Colorado § 29-2-102 - Municipal sales or use tax - referendum.
Full text of Colorado Colorado Revised Statutes § 29-2-102 — Municipal sales or use tax - referendum., with citation guidance and answers to common questions.
§ 29-2-102. Municipal sales or use tax - referendum.
(1) Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of the town or city for their approval or rejection at a regular municipal election or at a special election called for the purpose if no regular municipal election will be held within ninety days after the adoption of the ordinance. The election shall be conducted in the manner provided in the "Colorado Municipal Election Code of 1965", article 10 of title 31, C.R.S.
(2) (a) and (b) Repealed.
(c) Nothing in this article shall preclude the initiation of a sales or use tax proposal by the registered electors of any incorporated town or city pursuant to section 31-11-104, C.R.S.
(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, administration, enforcement, and distribution procedures of part 2 of this article 2 apply to municipal sales taxes or use taxes or both levied pursuant to subsection (1) of this section.
Source: L. 67: p. 660, § 2. C.R.S. 1963: § 138-10-2. L. 73: p. 1477, § 2. L. 75: Entire section amended, p. 961, § 2, effective July 14. L. 79: Entire section amended, p. 1126, § 1, effective April 25. L. 87: Entire section amended, p. 322, § 67, effective July 1. L. 93: Entire section amended, p. 697, § 4, effective May 4. L. 95: Entire section amended, p. 440, § 25, effective May 8. L. 2003: Entire section amended, p. 2581, § 1, effective June 5. L. 2024: (3) added, (SB 24-025), ch. 144, p. 554, § 4, effective July 1, 2025; (2)(a)(II) and (2)(b)(II) added by revision, (SB 24-025), ch. 144, pp. 554, 585, §§ 4, 55.
Editor's Note: Subsections (2)(a)(II) and (2)(b)(II) provided for the repeal of subsections (2)(a) and (2)(b), respectively, effective July 1, 2025. (See L. 2024, pp. 554, 585.)
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-102
What does Colorado Revised Statutes § 29-2-102 cover?
Section 29-2-102 ("Municipal sales or use tax - referendum.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 29-2-102?
A common citation format is "Colorado Revised Statutes § 29-2-102" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 29-2-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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