C.R.S. Section 32-14-114
Sales tax imposed

  • collection
  • administration of tax
  • discontinuance

(1)

Upon the approval of the registered electors pursuant to the provisions of section 32-14-105 and upon the granting of a major league baseball franchise by major league baseball to be located in the district, the board shall have the power to levy such uniform sales tax for a period not to exceed twenty years throughout the district created in section 32-14-104 upon every transaction or other incident with respect to which a sales tax is levied by the state, pursuant to the provisions of article 26 of title 39, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes and shall be levied on:

(a)

Purchases of machinery or machine tools that are otherwise exempt pursuant to section 39-26-709 (1), C.R.S., to the extent that such sales and purchases are subject to the sales tax levied by the regional transportation district pursuant to section 29-2-105 (1)(d), C.R.S., on and after the January 1 following the adoption of a resolution by the board;

(b)

Sales of low-emitting motor vehicles, power sources, or parts used for converting such power sources as specified in section 39-26-719 (1), C.R.S.; and

(c)

Vending machine sales of food that are otherwise exempt pursuant to section 39-26-714 (2), C.R.S.

(2)

Intentionally left blank —Ed.

(a)

The collection, administration, and enforcement of the sales tax shall be performed by the executive director of the department of revenue in the same manner as that for the collection, administration, and enforcement of the state sales tax imposed pursuant to article 26 of title 39, C.R.S., including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor’s expense in the collection and remittance of the sales tax as provided in section 39-26-105, C.R.S. The executive director shall make monthly distributions of such sales tax collections to the district. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of such sales tax; except that in no event shall the district pay in any given fiscal year commencing on or after July 1, 1994, more than an amount equal to the amount paid by the district in the 1993-94 fiscal year, 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)

Intentionally left blank —Ed.

(I)

A qualified purchaser may provide a direct payment permit number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on any sale made to the qualified purchaser pursuant to the provisions of this article. A vendor or retailer that has received in good faith from a qualified purchaser a direct payment permit number shall not be liable or responsible for collection and remittance of any sales tax imposed on such sale that is paid for directly from such qualified purchaser’s funds and not the personal funds of any individual.

(II)

A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on any sale made to the qualified purchaser pursuant to the provisions of this article in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section 39-26-105 (3), C.R.S.

(3)

If the board levies such uniform sales tax as authorized in subsection (1) of this section, the board shall transmit to the executive director of the department of revenue not later than five days after the adoption of the resolution imposing such sales tax a certified copy of said resolution, whereupon said executive director shall proceed to collect, administer, and enforce such sales tax pursuant to the provisions of subsection (2) of this section for a period of twenty years from the effective date of said resolution, unless the executive director of the department of revenue receives from the board notification of discontinuance of the levy of such sales tax pursuant to the provisions of subsection (4) of this section.

(4)

At such time, prior to the end of the twenty-year period, that the board determines that the levy of the sales tax is no longer necessary for the purposes set forth in this article, the board shall transmit to the executive director of the department of revenue not later than five days after the adoption of the resolution discontinuing the levy of such sales tax a certified copy of said resolution, whereupon said executive director shall discontinue the collection, administration, and enforcement of said sales tax on the January 1 following the adoption of said resolution. Upon the adoption of said resolution discontinuing the sales tax levy, the board shall have no further authority to levy such sales tax on and after the January 1 following the adoption of said resolution.

Source: Section 32-14-114 — Sales tax imposed - collection - administration of tax - discontinuance, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-32.­pdf (accessed Oct. 20, 2023).

32–14–101
Short title
32–14–102
Legislative declaration
32–14–103
Definitions
32–14–104
Creation of district - area of district
32–14–105
Authorizing election
32–14–106
Board of directors - membership - qualifications
32–14–107
Board of directors - powers and duties
32–14–108
Conflicts of interest prohibited
32–14–109
Records of board - audits - legislative oversight - powers and duties of state auditor
32–14–110
Privatization - study and consideration
32–14–111
Criteria - stadium site - stadium
32–14–112
Consultation with urban land institute - Colorado baseball commission - consideration of recommendations
32–14–113
Costs - acquisition of stadium site - construction of stadium - use of public moneys - target percentage
32–14–114
Sales tax imposed - collection - administration of tax - discontinuance
32–14–115
Sales tax revenues - use
32–14–116
Operating revenues - use
32–14–117
Issuance of special obligation bonds
32–14–118
Pledge of sales tax revenues and net operating revenues
32–14–119
Payment, recital, and securities
32–14–120
Incontestable recital in securities
32–14–121
Limitation upon payment
32–14–122
Negotiability
32–14–123
Sale of special obligation bonds
32–14–124
Contracts
32–14–125
Management agreement - operation of stadium
32–14–126
Lease of stadium - major league baseball franchise
32–14–126.5
Revenue sharing
32–14–128
Limitations upon liabilities
32–14–129
Sale of real and personal property of district
32–14–130
Limitations upon promotional activities
32–14–131
Colorado baseball commission - creation - membership
32–14–132
Commission - powers and duties
32–14–133
Repeal of article
Green check means up to date. Up to date

Current through Fall 2024

§ 32-14-114’s source at colorado​.gov