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NEW: Attention Special Districts! Need more information about how SB18-088: Taxation of Retail Marijuana Sales affects you? Visit the Marijuana Taxes | File webpage for more information.
Is your county, city or special district considering a new tax or tax rate change? See Information for Local Government or Entities Implementing a New Tax or Changed Tax Rate. 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.