Colorado § 32-1-1108 - Special financial provisions - ambulance districts.

§ 32-1-1108. Special financial provisions - ambulance districts.

(1) In addition to the powers specified in section 32-1-1101, the board of an ambulance district, referred to in this section as a "district", has the power for and on behalf of the district to levy a uniform sales tax at a rate determined by the board upon every transaction or other incident with respect to which a sales tax is levied by the state that occurs within any area of the district's jurisdiction, subject to the following limitations:

(a) The board may levy the sales tax only if the question of levying the sales tax is submitted to and approved by a majority of the eligible electors of the district voting at a regular special district election or at a special district election held on the Tuesday after the first Monday in November in an even-numbered year or on the first Tuesday of November in an odd-numbered year in accordance with this article 1, article 13.5 of title 1, and section 20 of article X of the state constitution. The ballot issue must provide that the sales tax to be levied shall be in addition to other taxes levied by the district. The district shall pay all costs of the election.

(b) The net revenue of any sales tax levied may be used only to fund ambulance district services in areas of the district in which the tax is to be levied.

(2) The executive director of the department of revenue shall collect, administer, and enforce any sales tax levied by a district pursuant to part 2 of article 2 of title 29, as added and amended with relocated provisions in Senate Bill 24-025, enacted in 2024. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.

(3) Revenue raised by a district through the levy of a sales tax pursuant to this section is in addition to and shall not be used to supplant any funding that the district would otherwise be entitled to receive from the state or any subdivision thereof.

Source: L. 2024: Entire section added, (SB 24-194), ch. 230, p. 1419, § 7, effective July 1, 2025.

PART 12

LEVY AND COLLECTION OF TAXES

Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the Colorado constitution.