DOR Taxation web site

State-Collected Local Tax Implementation Guidelines

It is very important local governments consult and work with the Colorado Department of Revenue well in advance as they plan for new, increased, decreased or extended sales or use tax rates for the following reasons:


1. We will review your proposed ordinances and resolutions to ensure there are no critical omissions and they comply with legal requirements.  We can provide sample ordinance or resolution guidelines and a checklist.

2. We can assist you in preventing the possibility of costly mistakes before an ordinance or resolution is adopted.

3. We may need to create new forms or make other accommodations to implement a new tax.

4.We will publicize your tax rate increase/decrease or other information to taxpayers and businesses through the following Web sites regardless of whether we collect the tax or you do:

For more detailed information, see



Please contact us by email at at the time you develop your ordinances and resolutions for proposed tax rate changes.