARTMENT SHALL ADD interest shall
be added to the undistributed amount from the sixtieth day after the
processing date until the date such THAT THE sales OR USE tax is distributed.
The rate of said interest shall be IS equal to the average rate, rounded to
one-thousandth of a percent, being earned by the investment of moneys
MONEY in the state treasury for the same period.
(b)  The provisions of this subsection (10) shall apply only to sales
tax collected by the department of revenue with a processing date occurring
on or after January 1, 2001. The provisions of this subsection (10) shall
SUBSECTION (2) DO not apply in the event that IF the distribution of sales OR
USE
 tax was delayed as a result of unforseen
 UNFORESEEN circumstances or
caused primarily by an entity other than the department, of revenue. Such
determination WHICH DETERMINATION THE DEPARTMENT shall be made
MAKE in good faith. by the department.
29-2-208.  Dispute resolution. (1)  E	XCEPT AS OTHERWISE PROVIDED
IN THIS PART 
2, DISPUTES REGARDING SALES OR USE TAX COLLECTED BY THE
DEPARTMENT UNDER THIS PART 
2 ARE RESOLVED IN THE SAME MANNER AS
THE COLLECTION
, ADMINISTRATION, AND ENFORCEMENT OF STATE SALES
TAX UNDER ARTICLE 
26 OF TITLE 39, INCLUDING ANY RELEVANT SECTIONS
OF PART 
1 OF ARTICLE 21 OF TITLE 39.
(2) (a)  I
F, IN THE COURSE OF A CASE OR CLAIM ARISING UNDER THIS
PART 
2, OR UNDER ARTICLE 21 OF TITLE 39, A TAXPAYER OR THE EXECUTIVE
DIRECTOR ASSERTS THAT ALL OR PART OF A SALES OR USE TAX ASSESSMENT
OR REFUND CLAIM HAS BEEN ERRONEOUSLY PAID TO THE STATE OR TO
ANOTHER STATUTORY LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR HOME
RULE JURISDICTION
, THEN, SUBJECT TO THE REQUIREMENTS SET FORTH IN
SUBSECTION
 (2)(b) OF THIS SECTION:
(I)  N
EITHER THE TAXPAYER NOR THE EXECUTIVE DIRECTOR NEEDS
TO FILE A CLAIM FOR REFUND WITH THE JURISDICTION THAT ERRONEOUSLY
RECEIVED THE SALES OR USE TAX
;
(II)  T
HE EXECUTIVE DIRECTOR MAY ORDER PAYMENT FROM THE
JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE TAX IN THE
AMOUNT ERRONEOUSLY PAID
, WITH INTEREST, IF APPLICABLE, PURSUANT TO
SECTION 
39-21-110, TO THE CORRECT JURISDICTION, OR TO THE TAXPAYER,
AS THE CASE MAY BE;
PAGE 10-SENATE BILL 24-025 (III)  NOTWITHSTANDING SECTION 29-2-209, THE PERIODS OPEN OR
CLOSED TO ASSESSMENT OR REFUND UNDER THE ORDINANCE OR RESOLUTION
OF ANY STATUTORY LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR HOME RULE
JURISDICTION
; UNDER SECTIONS 39-21-107 (1), 39-26-125, 39-26-210, AND
39-26-703; OR UNDER AN INTERGOVERNMENTAL TRANSFER AGREEMENT
MAY NOT BAR ANY OF THE REMEDIES SET FORTH IN THIS SUBSECTION
 (2)(a);
(IV)  T
HE TAXPAYER SHALL RECEIVE A CREDIT AGAINST ANY
ASSESSED SALES OR USE TAX DUE UP TO THE AMOUNT ORDERED TO BE PAID
BY THE JURISDICTION THAT ERRONEOUSLY RECEIVED THE SALES OR USE TAX
;
AND
(V)  THE EXECUTIVE DIRECTOR MAY WAIVE , FOR GOOD CAUSE
SHOWN
, ANY PENALTIES ASSESSED THEREON, OR ANY INTEREST ASSESSED IN
EXCESS OF THE AMOUNT PAID
, IF ANY, BY THE JURISDICTION THAT
ERRONEOUSLY RECEIVED THE SALES OR USE TAX PURSUANT TO SUBSECTION
(2)(a)(II) OF THIS SECTION.
(b)  I
F THE EXECUTIVE DIRECTOR DETERMINES UNDER THIS
SUBSECTION 
(2) THAT THE DISPUTED TAX WAS PAID TO A HOME RULE
JURISDICTION THAT IS NOT A REQUESTING HOME RULE JURISDICTION
, THEN
THE EXECUTIVE DIRECTOR SHALL HOLD A HEARING AS DESCRIBED IN PART 
3
OF THIS ARTICLE 2 AND THE HOME RULE JURISDICTION THAT IS NOT A
REQUESTING HOME RULE JURISDICTION SHALL BE JOINED AS A PARTY TO THE
HEARING AS DESCRIBED IN SECTION 
29-2-302 (5).
(3)  I
F A TAXPAYER CLAIMS OR THE EXECUTIVE DIRECTOR FINDS THAT
ALL OR PART OF A SALES OR USE TAX DUE TO A HOME RULE JURISDICTION
THAT IS NOT A REQUESTING HOME RULE JURISDICTION HAS BEEN PAID TO THE
STATE OR TO A STATUTORY LOCAL GOVERNMENT
, A REQUESTING HOME RULE
JURISDICTION
, OR A SPECIAL DISTRICT, AND THE EXECUTIVE DIRECTOR
MAKES A DETERMINATION TO THIS EFFECT
, THEN THE DEPARTMENT SHALL
FORWARD THOSE FUNDS DIRECTLY TO THE HOME RULE JURISDICTION WITHIN
THIRTY DAYS OF THE EXECUTIVE DIRECTOR
'S DETERMINATION WITH
INTEREST
, AS PROVIDED IN SECTION 39-21-110.
29-2-209.  [Formerly 29-2-106 (8)] Uniform collection procedures
for home rule jurisdictions. Each home rule city, town, and city and
county JURISDICTION shall follow, and conform its ordinances where
necessary to, the statute of limitations applicable to the enforcement of state
PAGE 11-SENATE BILL 24-025 sales and OR use tax collections, the statute of limitations applicable to
refunds of state sales and OR use taxes, the amount of penalties and interest
payable on delinquent remittances of state sales and OR use taxes, and the
posting of bonds pursuant to section 39-21-105. C.R.S.
29-2-210.  Remittance of tax - GIS - vendor held harmless. A	NY
VENDOR MAY USE THE 
GIS DATABASE AND BE HELD HARMLESS AS
DESCRIBED IN SECTION 
39-26-105.2 WHEN COLLECTING AND REMITTING
SALES OR USE TAX TO THE DEPARTMENT PURSUANT TO THIS PART 
2.
29-2-211.  [Formerly 29-2-106 (3)(b)] Sales or use tax on motor
vehicles. The executive director is hereby authorized to contract and enter
into agreements with the county clerk and recorder and municipalities
 HOME
RULE JURISDICTIONS
 for the collection of state, county, and city or town use
taxes upon motor vehicles, and the county clerk and recorder may charge
and retain a fee as the director may approve to fully cover the cost of such
collection by the county clerk and recorder.
29-2-212.  [Formerly 29-2-106 (3)(c)] Qualified purchasers. (1)  A
qualified purchaser may provide a direct payment permit number issued
pursuant to section 39-26-103.5 C.R.S.,
 to any vendor or retailer that is
liable and responsible for collecting and remitting any countywide sales tax
or city or town sales STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT,
OR REQUESTING HOME RULE JURISDICTION SALES OR USE tax imposed on any
sale made to the qualified purchaser pursuant to the provisions of this article
ARTICLE 2. A vendor or retailer that has received in good faith from a
qualified purchaser a direct payment permit number shall not be liable or
responsible for collection and remittance of any sales 
OR USE tax imposed
on such sale that is paid for directly from such qualified purchaser's funds
and not the personal funds of any individual.
(2)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales 
OR USE tax imposed on any sale made to the qualified purchaser
pursuant to this article
 ARTICLE 2 in the same manner as liability would be
imposed on a qualified purchaser for state sales 
OR USE tax pursuant to
section 39-26-105 (5).
29-2-213.  Coordination. E
ACH STATUTORY LOCAL GOVERNMENT ,
SPECIAL DISTRICT, AND REQUESTING HOME RULE JURISDICTION SHALL
PAGE 12-SENATE BILL 24-025 DESIGNATE ONE OR MORE LIAISONS WHO SHALL COORDINATE WITH THE
DEPARTMENT REGARDING THE COLLECTION OF ITS SALES OR USE TAX
. THIS
COORDINATION MAY INCLUDE THE LIAISON IDENTIFYING BUSINESSES
ELIGIBLE TO COLLECT THE SALES OR USE TAX IN ITS JURISDICTION AND ANY
OTHER ADMINISTRATIVE DETAILS IDENTIFIED BY THE DEPARTMENT
.
29-2-214.  [Formerly 39-26-122.5] Enhanced efficiencies -
intergovernmental agreements - legislative declaration. (1)  The general
assembly hereby finds and declares that:
(a)  It is in the best interest of the state, local governments
STATUTORY LOCAL GOVERNMENTS , SPECIAL DISTRICTS, REQUESTING HOME
RULE JURISDICTIONS
, and taxpayers to have sales OR USE tax collected in the
most efficient and effective manner feasible;
(b)  Sales 
OR USE taxes can be administered and collected most
efficiently when the governmental entities that collect the taxes cooperate
and share responsibilities to collect and distribute revenues from the taxes;
(c)  The administrative burden on taxpayers is lessened when
governmental entities cooperate and agree on the processes used to
administer and collect sales 
OR USE taxes;
(d)  Broad authority and precedent exist for governmental entities to
operate more efficiently and effectively by contracting with each other to
cooperate in carrying out their respective responsibilities;
(e)  The purpose of this section is to encourage the state to work
cooperatively with counties and other local governments
 STATUTORY LOCAL
GOVERNMENTS
, SPECIAL DISTRICTS, AND REQUESTING HOME RULE
JURISDICTIONS
 in the administration and collection of sales OR USE taxes in
the state to enhance efficiencies and procedures for the benefit of both the
department of revenue and STATUTORY local governments, SPECIAL
DISTRICTS
, AND REQUESTING HOME RULE JURISDICTIONS .
(2)  The executive director of the department of revenue
 may enter
into an intergovernmental agreement with any county STATUTORY LOCAL
GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION
for the purpose of enhancing the systemic efficiencies and procedures used
in the collection of state and local sales 
OR USE taxes. Such agreement shall
PAGE 13-SENATE BILL 24-025 be entered into on behalf of and for the benefit of both the county
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME
RULE JURISDICTION
 and the department. In addition, a municipality may be
included as a party to the agreement to further the same efficiencies and
procedures to be enhanced by the agreement between the executive director
and a county. The agreement may allow the parties to share in providing any
function or service lawfully authorized to each of the parties, including the
sharing of costs, information, or duties related to the collection of sales 
OR
USE
 taxes within the boundaries of the county.
(3)  The executive director of the department of revenue shall
annually provide information to the finance committees of the house of
representatives and the senate, or any successor committees, on any
agreements entered into in accordance with the provisions of this section
and any enhanced effectiveness or procedures that have been achieved as
result of the agreements. Such information shall be incorporated into an
existing report provided on annual basis by the executive director to the
committees.
29-2-215.  Information sharing. (1)  [Formerly 29-2-106 (4)(b)]
N
OTWITHSTANDING THE PROVISIONS OF SECTION 39-21-113, the executive
director of the department of revenue
 shall furnish the governing body
LIAISON of each municipality and county STATUTORY LOCAL GOVERNMENT ,
SPECIAL DISTRICT, AND REQUESTING HOME RULE JURISDICTION WITH a
monthly listing of all returns filed by the retailers in such municipality or
county THEIR JURISDICTION. The governing body of such municipality or
county LIAISON OF EACH STATUTORY LOCAL GOVERNMENT , SPECIAL
DISTRICT
, AND REQUESTING HOME RULE JURISDICTION shall notify the
executive director of the department of revenue
 of any retailers omitted
from this THE listing as soon as practicable, but in no event more than one
hundred eighty days after receiving said THE monthly listing. Failure of the
governing body of such municipality or county LIAISON to notify the
executive director of the department of revenue of any omitted retailers,
within such THE period, shall preclude the municipality or county
PRECLUDES THE STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR
REQUESTING HOME RULE JURISDICTION
 from making any further claims
based upon such omissions. Neither the executive director of the departmentof revenue nor any municipality or county NOR ANY STATUTORY LOCAL
GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION
shall be held liable for any omissions which
 THAT have not been called to
PAGE 14-SENATE BILL 24-025 the executive director's attention within this THE period.
(2)  [Formerly 29-2-106 (4)(c)(I)] Notwithstanding the provisions
of section 39-21-113, the executive director of the department of revenue
shall report monthly to each municipality and county STATUTORY LOCAL
GOVERNMENT
, SPECIAL DISTRICT, AND REQUESTING HOME RULE
JURISDICTION
 for which the department of revenue
 collects a sales OR USE
tax information identifying licensed vendors within the municipality or
county BOUNDARIES OF THE STATUTORY LOCAL GOVERNMENT , SPECIAL
DISTRICT
, OR REQUESTING HOME RULE JURISDICTION, including the licensing
information required by section 39-26-802.9 (3), and, where the chiefadministrative officer or his designee STATUTORY LOCAL GOVERNMENT ,
SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION has executed
a memorandum of understanding with the department of revenue providing
for control of confidential data, the status of each vendor's account
including the amount of such municipality's or county's
 sales OR USE tax
collected and paid by each such vendor. The executive director of the
department may, in his THE EXECUTIVE DIRECTOR'S discretion, provide
additional information to a municipality or county STATUTORY LOCAL
GOVERNMENT
, SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION
concerning collection and administration of such municipality's or county'sITS sales OR USE tax if such a memorandum has been executed.
(3)  [Formerly 29-2-106 (6)] N
OTWITHSTANDING THE PROVISIONS
OF SECTION 
39-21-113, the executive director of the department of revenue
may, in the executive director's discretion, exchange information with the
proper official of any home rule city JURISDICTION that imposes a sales and
OR use tax relative to gross sales reported, changes in gross sales resulting
from audits, and other information concerning licensed vendors making
retail sales within the 
HOME RULE jurisdiction, of the home rule city,
including the licensing information required by section 39-26-802.9 (3).
(4)  [Formerly 29-2-106 (4)(c)(II)] Except in accordance with 
A
judicial order or as otherwise provided by law, no official or employee
 AN
OFFICIAL
, EMPLOYEE, OR ATTORNEY of a municipality or county
 STATUTORY
LOCAL GOVERNMENT
, SPECIAL DISTRICT, OR HOME RULE JURISDICTION
receiving sales OR USE tax information from the department of revenuepursuant to this paragraph (c) PART 2 shall NOT divulge or make known to
any person 
WHO IS not an official or employee
 OFFICIAL, EMPLOYEE, OR
ATTORNEY
 of such municipality or county
 THE STATUTORY LOCAL
PAGE 15-SENATE BILL 24-025 GOVERNMENT, SPECIAL DISTRICT, OR REQUESTING HOME RULE JURISDICTION
any information which THAT identifies or permits the identification of the
amount of sales 
OR USE taxes collected or paid by any individual licensed
vendor. The municipal or county officials or employee
s AN OFFICIAL,
EMPLOYEE, OR ATTORNEY charged with the custody of such THE sales OR
USE
 tax information shall not be required to produce any such information
in any action or proceeding in any court except in an action or proceeding
under the provisions of this article to which the municipality or county
STATUTORY LOCAL GOVERNMENT , SPECIAL DISTRICT, OR REQUESTING HOME
RULE JURISDICTION
 having custody of the information is a party, in which
event the court may require the production of, and may admit in evidence,
so much of said
 THE sales OR USE tax information as is pertinent to the
action or proceeding. Any municipal or county official or employee
OFFICIAL, EMPLOYEE, OR ATTORNEY who willfully violates any of the
provisions of this paragraph (c) SUBSECTION (2) is guilty of a misdemeanor
and, upon conviction thereof, shall be punished by a fine of not more than
one thousand dollars, and shall be dismissed from office.
