Colorado § 32-21-110 Financial powers

Colorado Statutes

§ 32-21-110 — Financial powers

Colorado § 32-21-110

Title 32Special

Art.Early Childhood Development Service Districts

This text of Colorado § 32-21-110 (Financial powers) 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. § 32-21-110 (2026).

Text

Any district created pursuant to this article 21 shall
have all of the financial powers described in section 32-1-1101; except that the levy
and collection of ad valorem taxes is subject to section 32-21-114. The district shall
also have the power, upon voter approval, to levy and collect a uniform sales and
use tax throughout the entire geographical area of the district upon every
transaction or other incident with respect to which a sales and use tax is levied by
the state pursuant to article 26 of title 39; except that such sales and use tax shall
not be levied on the sale of cigarettes. Any sales and use tax authorized pursuant to
this section shall be levied and collected as provided in section 32-21-111.

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Any district created pursuant to this article 21 shall
have all of the financial powers described in section 32-1-1101; except that the levy
and collection of ad valorem taxes is subject to section 32-21-114. The district shall
also have the power, upon voter approval, to levy and collect a uniform sales and
use tax throughout the entire geographical area of the district upon every
transaction or other incident with respect to which a sales and use tax is levied by
the state pursuant to article 26 of title 39; except that such sales and use tax shall
not be levied on the sale of cigarettes. Any sales and use tax authorized pursuant to
this section shall be levied and collected as provided in section 32-21-111.