C.R.S.
Section 32-9-119
Additional powers of district
(1)
In addition to any other powers granted to the district in this article, the district has the following powers:(a)
To have the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate. The district shall be a political subdivision of the state.(b)
To have perpetual existence and succession, subject to the provisions of section 32-9-158;(c)
To adopt, have, and use a seal and to alter same at pleasure;(d)
To sue and be sued;(e)
To enter into any contract or agreement not inconsistent with this article or the laws of this state;(f)
To borrow money and to issue district securities evidencing same;(g)
To refund any loan or obligation of the district and to issue refunding securities therefor;(h)
To purchase, trade, exchange, or otherwise acquire, maintain, and dispose of real property and personal property and any interest therein;(i)
To levy and cause to be collected taxes on all taxable property within the district, subject to the limitations imposed by this article and the laws of the state;(j)
To employ such officers, agents, employees, and other persons necessary to carry out the purposes of this article and to acquire office space, equipment, services, supplies, and insurance necessary to carry out the purposes of this article;(k)
To condemn property for public use;(l)
To establish, maintain, and operate a mass transportation system, subject to the provisions of section 32-9-119.5 for the operation of the district’s bus operations, and all necessary facilities relating thereto across or along any public street, highway, bridge, viaduct, or other public right-of-way, or in, upon, under, or over any vacant public lands without first obtaining a franchise from the public body having jurisdiction over the same; except that the district shall cooperate with any public body having such jurisdiction and the district shall promptly restore any such street, highway, bridge, viaduct, or other public right-of-way to its former state of usefulness as nearly as may be and shall not use the same in such a manner as to impair completely or unnecessarily the usefulness thereof;(l.5)
To implement the provisions of section 32-9-119.5 concerning the operation of the district’s bus operations;(m)
To fix and from time to time increase or decrease the revenues for services and facilities provided by the district; to pledge revenues for the payment of special district obligation bonds that have been issued in accordance with this article; and to enforce the collection of such revenues;(n)
To deposit any moneys of the district not then needed in the conduct of district affairs in any banking institution within or without the district or in any depository authorized in section 24-75-603, C.R.S. For the purpose of making such deposits, the board may appoint, by written resolution, one or more persons to act as custodians of the moneys of the district. Such persons shall give surety bonds in such amounts and form and for such purposes as the board requires.(o)
To invest any surplus money in the district’s treasury, including moneys in a sinking or reserve fund established for the purpose of retiring any district securities, not required for immediate necessities of the district in securities meeting the investment requirements established in part 6 of article 75 of title 24, C.R.S.;(p)
To sell from time to time such securities thus purchased and held;(q)
To accept grants or loans from the federal government, the state government, or any political subdivision thereof, to enter into contracts and cooperate with the federal government, the state government, or any political subdivision thereof, and to do all things necessary, not inconsistent with this article or the laws of this state, in order to avail itself of such aid, assistance, and cooperation under any federal or state legislation;(r)
To enter into joint operating or service contracts, and acquisition, improvement, equipment, or disposal contracts with any public body in the district concerning any mass transportation facility whether acquired by the district or by the public body; to perform such contracts; and to accept grants and contributions from any public body or any other person in connection therewith;(s)
To enter upon any land within the district to make surveys, borings, soundings, and examinations for the purposes of the district;(t)
To have the management, control, and supervision of all business and affairs relating to any mass transportation facility authorized in this article 9, subject to the provisions of section 32-9-119.5 for the operation of the district’s bus operations, or otherwise concerning the district, and of the acquisition, improvement, equipment, operation, maintenance, and disposal of any property relating to any such mass transportation facility; except that the oversight of operations and facilities for safety purposes as required by 49 CFR 674, entitled “State Safety Oversight”, and article 18 of title 40, shall be subject to the jurisdiction of the public utilities commission of the state of Colorado;(u)
To enter into contracts of indemnity and guaranty;(v)
To secure financial statements, appraisals, economic feasibility reports, and valuations of any type relating to the mass transportation system of the district or any facility therein;(w)
To make all contracts, execute all instruments, and do all things necessary or convenient in the exercise of the powers granted in this article, or in the performance of the district’s covenants or duties, or in order to secure the payment of district securities;(x)
To have and exercise all rights and powers necessary or incidental to or implied from the specific powers granted in this article, which specific powers shall not be considered as a limitation upon any power necessary or appropriate to carry out the purposes and intent of this article;(y)
To exercise all or any part or combination of the powers granted in this article.(1.9)
Repealed.(2)
Intentionally left blank —Ed.(a)
To provide revenue to finance the operations of the district, to defray the cost of construction of capital improvements and acquisition of capital equipment, and to pay the interest and principal on securities of the district, the board, for and on behalf of the district, has the power to levy uniformly throughout the district a sales tax at any rate that may be approved by the board, upon every transaction or other incident with respect to which a sales tax is now levied by the state, pursuant to the provisions of article 26 of title 39, C.R.S.(b)
and (b.5) Repealed.(c)
Sales tax levied pursuant to this subsection (2) shall be collected, administered, and enforced as follows:(I)
The collection, administration, and enforcement of said sales tax shall be performed by the executive director of the department of revenue in the same manner as the collection, administration, and enforcement of the state sales tax imposed under 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 said tax as provided in section 39-26-105, C.R.S.(I.5)
Intentionally left blank —Ed.(A)
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 this subsection (2). 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.(B)
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 this subsection (2) in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section 39-26-105 (5).(II)
The executive director of the department of revenue shall administer, collect, and distribute any sales tax imposed in conformity with this article. The executive director of the department of revenue shall make monthly distributions of such sales tax collections to the district. The department of revenue shall retain an amount not to exceed the net incremental cost of such administration, collection, and distribution and shall transmit such amount to the state treasurer, who shall credit the same to the general fund; except that the amount retained by the department of revenue in any given fiscal year commencing on or after July 1, 1994, shall not exceed the amount retained by the department 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 cost of such administration, collection, and distribution shall be the audited net incremental cost thereof reduced by the amount of interest earned on such sales tax collections prior to distribution to the district.(3)
to (8) Repealed.
Source:
Section 32-9-119 — Additional powers of district, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-32.pdf
(accessed Oct. 20, 2023).