§ 29-2-104 — Adoption procedures

Colorado § 29-2-104

• Jurisdiction: Colorado
• Title 29: Government
• Art.: County and Municipal Sales or Use Tax

Text

(1) A proposal for a countywide sales tax,
use tax, or both shall be referred to the registered electors of the county either by
resolution of the board of county commissioners or by petition initiated and signed
by five percent of the registered electors of the county. The right of petition
allowed pursuant to this subsection (1) shall extend only to the initial proposal of a
tax and shall not extend to the extension of an expiring tax, use of tax revenues, or
changes in distribution of tax revenues among local governments.

(2) Such proposal shall contain a description of the tax in accordance with
the provisions of this article and shall make provision for any distribution of revenue
collections between the county and the incorporated cities and towns within the
county. Such proposal shall also state the amount of tax to be imposed. Unless
otherwise agreed to by the governing bodies of the county and municipalities within
the county, any use tax proceeds shall be distributed among such county and
municipalities in the same proportion as the sales tax proceeds distributed to each
jurisdiction.

(3) A proposal for a countywide sales tax, use tax, or both, by resolution of
the board of county commissioners, shall be submitted at the next regular general
election if there is one within the next succeeding one hundred twenty days after
the adoption of such resolution. If no general election is scheduled within such time,
the board of county commissioners, in its resolution, shall submit the same to the
registered electors of the county at a special election called for the purpose, to be
held not less than thirty days nor more than ninety days after the adoption of such
resolution.

(4) Upon being presented with a petition requesting a proposal for a
countywide sales tax, use tax, or both signed by five percent of the registered
electors of the county, the board of county commissioners shall, upon certification
of the signatures on the petition, submit such proposal to the registered electors of
the county. The proposal shall be submitted at the next general election if there is
one within one hundred twenty days of the filing of the petition. If no general
election is scheduled within one hundred twenty days following the date of filing of
the petition, the board of county commissioners shall submit such proposal at a
special election called not less than thirty days nor more than ninety days from the
date of filing of the petition.

(5) Upon the adoption of a resolution by the board of county commissioners
as provided in subsection (3) of this section or upon the filing of a proper petition as
provided in subsection (4) of this section, the county clerk and recorder shall
publish the text of such proposal for a sales tax, use tax, or both four separate
times, a week apart, in the official newspaper of the county and each city and
incorporated town within the county. The cost of the election shall be paid from the
general fund of the county. The conduct of the election shall conform, so far as
practicable, to the general election laws of the state.

(6) If approved by a majority of the registered electors voting thereon, the
countywide sales tax, use tax, or both shall become effective as provided in section
29-2-205.

(7) Repealed.

Legislative History

Source: L. 67: p. 660, � 4. C.R.S. 1963: � 138-10-4. L. 75: Entire section amended, p. 962, � 4, effective July 14. L. 79: (1)(d) amended, p. 1127, � 3, effective July 3. L. 81: (7) amended, p. 1402, � 1, effective June 9. L. 2002: (1) amended, p. 1944, � 1, effective August 7. L. 2024: (6) amended, (SB 24-025), ch. 144, p. 555, � 10, effective July 1, 2025; (7)(b) added by revision, (SB 24-025), ch. 144, pp. 555, 585, �� 10, 55.