Colorado § 32-1-1107 Special financial provisions - fire protection districts

Colorado Statutes

§ 32-1-1107 — Special financial provisions - fire protection districts

Colorado·Title 32 Special·Art. Special District Provisions

(1)In addition to the powers specified in section 32-1-1101, the board of a fire protection district, referred to in this section as a district, has the power, for and on behalf of the district, to levy a uniform sales tax, at a rate determined by the board, upon every transaction or other incident with respect to which a sales tax is levied by the state that occurs within any area of the district's jurisdiction, subject to the following limitations:

(a)The board may levy the sales tax only if the question of levying the sales tax is submitted to and approved by a majority of the eligible electors of the district voting at a regular special district election or at a special election held on the Tuesday after the first Monday of November in an even-numbered year or on the first

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(1) In
addition to the powers specified in section 32-1-1101, the board of a fire protection
district, referred to in this section as a district, has the power, for and on behalf of
the district, to levy a uniform sales tax, at a rate determined by the board, upon
every transaction or other incident with respect to which a sales tax is levied by the
state that occurs within any area of the district's jurisdiction, subject to the
following limitations:

(a) The board may levy the sales tax only if the question of levying the sales
tax is submitted to and approved by a majority of the eligible electors of the district
voting at a regular special district election or at a special election held on the
Tuesday after the first Monday of November in an even-numbered year or on the
first Tuesday of November in an odd-numbered year in accordance with this article
1, article 13.5 of title 1, and section 20 of article X of the state constitution. The
ballot issue must provide that the sales tax to be levied shall be in addition to other
taxes levied by the district. The district shall pay all costs of the election.

(b) The net revenue of any sales tax levied may be used only to fund fire
protection services in areas of the district in which the tax is to be levied.

(2) The executive director of the department of revenue shall collect,
administer, and enforce any sales tax levied by a district pursuant to part 2 of
article 2 of title 29, as added and amended with relocated provisions in Senate Bill
24-025, enacted in 2024. The district shall pay the net incremental cost incurred by
the department of revenue in the administration and collection of the sales tax.

(3) Revenue raised by a district through the levy of a sales tax pursuant to
this section is in addition to and shall not be used to supplant any funding that the
district would otherwise be entitled to receive from the state or any subdivision
thereof.

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