Colorado § 32-1-1106 - Special financial provisions - metropolitan districts that provide fire protection, parks or recreational facilities or programs, street improvement, safety protection, or transportation services.

§ 32-1-1106. Special financial provisions - metropolitan districts that provide fire protection, parks or recreational facilities or programs, street improvement, safety protection, or transportation services.

(1) In addition to the powers specified in section 32-1-1101, the board of a metropolitan district organized with fire protection, parks or recreational facilities or programs, street improvement, safety protection, or transportation powers as described in section 32-1-1004 (2)(a), (2)(c), (2)(d), (2)(f), (2)(h), and (5) 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 that is not also within the boundaries of an incorporated municipality subject to the following limitations:

(a) The board may levy the tax only if the question of levying the tax is submitted to and approved by a majority of the registered electors of the portion of the district in which the tax is to be levied voting at a regular district election or at a special election held on the Tuesday after the first Monday of November in an even-numbered year or on the first Tuesday of November in an odd-numbered year in accordance with this article and section 20 of article X of the state constitution. The ballot issue shall provide that the tax to be levied shall be in addition to any other taxes levied by the district. The district shall pay all costs of the election, and no district moneys may be used to urge or oppose passage of the ballot issue submitted at the election.

(b) The net revenues of any sales or use tax levied may be used only to fund one or more of the following:

(I) Safety protection, as described in section 32-1-1004 (2)(d), in areas of the district in which the tax is to be levied;

(II) Street improvement, as described in section 32-1-1004 (2)(f), in areas of the district in which the tax is to be levied;

(III) Transportation, as described in, and limited by the provisions of, section 32-1-1004 (2)(h) and (5);

(IV) Fire protection, as described in section 32-1-1004 (2)(a) in areas of the district in which the tax is to be levied; or

(V) Parks or recreational facilities or programs, as described in section 32-1-1004 (2)(c), located within the district in which the tax is to be levied.

(2) (a) The collection, administration, and enforcement of any sales tax levied by a metropolitan district pursuant to subsection (1) of this section shall be performed by the executive director of the department of revenue pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales tax.

(b) (Deleted by amendment, L. 2024.)

(3) Revenues raised by a metropolitan district through the levy of a sales tax pursuant to subsection (1) of this section shall be in addition to and shall not be used to supplant any state funding that the district or any county, municipality, regional transportation authority, or other governmental entity that has transportation-related powers and that includes territory located within the district would otherwise be entitled to receive from the state or any other local government, including, but not limited to, any existing or budgeted department of transportation funding of any portion of the state highway system within the territory of the authority.

Source: L. 2010: Entire section added, (HB 10-1243), ch. 385, p. 1802, § 2, effective August 11. L. 2012: (1)(a) amended, (HB 12-1292), ch. 181, p. 689, § 42, effective May 17. L. 2019: IP(1) and (1)(b) amended, (HB 19-1047), ch. 39, p. 133, § 1, effective August 2. L. 2023: IP(1), (1)(b)(III), and (1)(b)(IV) amended and (1)(b)(V) added, (HB 23-1062), ch. 84, p. 294, § 1, effective August 7. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 570, § 25, effective July 1, 2025.