C.R.S. Section 29-2-103
Countywide sales or use tax

multiple-county municipality excepted

(1)

Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the county voting on such proposal pursuant to section 29-2-104. Such a proposal for a sales tax, use tax, or both, upon approval by a majority of the registered electors voting thereon, shall be effective throughout the incorporated and unincorporated portions of the county except when less than countywide application is authorized pursuant to subsection (2) of this section.

(2)

A county may levy a sales tax, use tax, or both, in whole or in part, in less than the entire county when the following conditions are met:

(a)(Deleted by amendment, L. 2008, p. 990, § 4, effective August 5, 2008.)(b) The area to be excluded from the tax levy is comprised solely of a portion of a municipality whose boundaries are located in more than one county; and

(c)

All other counties in which a portion of the municipality described in paragraph (b) of this subsection (2) is located have agreed to provide fair compensation to the county for any services extended to such municipality as a result of revenues derived from the county tax levy from which the municipality is excluded.

(3)

The approval provisions of subsection (1) of this section, the restrictions on contents of sales or use tax proposals set forth in section 29-2-105, and the collection procedures of section 29-2-106 shall apply to county sales or use taxes or both levied pursuant to subsection (2) of this section.

Source: Section 29-2-103 — Countywide sales or use tax - multiple-county municipality excepted, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-29.pdf (accessed Dec. 24, 2024).

29‑2‑101
Legislative declaration 29‑2‑102
Municipal sales or use tax - referendum 29‑2‑103
Countywide sales or use tax - multiple-county municipality excepted 29‑2‑103.5
Sales tax for mass transit 29‑2‑103.7
Special taxes for water rights 29‑2‑103.8
Sales tax for health-care services 29‑2‑103.9
Sales tax for mental health-care services 29‑2‑104
Adoption procedures 29‑2‑105
Contents of sales tax ordinances and proposals 29‑2‑106
Collection - administration - enforcement 29‑2‑106.1
Deficiency notice - dispute resolution 29‑2‑106.2
Location guides - precinct locators 29‑2‑107
Limitation on applicability 29‑2‑109
Contents of use tax ordinances and proposals - repeal 29‑2‑110
Filing with executive director - when deemed to have been made 29‑2‑112
Sales and use tax revenue bonds 29‑2‑114
Retail marijuana excise tax - county - municipality - election - repeal 29‑2‑115
Retail marijuana sales tax - county - municipality - election - legislative declaration - definition

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

C.R.S. Section 29-2-103 Countywide sales or use tax

(1)

(2)

(c)

(3)

C.R.S. Section 29-2-103
Countywide sales or use tax