Colorado § 29-2-103.9 Sales tax for mental health-care services

Colorado Statutes

§ 29-2-103.9 — Sales tax for mental health-care services

Colorado § 29-2-103.9

Title 29Government

Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-103.9 (Sales tax for mental health-care services) 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. § 29-2-103.9 (2026).

Text

(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. The 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.

(2)(a) Any county in which mental health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider for the purpose of providing mental

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(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. The 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.

(2) (a) Any county in which mental health-care services are provided may
enter into intergovernmental agreements with any municipality or other county or
may enter into contractual agreements with any private provider for the purpose of
providing mental health-care services within the county.

(b) Any county that uses sales tax revenues imposed pursuant to this section
for the provision of mental health-care services shall establish standards for such
services.

(3) (a) No sales tax shall be levied pursuant to the provisions of subsection (1)
of this section until the proposal has been referred to and approved by the eligible
electors of the county in accordance with the provisions of this article.

(b) Any proposal for the levy of a sales tax in accordance with paragraph (a)
of this subsection (3) shall only be submitted to the eligible electors of the county
on the first Tuesday after the first Monday in November of each year and any
election on the proposal shall be conducted by the county clerk and recorder in
accordance with the Uniform Election Code of 1992, articles 1 to 13 of title 1,
C.R.S.

(4) All revenues collected from a county sales tax imposed pursuant to this
section shall be credited to a special fund in the county treasury known as the
county mental health care services fund. The fund shall be used only for the
purpose of providing mental health-care services in accordance with this section.

Legislative History

Source: L. 2005: Entire section added, p. 1042, � 5, effective June 2. L. 2008: (3)(a) amended, p. 991, � 8, effective August 5. L. 2024: (1) amended, (SB 24-025), ch. 144, p. 555, � 9, effective July 1, 2025.