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Resources for Local Governments

Local Government

Local Government Information

New Tax or Tax Rate Change for a County, Municipality or Special District

It is very important local governments consult and work with the Colorado Department of Revenue well in advance as they plan for new, increased, decreased or extended sales or use tax rates.

Visit our Information for Local Government or Entities Implementing a New Tax or Changed Tax Rate page for more information. 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.

Please contact the Department by email at at the time you develop your ordinances and resolutions for proposed tax rate changes.

Hold Harmless Database

Please review the information on the Hold Harmless Information web page, then email the application to

Uniform Sales/Use Tax Base Research Project

Implementation of Colorado House Bill 2013-1288: Recommendations Report Regarding Uniform Sales and Use Tax Base

Final Report - Uniform Sales and Use Tax Base Throughout the State (posted January 2014)