29-2-216.  Department rulemaking. T
HE EXECUTIVE DIRECTOR
MAY PROMULGATE RULES TO CARRY OUT THE PROVISIONS OF THIS PART 
2.
PART 3
DISPUTE RESOLUTION FOR SALES OR USE TAX
SELF-COLLECTED BY LOCAL GOVERNMENTS
29-2-301.  Definitions. A
S USED IN THIS PART 3, UNLESS THE
CONTEXT OTHERWISE REQUIRES
:
(1)  "D
EPARTMENT" MEANS THE DEPARTMENT OF REVENUE .
(2)  "E
XECUTIVE DIRECTOR" MEANS THE EXECUTIVE DIRECTOR OF
THE DEPARTMENT
.
(3)  "L
OCAL GOVERNMENT " MEANS HOME RULE AND STATUTORY
CITIES
, TOWNS, CITIES AND COUNTIES, AND COUNTIES.
29-2-302.  [Formerly 29-2-106.1] Deficiency notice and dispute
resolution for locally collected sales or use tax - legislative declaration.
(1)  The general assembly hereby finds, determines, and declares that the
PAGE 16-SENATE BILL 24-025 enforcement of sales and OR use taxes can affect persons and entities across
the jurisdictional boundaries of taxing jurisdictions and that dispute
resolution is a matter of statewide concern for which the procedures set
forth in this section shall
 PART 3 MUST be applied uniformly throughout the
state. I
N FACT, THE COLORADO SUPREME COURT RELIED ON THIS
DECLARATION IN 
WALGREEN CO. V. CHARNES, 819 P.2D 1039 (COLO. 1991),
TO HOLD THAT APPEALS TAKEN FROM LOCALLY IMPOSED AND COLLECTED
SALES OR USE TAXES
, INCLUDING THOSE IMPOSED AND COLLECTED BY A
HOME RULE JURISDICTION
, ARE GOVERNED BY THE PROCEDURES THAT HAVE
BEEN RELOCATED TO THIS PART 
3.
(2) (a)  When a local government asserts that sales or use taxes are
due in an amount greater than the amount paid by a taxpayer, such
 THE local
government shall mail a deficiency notice to the taxpayer by certified mail.
The deficiency notice shall MUST state the additional local sales and OR use
taxes due. The deficiency notice shall MUST contain notification, in clear
and conspicuous type, of the time limit to file a protest to the notice and that
the taxpayer has the right to elect a hearing on the deficiency pursuant to
subsection (3) of this section. Any protest to the deficiency notice shall
MUST be filed with the local government within thirty days after the date of
the notice.
(b)  The taxpayer shall also have the right to elect a hearing pursuant
to subsection (3) of this section on a local government's denial of such THE
taxpayer's claim for a refund of sales or use tax paid.
(c)  The taxpayer shall request the hearing pursuant to subsection (3)
of this section within thirty days after the taxpayer's exhaustion of local
remedies. For purposes of this paragraph (c)
 SUBSECTION (2)(c),
"exhaustion of local remedies" means that one of the following events has
occurred:
(I)  The taxpayer has timely requested in writing a hearing before the
local government and such
 THE local government has held such THE hearing
and issued a final decision. thereon. Such THE hearing, if any, shall MUST
be held and any decision thereon MUST BE issued within one hundred eighty
days after the taxpayer's request in writing therefor WRITTEN REQUEST FOR
HEARING
 or within such further time as
 ANY ADDITIONAL TIME THAT the
taxpayer and 
THE local government may agree upon in writing.
PAGE 17-SENATE BILL 24-025 (II)  The taxpayer and local government agree in writing that no
hearing before the local government will be held, or that no final decision
will issue from the local government. Such THE LOCAL GOVERNMENT WILL
NOT ISSUE A FINAL DECISION
. THE written agreement shall
 MUST state that
the taxpayer exhausted local remedies in accordance with this section, shall
MUST identify the date of such THE exhaustion, and shall MUST advise the
taxpayer of the right to pursue further review pursuant to subsection (3) or
(8) of this section within thirty days after such
 THE exhaustion.
(III)  One hundred eighty days or more after the date of the taxpayer's
request for a hearing, the local government notifies the taxpayer in writing
that the local government does not intend to conduct a hearing. In such
instance, the written notification shall
 MUST also state that the taxpayer
exhausted local remedies in accordance with this section, that such THE
exhaustion occurred on the date of the written notification, and that the	taxpayer may pursue further review pursuant to subsection (3) or (8) of this	section within thirty days after such
 THE exhaustion.
(d)  In the event IF the taxpayer has timely requested in writing a
hearing before the local government and none of the events described in
paragraph (c) of this subsection (2)
 SUBSECTION (2)(c) OF THIS SECTION
have occurred, the taxpayer may request a hearing pursuant to subsection	(3) of this section at any time after the period prescribed in subparagraph (I)
of paragraph (c) of this subsection (2) SUBSECTION (2)(c)(I) OF THIS
SECTION
.
(e)  Any hearing before a local government shall be
 IS informal and
no transcript, rules of evidence, or filing of briefs shall be IS required; but
the taxpayer may elect to submit a brief, in which case the local government
may submit a brief. B
Y AGREEMENT OF ALL PARTIES TO THE HEARING , THE
HEARING MAY BE CANCELED AND THE MATTER MAY BE DETERMINED BY THE
LOCAL GOVERNMENT OFFICIAL UPON WRITTEN BRIEFS SUBMITTED BY THE
PARTIES IN THE SAME MANNER AS PROVIDED IN SECTION 
39-21-103 (7) AND
(8).
(3) (a)  If a taxpayer satisfies the requirements of paragraph (c) of
subsection (2) SUBSECTION (2)(c) of this section, the taxpayer may request
THAT the executive director of the department of revenue to conduct a
hearing on such THE deficiency notice or claim for refund, and such request
shall be made and such hearing shall IF REQUESTED, THE HEARING MUST be
PAGE 18-SENATE BILL 24-025 conducted in the same manner as set forth in section 39-21-103. C.R.S. Any
local government to which the deficiency notice being appealed claims
taxes are due, or, in the case of a claim for refund, the local government that
denied such
 THE claim, shall MUST be notified by the executive director that
a hearing is scheduled and shall MUST be allowed to participate in the
hearing as a party.
(b) (I)  E
XCEPT AS PROVIDED IN SUBSECTION (3)(b)(II), if the
taxpayer requests a hearing before the executive director, then the local
government whose decision is being appealed may not require a bond or
payment of tax in lieu thereof.
(II)  but such
 THE local government may require a bond or payment
of tax in lieu thereof filed with and payable to the local government in the
manner provided in section 39-21-111 C.R.S.,
 prior to the hearing before
such THE local government or the executive director if either:
(A)  such THE local government reasonably finds that collection of
the tax will be jeopardized by delay; or 
(B)  The taxpayer requests a postponement of the hearing before
such THE local government or the executive director, other than on account
of UNLESS THE TAXPAYER CAN SHOW THAT THE POSTPONEMENT IS
NECESSARY DUE TO
 a death, physical illness or injury, or catastrophe, which
substantially impairs the taxpayer's ability to present his
 THEIR case.
(III)  In the event IF that payment of the tax or posting of a bond is
required by the local government 
PURSUANT TO SUBSECTION (3)(b)(II) OF
THIS SECTION
, the taxpayer, after payment of the tax or posting of the bond,
may appeal such decision of
 the local government GOVERNMENT'S DECISION
REGARDING THE DEFICIENCY NOTICE OR CLAIM FOR REFUND
 to the executive
director and 
THE EXECUTIVE DIRECTOR shall be granted
 GRANT an expedited
hearing on such THE appeal pursuant to section 39-21-103 (6). C.R.S., and
The executive director may affirm, reverse, or modify such THE decision
REGARDING THE DEFICIENCY NOTICE OR CLAIM FOR REFUND .
(c)  If the taxpayer appeals the decision issued pursuant to this
subsection (3) in the manner provided in section 39-21-105, C.R.S., then the
taxpayer shall pay the tax to or post a bond with the local government
whose decision is being appealed in the manner provided in that section.
PAGE 19-SENATE BILL 24-025 (d)  Any hearings before the executive director of the department of
revenue or his THE EXECUTIVE DIRECTOR'S delegate shall MUST be de novo,
without regard to the decision of the local government. The GOVERNMENT
AND THE
 taxpayer shall have
 HAS the burden of proof. in any such hearings.
(4)  In the event that IF all parties to a hearing arrive at a settlement
prior to the hearing, such THE parties may agree to cancel such THE hearing.
A
FTER CANCELING THE HEARING , no party shall thereafter have
 HAS a
FURTHER right to a hearing before the executive director on the deficiency
notice or claim for refund 
AND NEITHER PARTY MAY APPEAL THE DECISION
IN THE MANNER PROVIDED IN SECTION 
39-21-105. By agreement of all
parties to the hearing, the hearing may be canceled and the matter may be
determined by the executive director upon written briefs submitted by the
parties in the same manner as provided in section 39-21-103 (7) and (8),
C.R.S.
(5) (a)  EXCEPT AS PROVIDED IN SUBSECTION (5)(d) OF THIS SECTION,
if the taxpayer asserts that all or part of a sales or use tax which is the
subject of the hearing 
PURSUANT TO THIS PART 3 has been paid to or is due
to another local government, then such other local government shall be
joined as a party to the hearing. Neither the taxpayer nor the assessing local
government needs to file a claim for refund with such other local
government in order to pursue the remedy provided by this subsection
(5)(a). If the executive director determines that the disputed tax was paid,
but to the wrong local government, then the taxpayer shall be relieved of the
tax due up to the amount paid by the taxpayer to the wrong local
government together with an abatement of interest thereon and all penalties;
EXCEPT THAT, THE TAXPAYER IS NOT ENTITLED TO THE AUTOMATIC
ABATEMENT OF INTEREST AND PENALTIES DESCRIBED IN THIS SUBSECTION
(5)(a) FOR AN ERROR THAT WOULD NOT HAVE OCCURRED IF THE TAXPAYER
HAD USED THE 
GIS DATABASE DESCRIBED IN SECTION 39-26-105.2 TO
DETERMINE THE TAX RATE AND THE JURI SDICTIONS TO WHICH THE SALES OR
USE TAX IS DUE
. NOTHING IN THIS SUBSECTION (5)(a) PROHIBITS A LOCAL
GOVERNMENT FROM WAIVING INTEREST OR PENALTIES FOR GOOD CAUSE
SHOWN
.
(b)  Notwithstanding section 29-2-106 (8)
 SECTION 29-2-209, the
periods open or closed to assessment or refund under the ordinances of the
local governments, under sections 39-26-210, 39-21-107 (1), 39-26-125,
and 39-26-703, or under an intergovernmental transfer agreement may not
PAGE 20-SENATE BILL 24-025 bar any of the remedies set forth in subsections (5)(a) and (6) of this section.
(c) (I)  For any taxable event occurring on or after January 1, 2018,
If the taxpayer receives a notice from a local government that the taxpayer
must pay sales or use tax to that local government for a particular taxable
event and the taxpayer fails to comply with the instructions in the notice
with respect to the same type of taxable event that occurs more than ninety
days after the taxpayer receives the notice, then the taxpayer may not take
advantage of the remedy
 REMEDIES allowed in subsection (5)(a) of this
section for that particular type of taxable event identified in the notice that
occurs more than ninety days after the taxpayer received the notice, unless
the taxpayer receives, or has previously received, a similar notice described
in subsection (5)(c)(II) of this section from another local government that
provides contrary instructions.
(II)  The notice required in subsection (5)(c)(I) of this section must:
(A)  Be in writing and be signed by an appropriate local government
official;
(B)  Be sent by certified or registered mail or be delivered by a
nationally recognized courier service that provides a receipt upon delivery;
(C)  Instruct the taxpayer to pay sales or use tax on the particular type
of taxable event identified in the notice to the local government; and
(D)  Include notice that failure to comply with the instructions will
result in the taxpayer being denied the remedy
 REMEDIES allowed in
subsection (5)(a) of this section for the particular type of taxable event
identified in the notice that occurs more than ninety days after the taxpayer
received the notice.
(d)  I
F ALL PARTIES TO A HEARING DESCRIBED IN THIS SUBSECTION (5)
ARRIVE AT SETTLEMENT PRIOR TO THE HEARING , THE PARTIES MAY AGREE
IN WRITING TO CANCEL THE HEARING
. A LOCAL GOVERNMENT TO WHICH THE
TAXPAYER ASSERTS IT PAID THE SALES OR USE TAX IN ERROR MAY
PARTICIPATE IN A SETTLEMENT CONFERENCE AND AGREEMENT DESCRIBED
IN THIS SUBSECTION
 (5)(d). AFTER CANCELING THE HEARING, NO PARTY HAS
A FURTHER RIGHT TO A HEARING BEFORE THE EXECUTIVE DIRECTOR AND
NEITHER PARTY MAY APPEAL THE DECISION IN THE MANNER PROVIDED IN
PAGE 21-SENATE BILL 24-025 SECTION 39-21-105.
(6) (a)  If the amount paid exceeds the tax found to be due, then the
government in receipt of such THE payment shall refund the overpayment
to the taxpayer within thirty days of the executive director's decision,
together with interest thereon from the date the taxpayer made the payment
until the date the overpayment is refunded, unless a timely appeal is taken
by such
 THE government pursuant to subsection (7) of this section. If the
amount paid is found to be less than the taxes due, then the taxpayer shall
pay the deficiency, less any amount paid in lieu of bond, to the appropriate
local government within thirty days of the executive director's decision with
interest from the date full payment was due until the date that the deficiency
is paid, unless a timely appeal is taken by the taxpayer pursuant to
subsection (7) of this section. A local government which is found to have
erroneously received payment from the taxpayer shall forward such
payment to the appropriate local government within thirty days of the
executive director's decision with interest from the date the amount was
received from the taxpayer until the date the amount was forwarded to the
appropriate local government, unless a timely appeal is taken pursuant to
subsection (7) of this section by a local government which is found to have
erroneously received payment from the taxpayer. T
HE EXECUTIVE DIRECTOR
MAY AFFIRM
, REVERSE, OR MODIFY THE DECISION REGARDING THE
DEFICIENCY NOTICE OR CLAIM FOR REFUND
.
(b)  All interest payable pursuant to this subsection (6) shall
 MUST be
at the same rate which THAT applies to deficiency payments.
(7)  Appeals from the final determination of the executive director
may be taken in the same manner as provided in and shall be ARE governed
by section 39-21-105, C.R.S., by any party bound by the executive director's
decision. Any such appeal shall AN APPEAL MUST be heard de novo and
shall be heard as provided in section 39-21-105 C.R.S., except as follows
WITH THE FOLLOWING PROVISIONS :
(a)  If the appellant is a local government the taxpayer shall have HAS
the burden of proof as to all factual matters, and the appellant shall have
HAS the burden with respect to any legal determination of the executive
director of the department of revenue which THAT the appellant seeks to
reverse;
PAGE 22-SENATE BILL 24-025 (b)  except that The local government shall always have ALWAYS HAS
the burden of proof with respect to the issue of whether the taxpayer has
been guilty of fraud with intent to evade tax and with respect to the issue of
whether the taxpayer is liable as a transferee of property of another
taxpayer;
(c)  but not
 THE LOCAL GOVERNMENT DOES NOT HAVE THE BURDEN
OF PROOF
 to show that the transferor taxpayer was liable for the tax; and 
(d)  except that
 The executive director may, at his THE EXECUTIVE
DIRECTOR
'S request, be a party to any such
 THE appeal.
