Colorado § 32-13-110 Tax imposed - collection - administration of tax - use

Colorado Statutes

§ 32-13-110 — Tax imposed - collection - administration of tax - use

Colorado·Title 32 Special·Art. Scientific and Cultural Facilities District

(1)Upon the approval of the registered electors pursuant to the provisions of section 32-13-108, the board shall have the power to levy such uniform sales tax throughout the district upon every transaction or other incident with respect to which a sales tax is levied by the county, pursuant to the provisions of part 1 of article 2 of title 29.

(2)(a) If such sales tax is levied pursuant to the provisions of this article, the collection, administration, enforcement, and distribution of said sales tax shall be performed by the executive director of the department of revenue pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of such sales taxes; except that in no eve

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(1) Upon
the approval of the registered electors pursuant to the provisions of section 32-13-108, the board shall have the power to levy such uniform sales tax throughout the
district upon every transaction or other incident with respect to which a sales tax is
levied by the county, pursuant to the provisions of part 1 of article 2 of title 29.

(2) (a) If such sales tax is levied pursuant to the provisions of this article, the
collection, administration, enforcement, and distribution of said sales tax shall be
performed by the executive director of the department of revenue pursuant to part
2 of article 2 of title 29. The district shall pay the net incremental cost incurred by
the department of revenue in the administration and collection of such sales taxes;
except that in no event shall any district pay in any given fiscal year commencing
after the first full fiscal year of operation more than an amount equal to the amount
paid by the district in the first full fiscal year of operation, as adjusted in
accordance with changes in the consumer price index for the Denver-Boulder
consolidated metropolitan statistical area. The department may make expenditures
for such costs subject to annual appropriation by the general assembly.

(b) (Deleted by amendment, L. 2024.)

(3) The proceeds of such sales tax collections shall be used by the board to
assist scientific and cultural facilities within the district. After deducting any costs
incurred by the district for the administration of such moneys, distributions shall be
made by the board, in accordance with any formula or criteria, if any, contained in
the petition or resolution pursuant to section 32-13-108 (2)(b), to scientific and
cultural facilities which meet the criteria, if any, specified in such petition or
resolution, and which meet the following criteria:

(a) Any such facility shall be a nonprofit organization which meets the
requirements of section 501 (c)(3) of the federal Internal Revenue Code of 1986,
as amended, with the primary purpose of enlightening and entertaining the public
through the production, presentation, exhibition, advancement, or preservation of
visual arts, performing arts, cultural history, natural history, or natural sciences
including earth, life, or physical sciences, as such terms are defined by the board, or
shall be an agency of local government that has such primary purpose; and

(b) Any such facility shall have its principal office within the district, shall
conduct the majority of its activities within the state of Colorado, and shall
principally benefit the residents of the district.

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Legislative History

Source: L. 87: Entire article added, p. 1262, � 1, effective July 1. L. 90: IP(3) amended, p. 1515, � 2, effective April 3. L. 92: (3)(a) amended, p. 991, � 3, effective April 24. L. 94: (2) amended, p. 319, � 6, effective March 29. L. 99: (2) amended, p. 15, � 8, effective January 1, 2000. L. 2016: (3)(a) amended, ch. 135, p. 400, � 6, effective January 1, 2017. L. 2022: (2)(b)(II) amended, (HB 22-1312), ch. 202, p. 1360, � 4, effective August 10. L. 2024: (1) and (2) amended, (SB 24-025), ch. 144, p. 573, � 29, effective July 1, 2025.