Colorado § 29-2-102 Municipal sales or use tax - referendum

Colorado Statutes

§ 29-2-102 — Municipal sales or use tax - referendum

Colorado § 29-2-102

Title 29Government

Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-102 (Municipal sales or use tax - referendum) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 29-2-102 (2026).

Text

(1)Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the Colorado Municipal Election Code of 1965, article 10 of title 31, C.R.S.

(2)(a) and (b) Repealed.

(c)Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors o

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(1) Any incorporated
town or city in this state may adopt a municipal sales or use tax, or both, by
ordinance in accordance with the provisions of this article, but only if the ordinance
provides for the submission of the tax proposal to an election by the registered
electors of the town or city for their approval or rejection at a regular municipal
election or at a special election called for the purpose if no regular municipal
election will be held within ninety days after the adoption of the ordinance. The
election shall be conducted in the manner provided in the Colorado Municipal
Election Code of 1965, article 10 of title 31, C.R.S.

(2) (a) and (b) Repealed.

(c) Nothing in this article shall preclude the initiation of a sales or use tax
proposal by the registered electors of any incorporated town or city pursuant to
section 31-11-104, C.R.S.

(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.

Legislative History

Source: L. 67: p. 660, � 2. C.R.S. 1963: � 138-10-2. L. 73: p. 1477, � 2. L. 75: Entire section amended, p. 961, � 2, effective July 14. L. 79: Entire section amended, p. 1126, � 1, effective April 25. L. 87: Entire section amended, p. 322, � 67, effective July 1. L. 93: Entire section amended, p. 697, � 4, effective May 4. L. 95: Entire section amended, p. 440, � 25, effective May 8. L. 2003: Entire section amended, p. 2581, � 1, effective June 5. L. 2024: (3) added, (SB 24-025), ch. 144, p. 554, � 4, effective July 1, 2025; (2)(a)(II) and (2)(b)(II) added by revision, (SB 24-025), ch. 144, pp. 554, 585, �� 4, 55.