(8) (a)  If a deficiency notice or claim for refund involves only one
local government, in lieu of requesting a hearing pursuant to subsection (3)
of this section, the taxpayer may appeal such
 THE deficiency or denial of a
claim for refund to the district court.
(b)  The taxpayer shall appeal to the district court pursuant to this
subsection (8) within thirty days after the taxpayer's exhaustion of local
remedies. For purposes of this subsection (8), "exhaustion of local
remedies" means that one of the following events has occurred:
(I)  The taxpayer has timely requested in writing a hearing before the
local government and such
 THE local government has held such THE hearing
and issued a final decision. thereon. Such THE hearing shall MUST be
informal and no transcript, rules of evidence, or filing of briefs shall MAY
be required; but the taxpayer may elect to submit a brief, in which case the	local government may submit a brief. Such
 THE hearing, if any, shall MUST
be held and any decision thereon issued within one hundred eighty days of	the taxpayer's 
WRITTEN request FOR HEARING in writing therefor or within
such further time as the taxpayer and local government may agree upon in
writing.
(II)  The taxpayer and local government agree in writing that no
hearing before the local government will be held or that no final decision
will issue from the local government. Such
 THE written agreement shall
MUST state that the taxpayer exhausted local remedies in accordance with
this section, shall MUST identify the date of such exhaustion, and shall MUST
advise the taxpayer of the right to pursue further review pursuant to	subsection (3) of this section or this subsection (8) within thirty days after
PAGE 23-SENATE BILL 24-025 such THE exhaustion.
(III)  One hundred eighty days or more after the date of the taxpayer's
request for a hearing, the local government notifies the taxpayer in writing
that the local government does not intend to conduct a hearing. In such
instance, the written notification shall
 MUST also state that the taxpayer
exhausted local remedies in accordance with this section, that such THE
exhaustion occurred on the date of the written notification, and that the	taxpayer may pursue further review pursuant to subsection (3) of this	section or this subsection (8) within thirty days after such
 THE exhaustion.
(c)  In the event IF the taxpayer has timely requested in writing a
hearing before the local government and none of the events described in
paragraph (b) of this subsection (8)
 SUBSECTION (8)(b) OF THIS SECTION
have occurred, the taxpayer may appeal such deficiency or denial of a claim	for refund to the district court at any time after the period prescribed in
subparagraph (I) of paragraph (b) of this subsection (8) SET FORTH IN
SUBSECTION
 (8)(b)(I) OF THIS SECTION.
(d)  An appeal pursuant to this subsection (8) must be conducted in
the same manner as provided in section 39-21-105; C.R.S.
 except that venue
is in the district court of the county where the local government whose
decision is being appealed is located, and any deposit made pursuant to
section 39-21-105 (4), (5), or (8)(a)(III), C.R.S.,
 must be made with the
local government whose decision is being appealed.
(9)  In lieu of electing a hearing pursuant to this section on a notice
of deficiency or claim for refund, a taxpayer may pursue judicial review of
a local government's final decision thereon as otherwise provided in such
local government's ordinance THE LOCAL GOVERNMENT 'S ORDINANCE OR
RESOLUTION
.
(10)  As used in this section, "local government" means home ruleand statutory cities, towns, cities and counties, and counties.
(11)  If any local government which collects its own sales or use tax
to which the deficiency notice claims taxes are due reasonably finds that the
collection of the tax will be jeopardized by delay, it may utilize the
procedures set forth in section 39-21-111; C.R.S.
 however, utilization of
such THE USE OF THE procedures shall SET FORTH IN SECTION 39-21-111
PAGE 24-SENATE BILL 24-025 MAY not preclude the taxpayer from appealing to the executive director
pursuant to subsection (3) of this section.
SECTION 2. In Colorado Revised Statutes, 24-90-110.7, amend
(3)(f) as follows:
24-90-110.7.  Regional library authorities. (3)  The general powers
of such authority shall include the following powers:
(f) (I)  Subject to the provisions of subsection (9) of this section, to
levy, in all of the area described in subparagraph (II) of this paragraph (f)
SUBSECTION (3)(f)(II) OF THIS SECTION within the boundaries of the
authority, a sales or use tax, or both, at a rate not to exceed one percent,
upon every transaction or other incident with respect to which a sales or use
tax is levied by the state pursuant to the provisions of article 26 of title 39.
C.R.S.
 The tax imposed pursuant to this paragraph (f) SUBSECTION (3)(f) is
in addition to any other sales or use tax imposed pursuant to law. The
executive director of the department of revenue shall collect, administer,
and enforce the sales or use tax, to the extent feasible, in the manner
 AS
provided in section 29-2-106, C.R.S. However, the executive director shall
not begin the collection, administration, and enforcement of a sales and use
tax until such time as the financial officer of the authority and the executive
director have agreed on all necessary matters pursuant to subparagraph (III)
of paragraph (f) of subsection (2) of this section. The executive director
shall begin the collection, administration, and enforcement of a sales and
use tax on a date mutually agreeable to the department of revenue and the
authority PART 2 OF ARTICLE 2 OF TITLE 29.
(II)  The area in which the sales or use tax authorized by this
paragraph (f) SUBSECTION (3)(f) is levied shall MAY not include less than
the entire area of any municipality located within the area in which the tax
will be levied. The area may also include portions of unincorporated areas
located within a county.
(III)  The executive director of the department of revenue shall make
monthly distributions of the tax collections to The authority which shall
apply the proceeds MONTHLY DISTRIBUTIONS RECEIVED FROM THE
DEPARTMENT OF REVENUE PURSUANT TO SECTION
 29-2-207 solely to the
acquisition, construction, financing, operation, or maintenance of public
library services within the jurisdiction of the authority.
PAGE 25-SENATE BILL 24-025 (IV)  The department of revenue shall retain an amount not to exceed
the cost of the collection, administration, and enforcement and shall
transmit the amount retained to the state treasurer, who shall credit the same
amount to the regional library authority sales tax fund, which fund is hereby
created in the state treasury. The amounts so retained are hereby
appropriated annually from the fund to the department to the extent
necessary for the department's collection, administration, and enforcement
of the provisions of this section. Any moneys
 MONEY remaining in the fund
attributable to taxes collected in the prior fiscal year shall be transmitted to
the authority; except that prior to the transmission to the authority of such
moneys
 MONEY, any moneys MONEY appropriated from the general fund to
the department for the collection, administration, and enforcement of the tax
for the prior fiscal year shall be repaid.
SECTION 3. In Colorado Revised Statutes, 29-1-204.5, amend
(2)(e)(III), (3) introductory portion, and (3)(f.1) as follows:
29-1-204.5.  Establishment of multijurisdictional housing
authorities. (2)  Any contract establishing any such authority shall specify:
(e)  The expected sources of revenue of the authority and any
requirements that contracting member governments consent to the levying
of any taxes or development impact fees within the jurisdiction of such
member. If the authority levies any taxes or development impact fees, the
contract shall further include requirements that:
(III)  The authority shall designate a financial officer
 LIAISON who
shall coordinate with the department of revenue regarding the collection of
a sales and use tax authorized pursuant to paragraph (f.1) of subsection (3)
of this section PURSUANT TO PART 2 OF ARTICLE 2 OF THIS TITLE 29. This
coordination shall include but not be limited to the financial officer LIAISON
identifying those businesses eligible to collect the sales and use tax and any	other administrative details identified by the department.
(3)  The general powers of such
 THE authority shall include the
following: powers
(f.1) (I)  Subject to the provisions of subsection (7.5) of this section,
to levy, in all of the area within the boundaries of the authority, a sales or
use tax, or both, at a rate not to exceed one percent, upon every transaction
PAGE 26-SENATE BILL 24-025 or other incident with respect to which a sales or use tax is levied by the
state, excluding the sale or use of cigarettes. The tax imposed pursuant to
this paragraph (f.1)
 SUBSECTION (3)(f.1) is in addition to any other sales or
use tax imposed pursuant to law. The executive director of the department
of revenue shall collect, administer, and enforce the sales or use tax, to the
extent feasible, in the manner provided in section 29-2-106. However, the
executive director shall not begin the collection, administration, and
enforcement of a sales and use tax until such time as the financial officer of
the authority and the executive director have agreed on all necessary matters
pursuant to subparagraph (III) of paragraph (e) of subsection (2) of this
section. The executive director shall begin the collection, administration,
and enforcement of a sales and use tax on a date mutually agreeable to the
department of revenue and the authority. AS SPECIFIED IN PART 2 OF ARTICLE
2 OF THIS TITLE 29.
(II)  The executive director shall make monthly distributions of the
tax collections to the authority, which THE AUTHORITY shall apply the
proceeds MONTHLY TAX COLLECTION DISTRIBUTIONS RECEIVED FROM THE
DEPARTMENT OF REVENUE UNDER SECTION 
29-2-207 solely to the planning,
financing, acquisition, construction, reconstruction or repair, maintenance,
management, and operation of housing projects or programs within the
means of families of low or moderate income.
(III)  The department of revenue shall retain an amount not to exceed
the cost of the collection, administration, and enforcement and shall
transmit the amount retained to the state treasurer, who shall credit the same
amount to the multijurisdictional housing authority sales tax fund, which
fund is hereby created in the state treasury. The amounts so retained are
hereby appropriated annually from the fund to the department to the extent
necessary for the department's collection, administration, and enforcement
of the provisions of this section. Any moneys
 MONEY remaining in the fund
attributable to taxes collected in the prior fiscal year shall be transmitted to
the authority; except that, prior to the transmission to the authority of such
moneys
 MONEY, any moneys MONEY appropriated from the general fund to
the department for the collection, administration, and enforcement of the tax
for the prior fiscal year shall be repaid.
SECTION 4. In Colorado Revised Statutes, 29-2-102, repeal (2)(a)
and (2)(b); and add (3) as follows:
PAGE 27-SENATE BILL 24-025 29-2-102.  Municipal sales or use tax - referendum. (2) (a)  No
incorporated town or city shall adopt a sales or use tax ordinance pursuant
to subsection (1) of this section on or after the date of the adoption of a
resolution for a countywide sales tax, use tax, or both by the board of
county commissioners of the county in which all or any portion of the town
or city is located until after the date of the election on the county proposal.
(b)  Paragraph (a) of this subsection (2) shall not apply to any
incorporated town or city that has been incorporated for less than five years
as of the date of adoption of the sales or use tax ordinance.
(3)  THE APPROVAL PROVISIONS OF SUBSECTION (1) OF THIS SECTION,
THE RESTRICTIONS ON CONTENTS OF SALES OR USE TAX PROPOSALS SET
FORTH IN SECTION 
29-2-105, AND THE COLLECTION , ADMINISTRATION,
ENFORCEMENT, AND DISTRIBUTION PROCEDURES OF PART 2 OF THIS ARTICLE
2 APPLY TO MUNICIPAL SALES TAXES OR USE TAXES OR BOTH LEVIED
PURSUANT TO SUBSECTION 
(1) OF THIS SECTION.
SECTION 5. In Colorado Revised Statutes, 29-2-103, amend (3)
as follows:
29-2-103.  Countywide sales or use tax - multiple-county
municipality excepted. (3)  The approval provisions of subsection (1) of
this section, the restrictions on contents of sales or use tax proposals set
forth in section 29-2-105, and the collection, 
ADMINISTRATION,
ENFORCEMENT, AND DISTRIBUTION procedures of section 29-2-106 shall
PART 2 OF THIS ARTICLE 2 apply to county sales or use taxes or both levied
pursuant to subsection (2) of this section.
SECTION 6. In Colorado Revised Statutes, 29-2-103.5, add (1)(c)
as follows:
29-2-103.5.  Sales tax for mass transit. (1) (c)  T
HE SALES OR USE
TAX ALLOWED PURSUANT TO THIS SUBSECTION 
(1) SHALL BE COLLECTED,
ADMINISTERED, ENFORCED, AND DISTRIBUTED BY THE DEPARTMENT OF
REVENUE AS SPECIFIED IN PART 
2 OF THIS ARTICLE 2.
SECTION 7. In Colorado Revised Statutes, 29-2-103.7, amend (1)
as follows:
PAGE 28-SENATE BILL 24-025 29-2-103.7.  Special taxes for water rights. (1)  On and after July
1, 2003, in addition to any sales tax imposed pursuant to section 29-2-103,
counties are authorized to levy a county sales tax, use tax, or any
combination of such taxes of up to one percent for the purposes of
purchasing, adjudicating changes of, leasing, using, banking, and selling
water rights that have been adjudicated for use within such county or in a
municipality or county that is subject to an intergovernmental agreement
concerning such tax pursuant to subsection (2) of this section. T
HE SALES
OR USE TAX ALLOWED UNDER THIS SUBSECTION 
(1) SHALL BE COLLECTED,
ADMINISTERED, AND ENFORCED BY THE DEPARTMENT OF REVENUE AS
SPECIFIED IN PART 
2 OF THIS ARTICLE 2.
SECTION 8. In Colorado Revised Statutes, 29-2-103.8, amend (1)
as follows:
29-2-103.8.  Sales tax for health-care services. (1)  In addition to
any sales tax imposed pursuant to section 29-2-103, each county in the state
is authorized to levy a county sales tax for the purpose of providing, directly
or indirectly, health-care services to residents of the county who are in need
of health-care services. T
HE SALES TAX FOR HEALTH-CARE SERVICES SHALL
BE COLLECTED
, ADMINISTERED, AND ENFORCED BY THE DEPARTMENT OF
REVENUE AS SPECIFIED IN PART 
2 OF THIS ARTICLE 2.
SECTION 9. In Colorado Revised Statutes, 29-2-103.9, amend (1)
as follows:
29-2-103.9.  Sales tax for mental health-care services. (1)  In
addition to any sales tax imposed pursuant to section 29-2-103, each county
in this state is authorized to levy a county sales tax of up to one-quarter of
one percent for the purpose of providing, directly or indirectly, mental
health-care services to residents of the county who are in need of mental
health-care services and to family members of such residents. T
HE SALES
TAX FOR MENTAL HEALTH
-CARE SERVICES SHALL BE COLLECTED ,
ADMINISTERED, AND ENFORCED BY THE DEPARTMENT OF REVENUE AS
SPECIFIED IN PART 
2 OF THIS ARTICLE 2.
SECTION 10. In Colorado Revised Statutes, 29-2-104, amend (6);
and repeal (7) as follows:
29-2-104.  Adoption procedures. (6)  If approved by a majority of
PAGE 29-SENATE BILL 24-025 the registered electors voting thereon, the countywide sales tax, use tax, or
both shall become effective as provided by section 29-2-106 (2) IN SECTION
29-2-205.
(7)  If a majority of the registered electors voting thereon fail to
approve the countywide sales tax, use tax, or both at any election, the
question shall not be submitted again to the registered electors for a period
of one year three hundred fifty days.
SECTION 11. In Colorado Revised Statutes, repeal 29-2-106 as
follows:
29-2-106.  Collection - administration - enforcement. (1)  The
collection, administration, and enforcement of any countywide or any city
or town sales tax adopted pursuant to this article shall be performed by the
executive director of the department of revenue in the same manner as the
collection, administration, and enforcement of the Colorado state sales tax.
