DOR Taxation web site

Local Governments

Information for Taxpayers and Businesses

 

Information for Local Governments

Is your county, city or special district considering a new tax or tax rate change? See State-Collected Local Tax Implementation Guidelines.

Tax rate changes administered by the State of Colorado, Department of Revenue become effective either January 1 or July 1.  Ordinances and resolutions are adopted 90 to 120 days prior to an election.  Most elections take place in the spring and fall each year.  Election dates are governed by TABOR (Taxpayer Bill of Rights) in Section 20 of Article X in the state constitution.
State-collected cities and counties do not have at statutory cap on total state-collected sales tax. In the past, state-collected cities and counties were subject to a 6.9% cap on total state, special district, and state-collected city and county sales tax. This cap is eliminated by the repeal of 29-2-108 C.R.S. per Senate Bill 2008-0128.