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Local Government Entities Implementing a New Tax or Changed Tax Rate

Before the Tax Election

Action after Election

  1. Within 10 to 14 days after the election send a copy of the following to the Department:
    • The ballot question or sample ballot.
    • The election results (certified copy must ultimately be submitted when available).
    • The abstract of the votes cast.
    • The proof of publication (copies of the newspaper articles or certification from the local media that the proposal was published).
    • Finalized ordinance or resolution.
  2. Return signed copy of a Memorandum of Understanding sent to you by the DOR if you are implementing a new tax. This is for the control of confidential sales tax distribution information.
  3. It is the ultimate responsibility of the local government to notify their vendors of the new tax or tax change in their jurisdiction. A listing of accounts and mailing addresses will be supplied to the local jurisdiction by the DOR for their notification.
  4. All requirements for new taxes and changes must be finalized with the DOR by May or November respectively, so that forms and publications updates can be expedited.
For more information, review the Tax Implementation Timelines for April Elections and November Elections.

Contact the Local Government Support Unit

Email: dor_localgovsupport@state.co.us

Phone: 303-866-4908

Fax: 303-866-3211

Mailing Address:

Colorado Department of Revenue
Local Government Support Unit
Attn: Milo Hay, Room 208
PO Box 17087
Denver, CO 80261