Unless otherwise provided in this article, the provisions of article 26 of title
39, C.R.S., shall govern the collection, administration, and enforcement of
sales taxes authorized under this article. In collecting, administering, and
enforcing a sales tax authorized under this article, the state sales tax
authorized under part 1 of article 26 of title 39, C.R.S., or any other sales
tax imposed within the boundaries of a county, the executive director of the
department of revenue may enter into an intergovernmental agreement with
a county pursuant to the provisions of section 39-26-122.5, C.R.S., to
enhance systemic efficiencies in the collection of such taxes.
(2)  The effective date of any countywide sales tax or city or town
sales tax adopted under the provisions of this article shall be either January
1 or July 1 following the date of the election in which such county sales tax
proposal is approved; and notice of the adoption of any county sales tax
proposal shall be submitted by the county clerk and recorder or by the clerk
of the city council or board of trustees of a city or town to the executive
director of the department of revenue at least forty-five days prior to the
effective date of such tax. If such a sales tax proposal is approved at an
election held less than forty-five days prior to the January 1 or July 1
following the date of election, such tax shall not be effective until the next
succeeding January 1 or July 1.
(3) (a)  The executive director of the department of revenue shall, at
PAGE 30-SENATE BILL 24-025 no charge, except as provided in paragraph (b) of this subsection (3),
administer, collect, and distribute any sales tax imposed in conformity with
this article. The executive director shall make monthly distributions of sales
tax collections to the appropriate official in each county and in each
incorporated city or town in the amount determined under the distribution
formula established in accordance with this article. Except as provided in
section 39-26-208, C.R.S., any use tax imposed pursuant to section
29-2-109 shall be collected, administered, and enforced by the city, town,
or county as provided by ordinance or resolution.
(b)  The executive director is hereby authorized to contract and enter
into agreements with the county clerk and recorder and municipalities for
the collection of state, county, and city or town use taxes upon motor
vehicles, and the county clerk and recorder may charge and retain a fee as
the director may approve to fully cover the cost of such collection by the
county clerk and recorder.
(c)  (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any
countywide sales tax or city or town sales tax imposed on any sale made to
the qualified purchaser pursuant to the provisions of this article. A vendor
or retailer that has received in good faith from a qualified purchaser a direct
payment permit number shall not be liable or responsible for collection and
remittance of any sales tax imposed on such sale that is paid for directly
from such qualified purchaser's funds and not the personal funds of any
individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax imposed on any sale made to the qualified purchaser pursuant
to this article in the same manner as liability would be imposed on a
qualified purchaser for state sales tax pursuant to section 39-26-105 (5).
(4) (a) (I)  The executive director of the department of revenue shall,
at no charge, administer, collect, and distribute the sales tax of any home
rule municipality upon request of the governing body of such municipality:
(A)  If the provisions of the sales tax ordinance of said municipality,
other than those provisions relating to local procedures followed in adopting
PAGE 31-SENATE BILL 24-025 the ordinance, correspond to the requirements of this article for sales taxes
imposed by counties, towns, and cities;
(B)  If no use tax is to be collected by the department of revenue
except as provided in section 39-26-208; C.R.S. and
(C)  Whether or not the ordinance applies the sales tax to the
exemptions listed in section 29-2-105 (1)(d)(I).
(II)  When the governing body of any home rule municipality
requests the department of revenue to administer, collect, and distribute the
sales tax of said municipality as specified in subparagraph (I) of this
paragraph (a), said governing body shall certify to the executive director of
the department a true copy of the home rule municipality's sales tax
ordinance.
(b)  The executive director of the department of revenue shall furnish
the governing body of each municipality and county a monthly listing of all
returns filed by the retailers in such municipality or county. The governing
body of such municipality or county shall notify the executive director of
the department of revenue of any retailers omitted from this listing as soon
as practicable, but in no event more than one hundred eighty days after
receiving said monthly listing. Failure of the governing body of such
municipality or county to notify the executive director of the department of
revenue of any omitted retailers, within such period, shall preclude the
municipality or county from making any further claims based upon such
omissions. Neither the executive director of the department of revenue nor
any municipality or county shall be held liable for any omissions which
have not been called to the executive director's attention within this period.
(c) (I)  Notwithstanding the provisions of section 39-21-113, the
executive director of the department of revenue shall report monthly to each
municipality and county for which the department of revenue collects a
sales tax information identifying licensed vendors within the municipality
or county, including the licensing information required by section
39-26-802.9 (3), and, where the chief administrative officer or his designee
has executed a memorandum of understanding with the department of
revenue providing for control of confidential data, the status of each
vendor's account including the amount of such municipality's or county's
sales tax collected and paid by each such vendor. The executive director of
PAGE 32-SENATE BILL 24-025 the department may, in his discretion, provide additional information to a
municipality or county concerning collection and administration of such
municipality's or county's sales tax if such a memorandum has been
executed.
(II)  Except in accordance with judicial order or as otherwise
provided by law, no official or employee of a municipality or county
receiving sales tax information from the department of revenue pursuant to
this paragraph (c) shall divulge or make known to any person not an official
or employee of such municipality or county any information which
identifies or permits the identification of the amount of sales taxes collected
or paid by any individual licensed vendor. The municipal or county officials
or employees charged with the custody of such sales tax information shall
not be required to produce any such information in any action or proceeding
in any court except in an action or proceeding under the provisions of this
article to which the municipality or county having custody of the
information is a party, in which event the court may require the production
of, and may admit in evidence, so much of said sales tax information as is
pertinent to the action or proceeding. Any municipal or county official or
employee who willfully violates any of the provisions of this paragraph (c)
is guilty of a misdemeanor and, upon conviction thereof, shall be punished
by a fine of not more than one thousand dollars and shall be dismissed from
office.
(5)  The executive director of the department of revenue may
promulgate rules and regulations to carry out the provisions of this article.
(6)  The executive director of the department of revenue may, in the
executive director's discretion, exchange information with the proper
official of any home rule city that imposes a sales and use tax relative to
gross sales reported, changes in gross sales resulting from audits, and other
information concerning licensed vendors making retail sales within the
jurisdiction of the home rule city, including the licensing information
required by section 39-26-802.9 (3).
(7)  For the purpose of the administration by the state of the
provisions of this article, as well as any other state or federal program, each
county, home rule county, statutory town or city, home rule town or city,
city and county, or territorial charter town or city shall file, pursuant to
section 29-2-110, with the executive director of the department of revenue
PAGE 33-SENATE BILL 24-025 a copy of each sales or use tax ordinance or resolution, or any amendment
thereto, no later than ten days after the effective date thereof. A copy of any
sales or use tax ordinance or resolution in effect on March 11, 1982, shall
be filed no later than July 1, 1982. The failure to file a copy of any such
ordinance or resolution shall not give rise to any claim for refund by any
taxpayer, other than for overpayment which is determined to be allowable
under such ordinance or resolution.
(8)  Uniform collection procedures. Each home rule city, town, and
city and county shall follow, and conform its ordinances where necessary
to, the statute of limitations applicable to the enforcement of state sales and
use tax collections, the statute of limitations applicable to refunds of state
sales and use taxes, the amount of penalties and interest payable on
delinquent remittances of state sales and use taxes, and the posting of bonds
pursuant to section 39-21-105, C.R.S.
(9) Standard sales and use tax reporting form. (a)  The executive
director of the department of revenue shall adopt, by regulation, a standard
municipal sales and use tax reporting form. Such form shall be separate
from the state form and shall be the only sales and use tax reporting form
required to be used by any person collecting the sales or use tax of any
home rule city, town, or city and county which collects its own sales or use
tax.
(b)  Such form shall be designed so as to permit reporting of
variations in base, rate, and vendor's fee, and shall contain adequate location
coding and use tax remittance items. Prior to the adoption of and any
revision to the form, each home rule city, town, and city and county which
collects its own sales tax shall be given the opportunity to comment on the
proposed form or revision to the form.
(c)  Such standard form and any subsequent revisions shall be used
by each home rule city, town, and city and county which collects its own
sales tax by the first full month commencing one hundred twenty days after
the effective date of the regulation adopting or revising the standard form.
(d) (I)  In addition to the standard municipal sales and use tax form
set forth in paragraph (a) of this subsection (9), on or before December 1,
1994, the executive director of the department of revenue shall cooperate
with and assist local governments in the development of a common local
PAGE 34-SENATE BILL 24-025 sales and use tax form. For purposes of this paragraph (d), "local
government" means a city, home rule city, town, city and county, or other
political subdivision of the state which collects its own sales or use tax.
(II)  The common local sales and use tax form shall:
(A)  Allow a person collecting the sales and use tax of any local
government to report all sales and use taxes collected for a local
government on the common local sales and use tax reporting form;
(B)  Be accepted by all local governments; and
(C)  Be made available at all state and local sales and use tax
reporting locations.
(III)  The executive director of the department of revenue shall
cooperate with and assist local governments in the development of a
uniform local government sales and use tax license application form. Any
uniform local government sales and use tax license application form
developed shall be made available at all state and local sales and use tax
reporting locations.
(IV)  The provisions of paragraph (a) of this subsection (9)
notwithstanding, in addition to the standard sales and use tax form set forth
in paragraph (a) of this subsection (9), the common local sales and use tax
form developed pursuant to this paragraph (d) may be used by a person
collecting the sales or use tax of any city, home rule city, town, city and
county, or other political subdivision of the state which collects its own
sales or use tax.
(10) Delayed distributions. (a)  If any sales tax to be distributed
pursuant to this section is not distributed within sixty days after the
processing date, interest shall be added to the undistributed amount from the
sixtieth day after the processing date until the date such sales tax is
distributed. The rate of said interest shall be equal to the average rate,
rounded to one-thousandth of a percent, being earned by the investment of
moneys in the state treasury for the same period.
(b)  The provisions of this subsection (10) shall apply only to sales
tax collected by the department of revenue with a processing date occurring
PAGE 35-SENATE BILL 24-025 on or after January 1, 2001. The provisions of this subsection (10) shall not
apply in the event that the distribution of sales tax was delayed as a result
of unforseen circumstances or caused primarily by an entity other than the
department of revenue. Such determination shall be made in good faith by
the department.
SECTION 12.  In Colorado Revised Statutes, repeal 29-2-106.1 as
follows:
29-2-106.1.  Deficiency notice - dispute resolution. (1)  The general
assembly hereby finds, determines, and declares that the enforcement of
sales and use taxes can affect persons and entities across the jurisdictional
boundaries of taxing jurisdictions and that dispute resolution is a matter of
statewide concern for which the procedures set forth in this section shall be
applied uniformly throughout the state.
(2) (a)  When a local government asserts that sales or use taxes are
due in an amount greater than the amount paid by a taxpayer, such local
government shall mail a deficiency notice to the taxpayer by certified mail.
The deficiency notice shall state the additional local sales and use taxes due.
The deficiency notice shall contain notification, in clear and conspicuous
type, of the time limit to file a protest to the notice and that the taxpayer has
the right to elect a hearing on the deficiency pursuant to subsection (3) of
this section. Any protest to the deficiency notice shall be filed with the local
government within thirty days after the date of the notice.
(b)  The taxpayer shall also have the right to elect a hearing pursuant
to subsection (3) of this section on a local government's denial of such
taxpayer's claim for a refund of sales or use tax paid.
(c)  The taxpayer shall request the hearing pursuant to subsection (3)
of this section within thirty days after the taxpayer's exhaustion of local
remedies. For purposes of this paragraph (c), "exhaustion of local remedies"
means that one of the following events has occurred:
(I)  The taxpayer has timely requested in writing a hearing before the
local government, and such local government has held such hearing and
issued a final decision thereon. Such hearing, if any, shall be held and any
decision thereon issued within one hundred eighty days after the taxpayer's
request in writing therefor or within such further time as the taxpayer and
PAGE 36-SENATE BILL 24-025 local government may agree upon in writing.
(II)  The taxpayer and local government agree in writing that no
hearing before the local government will be held, or that no final decision
will issue from the local government. Such written agreement shall state
that the taxpayer exhausted local remedies in accordance with this section,
shall identify the date of such exhaustion, and shall advise the taxpayer of
the right to pursue further review pursuant to subsection (3) or (8) of this
section within thirty days after such exhaustion.
(III)  One hundred eighty days or more after the date of the taxpayer's
request for a hearing, the local government notifies the taxpayer in writing
that the local government does not intend to conduct a hearing. In such
instance, the written notification shall also state that the taxpayer exhausted
local remedies in accordance with this section, that such exhaustion
occurred on the date of the written notification, and that the taxpayer may
pursue further review pursuant to subsection (3) or (8) of this section within
thirty days after such exhaustion.
(d)  In the event the taxpayer has timely requested in writing a
hearing before the local government and none of the events described in
paragraph (c) of this subsection (2) have occurred, the taxpayer may request
a hearing pursuant to subsection (3) of this section at any time after the
period prescribed in subparagraph (I) of paragraph (c) of this subsection (2).
(e)  Any hearing before a local government shall be informal and no
transcript, rules of evidence, or filing of briefs shall be required; but the
taxpayer may elect to submit a brief, in which case the local government
may submit a brief.
(3) (a)  If a taxpayer satisfies the requirements of paragraph (c) of
subsection (2) of this section, the taxpayer may request the executive
director of the department of revenue to conduct a hearing on such
deficiency notice or claim for refund, and such request shall be made and
such hearing shall be conducted in the same manner as set forth in section
39-21-103, C.R.S. Any local government to which the deficiency notice
being appealed claims taxes are due, or, in the case of a claim for refund,
the local government that denied such claim, shall be notified by the
executive director that a hearing is scheduled and shall be allowed to
participate in the hearing as a party.
PAGE 37-SENATE BILL 24-025 (b)  If the taxpayer requests a hearing before the executive director,
then the local government whose decision is being appealed may not require
a bond or payment of tax in lieu thereof; but such local government may
require a bond or payment of tax in lieu thereof filed with and payable to
the local government in the manner provided in section 39-21-111, C.R.S.,
prior to the hearing before such local government or the executive director
if either such local government reasonably finds that collection of the tax
will be jeopardized by delay or the taxpayer requests a postponement of the
hearing before such local government or the executive director, other than
on account of a death, physical illness or injury, or catastrophe, which
substantially impairs the taxpayer's ability to present his case. In the event
that payment of the tax or posting of a bond is required by the local
government, the taxpayer, after payment of the tax or posting of the bond,
may appeal such decision of the local government to the executive director
and shall be granted an expedited hearing on such appeal pursuant to
section 39-21-103 (6), C.R.S., and the executive director may affirm,
reverse, or modify such decision.
(c)  If the taxpayer appeals the decision issued pursuant to this
subsection (3) in the manner provided in section 39-21-105, C.R.S., then the
taxpayer shall pay the tax to or post a bond with the local government
whose decision is being appealed in the manner provided in that section.
(d)  Any hearings before the executive director of the department of
revenue or his delegate shall be de novo, without regard to the decision of
the local government. The taxpayer shall have the burden of proof in any
such hearings.
(4)  In the event that all parties to a hearing arrive at a settlement
prior to the hearing, such parties may agree to cancel such hearing. No party
shall thereafter have a right to a hearing before the executive director on the
deficiency notice or claim for refund. By agreement of all parties to the
hearing, the hearing may be canceled and the matter may be determined by
the executive director upon written briefs submitted by the parties in the
same manner as provided in section 39-21-103 (7) and (8), C.R.S.
