SB24-025: Local Government Sales & Use Tax Modernization

• Consolidates tax administration: Creates uniform procedures in Part 2 of Article 2 (Title 29) for the Department of Revenue to collect, administer, and enforce local sales and use taxes from statutory local governments, special districts, and requesting home rule jurisdictions.

• Establishes dispute resolution framework: Part 3 provides standardized procedures for resolving sales tax disputes for self-collecting local governments, requiring local hearings before appeals to the executive director and courts.

• Updates notice requirements: Requires local governments to provide written notice to the Department 45 days before tax changes take effect, with different timelines for ordinance-based changes versus election-approved measures.

• Clarifies geographic boundary changes: Specifies procedures for handling annexations and boundary changes, requiring annexation maps and ordinances be filed with the Department to determine when new taxes apply.

• Effective date: Takes effect July 1, 2025, subject to referendum petition procedures.