1. (1) Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article 1 of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of title 39, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. A sales tax levied by a district shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.

2. (2)

   1. (a) The executive director of the department of revenue shall collect, administer, and enforce the sales tax authorized by this section pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
   2. (b) (Deleted by amendment, L. 2024.)
3. (3) A sales tax levied in accordance with this section is in addition to any other sales or use tax imposed pursuant to law.

Source: L. 2007: Entire article added, p. 428, § 2, effective April 9. L. 2008: (3) amended, p. 992, § 13, effective August 5. L. 2009: (1) amended, (HB 09-1342), ch. 354, p. 1850, § 13, effective July 1. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 575, § 32, effective July 1, 2025.