First Regular Session
               Seventieth General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
                                                           
                                                           
 LLS NO. 15-0202.01 Nicole Myers x4326   SENATE BILL 15-040
                   SENATE SPONSORSHIP
 Hodge, Martinez Humenik
 
                    HOUSE SPONSORSHIP
 Priola and Moreno, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Senate Committees
 House Committees
 
 
 Local Government
 
 
 
 Finance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning the authority of any county to implement a sales
            tax on retail marijuana subject to approval by the
            eligible electors of the county.
       
       
                           Bill Summary
       
            (Note:  This summary applies to this bill as introduced and does
       not reflect any amendments that may be subsequently adopted. If this bill
       passes third reading in the house of introduction, a bill summary that
       applies to the reengrossed version of this bill will be available at
       http://www.leg.state.co.us/billsummaries.)
       
            Currently, any county that allows the sale of retail marijuana levies
       the standard county sales tax on the sale of retail marijuana in addition to
       the state retail marijuana sales tax. 
            The bill clarifies that counties are authorized, subject to voter
       approval, to levy, collect, and enforce a sales tax on all sales of retail
       marijuana and retail marijuana products by a retailer, in addition to any
       sales tax imposed by the state or the county.
            The bill specifies that an additional sales tax may not be levied
       until the proposed tax has been referred to and approved by the eligible
       electors of the county.
            Any retail marijuana sales tax imposed by a county shall not be
       collected, administered, or enforced by the department of revenue.
       Instead, such tax shall be collected, administered, and enforced by the
       county imposing the tax.
       
       
       
       Be it enacted by the General Assembly of the State of Colorado:
            SECTION 1.  In Colorado Revised Statutes, add 29-2-114 as
       follows:
            29-2-114.  County sales tax on retail marijuana and retail
       marijuana products - election. (1)  In addition to any sales tax
       imposed pursuant to section 29-2-103 and articles 26 and 28.8 of
       title 39, C.R.S., and notwithstanding the provisions of section
       29-2-105 (1) (d), each county in the state is authorized to levy,
       collect, and enforce a county sales tax upon all sales of retail
       marijuana and retail marijuana products by a retailer, as those
       terms are defined in section 39-28.8-101, C.R.S. A county may
       levy, collect, and enforce a sales tax pursuant to this
       subsection (1), in whole or in part, in less than the entire county
       when the conditions specified in section 29-2-103 (2) (b) and (2) (c)
       are satisfied.
            (2)  No sales tax shall be levied pursuant to the provisions
       of subsection (1) of this section until the proposal has been
       referred to and approved by the eligible electors of the county
       in accordance with the provisions of this article, section 20 of
       article X of the state constitution, and the "Uniform Election
       Code of 1992", articles 1 to 13 of title 1, C.R.S.
            (3) (a)  Notwithstanding the provisions of this article, any
       retail marijuana sales tax imposed by a county pursuant to this
       section shall not be collected, administered, or enforced by the
       department of revenue, but shall instead be collected,
       administered, and enforced by the county imposing the tax.
            (b)  A county in which a sales tax is imposed pursuant to
       this section may authorize a retail marijuana store to retain a
       percentage, to be determined by the county, of the retail
       marijuana sales tax collected pursuant to subsection (1) of this
       section to cover the expenses of collecting and remitting the
       tax to the county.
            SECTION 2.  Safety clause. The general assembly hereby finds,
       determines, and declares that this act is necessary for the immediate
       preservation of the public peace, health, and safety.