SENATE BILL 97217
BY SENATOR Dennis;
also REPRESENTATIVES Entz, Miller, Schwarz, Sullivant,
Tool, Young, and Zimmerman.
CONCERNING THE EXEMPTION FROM THE STATUTORY SALES
AND USE TAX LIMITATION OF A SALES AND USE TAX IMPOSED BY ANY COUNTY
WITHIN THE STATE FOR THE PURPOSE OF FUNDING THE OPERATIONS OF
A HEALTH SERVICE DISTRICT CREATED WITHIN THE COUNTY.
Be it enacted by the General Assembly of the State
of Colorado:
SECTION 1. 292108,
Colorado Revised Statutes, 1986 Repl. Vol., as amended, is amended
BY THE ADDITION OF A NEW SUBSECTION to read:
292108. Limitation on amount.
(5) ANY ADDITIONAL INCREMENT OF SALES TAX OR USE TAX
IMPOSED BY ANY CATEGORY IV OR CATEGORY V COUNTY, AS DEFINED IN
SECTION 302102, C.R.S., FOR THE SPECIFIC PURPOSE OF
FUNDING THE OPERATIONS OF ANY HEALTH SERVICE DISTRICT CREATED
WITHIN SUCH COUNTY PURSUANT TO THE "SPECIAL DISTRICT ACT",
ARTICLE 1 OF TITLE 32, C.R.S., SHALL BE EXEMPT FROM THE SEVEN
PERCENT LIMITATION IMPOSED BY SUBSECTION (1) OF THIS SECTION.
IN NO CASE SHALL SUCH ADDITIONAL INCREMENT OF SALES TAX OR USE
TAX EXCEED A RATE OF ONE PERCENT. ANY TAX IMPOSED PURSUANT TO
THIS SUBSECTION (5) MAY BE TERMINATED BY THE BOARD OF COUNTY COMMISSIONERS
OF ANY SUCH COUNTY AFTER NOTICE TO THE HEALTH SERVICE DISTRICT
AND A PUBLIC HEARING THEREON. IF ANY SUCH TAX IS TERMINATED, THE
EFFECTIVE DATE OF SUCH TERMINATION SHALL BE NOT LESS THAN SIX
MONTHS AFTER THE DECISION THEREON BY THE BOARD OF COUNTY COMMISSIONERS.
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.
____________________________ ____________________________
Tom Norton Charles E. Berry
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Joan M. Albi Judith M. Rodrigue
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
_________________________________________
Roy Romer
GOVERNOR OF THE STATE OF COLORADO