Colorado § 29-2-103.9 - Sales tax for mental health-care services.
Full text of Colorado Colorado Revised Statutes § 29-2-103.9 — Sales tax for mental health-care services., with citation guidance and answers to common questions.
§ 29-2-103.9. Sales tax for mental health-care services.
(1) In addition to any sales tax imposed pursuant to section 29-2-103, each county in this state is authorized to levy a county sales tax of up to one-quarter of one percent for the purpose of providing, directly or indirectly, mental health-care services to residents of the county who are in need of mental health-care services and to family members of such residents. The sales tax for mental health-care services shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.
(2) (a) Any county in which mental health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider for the purpose of providing mental health-care services within the county.
(b) Any county that uses sales tax revenues imposed pursuant to this section for the provision of mental health-care services shall establish standards for such services.
(3) (a) No sales tax shall be levied pursuant to the provisions of subsection (1) of this section until the proposal has been referred to and approved by the eligible electors of the county in accordance with the provisions of this article.
(b) Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the first Tuesday after the first Monday in November of each year and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1, C.R.S.
(4) All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county mental health care services fund. The fund shall be used only for the purpose of providing mental health-care services in accordance with this section.
Source: L. 2005: Entire section added, p. 1042, § 5, effective June 2. L. 2008: (3)(a) amended, p. 991, § 8, effective August 5. L. 2024: (1) amended, (SB 24-025), ch. 144, p. 555, § 9, effective July 1, 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-103.9
What does Colorado Revised Statutes § 29-2-103.9 cover?
Section 29-2-103.9 ("Sales tax for mental health-care services.") 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 § 29-2-103.9?
A common citation format is "Colorado Revised Statutes § 29-2-103.9" (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 § 29-2-103.9 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
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.