§ 29-2-115. Retail Marijuana Sales Tax – County – Municipality – Election – Legislative Declaration – Definition
The general assembly hereby finds and declares that the special sales tax recognized in this section permits counties and statutory municipalities to enact an additional tax specific to the sale of retail marijuana and retail marijuana products, subject to voter approval. This distinct taxing authority is in addition to the statutory authority for counties and […]
§ 29-2-106.2. Location Guides – Precinct Locators
Each home rule city, town, and city and county collecting its own sales or use tax shall make available to any requesting vendor a map or other location guide showing the boundaries of the municipality. The requesting vendor may rely on the map or other location guide and any update thereof available to the vendor […]
§ 29-2-107. Limitation on Applicability
Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer to “home rule”. No provision of this article shall be construed […]
§ 29-2-109. Contents of Use Tax Ordinances and Proposals – Repeal
The use tax ordinance, resolution, or proposal of any town, city, or county adopted pursuant to this article 2 shall be imposed only for the privilege of using or consuming in the town, city, or county any construction and building materials purchased at retail or for the privilege of storing, using, or consuming in the […]
§ 29-2-110. Filing With Executive Director – When Deemed to Have Been Made
Any report, claim, tax return, statement, or other document required or authorized under this article to be filed with or any payment made to the executive director of the department of revenue which: Is transmitted through the United States mails shall be deemed filed with and received by the executive director on the date shown […]
§ 29-2-112. Sales and Use Tax Revenue Bonds
Subject to the approval of the registered electors of a county, city, or incorporated town pursuant to section 20 of article X of the state constitution, any county, city, or incorporated town may, in anticipation of collection of sales or use tax revenues, issue revenue bonds payable from the revenues for the purpose of financing […]
§ 29-2-101. Legislative Declaration
The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to […]
§ 29-2-114. Retail Marijuana Excise Tax – County – Municipality – Election – Repeal
In addition to any sales tax imposed pursuant to section 29-2-103 and articles 26 and 28.8 of title 39, and in addition to the excise tax imposed pursuant to article 28.8 of title 39, each county in the state is authorized to levy, collect, and enforce a county excise tax on the first sale or […]
§ 29-2-102. Municipal Sales or Use Tax – Referendum
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 […]
§ 29-2-103. Countywide Sales or Use Tax – Multiple-County Municipality Excepted
Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the county voting on such proposal […]