As used in this part 2, unless the context otherwise requires:

1. (1) Department means the department of revenue.
2. (2) Executive director means the executive director of the department.
3. (3) Governing body means the governing body of a statutory local government, home rule jurisdiction, or special district.
4. (4) Home rule jurisdiction means any home rule city, town, county, or city and county organized pursuant to article XX of the state constitution.
5. (5) Liaison means any person delegated by the governing body to coordinate with the department on any sales or use tax matters.
6. (6) Retailer or vendor has the same meaning as set forth in section 39-26-102 (8).
7. (7) Requesting home rule jurisdiction means a home rule jurisdiction that requests that the department collect its sales tax pursuant to section 29-2-204.

8. (8) Sales or use tax includes the:

   1. (a) County lodging tax imposed pursuant to section 30-11-107.5;
   2. (b) Marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a);
   3. (c) Visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);
   4. (d) Prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;
   5. (e) [Editor's note: This version of subsection (8)(e) is effective until January 1, 2026.] Prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and
   6. (e) [Editor's note: This version of subsection (8)(e) is effective January 1, 2026.] Prepaid telephone disability access charge imposed pursuant to section 40-17-104; and
   7. (f) Prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).
9. (9) Special district means any political subdivision of the state that is not a home rule jurisdiction or a statutory local government with authority to impose a sales or use tax.
10. (10) Statutory local government means a county, municipality, city and county, district, or other political subdivision of the state of Colorado organized or acting pursuant to the provisions of title 29, title 30, and title 31.

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 535, § 1, effective July 1, 2025. L. 2025: (8)(e) amended, (HB 25-1154), ch. 230, p. 1086, § 27, effective January 1, 2026.