(5) (a)  If the taxpayer asserts that all or part of a sales or use tax
which is the subject of the hearing has been paid to or is due to another
local government, then such other local government shall be joined as a
party to the hearing. Neither the taxpayer nor the assessing local
PAGE 38-SENATE BILL 24-025 government needs to file a claim for refund with such other local
government in order to pursue the remedy provided by this subsection
(5)(a). If the executive director determines that the disputed tax was paid,
but to the wrong local government, then the taxpayer shall be relieved of the
tax due up to the amount paid by the taxpayer to the wrong local
government together with an abatement of interest thereon and all penalties.
(b)  Notwithstanding section 29-2-106 (8), the periods open or closed
to assessment or refund under the ordinances of the local governments,
under sections 39-26-210, 39-21-107 (1), 39-26-125, and 39-26-703, or
under an intergovernmental transfer agreement may not bar any of the
remedies set forth in subsections (5)(a) and (6) of this section.
(c) (I)  For any taxable event occurring on or after January 1, 2018,
if the taxpayer receives a notice from a local government that the taxpayer
must pay sales or use tax to that local government for a particular taxable
event and the taxpayer fails to comply with the instructions in the notice
with respect to the same type of taxable event that occurs more than ninety
days after the taxpayer receives the notice, then the taxpayer may not take
advantage of the remedy allowed in subsection (5)(a) of this section for that
particular type of taxable event identified in the notice that occurs more than
ninety days after the taxpayer received the notice, unless the taxpayer
receives, or has previously received, a similar notice described in subsection
(5)(c)(II) of this section from another local government that provides
contrary instructions.
(II)  The notice required in subsection (5)(c)(I) of this section must:
(A)  Be in writing and be signed by an appropriate local government
official;
(B)  Be sent by certified or registered mail or be delivered by a
nationally recognized courier service that provides a receipt upon delivery;
(C)  Instruct the taxpayer to pay sales or use tax on the particular type
of taxable event identified in the notice to the local government; and
(D)  Include notice that failure to comply with the instructions will
result in the taxpayer being denied the remedy allowed in subsection (5)(a)
of this section for the particular type of taxable event identified in the notice
PAGE 39-SENATE BILL 24-025 that occurs more than ninety days after the taxpayer received the notice.
(6)  If the amount paid exceeds the tax found to be due, then the
government in receipt of such payment shall refund the overpayment to the
taxpayer within thirty days of the executive director's decision, together
with interest thereon from the date the taxpayer made the payment until the
date the overpayment is refunded, unless a timely appeal is taken by such
government pursuant to subsection (7) of this section. If the amount paid is
found to be less than the taxes due, then the taxpayer shall pay the
deficiency, less any amount paid in lieu of bond, to the appropriate local
government within thirty days of the executive director's decision with
interest from the date full payment was due until the date that the deficiency
is paid, unless a timely appeal is taken by the taxpayer pursuant to
subsection (7) of this section. A local government which is found to have
erroneously received payment from the taxpayer shall forward such
payment to the appropriate local government within thirty days of the
executive director's decision with interest from the date the amount was
received from the taxpayer until the date the amount was forwarded to the
appropriate local government, unless a timely appeal is taken pursuant to
subsection (7) of this section by a local government which is found to have
erroneously received payment from the taxpayer. All interest payable
pursuant to this subsection (6) shall be at the same rate which applies to
deficiency payments.
(7)  Appeals from the final determination of the executive director
may be taken in the same manner as provided in and shall be governed by
section 39-21-105, C.R.S., by any party bound by the executive director's
decision. Any such appeal shall be heard de novo and shall be heard as
provided in section 39-21-105, C.R.S., except as follows: If the appellant
is a local government, the taxpayer shall have the burden of proof as to all
factual matters, and the appellant shall have the burden with respect to any
legal determination of the executive director of the department of revenue
which the appellant seeks to reverse; except that the local government shall
always have the burden of proof with respect to the issue of whether the
taxpayer has been guilty of fraud with intent to evade tax and with respect
to the issue of whether the taxpayer is liable as a transferee of property of
another taxpayer, but not to show that the transferor taxpayer was liable for
the tax; and except that the executive director may, at his request, be a party
to any such appeal.
PAGE 40-SENATE BILL 24-025 (8) (a)  If a deficiency notice or claim for refund involves only one
local government, in lieu of requesting a hearing pursuant to subsection (3)
of this section, the taxpayer may appeal such deficiency or denial of a claim
for refund to the district court.
(b)  The taxpayer shall appeal to the district court pursuant to this
subsection (8) within thirty days after the taxpayer's exhaustion of local
remedies. For purposes of this subsection (8), "exhaustion of local
remedies" means that one of the following events has occurred:
(I)  The taxpayer has timely requested in writing a hearing before the
local government, and such local government has held such hearing and
issued a final decision thereon. Such hearing shall be informal and no
transcript, rules of evidence, or filing of briefs shall be required; but the
taxpayer may elect to submit a brief, in which case the local government
may submit a brief. Such hearing, if any, shall be held and any decision
thereon issued within one hundred eighty days of the taxpayer's request in
writing therefor or within such further time as the taxpayer and local
government may agree upon in writing.
(II)  The taxpayer and local government agree in writing that no
hearing before the local government will be held or that no final decision
will issue from the local government. Such written agreement shall state
that the taxpayer exhausted local remedies in accordance with this section,
shall identify the date of such exhaustion, and shall advise the taxpayer of
the right to pursue further review pursuant to subsection (3) of this section
or this subsection (8) within thirty days after such exhaustion.
(III)  One hundred eighty days or more after the date of the taxpayer's
request for a hearing, the local government notifies the taxpayer in writing
that the local government does not intend to conduct a hearing. In such
instance, the written notification shall also state that the taxpayer exhausted
local remedies in accordance with this section, that such exhaustion
occurred on the date of the written notification, and that the taxpayer may
pursue further review pursuant to subsection (3) of this section or this
subsection (8) within thirty days after such exhaustion.
(c)  In the event the taxpayer has timely requested in writing a
hearing before the local government and none of the events described in
paragraph (b) of this subsection (8) have occurred, the taxpayer may appeal
PAGE 41-SENATE BILL 24-025 such deficiency or denial of a claim for refund to the district court at any
time after the period prescribed in subparagraph (I) of paragraph (b) of this
subsection (8).
(d)  An appeal pursuant to this subsection (8) must be conducted in
the same manner as provided in section 39-21-105, C.R.S.; except that
venue is in the district court of the county where the local government
whose decision is being appealed is located, and any deposit made pursuant
to section 39-21-105 (4), (5), or (8)(a)(III), C.R.S., must be made with the
local government whose decision is being appealed.
(9)  In lieu of electing a hearing pursuant to this section on a notice
of deficiency or claim for refund, a taxpayer may pursue judicial review of
a local government's final decision thereon as otherwise provided in such
local government's ordinance.
(10)  As used in this section, "local government" means home rule
and statutory cities, towns, cities and counties, and counties.
(11)  If any local government which collects its own sales or use tax
to which the deficiency notice claims taxes are due reasonably finds that the
collection of the tax will be jeopardized by delay, it may utilize the
procedures set forth in section 39-21-111, C.R.S.; however, utilization of
such procedures shall not preclude the taxpayer from appealing to the
executive director pursuant to subsection (3) of this section.
SECTION 13. In Colorado Revised Statutes, repeal 29-2-106.2 as
follows:
29-2-106.2.  Location guides - precinct locators. (1)  Each home
rule city, town, and city and county collecting its own sales or use tax shall
make available to any requesting vendor a map or other location guide
showing the boundaries of the municipality. The requesting vendor may rely
on the map or other location guide and any update thereof available to the
vendor in determining whether to collect a sales or use tax, or both, of the
municipality. No penalty shall be imposed or action for deficiency
maintained if the requesting vendor in good faith complies with the most
recent map or other location guide available to it.
(2) (a)  As used in this subsection (2), unless the context otherwise
PAGE 42-SENATE BILL 24-025 requires:
(I)  "Local taxing entity" means a home rule or statutory
municipality, county, city and county, or any other local governmental entity
that imposes a sales or use tax.
(II)  "Precinct locator" means the record regularly maintained by a
county clerk and recorder and used to determine within which jurisdiction
or jurisdictions an address is located for voting purposes and, for
determining the location of commercial or industrial addresses, shall include
the record regularly maintained by the county clerk and recorder and used
to determine within which jurisdiction or jurisdictions an address is located
for the purpose of properly remitting sales or use tax on motor vehicles.
(b)  Any public utility may rely upon the precinct locator maintained
by the county clerk and recorder for the county or counties in which a local
taxing entity is located in determining whether to collect a sales or use tax,
or both, of the local taxing entity.
(c)  No penalty shall be imposed upon, interest charged to, or action
for deficiency maintained against a public utility in connection with the
collection of a sales or use tax, or both, by the public utility if, in
determining whether to collect the tax, the public utility relied in good faith
upon the most recently updated version of a precinct locator in existence at
the time of the taxable transaction. The provisions of this paragraph (c) shall
not apply to the extent that the local entity has informed the public utility in
writing prior to a taxable transaction that the most recently updated version
of the precinct locator is inaccurate and, in such writing, provides the public
utility with a corrected copy of the precinct locator information.
SECTION 14. In Colorado Revised Statutes, repeal 29-2-110 as
follows:
29-2-110.  Filing with executive director - when deemed to have
been made. (1)  Any report, claim, tax return, statement, or other document
required or authorized under this article to be filed with or any payment
made to the executive director of the department of revenue which:
(a)  Is transmitted through the United States mails shall be deemed
filed with and received by the executive director on the date shown by the
PAGE 43-SENATE BILL 24-025 cancellation mark stamped on the envelope or other wrapper containing the
document required to be filed;
(b)  Is mailed but not received by the executive director, or is
received and the cancellation mark is not legible or is erroneous or omitted,
shall be deemed to have been filed and received on the date it was mailed
if the sender establishes by competent evidence that the document was
deposited in the United States mails on or before the date due for filing. In
such cases of nonreceipt of a document by the executive director, the sender
shall file a duplicate copy thereof within thirty days after written
notification is given to the sender by the executive director of the failure to
receive such document.
(2)  If any report, claim, tax return, statement, remittance, or other
document is sent by United States registered mail, certified mail, or
certificate of mailing, a record authenticated by the United States postal
service of such registration, certification, or certificate shall be considered
competent evidence that the report, claim, tax return, statement, remittance,
or other document was mailed to the executive director, to the state officer
or state agency to which it was addressed, and the date of the registration,
certification, or certificate shall be deemed to be the postmark date.
(3)  If the date for filing any report, claim, tax return, statement,
remittance, or other document falls upon a Saturday, Sunday, or legal
holiday, it shall be deemed to have been timely filed if filed on the next
business day.
SECTION 15. In Colorado Revised Statutes, 29-2-114, amend (3)
as follows:
29-2-114.  Retail marijuana excise tax - county - municipality -
election - repeal. (3)  Any excise tax imposed by a county or municipality
pursuant to this section shall not be collected, administered, or enforced by
the department of revenue 
PURSUANT TO PART 2 OF THIS ARTICLE 2, but shall
instead be collected, administered, and enforced by the county or
municipality imposing the tax.
SECTION 16. In Colorado Revised Statutes, 29-2-115, amend
(6)(a) as follows:
PAGE 44-SENATE BILL 24-025 29-2-115.  Retail marijuana sales tax - county - municipality -
election - legislative declaration - definition. (6) (a)  Notwithstanding this
article 2, Any retail marijuana special sales tax imposed by a county or
municipality pursuant to this section shall not be collected, administered, or
enforced by the department of revenue 
PURSUANT TO PART 2 OF THIS
ARTICLE 
2, but shall instead be collected, administered, and enforced by the
county or municipality imposing the special sales tax.
SECTION 17. In Colorado Revised Statutes, 29-11-102.5, amend
(3)(e) as follows:
29-11-102.5.  Imposition of charge on prepaid wireless - rules -
prepaid wireless trust cash fund - rules - definitions - repeal.
(3) (e) (I)  Remittances of prepaid wireless 911 charges received by the
department are collections for the local governing body, not general
revenues of the state, and shall be held in trust in the prepaid wireless trust
cash fund, which is hereby created. Except as provided in subsection
(3)(e)(II) of this section, the department shall transmit the money in the
fund to each governing body within sixty days after the department receives
the money in accordance with section 29-2-106
 PART 2 OF ARTICLE 2 OF
THIS TITLE 
29 for use by such governing body for the purposes permitted
under section 29-11-104.
(II)  The department may expend an amount, not to exceed three
percent of the collected charges in the prepaid wireless trust cash fund,
necessary to reimburse the department for its direct costs of administering
the collection and remittance of prepaid wireless 911 charges. except that
the department may expend up to an additional nineteen thousand dollars
in the 2020-21 fiscal year to cover the costs of implementing House Bill
20-1293, enacted in 2020.
(III)  The commission shall establish a formula for distribution of
revenues to governing bodies from the prepaid wireless 911 charge based
upon the governing authority's portion of the total 911 wireless call volume.
The commission, or its designee, shall transmit the formula for distribution
to the department by October 1 of each year, to take effect on the following
January 1 AS SPECIFIED IN SECTION 29-2-205. The commission may
promulgate rules to implement this subsection (3)(e)(III).
SECTION 18. In Colorado Revised Statutes, 29-25-112, amend
PAGE 45-SENATE BILL 24-025 (1)(b)(I) and (3); and repeal (2) as follows:
29-25-112.  Power to levy tax. (1) (b) (I)  The marketing and
promotion tax shall be collected, administered, and enforced to the extent
feasible, pursuant to section 29-2-106. AS SPECIFIED IN PART 2 OF ARTICLE
2 OF TITLE 29.
(2)  Prior to July 1, 2014, any person or entity providing rooms or
accommodations as included in the definition of "sale" referred to in
paragraph (a) of subsection (1) of this section shall be liable and responsible
for the payment of an amount equivalent to a percentage rate set by the
board of all such sales made and shall quarterly, unless otherwise provided
by law, make a return to the executive director of the department of revenue
for the preceding tax-reporting period and remit an amount equivalent to
such percentage rate on such sales to said executive director.
(3)  Beginning July 1, 2014, Any person or entity providing rooms
or accommodations as included in the definition of "sale" referred to in
paragraph (a) of subsection (1)
 SUBSECTION (1)(a) of this section shall be
liable and responsible for the payment of an amount equivalent to a
percentage rate set by the board of all such sales made and shall make a
return to the executive director of the department of revenue for the
preceding tax-reporting period and remit an amount equivalent to such
percentage rate on such sales to said executive director with the same filing
frequency as the person or entity remits and files sales tax pursuant to
section 39-26-105, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29.
SECTION 19. In Colorado Revised Statutes, 30-11-107.5, amend
(2)(a) and (3)(f)(I) as follows:
30-11-107.5.  Lodging tax. (2) (a)  The county lodging tax shall be
collected, administered, and enforced, to the extent feasible, pursuant to
section 29-2-106, C.R.S. ENFORCED AS SPECIFIED IN PART 2 OF ARTICLE 2 OF
TITLE 
29.
(3) (f) (I)  If a proposal for a county lodging tax under subsection
(3)(a) of this section is approved by a majority of the registered electors
from the municipality or unincorporated area subject to the lodging tax
voting thereon, the county lodging tax becomes effective as provided in
section 29-2-106 (2)
 PART 2 OF ARTICLE 2 OF TITLE 29. If a proposal to
PAGE 46-SENATE BILL 24-025 expand the allowable uses under subsection (3)(a.5) of this section is
approved by a majority of the registered electors from the municipality or
unincorporated area voting thereon, the county may also use the lodging tax
revenue for any of the additional approved uses as specified in subsection
(1.5) of this section.
