§ 29-2-107 — Limitation on applicability

(1) Nothing in this article shall be
construed to apply to, affect, or limit the powers of home rule municipalities
organized under article XX of the state constitution to impose, administer, or
enforce any local sales or use tax except those provisions which specifically refer
to home rule.

(2) No provision of this article shall be construed to require any incorporated
town or city or any county to impose any sales tax or to increase any sales tax
imposed prior to July 1, 1967.

(3) Nothing in this article shall be construed to invalidate any sales or use
tax adopted by ordinance or resolution by any town, city, city and county, or county,
whether home rule or statutory, prior to January 1, 1986. Except as provided in
subsection (1) of this section, no sales or use tax of any such local government shall
conflict with the provisions of this article after January 1, 1986.

Legislative History

Source: L. 67: p. 663, � 7. C.R.S. 1963: � 138-10-7. L. 85: Entire section added, p. 1036, � 4, effective January 1, 1986.