(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to: (a) Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; and(b)(I) The county lodging tax imposed pursuant to section 30-11-107.5;(II) The marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a); (III) The visitor benefit tax imposed pursuant to section 43-4-605 (1) (i.5);(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;(V) The prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).(2) Except where specifically provided, and except for a home rule jurisdiction's participation in resolving disputes as described in section 29-2-208 (2) and (3), nothing in this part 2 applies to, affects, or limits the powers of home rule jurisdictions to impose, administer, or enforce their local sales or use tax.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.2024 Ch.

s of home rule jurisdictions to impose, administer, or enforce their local sales or use tax.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).