SECTION 20. In Colorado Revised Statutes, 30-11-107.7, amend
(2)(c)(I) as follows:
30-11-107.7.  County rental tax on the rental of personal
property - procedures - apportionment. (2) (c) (I)  Any rental tax levied
pursuant to the provisions of this section shall be collected, administered,
and enforced to the extent feasible, pursuant to section 29-2-106, C.R.S.
 AS
SPECIFIED IN PART 
2 OF ARTICLE 2 OF TITLE 29.
SECTION 21. In Colorado Revised Statutes, 30-11-107.9, amend
(2) and (4)(a) as follows:
30-11-107.9.  County tax for public safety improvements -
definitions. (2)  In accordance with the procedures set forth in this section,
the board of county commissioners of each county may levy a sales tax for
public safety improvements of not more than two percent on the sale of
tangible personal property of retail and services taxable in such county
pursuant to the provisions of section 39-26-104. C.R.S.
 All net revenues
collected by a county after the payment of the costs of collection,
administration, and enforcement to the department of revenue in accordance
with subsection (4) of this section shall be used exclusively for public safety
improvements.
(4) (a)  The county public safety improvements tax shall be collected,
administered, and enforced to the extent feasible, pursuant to section
29-2-106, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29.
SECTION 22. In Colorado Revised Statutes, 30-20-604.5, amend
(2)(a) and (4)(e)(I); and repeal (2)(a.5) as follows:
30-20-604.5.  District sales tax. (2) (a)  The tax shall be collected,
administered, and enforced to the extent feasible, pursuant to section
29-2-106, C.R.S. AS SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29. The
department of revenue shall retain an amount not to exceed the net
PAGE 47-SENATE BILL 24-025 incremental cost of such collection, administration, and enforcement and
shall transmit such amount to the state treasurer, who shall credit the same
to the districtwide sales tax fund, which fund is hereby created; except that
in no event shall:
(I)  Any district formed prior to or on July 1, 1993, pay in any given
fiscal year commencing on or after July 1, 1994, more than an amount equal
to the amount paid by the district in the 1993-94 fiscal year; as adjusted in
accordance with changes in the consumer price index for the
Denver-Boulder consolidated metropolitan statistical area DEPARTMENT OF
LABOR
, BUREAU OF LABOR STATISTICS CONSUMER PRICE INDEX FOR
DENVER-AURORA-LAKEWOOD FOR ALL ITEMS AND ALL URBAN CONSUMERS ,
OR ITS APPLICABLE PREDECESSOR OR SUCCESSOR INDEX ;
(II)  Any district formed after July 1, 1993, pay in any given fiscal
year commencing after the first full fiscal year of operation more than an
amount equal to the amount paid by the district in the first full fiscal year
of operation, as adjusted in accordance with changes in the consumer price
index for the Denver-Boulder consolidated metropolitan statistical area
DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS, CONSUMER PRICE
INDEX FOR 
DENVER-AURORA-LAKEWOOD FOR ALL ITEMS AND ALL URBAN
CONSUMERS
, OR ITS APPLICABLE PREDECESSOR OR SUCCESSOR INDEX .
(a.5) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any district
sales tax imposed on any sale made to the qualified purchaser pursuant to
the provisions of this section. A vendor or retailer who has received in good
faith from a qualified purchaser a direct payment permit number shall not
be liable or responsible for collection and remittance of any sales tax
imposed on such sale that is paid for directly from such qualified
purchaser's funds and not the personal funds of any individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax imposed on any sale made to the qualified purchaser pursuant
to this section in the same manner as liability would be imposed on a
qualified purchaser for state sales tax pursuant to section 39-26-105 (5).
(4) (e) (I) (A)  Except as provided in sub-subparagraph (B) of this
PAGE 48-SENATE BILL 24-025 subparagraph (I), If approved by a majority of the registered electors voting
thereon, the sales tax shall become effective as provided in section 29-2-106
(2), C.R.S. PART 2 OF ARTICLE 2 OF TITLE 29.
(B)  In a district formed prior to December 31, 2002, by a city that
has been authorized to become a city and county pursuant to an amendment
to the state constitution that has been approved by the registered electors of
the state of Colorado, if the proposal is approved by a majority of the
electors of the district voting thereon, the sales tax shall become effective
as provided in section 29-2-106 (2), C.R.S.
SECTION 23. In Colorado Revised Statutes, 30-26-301, amend (1)
as follows:
30-26-301.  Creation of debt for buildings, roads - election -
definitions. (1)  When the board of county commissioners of any county
deems it necessary to create an indebtedness for the purpose of erecting
necessary public buildings, making or repairing public roads or bridges,
developing, maintaining, and operating mass transportation systems,
acquiring or building or acquiring and building airports and landing strips
including the necessary land therefor and approaches thereto, by an order
entered of record specifying the amount required and the object for which
such debt is created, they shall submit the question to a vote at a general or
special election. The general or special election provided for under this part
3 may be combined with the election on a proposal for a countywide sales
tax, use tax, or both, provided for in article 2 of title 29, C.R.S.
 PART 1 OF
ARTICLE 
2 OF TITLE 29. The board shall cause to be posted a notice of such
order, which states, among other things, the maximum net effective interest
rate at which such bonds may be issued, in some conspicuous place in each
voting precinct in the county, for at least thirty days preceding the election,
and all persons voting on that question shall vote by separate ballot whereon
are placed the words "for county indebtedness" or "against county
indebtedness", such ballots to be deposited in a box provided by the board
of county commissioners for that purpose.
SECTION 24.  In Colorado Revised Statutes, 32-1-1003.5, amend
(5) introductory portion and (5)(c) as follows:
32-1-1003.5.  Health assurance districts - additional powers -
legislative declaration - definitions. (5)  Any health assurance district that
PAGE 49-SENATE BILL 24-025 is created pursuant to this article ARTICLE 1 shall have the power, upon
approval by the eligible electors of the district, to levy and collect a uniform
sales tax throughout the entire geographic area of the district upon every
transaction or other incident with respect to which a sales tax is levied by
the state pursuant to the provisions of article 26 of title 39, C.R.S.,
excluding the sale of cigarettes, subject to the following provisions:
(c)  Any sales tax authorized pursuant to this subsection (5) shall be
levied and collected, ADMINISTERED, AND ENFORCED BY THE EXECUTIVE
DIRECTOR OF THE DEPARTMENT OF REVENUE
 as provided in section32-19-112 PART 2 OF ARTICLE 2 OF TITLE 29.
SECTION 25. In Colorado Revised Statutes, 32-1-1106, amend (2)
as follows:
32-1-1106.  Special financial provisions - metropolitan districts
that provide fire protection, street improvement, safety protection, or
transportation services. (2) (a)  The collection, administration, and
enforcement of any sales tax levied by a metropolitan district pursuant to
subsection (1) of this section shall be performed by the executive director
of the department of revenue in the same manner as that for the collection,
administration, and enforcement of the state sales tax levied pursuant to
article 26 of title 39, C.R.S., including, without limitation, the retention by
a vendor of the percentage of the amount remitted to cover the vendor's
expense in the collection and remittance of the sales tax as provided in
section 39-26-105, C.R.S. The executive director shall make monthly
distributions of sales tax collections to the district PURSUANT TO PART 2 OF
ARTICLE 
2 OF TITLE 29. The district shall pay the net incremental cost
incurred by the department in the administration and collection of the sales
tax.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to a vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on a sale made to the qualified purchaser pursuant to the
provisions of this article. A vendor or retailer that has received a direct
payment permit number in good faith from a qualified purchaser shall not
be liable or responsible for collection and remittance of any sales tax levied
on a sale that is paid for directly from the qualified purchaser's funds and
not the personal funds of an individual.
PAGE 50-SENATE BILL 24-025 (II) A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on a sale made to the qualified purchaser pursuant to the
provisions of this article in the same manner as liability would be levied on
a qualified purchaser for state sales tax pursuant to section 39-26-105 (3),
C.R.S.
SECTION 26. In Colorado Revised Statutes, 32-9-119, amend
(2)(c) as follows:
32-9-119.  Additional powers of district. (2) (c)  Sales tax levied
pursuant to this subsection (2) shall be collected, administered, and
enforced as follows:
 SPECIFIED IN PART 2 OF ARTICLE 2 OF TITLE 29.
(I)  The collection, administration, and enforcement of said sales tax
shall be performed by the executive director of the department of revenue
in the same manner as the collection, administration, and enforcement of the
state sales tax imposed under article 26 of title 39, C.R.S., including,
without limitation, the retention by a vendor of the percentage of the
amount remitted to cover the vendor's expense in the collection and
remittance of said tax as provided in section 39-26-105, C.R.S.
(I.5) (A)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on any sale made to the qualified purchaser pursuant to this
subsection (2). A vendor or retailer that has received in good faith from a
qualified purchaser a direct payment permit number shall not be liable or
responsible for collection and remittance of any sales tax imposed on such
sale that is paid for directly from such qualified purchaser's funds and not
the personal funds of any individual.
(B)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
this subsection (2) in the same manner as liability would be imposed on a
qualified purchaser for state sales tax pursuant to section 39-26-105 (5).
(II)  The executive director of the department of revenue shall
administer, collect, and distribute any sales tax imposed in conformity with
PAGE 51-SENATE BILL 24-025 this article. The executive director of the department of revenue shall make
monthly distributions of such sales tax collections to the district. The
department of revenue shall retain an amount not to exceed the net
incremental cost of such administration, collection, and distribution and
shall transmit such amount to the state treasurer, who shall credit the same
to the general fund; except that the amount retained by the department of
revenue in any given fiscal year commencing on or after July 1, 1994, shall
not exceed the amount retained by the department in the 1993-94 fiscal
year, as adjusted in accordance with changes in the consumer price index
for the Denver-Boulder consolidated metropolitan statistical area. The cost
of such administration, collection, and distribution shall be the audited net
incremental cost thereof reduced by the amount of interest earned on such
sales tax collections prior to distribution to the district.
SECTION 27. In Colorado Revised Statutes, 32-13-107, amend (2)
as follows:
32-13-107.  Sales or use tax imposed - collection - administration
of tax - use - definitions. (2)  The collection, administration, and
enforcement of said sales and use tax shall be performed by the executive
director of the department of revenue in the same manner as that for the
collection, administration, and enforcement of the state sales and use tax
imposed under article 26 of title 39, C.R.S., including, without limitation,
the retention by a vendor of the percentage of the amount remitted to cover
the vendor's expense in the collection and remittance of said tax as provided
in section 39-26-105, C.R.S. The executive director shall make monthly
distributions of such sales and use tax collections to the district PURSUANT
TO PART 
2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net
incremental cost incurred by the department of revenue in the
administration and collection of such sales and use taxes; except that in no
event shall the district pay in any given fiscal year commencing on or after
July 1, 1994, more than an amount equal to the amount paid by the district
in the 1993-94 fiscal year, as adjusted in accordance with changes in the
consumer price index for the Denver-Boulder consolidated metropolitan
statistical area. The department may make expenditures for such costs
subject to annual appropriation by the general assembly.
SECTION 28. In Colorado Revised Statutes, 32-13-108, amend
(1)(c), (2.5)(a), and (2.5)(b) as follows:
PAGE 52-SENATE BILL 24-025 32-13-108.  Petition or resolution for formation and levy of tax
- petition or resolution for extension of tax - verification of signatures
- election. (1) (c)  Such petition or resolution shall state that the proposed
scientific and cultural facilities district would levy and collect for a period
of time not to exceed ten years a uniform sales tax throughout the
geographical area of the district at a rate not to exceed thirty one-hundredths
of one percent upon every transaction or other incident with respect to
which a sales tax is levied by the county in which the transaction or other
incident occurs, pursuant to the provisions of article 2 of title 29, C.R.S.
PART 1 OF ARTICLE 2 OF TITLE 29.
(2.5) (a)  For purposes of complying with the provisions of section
20 (4) of article X of the state constitution, the question of whether the
board of a district created pursuant to this section shall be authorized to
continue the levy and collection of the sales tax throughout the district upon
every transaction or other incident with respect to which a sales tax is levied
by the county in which the transaction or other incident occurs, pursuant to
the provisions of article 2 of title 29, C.R.S.
 PART 1 OF ARTICLE 2 OF TITLE
29, for a period of time not to exceed ten years from the date upon which	the authority of the board to levy and collect the sales taxes is scheduled to	expire shall be initiated by a petition signed by the registered electors of the	district in a number not less than five percent of the votes cast in the each	incorporated and unincorporated area included within the district for all	candidates for the office of governor at the last preceding general election	or initiated by a resolution adopted by the board of the scientific and	cultural facilities district.
(b)  Such petition or resolution shall state the name of the scientific
and cultural facilities district and that the district would continue to levy and
collect a uniform sales tax throughout the geographical area of the district
at a rate not to exceed thirty one-hundredths of one percent upon every
transaction or other incident with respect to which a sales tax is levied by
the county in which the transaction or other incident occurs, pursuant to the
provisions of article 2 of title 29, C.R.S.
 PART 1 OF ARTICLE 2 OF TITLE 29,
for a period of time not to exceed ten years from the date upon which the
authority of the district to levy and collect the sales tax is scheduled to
expire.
SECTION 29. In Colorado Revised Statutes, 32-13-110, amend (1)
and (2) as follows:
PAGE 53-SENATE BILL 24-025 32-13-110.  Tax imposed - collection - administration of tax - use.
(1)  Upon the approval of the registered electors pursuant to the provisions
of section 32-13-108, the board shall have the power to levy such uniform
sales tax throughout the district upon every transaction or other incident
with respect to which a sales tax is levied by the county, pursuant to the
provisions of article 2 of title 29, C.R.S.
 PART 1 OF ARTICLE 2 OF TITLE 29.
(2) (a)  If such sales tax is levied pursuant to the provisions of this
article, the collection, administration, and enforcement, AND DISTRIBUTION
of said sales tax shall be performed by the executive director of the	department of revenue in the same manner as that for the collection,
administration, and enforcement of the state sales tax imposed under article
26 of title 39, C.R.S., including, without limitation, the retention by a
vendor of the percentage of the amount remitted to cover the vendor's
expense in the collection and remittance of said tax as provided in section
39-26-105, C.R.S. The executive director shall make monthly distributions
of such sales tax collections to the district. PURSUANT TO PART 2 OF ARTICLE
2 OF TITLE 29. The district shall pay the net incremental cost incurred by the
department of revenue in the administration and collection of such sales
taxes; except that in no event shall any district pay in any given fiscal year
commencing after the first full fiscal year of operation more than an amount
equal to the amount paid by the district in the first full fiscal year of
operation, as adjusted in accordance with changes in the consumer price
index for the Denver-Boulder consolidated metropolitan statistical area. The
department may make expenditures for such costs subject to annual
appropriation by the general assembly.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on any sale made to the qualified purchaser pursuant to this
article. A vendor or retailer that has received in good faith from a qualified
purchaser a direct payment permit number shall not be liable or responsible
for collection and remittance of any sales tax imposed on such sale that is
paid for directly from such qualified purchaser's funds and not the personal
funds of any individual.
(II) A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
PAGE 54-SENATE BILL 24-025 this article in the same manner as liability would be imposed on a qualified
purchaser for state sales tax pursuant to section 39-26-105 (5).
