§ 30-11-107.9 — County tax for public safety improvements - definitions

Colorado § 30-11-107.9

• Jurisdiction: Colorado
• Title 30: Government
• Art.: County Powers and Functions

Text

(1) As
used in this section, unless the context otherwise requires:

(a) Public safety improvements means capital expenditures or operational
costs associated with a public safety organization.

(b) Public safety organization means a law enforcement agency or office,
district attorney's office, judicial district, coroner's office, a fire protection district,
fire department, or any other public entity dedicated to providing services related
to public safety, public health, or emergency management at the county or local
level in the state.

(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. 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.

(3) The board of county commissioners of a county may by resolution
approve a proposal for a county public safety improvements tax; thereupon the
public safety improvements tax proposal must be submitted to the registered
electors of the county at the next general election, the next biennial county
election, or the next election held on the first Tuesday of November in an odd-numbered year as determined by the board of county commissioners. The proposal
shall contain a description of the tax including its purposes and shall state the
amount to be imposed. The proposal may include a provision to also seek voter
approval to retain and expend all or a portion of the revenues of the tax from
district fiscal year spending for purposes of section 20 of article X of the state
constitution. The conduct of the election shall conform so far as practicable to the
general election laws of the state and with the provisions of said section 20.

(4) (a) The county public safety improvements tax shall be collected,
administered, and enforced as specified in part 2 of article 2 of title 29.

(b) The department of revenue shall perform, on an annual basis, an analysis
to determine the net incremental cost of such collection, administration, and
enforcement. The department shall retain only the amount determined to be
necessary by the cost analysis, and in no event shall that amount exceed three and
one-third percent of the amount collected. Such amount retained shall be
transmitted to the state treasurer, who shall credit the same to the general fund,
and such amount shall be subject to appropriation by the general assembly for the
net incremental cost of such collection, administration, and enforcement.

(5) No public moneys from any source shall be expended directly or
indirectly to urge electors to vote in favor or against the imposition of a county
public safety improvements tax. Nothing in this subsection (5) shall be construed as
prohibiting an elected official from expressing his or her personal opinion
concerning the imposition of the tax.

Legislative History

Source: L. 2007: Entire section added, p. 1459, � 1, effective August 3. L. 2017: (3) amended, (HB 17-1342), ch. 235, p. 965, � 1, effective May 24. L. 2024: (2) and (4)(a) amended, (SB 24-025), ch. 144, p. 568, � 21, effective July 1, 2025.