1. (1)

   1. (a) 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.
   2. (b) The sales tax imposed pursuant to paragraph (a) of this subsection (1) is in addition to any other sales tax imposed pursuant to law.

2. (2)

   1. (a) The collection, administration, and enforcement of the sales tax 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.
   2. (b) (Deleted by amendment, L. 2024.)

Source: L. 2007: Entire article added, p. 1199, § 15, effective July 1. L. 2008: (1)(b) amended, p. 992, § 14, effective August 5. L. 2009: (1)(a) amended, (HB 09-1342), ch. 354, p. 1851, § 15, effective July 1. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 576, § 34, effective July 1, 2025.