SECTION 30. In Colorado Revised Statutes, 32-14-114, amend (2)
as follows:
32-14-114.  Sales tax imposed - collection - administration of tax
- discontinuance. (2) (a)  The collection, administration, and enforcement
of the sales tax shall be performed by the executive director of the
department of revenue in the same manner as that for the collection,
administration, and enforcement of the state sales tax imposed pursuant to
article 26 of title 39, C.R.S., including, without limitation, the retention by
a vendor of the percentage of the amount remitted to cover the vendor's
expense in the collection and remittance of the sales tax as provided in
section 39-26-105, C.R.S. The executive director shall make monthly
distributions of such sales tax collections to the district PURSUANT TO PART
2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net incremental cost
incurred by the department of revenue in the administration and collection
of such sales tax; except that in no event shall the district pay in any given
fiscal year commencing on or after July 1, 1994, more than an amount equal
to the amount paid by the district in the 1993-94 fiscal year, as adjusted in
accordance with changes in the consumer price index for the
Denver-Boulder consolidated metropolitan statistical area. The department
may make expenditures for such costs subject to annual appropriation by the
general assembly.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on any sale made to the qualified purchaser pursuant to the
provisions of this article. A vendor or retailer that has received in good faith
from a qualified purchaser a direct payment permit number shall not be
liable or responsible for collection and remittance of any sales tax imposed
on such sale that is paid for directly from such qualified purchaser's funds
and not the personal funds of any individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
PAGE 55-SENATE BILL 24-025 the provisions of this article in the same manner as liability would be
imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (3), C.R.S.
SECTION 31.  In Colorado Revised Statutes, 32-15-110, amend (2)
as follows:
32-15-110.  Sales tax imposed - collection - administration of tax
- discontinuance. (2) (a)  The collection, administration, and enforcement
of the sales tax shall be performed by the executive director of the
department of revenue in the same manner as that for the collection,
administration, and enforcement of the state sales tax imposed pursuant to
article 26 of title 39, C.R.S., including, without limitation, the retention by
a vendor of the percentage of the amount remitted to cover the vendor's
expense in the collection and remittance of the sales tax as provided in
section 39-26-105, C.R.S. The executive director shall make monthly
distributions of such sales tax collections to the district PURSUANT TO PART
2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net incremental cost
incurred by the department of revenue in the administration and collection
of such sales tax.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on any sale made to the qualified purchaser pursuant to the
provisions of this article. A vendor or retailer that has received in good faith
from a qualified purchaser a direct payment permit number shall not be
liable or responsible for collection and remittance of any sales tax imposed
on such sale that is paid for directly from such qualified purchaser's funds
and not the personal funds of any individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
the provisions of this article in the same manner as liability would be
imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (3), C.R.S.
SECTION 32. In Colorado Revised Statutes, 32-18-107, amend (2)
as follows:
PAGE 56-SENATE BILL 24-025 32-18-107.  Sales tax - collection - administration. (2) (a)  The
executive director of the department of revenue shall collect, administer,
and enforce the sales tax authorized by this section in the same manner as
the state sales tax imposed pursuant to article 26 of title 39, C.R.S.,
including, without limitation, the retention by a vendor of the percentage of
the amount remitted to cover the vendor's expense in the collection and
remittance of the sales tax as provided in section 39-26-105, C.R.S. The
executive director shall distribute sales tax collections to the district
monthly PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The district shall
pay the net incremental cost incurred by the department of revenue in the
administration and collection of the sales tax.
(b) (I)  A qualified purchaser, as defined in section 39-26-102 (7.5),
C.R.S., may provide a direct payment permit number issued pursuant to
section 39-26-103.5, C.R.S., to any vendor or retailer that is liable and
responsible for collecting and remitting any sales tax levied on any sale
made to the qualified purchaser pursuant to this section. A vendor or retailer
that has received a direct payment permit number in good faith from a
qualified purchaser shall not be liable or responsible for collection and
remittance of any sales tax imposed on the sale that is paid for directly from
the qualified purchaser's funds and not the personal funds of any individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
the provisions of this article in the same manner as liability would be
imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (3), C.R.S.
SECTION 33. In Colorado Revised Statutes, amend 32-19-111 as
follows:
32-19-111.  Financial powers. Any district created pursuant to this
article ARTICLE 19 shall have all of the financial powers described in section
32-1-1101; except that the levy and collection of ad valorem taxes shall be
subject to the provisions of section 32-19-115. The district shall also have
the power, upon voter approval, to levy and collect a uniform sales tax
throughout the entire geographical area of the district upon every
transaction or other incident with respect to which a sales tax is levied by
the state pursuant to the provisions of article 26 of title 39; C.R.S.
 except
PAGE 57-SENATE BILL 24-025 that such sales tax shall not be levied on the sale of cigarettes. Any sales tax
authorized pursuant to this section shall be levied and collected,
ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR OF THE
DEPARTMENT OF REVENUE
 as provided in section 32-19-112
 PART 2 OF
ARTICLE 
2 OF TITLE 29.
SECTION 34. In Colorado Revised Statutes, 32-19-112, amend (2)
as follows:
32-19-112.  Sales tax imposed - collection - administration of tax.
(2) (a)  The collection, administration, and enforcement of the sales tax
shall be performed by the executive director of the department of revenue
in the same manner as that for the collection, administration, and
enforcement of the state sales tax imposed pursuant to article 26 of title 39,
C.R.S., including, without limitation, the retention by a vendor of the
percentage of the amount remitted to cover the vendor's expense in the
collection and remittance of the sales tax as provided in section 39-26-105,
C.R.S. The executive director shall make monthly distributions of sales tax
collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29.
The district shall pay the net incremental cost incurred by the department in
the administration and collection of the sales tax.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to a vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on a sale made to the qualified purchaser pursuant to the
provisions of this article. A vendor or retailer that has received a direct
payment permit number in good faith from a qualified purchaser shall not
be liable or responsible for collection and remittance of a sales tax imposed
on a sale that is paid for directly from the qualified purchaser's funds and
not the personal funds of an individual.
(II) A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on a sale made to the qualified purchaser pursuant to the
provisions of this article in the same manner as liability would be imposed
on a qualified purchaser for state sales tax pursuant to section 39-26-105
(3), C.R.S.
SECTION 35. In Colorado Revised Statutes, 32-21-111, amend (2)
PAGE 58-SENATE BILL 24-025 as follows:
32-21-111.  Sales and use tax imposed - collection -
administration of tax. (2) (a)  The collection, administration, and
enforcement of the sales and use tax shall be performed by the executive
director of the department of revenue in the same manner as the collection,
administration, and enforcement of the state sales and use tax imposed
pursuant to article 26 of title 39 including, without limitation, the retention
by a vendor of the percentage of the amount remitted to cover the vendor's
expense in the collection and remittance of the sales and use tax as provided
in section 39-26-105. The executive director shall make monthly
distributions of sales and use tax collections to the district PURSUANT TO
PART 
2 OF ARTICLE 2 OF TITLE 29. The district shall pay the net incremental
cost incurred by the department in the administration and collection of the
sales and use tax.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5 to a vendor or retailer that
is liable and responsible for collecting and remitting any sales tax levied on
a sale made to the qualified purchaser pursuant to this article 21. A vendor
or retailer that has received a direct payment permit number in good faith
from a qualified purchaser shall not be liable or responsible for collection
and remittance of a sales tax imposed on a sale that is paid for directly from
the qualified purchaser's funds and not the personal funds of an individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on a sale made to the qualified purchaser pursuant to this
article 21 in the same manner as liability would be imposed on a qualified
purchaser for state sales tax pursuant to section 39-26-105.
SECTION 36. In Colorado Revised Statutes, 32-22-106, amend
(1)(q)(I) as follows:
32-22-106.  District - general powers and duties - funds created.
(1)  In addition to any other powers granted to the district by this article 22,
the district has the following powers:
(q) (I) (A)  Upon a majority vote of the registered voters of the
district voting on the issue as required by section 32-22-109, to levy a sales
PAGE 59-SENATE BILL 24-025 tax or a use tax, or both, throughout the district at a maximum rate of
eight-tenths of one percent upon every transaction or other incident with
respect to which a sales or use tax is levied by the state.
 (B)  The executive director of the department of revenue shall
collect, administer, and enforce the sales or use tax to the extent feasible,
in the manner provided in section 29-2-106 AS SPECIFIED IN PART 2 OF
ARTICLE 
2 OF TITLE 29. The executive director shall make monthlydistributions of the tax collections to the district which shall apply the
proceeds MONTHLY DISTRIBUTIONS RECEIVED FROM THE DEPARTMENT OF
REVENUE PURSUANT TO SECTION 
29-2-207 solely to the development,
financing, construction, operation, or maintenance of a passenger rail
system.
(C)  The department shall retain an amount not to exceed the net
incremental cost of the collection, administration, and enforcement of the
sales tax or use tax, or both, and shall transmit the amount to the state
treasurer, who shall credit it to the front range passenger rail district sales
and use tax fund, which fund is hereby created. All money so retained is
hereby continuously appropriated from the fund to the department to the
extent necessary for the department's collection, administration, and
enforcement of this subsection (1)(q). Any money remaining in the fund
attributable to taxes collected in the prior fiscal year shall be transmitted to
the district; except that, before the transmission to the district of such
money, any money appropriated from the general fund to the department for
the collection, administration, and enforcement of the tax for the prior fiscal
year shall be repaid.
SECTION 37. In Colorado Revised Statutes, amend 32-22-107 as
follows:
32-22-107.  Station area improvement districts. With the approval
of each county or municipality having jurisdiction over the area of such a
district, the district may establish a station area improvement district to
finance the construction, operation, or maintenance of a station for a
passenger rail system. A station area improvement district may consist only
of all or a portion of the area within a two-mile radius of the station to be
funded by the station area improvement district, and the general assembly
finds that the area within a two-mile radius of a passenger rail station, or
any portion of such an area that the board may designate as a station area
PAGE 60-SENATE BILL 24-025 improvement district, is an area that will be especially benefited by the
construction, operation, or maintenance of such a station. The board shall
not establish a station area improvement district unless it receives a petition
signed by the owners of property that will bear a majority of the proposed
assessments and by a petition signed by the lesser of a majority of the
registered electorate in the proposed station area improvement district or
one thousand registered electors in the proposed station area improvement
district. The method of creating a station area improvement district, making
improvements, assessing the costs of improvements made against property,
and levying a sales tax shall be as provided in part 6 of article 20 of title 30;
except that the board shall perform the duties of the board of county
commissioners under said part 6 and the improvements shall be limited to
the construction, operation, or maintenance of a passenger rail station. A
NY
SALES TAX ADOPTED PURSUANT TO THIS SECTION SHALL BE LEVIED IN THE
SAME MANNER AS SET FORTH IN SECTION 
30-20-604.5 (1) AND SHALL BE
COLLECTED
, ADMINISTERED, AND ENFORCED BY THE EXECUTIVE DIRECTOR
OF THE DEPARTMENT OF REVENUE PURSUANT TO PART 
2 OF ARTICLE 2 OF
TITLE 
29.
SECTION 38. In Colorado Revised Statutes, 37-50-110, amend
(1)(a) and (2) as follows:
37-50-110.  Levy and collection of uniform sales and use tax.
(1) (a)  In addition to other means of providing revenue for the district, the
board, in the name of the district, has the power to levy and collect a
uniform sales and use tax throughout the entire geographical area of the
district, notwithstanding any provision of 
PART 1 OF article 2 of title 29
C.R.S.,
 to the contrary, and upon the approval of the eligible electors in the
district at an election held in accordance with section 20 of article X of the
state constitution and articles 1 to 13 of title 1. C.R.S.
(2) (a)  The collection, administration, and enforcement of the sales
and use tax shall be performed by the executive director of the department
of revenue in the same manner as that for the collection, administration, and
enforcement of the state sales and use tax imposed pursuant to article 26 of
title 39, C.R.S., including, without limitation, the retention by a vendor of
the percentage of the amount remitted to cover the vendor's expense in the
collection and remittance of the sales tax as provided in section 39-26-105,
C.R.S. The executive director shall make monthly distributions of sales tax
collections to the district PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29.
PAGE 61-SENATE BILL 24-025 The district shall pay the net incremental cost incurred by the department in
the administration and collection of the sales and use tax.
(b) (I)  A qualified purchaser may provide a direct payment permit
number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or
retailer that is liable and responsible for collecting and remitting any sales
tax levied on any sale made to the qualified purchaser pursuant to the
provisions of this section. A vendor or retailer that has received a direct
payment permit number in good faith from a qualified purchaser shall not
be liable or responsible for collection and remittance of any sales tax
imposed on the sale that is paid for directly from the qualified purchaser's
funds and not the personal funds of any individual.
(II)  A qualified purchaser that provides a direct payment permit
number to a vendor or retailer shall be liable and responsible for the amount
of sales tax levied on any sale made to the qualified purchaser pursuant to
this section in the same manner as liability would be imposed on a qualified
purchaser for state sales tax pursuant to section 39-26-105 (3), C.R.S.
(c) (I)  The board shall designate a financial officer who shall
coordinate with the department of revenue regarding the collection of a
sales and use tax. This coordination shall include, but not be limited to, the
financial officer identifying those businesses eligible to collect the sales and
use tax and any other administrative details identified by the department.
(II)  Any sales and use tax authorized pursuant to this article shall
become effective on July 1 following the electors' approval of the tax.
SECTION 39. In Colorado Revised Statutes, 39-21-107, amend (1)
as follows:
39-21-107.  Limitations. (1)  Except as provided in this section, in
section 29-2-106.1 (5)(b) SECTION 29-2-208 (2)(a)(III), AND SECTION
29-2-302 (5)(b), and unless such time is extended by waiver, the amount of	any tax or of any charge on oil and gas production imposed pursuant to	articles 24 to 29 of this title 39 or article 3 of title 42, and the penalty and	interest applicable thereto, shall be assessed within three years after the	return was filed, whether or not such return was filed on or after the date	prescribed, and no assessment shall be made or credit taken and no notice	of lien shall be filed, nor distraint warrant issued, nor suit for collection
PAGE 62-SENATE BILL 24-025 instituted, nor any other action to collect the same commenced after the
expiration of such period; except that a written proposed adjustment of the
tax liability by the department issued prior to the expiration of such period
shall extend the limitation of this subsection (1) for one year after a final
determination or assessment is made. No lien shall continue after the
three-year period provided for in this subsection (1), except for taxes
assessed before the expiration of such period, notice of lien with respect to
which has been filed prior to the expiration of such period, and except for
taxes on which written notice of any proposed adjustment of the tax liability
has been sent to the taxpayer during such three-year period, in which case
the lien shall continue for one year only after the expiration of such period
or after the issuance of a final determination or assessment based on the
proposed adjustment issued prior to the expiration of the three-year period.
This subsection (1) shall not apply to income tax or to any tax imposed
under article 23.5 of this title 39.
SECTION 40. In Colorado Revised Statutes, 39-21-113, add (35)
as follows:
39-21-113.  Reports and returns - rule - repeal.
(35)  N
OTWITHSTANDING THE CONFIDENTIALITY REQUIREMENTS IN THIS
SECTION
, THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO SHARE
TAXPAYER INFORMATION AS NECESSARY PURSUANT TO SECTION 
29-2-208.
SECTION 41. In Colorado Revised Statutes, repeal 39-21-201.
SECTION 42. In Colorado Revised Statutes, 39-26-105, repeal
(1)(d)(III) as follows:
39-26-105.  Vendor liable for tax - definitions - repeal.
(1) (d) (III)  If a retailer is permitted to retain an amount to cover the
retailer's expense in collecting and remitting local sales tax that is the same
amount as permitted by the state under this section, then such amount is the
amount that was permitted as of December 31, 2019.
