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2022 Colorado Code
Title 29 - Government - Local
Article 2 - County and Municipal Sales or Use Tax
§ 29-2-103.8. Sales Tax for Health-Care Services

Universal Citation: CO Code § 29-2-103.8 (2022)
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  1. In addition to any sales tax imposed pursuant to section 29-2-103, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services.

    1. Any county in which health-care services are provided may enter into intergovernmental agreements with any municipality or other county or may enter into contractual agreements with any private provider or health service district, as defined in section 32-1-103 (9), C.R.S., for the purpose of providing health-care services within the county.

    2. Any county that uses sales tax revenues imposed pursuant to this section for the provision of health-care services shall establish standards for such services.

    1. 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.

    2. Any proposal for the levy of a sales tax in accordance with paragraph (a) of this subsection (3) shall only be submitted to the eligible electors of the county on the date of the state general election or on the first Tuesday in November of an odd-numbered year, and any election on the proposal shall be conducted by the county clerk and recorder in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1, C.R.S.

  4. All revenues collected from a county sales tax imposed pursuant to this section shall be credited to a special fund in the county treasury known as the county health care services fund. The fund shall be used only for the purpose of providing health-care services in accordance with this section.

Source: L. 2007: Entire section added, p. 1200, § 16, effective July 1. L. 2008: (3)(a) amended, p. 991, § 7, effective August 5.

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