SB18-088 Summary

• Clarifies that retail marijuana sales remain subject to sales taxes levied by special districts and limited purpose governmental entities, correcting an unintended exemption created by Senate Bill 17-267 (2017).

• Allows regional transportation districts, scientific and cultural facilities districts, and health services districts to levy sales taxes on marijuana sales, and permits metropolitan districts, health assurance districts, and health service districts to levy such taxes regardless of whether they were doing so before July 1, 2017.

• Applies retroactively (but not retrospectively) to marijuana sales occurring on and after July 1, 2017, but does not require collection of taxes that were not actually collected before the bill's effective date.

• Requires governing bodies of affected special districts and limited purpose governmental entities to determine whether continued tax collection complies with the Colorado Constitution and court decisions, and to obtain voter approval if additional authorization is required.

• Declares the act necessary for immediate preservation of public peace, health, and safety.