SECTION 43. In Colorado Revised Statutes, 39-26-105.2, amend
(3) and (4) as follows:
39-26-105.2.  Remittance of tax - GIS - vendor held harmless -
requirements of GIS database - rules - definition. (3)  Any vendor that
PAGE 63-SENATE BILL 24-025 collects and remits sales tax to the department of revenue as provided by
law, 
INCLUDING ANY LOCAL SALES OR USE TAX PURSUANT TO PART 2 OF
TITLE 
29, may use the GIS database. Any vendor that directly uses the data
contained in the GIS database, or uses data from a third-party database that
is verified to use the most recent information provided by the GIS database,
to determine the jurisdictions to which tax is owed is held harmless for any
tax, charge, or fee liability to any taxing jurisdiction that otherwise would
be due solely as a result of an error or omission in the GIS database data.
(4) (a)  The department of revenue shall ensure that the GIS database
data is at least ninety-five percent accurate based on a statistically valid
sample of addresses from the database, or based on another acceptable
method of proving accuracy.
(b)  T
HE DEPARTMENT OF REVENUE SHALL UPDATE THE GIS
DATABASE WITH RESPECT TO ANY GEOGRAPHIC BOUNDARY CHANGES
DESCRIBED IN SECTION 
29-2-205 (4) WITHIN THIRTY DAYS OF RECEIPT OF THE
WRITTEN NOTICE DESCRIBED IN SECTION 
29-2-205 (1). IF THE DEPARTMENT
OF REVENUE DOES NOT TIMELY RECEIVE THE NOTICE DESCRIBED IN SECTION
29-2-205 (1), THEN THE DEPARTMENT SHALL UPDATE THE GIS DATABASE AS
SOON AS POSSIBLE AFTER RECEIVING THE GEOGRAPHIC BOUNDARY CHANGE
INFORMATION
.
SECTION 44. In Colorado Revised Statutes, repeal 39-26-105.3. 
SECTION 45. In Colorado Revised Statutes, 39-26-105.4, amend
(1) introductory portion as follows:
39-26-105.4.  Remittance of tax - determination of address -
dealer held harmless. (1)  Any licensed motor vehicle dealer that collects
and remits tax to the department of revenue as specified in this part 1 for
any sale of a motor vehicle shall be held harmless for any tax, charge, or fee
liability to any taxing jurisdiction that the dealer proves was not collected
solely because an address that does not meet the requirements of section
42-6-139, C.R.S.,
 was provided by the purchaser for purposes of calculating
the amounts of tax either due on the sale and purchase of such vehicle
pursuant to this part 1 or section 29-2-106, C.R.S.,
 SECTION 29-2-211, if the
dealer:
SECTION 46. In Colorado Revised Statutes, 39-26-113, amend (1)
PAGE 64-SENATE BILL 24-025 and (3); and repeal (4) as follows:
39-26-113.  Collection of sales tax - motor vehicles - off-highway
vehicles - exemption - process for motor vehicles sold at auction -
exception - definition. (1)  The department of revenue or its authorized
agent shall not register a motor or other vehicle for which registration is
required or issue a certificate of title for a motor vehicle, off-highway
vehicle as defined in section 42-6-102, C.R.S.,
 or manufactured home as
defined in section 38-29-106, C.R.S., until any tax due on the sale and
purchase of the vehicle under section 29-2-106, C.R.S. or SECTION
29-2-211, section 39-26-106, or imposed by ordinance of any home rule city
has been paid.
(3)  Revenues due the state and collected pursuant to this section
shall MUST be distributed as are other revenues under this part 1. and
revenues due any county, city, or town so collected shall be distributed in
accordance with the provisions of section 29-2-106, C.R.S., or as specified
by contract entered into with the department of revenue pursuant to section
24-35-110, C.R.S.
(4)  To facilitate collection of sales taxes as provided in this section,
the governing body of each city or town which has imposed a sales tax shall
certify to the department of revenue and to the county clerk of the county
in which such city or town is located a true copy of its current sales tax
ordinances, and shall likewise certify any subsequent changes therein.
SECTION 47. In Colorado Revised Statutes, repeal 39-26-122.5.
SECTION 48. In Colorado Revised Statutes, amend 39-26-125 as
follows:
39-26-125.  Limitations. The taxes for any period, together with the
interest thereon and penalties with respect thereto, imposed by this part 1
shall not be assessed, nor shall any notice of lien be filed, or distraint
warrant issued, or suit for collection be instituted, nor any other action to
collect the same be commenced, more than three years after the date on
which the tax was or is payable, except as set forth in section 29-2-106.1
(5)(b), SECTIONS 29-2-208 (2)(a)(III) AND 29-2-302 (5)(b); nor shall any lien
continue after such period, except for taxes assessed before the expiration
of such period, notice of lien with respect to which has been filed prior to
PAGE 65-SENATE BILL 24-025 the expiration of such period, in which cases such lien shall continue only
for one year after the filing of notice thereof. In the case of a false or
fraudulent return with intent to evade tax, the tax, together with interest and
penalties thereon, may be assessed, or proceedings for the collection of such
taxes, may be begun, at any time. Before the expiration of such period of
limitation, the taxpayer and the executive director of the department of
revenue may agree in writing to an extension thereof, and the period so
agreed on may be extended by subsequent agreements in writing.
SECTION 49. In Colorado Revised Statutes, amend 39-26-210 as
follows:
39-26-210.  Limitations. The taxes for any period, together with the
interest thereon and penalties with respect thereto, imposed by this part 2
shall not be assessed, nor shall any notice of lien be filed, or distraint
warrant issued, or suit for collection be instituted, nor any other action to
collect the same be commenced, more than three years after the date on
which the tax was or is payable, except as set forth in section 29-2-106.1
(5)(b), SECTIONS 29-2-208 (2)(a)(III) AND 29-2-302 (5)(b), nor shall any lien
continue after such period, except for taxes assessed before the expiration
of such period, notice of lien with respect to which has been filed prior to
the expiration of such period, in which cases such lien shall continue only
for one year after the filing of notice thereof. In the case of a false or
fraudulent return with intent to evade tax, the tax, together with interest and
penalties thereon, may be assessed, or proceedings for the collection of such
taxes may be begun at any time. Before the expiration of such period of
limitation, the taxpayer and the executive director of the department of
revenue may agree in writing to an extension thereof, and the period so
agreed on may be extended by subsequent agreements in writing.
SECTION 50. In Colorado Revised Statutes, 39-26-703, amend
(2)(d) and (2.5)(a) as follows:
39-26-703.  Disputes and refunds - repeal. (2) (d)  An application
for refund under subsection (2)(c) or (2)(c.5) of this section must be made
within the applicable deadline and must be made on forms prescribed and
furnished by the executive director of the department of revenue, which
form must contain, in addition to the foregoing information, such other
pertinent data, information, or documentation as the executive director
prescribes by rules promulgated in accordance with article 4 of title 24.
PAGE 66-SENATE BILL 24-025 Except as set forth in sections 29-2-106.1 (5)(b) and SECTIONS 39-26-734
(4)(d), 29-2-208 (2)(a)(III), 
AND 29-2-302 (5)(b), the deadline for a sales tax
refund or a refund of any use tax collected by a vendor is three years after
the twentieth day of the month following the date of purchase and the
deadline for any other use tax refund is three years after the twentieth day
of the month following the initial date of the storage, use, or consumption
in the state by the person applying for the refund.
(2.5) (a)  Except as set forth in section 29-2-106.1 (5)(b)
 SECTIONS
29-2-208 (2)(a)(III) AND 29-2-302 (5)(b), within three years after the due
date of the return showing the overpayment or one year after the date of
overpayment, whichever is later, a vendor shall file any claim for refund
with the executive director of the department of revenue. The executive
director shall promptly examine such claim and shall make a refund or
allow a credit to any vendor who establishes that such vendor overpaid the
tax due pursuant to this article
 ARTICLE 26.
SECTION 51. In Colorado Revised Statutes, 39-28-112, amend
(2)(c) as follows:
39-28-112.  Taxation of cigarettes, tobacco products, or nicotine
products by municipalities, counties, and city and counties - definitions.
(2) (c)  No special sales tax shall be levied pursuant to this subsection (2)
until the proposal has been referred to and approved by the eligible electors
of the county in accordance with article 2 of title 29
 PART 1 OF ARTICLE 2 OF
TITLE 
29. Any proposal for the levy of a special sales tax in accordance with
this subsection (2) shall be submitted to the eligible electors of the county
only on the date of the state general election or on the first Tuesday in
November of an odd-numbered year. Any election on the proposal must be
conducted by the county clerk and recorder in accordance with the
"Uniform Election Code of 1992", articles 1 to 13 of title 1.
SECTION 52. In Colorado Revised Statutes, 39-28.8-203, amend
(1)(a)(VI) as follows:
39-28.8-203.  Disposition of collections - definitions. (1)  The
proceeds of all money collected from the retail marijuana sales tax are
initially credited to the old age pension fund created in section 1 of article
XXIV of the state constitution in accordance with paragraphs (a) and (f) of
section 2 of article XXIV of the state constitution and thereafter are
PAGE 67-SENATE BILL 24-025 transferred to the general fund in accordance with section 7 of article XXIV
of the state constitution. For each fiscal year in which a tax is collected
pursuant to this part 2, an amount shall be appropriated or distributed from
the general fund as follows:
(a) (VI)  Nothing in this paragraph (a) shall be construed to prevent
SUBSECTION (1)(a) PREVENTS a local government from imposing, levying,
and collecting any fee or any tax upon the sale of retail marijuana or retail
marijuana products or upon the occupation or privilege of selling retail
marijuana products, nor shall the provisions of this paragraph (a)
SUBSECTION (1)(a) be interpreted to affect any existing authority of a local
government to impose a tax on retail marijuana or retail marijuana products
to be used for local and municipal purposes; however, any local tax
imposed at other than the local jurisdiction's general sales tax rate shall not
be collected, administered, and enforced by the department of revenue
pursuant to section 29-2-106, C.R.S.
 PART 2 OF ARTICLE 2 OF TITLE 29, but
shall instead be collected, administered, and enforced by the local
government itself.
SECTION 53. In Colorado Revised Statutes, 43-4-605, amend
(1)(i.5)(V) and (1)(j)(I) as follows:
43-4-605.  Powers of the authority - inclusion or exclusion of
property - determination of regional transportation system alignment
- fund created - repeal. (1)  In addition to any other powers granted to an
authority pursuant to this part 6, an authority has the following powers:
(i.5) (V)  Upon the request of the authority,
 The executive director
of the department of revenue shall administer and collect, ADMINISTER, AND
ENFORCE
 the visitor benefit tax authorized by subparagraph (I) of thisparagraph (i.5). If the authority requests that the executive director
administer and collect the tax, the executive director shall make monthly
distributions of the tax collections to the authority. SUBSECTION (1)(i.5)(I)
OF THIS SECTION PURSUANT TO PART 2 OF ARTICLE 2 OF TITLE 29. The
department of revenue shall retain an amount not to exceed the cost of the
collection, administration, and enforcement and shall transmit the amount
to the state treasurer who shall credit the same to the regional transportation
authority visitor benefit tax fund, which fund is hereby created. The
amounts so retained are hereby appropriated annually from the fund to the
department to the extent necessary for the department's collection,
PAGE 68-SENATE BILL 24-025 administration, and enforcement of the provisions of this part 6. Any
moneys MONEY remaining in the fund attributable to taxes collected in the
prior fiscal year shall be transmitted to the authority; except that, prior to the
transmission to the authority of such moneys
 MONEY, any moneys MONEY
appropriated from the general fund to the department for the collection,	administration, and enforcement of the tax for the prior fiscal year shall be	repaid.
(j) (I) (A)  Subject to the provisions of section 43-4-612, to levy, in
all or any designated portion of the members of the combination or of the
members of the transportation planning organization exercising the powers
of an authority as authorized by section 43-4-622, a sales or use tax, or both,
at a rate not to exceed two percent upon every transaction or other incident
with respect to which a sales or use tax is levied by the state; except that, if
the authority includes territory that is within the regional transportation
district created and existing pursuant to article 9 of title 32, a designated
portion of the members of the combination or of the members of the
transportation planning organization in which a new tax is levied must be
composed of entire territories of members of the combination or of the
members of the transportation planning organization so that the rate of tax
imposed pursuant to this part 6 within the territory of any single member of
the combination or of the members of the transportation planning
organization is uniform and except that the authority shall not levy a sales
or use tax on any transaction or other incident occurring in any territory
located outside the boundaries of the authority and within the boundaries of
a municipality as the boundaries of the municipality exist on the date the
authority is created without the consent of the governing body of the
municipality or outside the boundaries of the authority and within the
unincorporated boundaries of a county as the unincorporated boundaries
exist on the date the authority is created without the consent of the
governing body of the county. Subject to the provisions of section 43-4-612,
the authority may elect to levy any such sales or use tax at different rates in
different designated portions of the members of the combination or of the
members of the transportation planning organization; except that, if the
authority includes territory that is within the regional transportation district,
a designated portion of the members of the combination or of the members
of the transportation planning organization in which a new tax is levied
must be composed of entire territories of members of the combination or of
the members of the transportation planning organization so that the rate of
tax imposed pursuant to this part 6 within the territory of any single member
PAGE 69-SENATE BILL 24-025 of the combination or of the transportation planning organization is
uniform. If the authority so elects, it shall submit a single ballot question
that lists all of the different rates to the registered electors of all designated
portions of the members of the combination or of the transportation
planning organization in which the proposed sales or use tax is to be levied.
(B)  The tax imposed pursuant to this subsection (1)(j) is in addition
to any other sales or use tax imposed pursuant to law. If a member of the
combination or of the transportation planning organization is located within
more than one authority, the sales or use tax, or both, authorized by this
subsection (1)(j) shall not exceed two percent upon every transaction or
other incident with respect to which a sales or use tax is levied by the state. 
(C)  The executive director of the department of revenue shall
collect, administer, and enforce the sales or use tax to the extent feasible,
in the manner provided in section 29-2-106 PURSUANT TO PART 2 OF
ARTICLE 
2 OF TITLE 29. The director shall make monthly distributions of thetax collections to the authority which shall apply the proceeds MONTHLY
DISTRIBUTIONS RECEIVED FROM THE DEPARTMENT OF REVENUE PURSUANT
TO SECTION 
29-2-207 solely to the financing, construction, operation, or
maintenance of regional transportation systems.
(D)   The department shall retain an amount not to exceed the total
cost of the collection, administration, and enforcement and shall transmit
the amount to the state treasurer, who shall credit the same to the regional
transportation authority sales tax fund, which fund is hereby created. The
amounts so retained are hereby appropriated annually from the fund to the
department to the extent necessary for the department's collection,
administration, and enforcement of this part 6. Any money remaining in the
fund attributable to taxes collected in the prior fiscal year shall be
transmitted to the authority; except that, prior to the transmission to the
authority of such money, any money appropriated from the general fund to
the department for the collection, administration, and enforcement of the tax
for the prior fiscal year shall be repaid.
SECTION 54. Applicability. This act applies to any taxable event
occurring on or after July 1, 2025.
SECTION 55. Act subject to petition - effective date. This act
takes effect July 1, 2025; except that, if a referendum petition is filed
PAGE 70-SENATE BILL 24-025 pursuant to section 1 (3) of article V of the state constitution against this act
or an item, section, or part of this act within the ninety-day period after final
adjournment of the general assembly, then the act, item, section, or part will
not take effect unless approved by the people at the general election to be
held in November 2024 and, in such case, will take effect July 1, 2025, or
on the date of the official declaration of the vote thereon by the governor,
whichever is later.
____________________________ ____________________________
Steve Fenberg Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
            APPROVED________________________________________
                                                        (Date and Time)
                              _________________________________________
                             Jared S. Polis
                             GOVERNOR OF THE STATE OF COLORADO
PAGE 71-SENATE BILL 24-025